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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Syntax Idea Amnesty: Jurnal Riset Perpajakan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi dan Perpajakan (JUPAK)
Putu Pande R. Aprilyani Dewi
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Corporate Tax Reduction Strategies: The Impacts of Institutional Ownership, Company Profitability, and Financial Leverage Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani; Supriawan, I Gede Joni
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15812

Abstract

Tax revenue is pivotal in funding crucial public services and infrastructure within a nation. Corporate tax avoidance strategies can have significant ramifications, undermining a country's capacity to adequately finance essential public systems such as education, public safety, transportation, and other vital community needs. The impact of corporate tax avoidance extends beyond individual firms, influencing the broader financial stability and economic development of the country. This study examines the influence of institutional ownership, profitability, and financial leverage on corporate tax avoidance practices. Drawing on agency theory and resource-based perspectives, the research investigates how these key firm-level factors shape tax minimization strategies. The findings indicate that institutional ownership and profitability do not have a significant effect on tax avoidance. However, increased financial leverage is associated with more aggressive corporate tax avoidance practices. The insights from this study contribute to the ongoing academic discourse on the ethical and economic implications of tax avoidance behaviors.
The Role of Morality in Moderating the Effect of Cash Internal Control and Financial Pressure on Fraud Tendency Sumantri, I G A N Alit; Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; Ni Putu Eva Yuni Poniari
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines how morality affects the influence of cash internal controls and financial pressure on accounting fraud tendencies. Accounting fraud, a dishonest practice in financial reporting or management, can harm an organization's accountability and related parties. Understanding the contributing factors is crucial for effective fraud prevention and detection. This paper investigates how an individual's moral values impact the relationship between cash internal controls, financial pressure, and the propensity for fraudulent actions. By exploring morality's moderating role, the study aims to inform comprehensive strategies to mitigate accounting fraud. Using survey data from financial professionals, regression analysis showed that strong cash internal controls can reduce fraud tendencies, but this effect weakens under high financial pressure. Importantly, individuals with a stronger moral compass are less likely to engage in fraud, even when facing financial pressure. These findings underscore the critical role of personal ethics and integrity in shaping fraud-related decision-making. The implications can guide policymakers, organizational leaders, and the financial community in promoting ethical practices and deterring fraudulent activities.
PENGARUH LIKUIDITAS DAN RISIKO KREDIT TERHADAP KINERJA KEUANGAN PERBANKAN : STUDI KASUS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Purnama, Ni Wayan Dinda; Dewi, Putu Pande R. Aprilyani; Ariwangsa, I Gusti Ngurah Oka; Widiantari, Komang Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.699

Abstract

The COVID-19 pandemic has had a significant impact on various economic sectors, including the banking industry. In the aftermath of the pandemic, Indonesia's banking segment experienced changes in its financial performance, as reflected in indicators such as liquidity, profitability, and credit risk. These changes were influenced by economic policies implemented by the government during the pandemic, such as credit restructuring and reductions in benchmark interest rates. According to data from the Financial Services Authority (Otoritas Jasa Keuangan, OJK) at the end of 2021, the non-performing loan (NPL) ratio in Indonesian banks increased to 5.24%, compared to 2.49% before the pandemic, as a result of elevated credit risks due to customers' inability to meet their obligations. While the post-pandemic financial performance of the banking sector has shown signs of recovery, challenges such as rising credit risk and liquidity fluctuations remain, making liquidity improvement and profitability enhancement key focuses for ensuring future stability and positive performance in Indonesia's banking sector. This study aims to analyze and understand how liquidity and credit risk affect financial performance. Annual financial reports serve as secondary data for this study, with a sample of 97 banking companies’ data from 2021 to 2023. Data analysis employs multiple linear regression techniques. The findings reveal that liquidity has a positive and significant effect on financial performance. Furthermore, credit risk also demonstrates a positive and significant correlation with financial performance. Simultaneously, liquidity and credit risk significantly influence financial performance
PENGARUH STRUKTUR MODAL, RISIKO KREDIT DAN DANA PIHAK KETIGA TERHADAP KINERJA KEUANGAN PERBANKAN Setia Devi, Anak Agung Istri; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; Arlita, I G.A. Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.714

