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All Journal Students´ Journal of Accounting and Banking Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Pelita : Jurnal Penelitian dan Karya Ilmiah EKONOMI BISNIS International Journal of Applied Finance and Business Studies Governors Journal Accounting International Mount Hope Help: Journal of Community Service
Rida Ristiyana
Universitas Islam Syekh-Yusuf (UNIS) Tangerang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Rida Ristiyana, 09.05.52.0133; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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

Abstract

Earnings management is one of the consequences of information asymmetry in agency theory, this is because the manager (agent) know more information about the company is managed. Earnings management actions result in financial statements that do not correspond to the real situation. Good Corporate Governance (GCG) Mechanism is expected to create a climate of good governance in control of earnings management practice. This study aims is find out and analyze the effect good corporate governance mechanisms are reviewed of the institutional ownership, the management ownership, the audit committee and the independent commissioner of earnings management. The research sample that fulfilled the criteria as many as 26 manufacturing companies listed on the Indonesia Stock Exchange during the period from 2009 to 2011. The sampling technique used was purposive sampling method, the number of data observations (n) = 78. The analytical tool used in this study is Multiple Linear Regression. Based on the results of the individual tests, show that GCG mechanism are reviewed of the institutional ownership, the management ownership and the independent commissioners is significant positive effect of earnings management. Meanwhile, good corporate governance mechanisms are reviewed of the audit committee show is insignificant negative effect of earnings management. Based on the results of the model tests, show that together is significant effect between good corporate governance mechanisms (the institutional ownership, the management ownership, the audit committee and the independent commissioners) of earnings management. Keywords: Institutional Ownership, Management Ownership, Audit Committee, Independent Commissioner and Earnings Management.
PERAN PROFITABILITAS SEBAGAI PENENTU KUALITAS PELAPORAN KEUANGAN Rida Ristiyana; Erwindiawan Erwindiawan
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.13

Abstract

Abstrak - Peran Profitabilitas sebagai Penentu Kualitas Pelaporan KeuanganTujuan Utama – Penelitian ini berupaya menguji peran mediasi profitabilitas dalam pengaruh faktor penentu terhadap kualitas dari pelaporan keuangan.Metode - Metode penelitian menggunakan regresi data panel dan analisis jalur. Adapun sampel dalam penelitian ini adalah 28 perusahaan LQ-45 periode 2015-2018.Temuan Utama - Penelitian ini menemukan profitabilitas mampu memediasi sejumlah variabel faktor penentu kualitas pelaporan keuangan dalam hal rasio keuangan. Hal ini menandakan bahwa profitabilitas menjadi tujuan perusahaan untuk menjaga rasio keuangan sehingga tercipta pelaporan keuangan berkualitas. Meskipun demikian, profitabilitas tidak mampu memediasi umur dan ukuran perusahaan terhadap kualitas pelaporan keuangan karena persoalan pengungkapan informasi.Implikasi Teori dan Kebijakan - Penelitian menunjukkan kepada setiap pihak untuk berhati dalam mencermati siklus bisnis perusahaan. Selain itu, investor untuk berhati-hati dalam memilih perusahaan.Kebaruan Penelitian - Penambahan profitabilitas sebagai variabel mediasi merupakan upaya baru dalam pencarian penentu kualitas laporan keuangan. Abstract - The Role of Profitability to Determine Financial Reporting QualityMain Purpose - This research examines the mediating role of profitability in the influence of determinants on the quality of financial reporting.Method - The research uses panel data regression and path analysis as methods. The samples in this study were 28 LQ-45 companies for the 2015-2018 period.Main Findings - This study finds that profitability can mediate several variable determinants of financial reporting quality in financial ratios. This result indicates that profitability is the company's goal to maintain financial ratios to create quality financial reporting. However, profitability cannot mediate the age and size of the company on the quality of financial reporting due to disclosure issues.Theory and Practical Implications – This research implies that every party should examine the company's business cycle. In addition, investors must be careful in choosing companies.Novelty - The addition of profitability as a mediating variable is a new effort to search for determinants of the quality of financial reports.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN SOSIAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi pada mahasiswa S1-Akuntansi Universitas Islam Syekh-Yusuf) Neneng Widayati; Rida Ristiyana
PELITA JURNAL PENELITIAN DAN KARYA ILMIAH Vol 19 No 2 (2019): Juli - Desember
Publisher : UNIVERSITAS ISLAM SYEKH - YUSUF TANGERANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.004 KB) | DOI: 10.33592/pelita.Vol19.Iss2.121

