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All Journal AKUNTABILITAS Jurnal Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business JRA: Jurnal Riset Akuntansi Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal PEKBIS QISTINA: Jurnal Multidisiplin Indonesia Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Humanities Education Management Accounting and Transportation Journal of Education Transportation and Business Journal of Business Inflation Management and Accounting
Rheny Afriana Hanif
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2012-2015) Annisa '; Taufeni Taufik; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out the effect of return on assets, leverage, firm size, and political connections on the extent of tax avoidance with proxy cash effective tax rate. Independent variables used in this study are return on assets, leverage, firm size, and political connections while the dependent variable in this study is tax avoidance are measured using Cash Effective Tax Rate (CETR). The population in this study is the the manufactured company on the Indonesian Stock Exchange in 2012-2015. The sample was determined by the purposive sampling method and obtain 40 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 22,0. Of the result of the testing that has been done, that return on assets has significant value and a negative effect on tax avoidance. Leverage has significant value and a positive effect on tax avoidance. Meanwhile firm size and political connections have no significant effect on tax avoidance. Based on total adjusted R-square result proved that variables of return on assets, leverage, firm size, and political connections effect on tax avoidance results of 17,9% while the rest of 82,1% were affected by other variables that were not performed in this study like Independent commissioner board, audit committee and executive characteristics.Keywords: Return On Assets, Leverage, Firm Size, Political Connections, Tax Avoidance
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2010-2013 Siti Kholifatin Alfisyah; Azwir Nasir; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is conducted at manufacturing business which enlist in Effect Exchange Indonesia (BEI) with period of year 2010-2013. Population in this research is manufacturing businesss which enlist in Effect Exchange Indonesia (BEI) with period of year 2010-2013 amounting to 129 company contained in IDX 2010-2013. Amount of sampel in this research counted 37 company, method intake of sampel conducted by using sampling purposive. While to analyse data, writer use doubled linear regression o] version 17.00. Result of coefficient test of determinasi known that value of R Square in this research equal to 0,670. This matter indicate that by together company size measure variable, concentration of[is ownership of manajerial, board of comisioner composition, audit committee composition give influence which is signifikan equal to 67,0 % to make-up of management earning at manufacturing business which enlist in BEI 2010 - 2013, while the rest equal to 33,0 % influenced by other variable which do not in research in this research. As for such other varabel is independent commissary, quality of board of comisioner, quality of audit committee, execution of RUPS and institutional ownership.Keywords: Earning Management, Size measure Company, Concentration of is ownership of manajerial, board of comisioner composition, and audit committee composition.
PENGARUH KESADARAN WAJIB PAJAK, KEGIATAN SOSIALISASI PERPAJAKAN, PEMERIKSAAN PAJAK DAN JUMLAH WAJIB PAJAK YANG TERDAFTAR TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Wielda Permata Sari; Raja Adri Satriawan; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aimed to find out whether taxpayers’ awareness, tax socialization, and tax inspection have a significant influence, The number of registered taxpayers to income tax receivable in Pekanbaru Tampan Tax Authority. Taxpayers’ awareness is measured with the percentage of Income Tax Article 25 monthly tax return that reported on time. Tax socialization is measured by the number of tax socialization events that held by Pekanbaru Tampan Tax Office with the focus on personal taxpayer. Tax inspection is being observed from the number of income tax article 25 tax collection letter that issued for personal taxpayer. The number of registered taxpayers is being observed from The number of registered taxpayers every month. Income tax receivable is being observed from the number of income tax article 25 installment payment revenue that paid by personal taxpayer at Pekanbaru Tampan Tax Office. The data type that being used in this research were quantitative data by using monthly secondary data from fiscal year 2011 until 2014. The applied statistic test was multiple linier regressions. This research proved that taxpayers’ awareness have a significant influence to income tax receivable, tax socialization have a significant influence to income tax receivable, tax inspection simultaneously had no influence and The number of registered taxpayers had no influence to income tax receivable in Pekanbaru Tampan.Keywords: Taxpayers’ Awareness, Tax Socialization, Tax Inspection, Income Tax Receivable, and Income Tax Article 25
PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK Agus Alifia Putri; Rheny Afriana Hanif
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.1.3.384-401