Abstract

This study aims to analyse the effect of capital structure, credit risk, and third-party funds on banks' financial performance, taking into account the challenges magnified by the COVID-19 pandemic. The global economic shock caused by the pandemic increased pressure on banks' capitalisation due to the decline in economic activity. At the same time, credit risk surged as many businesses and individuals faced financial difficulties leading to an increase in bad debts. In addition, economic uncertainty encouraged customers to withdraw or hold deposits, creating pressure on bank liquidity. This study uses secondary data from the annual financial statements of 97 banking companies for the period 2021-2023. The analysis technique used is multiple linear regression to test the relationship between these variables. The results showed that capital structure has a positive and significant effect on financial performance. Credit risk was also found to have a positive and significant effect on financial performance. Similarly, third party funds made a significant positive contribution. These findings provide an in-depth understanding of the importance of managing financial elements in maintaining banking stability and performance, especially in the midst of unpredictable economic challenges
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN AUDIT DELAY TERHADAP INTEGRITAS LAPORAN KEUANGAN : PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Felita, Thea; Budiadnyani, Ni Putu; Laksmi P, Kadek Wulandari; Dewi, Putu Pande R. Aprilyani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.732

Abstract

This research aims to examine the influence of company size, institutional ownership, audit committee, independent commissioner, and audit delay on the integrity of financial reports (in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023). The research approach used is quantitative by applying multiple linear regression analysis using SPSS software to process data. The sample was selected using a purposive sampling method, with a total sample of 348 over a three year period. The results of the research state that company size has a negative and insignificant effect on the integrity of financial reports, while independent commissioners and audit committees have a negative and significant effect on the integrity of financial reports, independent commissioners have a positive and significant effect on the integrity of financial reports, and audit delay has a positive and insignificant effect. to financial reports
PENGARUH PERSEPSI KEMUDAHAN, KEMANFAATAN, KEAMANAN DAN MINAT TERHADAP KEPUTUSAN PENGGUNAAN QRIS PADA GENERASI Z DI KOTA DENPASAR Yuuka Narita Putri, Ni Made; R. Aprilyani Dewi, Putu Pande; Jaya Kusuma, Putu Sri Arta; Laksmi P, Kadek Wulandari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.737

Abstract

This study aims to determine the effect of convenience, usefulness, security and interest partially and simultaneously on the decision to use. The sample in this study was Generation Z aged 17-26 years, who used the Quick Response Code Indonesian Standard (QRIS) and were domiciled in Denpasar City as many as 114 people. The data analysis technique used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, it was found that convenience had a positive and significant effect on the decision to use, usefulness had a positive and significant effect on the decision to use, security had a positive and significant effect on the decision to use, interest had a positive and significant effect on the decision to use and convenience, usefulness, security and interest had a significant effect on the decision to use. The magnitude of the influence of the independent variables on the decision to use is 65.3%.
PENGARUH DIGITALISASI, INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KEBERLANJUTAN USAHA UMKM DI KABUPATEN BADUNG Jimat Asmara , I Gede; R. Aprilyani Dewi , Putu Pande; Sunarta, I Nyoman; Arlita, I G.A. Desy Arlita
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.749

Abstract

This study aims to test whether there is an influence of digitalization independence, financial literacy, and financial inclusion on business sustainability. Thei population in this study weirei busineiss actors in Badung Reigeincy. Thei numbeir of sampleis in this study was 100 reispondeints. Thei sampling teichniquei useid thei purposivei sampling meithod. Thei reiseiarch meithod useid is quantitativei with data sourceis in thei form of primary data. Thei reisults of this study providei eimpirical eivideincei that partially thei variableis of digitalization, financial liteiracy, and financial inclusion havei a positivei eiffeict on busineiss sustainability. Simultaneiously, thei variableis of digitalization indeipeindeincei, financial liteiracy, and financial inclusion havei a significant eiffeict on busineiss sustainability.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (STUDI EMPIRIS SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2021-2023) Putri, Mutiara Sani; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; Widiantari, Komang Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.783