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, kecerdasan sosial, dan perilaku belajar terhadap tingkat pemahaman akuntansi pada mahasiswa S1 akuntansi angkatan 2014 Universitas Islam Syekh - Yusuf Tangerang. Penelitian ini membagikan angket langsung kepada mahasiswa prodi akuntansi tahun ajaran 2014 dan yang telah menempuh minimal 120 SKS sebanyak 50 eksemplar. Jenis data dalam penelitian ini berupa data primer berbentuk kuantitatif. Tekhnik pemilihan sampel menggunakan tekhnik purposive sampling. dengan tekhnik pengumpulan data menggunakan teknik survei. Metode analisis data dengan menggunakan uji validitas, reliabilitas, uji asumsi klasik (normalitas data, multikoloniearitas, autokorelasi, dan heteroskedastisitas), Analisis Liniear berganda, dan uji hipotesis (koefisien determinasi, uji signifikanis simultan f dan uji signifikansi parsial t). Berdasarkan Hasil pengujian hipotesis secara parsial menunjukkan bahwa variabel kecerdasan emosional tidak berpengaruh signifikan terhadap tingkat pemahaman akuntansi, sedangkan kecerdasan spiritual berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi. Kecerdasan sosial tidak berpengaruh signifikan terhadap tingkat pemahaman akuntansi. Dan perilaku belajar tidak berpengaruh signifikan terhadap tingkat pemahaman akuntansi. Sedangkan berdasarkan hasil pengujian hipotesis secara simultan pada ke empat variabel, kecerdasan emosional, kecerdasan spiritual, kecerdasan sosial dan perilaku belajar secara bersama-sama berpengaruh terhadap tingkat pemahaman akuntansi.
PENGARUH ARUS KAS DAN PENGEMBALIAN MODAL TERHADAP NILAI PERUSAHAAN (Studi Pada PT. Hero Supermarket, Tbk Periode 2004 – 2018) Rida Ristiyana
PELITA JURNAL PENELITIAN DAN KARYA ILMIAH Vol 19 No 2 (2019): Juli - Desember
Publisher : UNIVERSITAS ISLAM SYEKH - YUSUF TANGERANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.708 KB) | DOI: 10.33592/pelita.Vol19.Iss2.122

Abstract

The purpose of this study to determine the effect of cash flow and return on capital on firm value at PT. Hero Supermarket, Tbk. The cash flow has a cash ratio proxy, return on capital has a ROE (Return on Equity) proxy and firm value has an EPS proxy (Earning Per Share). The sample of this study was PT. Hero Supermarket, Tbk which submits annual financial reports from the period 2004-2018. The technique of data collection used library study and field survey with the data of observational (n) = 12. The analytical tool used Multiple Linear Regression. The results of this study, cash ratio has given negative and significant impact on earnings per share, but return on equity has given positive and significant impact on earnings per share.Both, the cash ratio, return on equity showed significantly influence to the earnings per share.
Upaya Meningkatkan Kualitas Sumber Daya Manusia dan Sosialisasi Perpajakan Pada Pelaku UMKM Rida Ristiyana; Eko Trianto
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.10580

Abstract

Background: The increase in the quantity of MSME business actors must be proportional to the rise in quality. The quality of human resources and tax understanding of MSME business actors in Tangerang Regency is still lacking. This service aims to improve the quality of human resources and knowledge of taxation in MSME actors in Tangerang Regency. Method: The socialization activity involved 34 participants with offline implementation. They are located in Saung Topi Bambu ICHE, Jambe, Tangerang Regency. Implementation methods include the preparatory, implementation, evaluation, and reporting stages. Results: The socialization results showed increased knowledge and understanding of MSME actors in Tangerang Regency related to the quality of human resources and taxes by 11.15%. This means that this socialization can contribute to business actors. Of the 34 participants, only two people did not pass the answer; the rest passed. Conclusion: This post-socialization is expected to increase the potential of business actors to become innovative, creative human resources and develop their businesses in a more advanced and extensive direction. In addition, it is hoped that the awareness and compliance of taxpayers of business actors can continue to be improved and become obedient taxpayers in fulfilling their tax obligations so that tax revenue can be optimal.
The influence of accounting knowledge, business experience, work motivation on the use of accounting information in MSMEs Metyria Imelda Hutabarat; Loso Judijanto; Rida Ristiyana; Muhamad Syafii; Elis Mediawati
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.152

Abstract

This research aims to analyze the effect of accounting knowledge, business experience and work motivation on the use of accounting information. Data collection in this research uses primary data. The population in this research are micro, small and medium enterprises in Medan regency. Sampling obtained 80 business actors, small and medium as the sample in this research. Data analysis in this research uses multiple linear regression analysis with the help of SPSS 26 software. The results of this research partially prove that accounting knowledge and business experience have a positive and significant affect on the use of accounting information, while work motivation positive affect had no significant on the use of accounting information. The results obtained simultaneously are that accounting knowledge, business experience and work motivation have positive significant affect on the use of accounting information.
PENGARUH KUALITAS SISTEM ELEKTRONIK PERPAJAKAN, KUALITAS INFORMASI, KUALITAS LAYANAN, KEAMANAN DAN KERAHASIAAN INFORMASI WAJIB PAJAK TERHADAP KEPUASAN PENGGUNA Ma’rifa Berlyanki, Zelika; Ristiyana, Rida; Nuning Mulatsih , Srie
EKONOMI BISNIS Vol. 30 No. 1 (2024): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v30i1.5168