Abstract

The aim of this study was to analyze the effect of liquidity, leverage, and audit committee on tax aggressiveness. Effective tax rate (ETR) used to measure tax aggressiveness. Population on this study is a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. 74 companies were selected using the purposive sampling method. This study uses documentation data collection methods obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. Data processing techniques in this study use the method of multiple linear regression analysis with SPSS Version 25. The results of this study indicate that the liquidity and audit committee have negative effect on tax aggressiveness While leverage has a positive effect on tax aggressiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada OPD-OPD di Kabupaten Kuantan Singingi) Salami.JS Fajriana; Yusralaini Yusralaini; Hanif Afriana Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine and examine the factors that affect the Quality of Local Government Financial Reports. The factors tested in this study were the application of government accounting standards, human resource competencies, internal control systems, and work experience. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire which is measured using a Likert scale. The population in this study were all OPD in Kuantan Singingi Regency, totaling 22 OPD. The total sample of this study was 110 respondents which consisted of the head of SKPD, secretary, head of the finance sub- section, revenue treasurer and expense treasurer with the sampling technique, namely purposive sampling. Reasons to use purposive sampling because the information to be taken is based on a source that is deliberately selected based on predetermined criteria. Data analysis using multiple linear regression which was processed with the help of SPSS version 25.00 program. The results of this study indicate that the application of government accounting standards, human resource competencies, and internal control systems have a significant effect on the quality of local government financial reports. While Work Experience does not significantly affect the Quality of Local Government Financial Reports.Keywords: Implementation of Government Accounting Standards, Human Resources Competene, Internal Control System, and Work Experience
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, AUDIT FEE DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Hidayatika R Fredlina Dwitami Edla; Yusralaini Yusralaini; Hanif Afriana Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze empirically on how the influence of audit opinion, company size, management change, audit fees and audit tenure on auditor switching. The population used in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 27 banking companies selected using the purposive sampling method. The data analysis method used logistic regression analysis (Logistic Regression) with the help of the IBM Statistical Package for Social Science (SPSS) version 25 program. The results of this study indicate that: (1) audit opinion has an effect on auditor switching with a significance level of 0.009 <0.05. (2) firm size has an effect on auditor switching with a significance level of 0.044 < 0.05. (3) management change has an effect on auditor switching with a significance level of 0.003 < 0.05. (4) audit fee has an effect on auditor switching with a significance level of 0.042 < 0.05. (5) audit tenure has an effect on auditor switching with a significance level of 0.000 < 0.05.Keywords: Auditor Switching, Audit Opinion, Company Size, Management Change. Audit Fee and Tenure Audit.
Human Capital, Social Capital, And Innovation Capability In Performance Of Village-Owned Enterprises Yesi Mutia Basri; Hariadi Yasni; Al Azhar-A; Rheny Afriana Hanif; Rezi Abdurrahman
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37763

Abstract

This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.
Pengaruh Lingukungan Etika Terhadap Niat Melakukan Whistleblowing dengan Locus of Control Sebagai Variabel Moderasi Rheny Afriana Hanif; Fajar Odiatma
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 2 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh lingkungan etika terhadap niat melakukan whistleblowing dengan menggunakan locus of control sebagai variable moderating. Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, sampel dalam penelitian yakni staff SAMSAT yang ada di Kota Pekanbaru dan Kabupaten Rokan Hulu. Hasil penelitian menunjukan bahwa lingkungan etika berpengaruh positif secara signifikan terhadap niat melakukan whistleblowing dan variable locus of control dapat memperkuat dan memperlemah hubungan antara lingkungan etika terhadap niat melakukan whistleblowing.
PENGARUH PERTUMBUHAN KREDIT, NET INTEREST MARGIN, RASIO MODAL DAN UKURAN PERUSAHAAN TERHADAP RISIKO KREDIT PADA SELURUH BANK YANG TERDAFTAR DI BEI PERIODE 2010 - 2013 Rheny Afriana Hanif
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.259 KB) | DOI: 10.31258/pekbis.7.3.164-173

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan mendapatkan bukti bahwa pertumbuhan kredit, net interest margin, rasio modal, dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap risiko kredit pada seluruh bank yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan pengujian hipotesis melalui analisis regresi linier berganda. Data yang digunakan adalah data sekunder berupa laporan keuangan auditan seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2013 sebanyak 31 perusahaan. Variabel bebas yang digunakan adalah pertumbuhan kredit, net interest margin, rasio modal, dan ukuran perusahaan, sedangkan risiko kredit sebagai variabel terikat. Metode analisis data yang digunakan dalam penelitian ini adalah regresi berganda (multiple regression) dengan bantuan software SPSS versi 21.00. Berdasarkan hasil analisis data dapat disimpulkan bahwa pertumbuhan kredit, net interest margin dan ukuran perusahaan berpengaruh signifikan terhadap risiko kredit, sedangkan Rasio modal tidak berpengaruh signifikan terhadap risiko kredit.Kata kunci : risiko kredit, pertumbuhan kredit, net interest margin, rasio modal, ukuran perusahaan.
MANAJEMEN LABA, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN : PERAN PERENCANAAN PAJAK SEBAGAI MODERASI: EARNING MANAGEMENT, DIVIDEND POLICY AND CORPORATE VALUE: THE ROLE OF TAX PLANNING AS MODERATION Dumex Bahari Nasution; Zirman Zirman; Fajar Odiatma; Rheny Afriana Hanif
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.294-301