Abstract

The increase in domestic consumption, particularly in the food and beverage subsector, has contributed to the growth of Indonesia's economy. Among the most crucial economic sectors in Indonesia is the food industry. This study examines the execution of good corporate governance as a factor influencing the financial performance of companies. Good Corporate Governance (GCG) is defined as the division of responsibilities between shareholders, supervisors, and stakeholders in managing the company. GCG aims to enhance the company's value and ensure that each party has clear responsibilities. The objective of this study is to determine the effect of the board of commissioners, the board of directors, managerial ownership, and institutional ownership on financial performance. The research uses secondary data, with a sample size of 55 manufacturing companies in the food and beverage sub-sector for the period of 2021-2023. The analytical technique used is multiple linear regression. According to the study's outcomes, the board of commissioners has a positive and significant effect on financial performance. The board of directors has a positive and significant effect on financial performance. Managerial ownership has a positive and significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DI INDONESIA: Studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Julianti, Ni Ketut Trisna; Dewi, Putu Pande R. Aprilyani; Sunarta, I Nyoman; Arlita, I G A Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.795

Abstract

The rise in carbon emissions brought on by business operations that generate gasses that cause carbon emissions serves as the foundation for this study. This study seeks to assess the impact of profitability, firm size, and environmental performance on carbon emission disclosure in Indonesia, using a population of 165 manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample used was 37 manufacturing companies so that 148 research data were obtained. The used analytical method was panel data regression analysis, using Eviews 12 software for data processing. The findings of this study demonstrate that profitability, company size, and environmental performance each exert a positive influence on carbon emission disclosure. Collectively, these variables account for 89.83% of the impact on carbon emission disclosure, with the remaining influence attributed to other factors. This study to serve as a reference for enhancing carbon emission disclosure in Indonesia, therefore facilitating the reduction and management of carbon emissions in the future. Keywords: carbon emission disclosure, profitability, company size, environmental performance
Mekanisme Tata Kelola dan Penghindaran Pajak: Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, dan Komite Audit Kleff, Ayu Agnes; Aprilyani Dewi, Putu Pande R; Ayu Pramita Indraswari, I Gusti Agung; Budiadnyani, Ni Putu
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/jybsdj49

Abstract

This study examines the effects of institutional ownership, independent board of commissioners, and audit committee on tax avoidance practices among publicly-traded companies in Indonesia. The findings aim to provide insights for policymakers and regulators to enhance tax compliance and ensure companies fulfill their tax obligations. The study employs a quantitative approach, utilizing secondary data from the financial reports of Indonesian Stock Exchange in the banking sector. The research aims to investigate how these key corporate governance mechanisms influence tax avoidance behavior, with the ultimate goal of informing policies and regulations to promote greater tax compliance and responsible corporate practices. By exploring the relationship between these governance factors and tax avoidance, the study seeks to contribute to the understanding of how to foster a more transparent and accountable tax environment among publicly-traded companies in Indonesia. The study also aims to shed light on the role of corporate governance in shaping tax practices, which can inform the development of policies and regulations to promote ethical and responsible tax management among publicly-traded companies in Indonesia.
Co-Authors Ariwangsa, I Gusti Ngurah Oka Ayu Pramita Indraswari, I Gusti Agung Azizah, Wafid Budiadnyan, Ni Putu Dewi, Christina Ayu Maha Dhea Fitrisia Felita, Thea Fitrisia, Dhea Fransisca, Putri Yohanna Frinabila , Anastasya Gine Das Prena Gusi Putu Lestara Permana I G A A Pramita Indraswari I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I G. A. N Alit Sumantri I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Made Dwi Sumba Wirawan I Nyoman Sunarta I Nyoman Sunarta Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Kadek Linda Kusnita Kleff, Ayu Agnes Komang Sri Widiantari Kustina, Ketut Tanti Laksmi, Kadek Wulandari Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Ni Made Intan Kusumasari Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Eva Yuni Poniari Pradnyani, Ni Komang Suci Prawitasari, Putu Putri Prena, Gina Das Purnama, Ni Wayan Dinda Putri Prawitasari, Putu Putri, Mutiara Sani Putu Ayu Anggya Agustina Putu Putri Prawitasari Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Setia Devi, Anak Agung Istri Sumantri, I G A N Alit Sumantri, I.G.A.N. Alit Supriawan, I Gede Joni Yuuka Narita Putri, Ni Made