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sistem, kualitas informasi, kualitas layanan, keamanan dan kerahasiaan informasi wajib pajak terhadap kepuasan pengguna. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Tangerang Timur. Sampel dalam penelitian ini sebanyak 100 wajib pajak di KPP Pratama Tangerang Timur yang sudah menggunakan sistem elektronik perpajakan. Teknik sampling yang digunakan adalah simple random sampling. Instrumen dalam penelitian ini menggunakan kuesioner dengan teknik pengukuran adalah skala likert dan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kualitas sistem, kualitas layanan serta keamanan dan kerahasiaan berpengaruh positif dan signifikan terhadap kepuasan pengguna, sedangkan secara parsial variabel kualitas informasi tidak berpengaruh terhadap kepuasan pengguna. Secara simultan menunjukan bahwa variabel kualitas sistem, kualitas informasi, kualitas layanan, keamanan dan kerahasiaan informasi wajib pajak berpengaruh signifikan terhadap kepuasan pengguna
The Effect of Capital Structure, Good Corporate Governance and Company Size on Firm Value Ristiyana, Rida; Maresti, Amelia; Taufik, Ruhiyat; Yetmi, Yosi Safri
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3819

Abstract

This study aims to examine the effect of the variables of Capital Structure, Good Corporate Governance in terms of the Board of Directors, Board of Independent Commissioners and Managerial Ownership and Company Size on Firm Value. This research is a quantitative research using secondary data. The sample in this study was 16 companies from 45 population of LQ-45 index companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used was purposive sampling. The data analysis technique uses multiple linear regression and is processed using SPSS Version 25. The results of this study indicate that the t-test results indicate that the Capital Structure variable has a negative and significant effect on firm value and the Independent Board of Commissioners has a positive and significant effect on Firm Value. Meanwhile, the Board of Directors variable does not affect firm value, managerial ownership has no negative effect on firm value and firm size has no positive effect on firm value. The results of the F-test show that firm value can be influenced by capital structure, good corporate governance in terms of the board of directors, board of independent commissioners and managerial ownership, and firm size.
Analisis Faktor-faktor yang Mempengaruhi Terjadinya Fraud Pada Perbankan di Era New Normal Ricky Ricky; Rida Ristiyana; Mahdi Mahdi; Hengky Leon; Novianty Novianty
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7296

Abstract

Fraud can have an impact on the destruction of the company's reputation, company losses, damage to employee morality and other negative impacts, therefore fraud is very important to pay attention to in a company. The purpose of this study is to examine and analyze the factors that influence the occurrence of fraud in banking in the new normal era. This research is a quantitative research by distributing questionnaires to respondents. The sample of this study was 100 bank employees whose samples were taken randomly. The independent variable in this study is fraud. While the dependent variable in this study is internal control, salary suitability and leadership style. The questionnaire used has been tested for validity and reliability with good categories. The data collected were analyzed using multiple linear regression analysis techniques with the help of SPSS version 23. The results of this study indicate that 1) internal control has a positive and significant effect on fraud, 2) compensation suitability has a positive and significant effect on fraud, and 3) leadership style has a significant effect on fraud. positive and significant to fraud. The results of the study can be interpreted if banks want to reduce the level of fraud, then banks must improve internal control, compensation suitability and leadership style in the banking world, especially in the new normal era.
Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance Ristiyana, Rida; Erwindiawan, Erwindiawan; Rizkiyah, Nilta; Lesmana, Sri Jaya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2492

Abstract

The purpose of this study is to examine the role of earnings management in efforts to minimize tax avoidance. The research sample met the criteria of 50 manufacturing companies listed on the Indonesia Stock Exchange during the 2014- 2022 period. The sampling technique used was the purposive sampling method with the number of observation data (n) = 274. The analysis tool used in the study is Panel Data Regression and to measure mediation is used path analysis through sobel tests. The results of the study in model 1 show that audit quality and capital intensity have a negative and significant effect on earnings management. On the other hand, the characteristics of the company have a positive and significant effect on earnings management. It is different with executive characteristics that do not affect earnings management. The results of the study in model 2 show that audit quality, executive characteristics, capital intensity, and company characteristics have no effect on tax avoidance. Meanwhile, earnings management has a negative and significant effect on tax avoidance. For the path analysis, the results were obtained that earnings management can mediate by strengthening the influence of audit quality on tax avoidance. On the other hand, earnings management cannot mediate the influence of executive characteristics, capital intensity and company characteristics on tax avoidance.
Co-Authors Ainaya Annastasya Ayu Alvina, Asya Eko Trianto Elis Mediawati, Elis Erwindiawan Erwindiawan Erwindiawan, Erwindiawan Hengky Leon Kristanti Loso Judijanto Mahdi Mahdi Maresti, Amelia Ma’rifa Berlyanki, Zelika Metyria Imelda Hutabarat Muhamad Syafii Neneng Widayati Novianty Novianty Nuning Mulatsih , Srie Ricky Ricky Rizkiyah, Nilta Safri Yetmi, Yosi Sofia Atichasari, Anna Sri Jaya Lesmana Taufik, Ruhiyat Tjahjaning Poerwati Yetmi, Yosi Safri