Abstract

This study analyzes earnings management and dividend policy's effect on business value, then tests tax planning as moderation. This study's population is raw material producing companies registered on the Indonesia Stock Exchange for 2018-2020, hence a purposive sample of 25 companies was used. Data processing with regression reveals earnings management affects firm value, dividend policy affects firm value, tax planning cannot moderate the effect of earnings management on firm value, but it can reduce the effect of dividend policy on firm value
Co-Authors ', Desmiyawati ', Kamaliah Abdurrahman, Rezi Abid Ilmun Fisabil Adif Putra Zodia Adry Melani Sihotang Agnes Teri Saptaria Agus Alifia Putri Al Azhar A Al Azhar-A Alfiati Silfi Algenti Zurlaili Sofia Andayani, Putri Fifi Andreas Andreas Angelisa, Ellen Angriani, Salsabila Risma Aniftahudin &#039; Annisa &#039; Athena, Maria Eliza Azwir Nasir Charli Andreas Saragih, Charli Andreas Delia - Della Adriadiva Desmiyawati Dinda Niagara Ermaja Dizza Yolanda Dumex Bahari Nasution Dwi Laksita Nalurita Edfan Darlis Elfika Apriani Ellen Angelisa Elwina Putri &#039; EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Eveline Roirianti Naibaho Fadli Harahap, Fadli Fajar Odiatma Fajar Odiatma Febdwi Suryani Febri Yulisa Febrika Fajrin, Febrika Febriyanti, Anna Hardi &#039; Hardi Hardi Hariadi Yasni Haryanti Ismalia Hidayatika R Fredlina Dwitami Edla Husna, Elsa Alamanda Ienne Yoseria Putri Istighfar, Luhur Joe sugandi Julian Dini Astari Jun Friday Kamaliah &#039; Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah Kapian Nursewan, Kapian Kennedy &#039; Kennedy - Kennedy -, Kennedy Kennedy, Kennedy Khairini, Renny Khurin’in Kurnia Putri Komala Sari, Sri Ratna Lega Bestari Lia Rahani Alafiah Lili Suryani Manihuruk, Keyko Artazenia Masruroh, Sekar Luluk Maulana, Rio Dimas Melvi Olinda Naftali Destira Natalia Nana Alhusna Nasrizal Nasrizal Nasrizal, Nasrizal Nasution, Dumex Bahari Natya Sekar Arum, Natya Sekar Ngadiomo Siburian, Mario Niken Anindhita Novita Indrawati Nur Azlina Nur Azlina Nur ‘Ain, Masyithah Nurmah, Rahmawati Yulijah Odiatma, Fajar Pakpahan, Dian Lamsihar Panjaitan, Erika Eva Jayanti Pratama, Dimas Adytia Prihet Hayezca Rizal Putra, Junialdi Eka Putri Yuliana Mandasari Qiyah, Barotitta R. Adri Satriawan &#039; Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan, Raja Adri Ratih Kumala Sari, Ratih Kumala Ria Nelly Sari Rico Ales Sandra Ridwan, Izzah Aulia Rita Anugerah Ruhul Fitrios Safitri, Meilina Salami.JS Fajriana Sandi Prasetyo Sari, Nanda Rakhmata SATRIYAS ILYAS Sem Paulus Silalahi Septiani, Susi Shafitri, Nurul Siti Kholifatin Alfisyah Suharti Syahnasthalia Syahnasthalia Taufeni Taufik Tri Suci Dayanti Triyanto Hadi Saputra Ulfa Afifah, Ulfa Veriansyah Veriansyah Verya, Endi Vince Ratnawati Voadhe Dendi Wanda Fernandes Weni Khastuti Widy Ayu Ocktaviany Widya Arisza Septyaningtyas Wielda Permata Sari Wisti, Rizky Fitria Yesi Mutia Basri Yesi Mutia Basri Yessi Mutia Basri Yuhelmi Yuhelmi Yuliza Yuliza Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar Zulbahridar