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All Journal Jurnal Akuntansi dan Pajak Innovative: Journal Of Social Science Research Balance : Media Informasi Akuntansi dan Keuangan
Christina Fransiska
Universitas Palangka Raya
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA Nelly Anggraini; Christina Fransiska
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.671 KB) | DOI: 10.52300/blnc.v13i2.8484

Abstract

The objectives of this study are: (1) Analyzing profitability variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (2) Analyzing the Company Size variables has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (3) Analyzing the Company's Age variables has a significant negative effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange; (4) Analyzing the Variable Size of the Board of Commissioners has a significant positive effect on the disclosure of Human Resource Accounting to Manufacturing companies listed on the Indonesia Stock Exchange. This research uses quantitative. The results of this study are: (1) Variable profitability has a positive effect and does not affect the disclosure of Human Resource Accounting. (2) The company size variable and Variable size of the commissistic board has a positive and significant effect on the disclosure of Human Resource Accounting; (3) The company's age variable has a negative and insignificant effect on the disclosure of Human Resource Accounting
PENGARUH PERILAKU DAN SIKAP KEUANGAN MAHASISWA TERHADAP LITERASI KEUANGAN PADA JURUSAN AKUNTANSI FEB UNIVERSITAS PALANGKARAYA Deo Arpasha; Rahmiati Rahmiati; Christina Fransiska
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.135 KB) | DOI: 10.52300/blnc.v14i1.8555

Abstract

The role of student financial behavior and attitudes is important in implementing wise financial literacy. This study aims to determine the behavior and financial attitudes of students towards financial literacy using quantitative methods. The data obtained primary with the questionnaire data collection method and the intended respondents are accounting students in semesters 4 (2020/2021) FEB Palangkaraya University. Sampling was carried out using the Slovin formula and purposive sampling technique so as to get 68 students as samples. The analytical method used is multiple linear regression and the measurement scale of the sample questionnaire value uses a Likert scale. Based on the results of partial and simultaneous regression testing, it is known that student financial behavior has no effect on student financial literacy. Students' financial attitudes have a significant effect on financial literacy. Financial attitudes are needed so that financial literacy is getting better in order to face increasingly complex financial problems in the future. From this study also, students' financial behavior and attitudes have a simultaneous effect on financial literacy, this shows financial behavior followed by the way students respond to the resources they have, leading to a wise attitude in implementing their financial literacy
Pengaruh Voluntary Disclosure, Earnings Management Dan Family Ownership Terhadap Cost Of Debt (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Rahmiati Rahmiati; Deva Deva; Oktobria Y. Asi; Leliana Maria Angela; Christina Fransiska; Lamria Simamora
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Perusahaan manufaktur adalah perusahaan yang kegiatannya membeli bahan baku dan kemudian mengolah bahan baku tersebut dengan mengeluarkan biaya-biaya lainnya menjadi barang jadi yang siap untuk dijual. Dalam akuntansi, persediaan merupakan barang yang dimiliki perusahaan dengan tujuan untuk dijual, dan persediaan dibedakan menjadi tiga, yaitu persediaan yang saat ini banyak dilakukan oleh perusahaan, sehingga semakin banyak aktivitas yang dilakukan maka semakin banyak pula masalah yang akan dihadapi. Dengan rumusan masalah terkait mengetahui dan menganalisis pengaruh voluntary discretion, manajemen laba dan kepemilikan keluarga terhadap cost of debt pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode Penelitian Penelitian kuantitatif adalah pendekatan ilmiah yang memandang realitas dapat diklasifikasikan, konkrit, teramati dan terukur. Hubungan variabel bersifat sebab akibat dimana data penelitian berupa angka-angka dan analisisnya menggunakan statistik. Untuk penelitian kualitatif adalah data informasi yang berbentuk kalimat variabel, bukan dalam bentuk angka dan simbol angka. Hasil penelitian Hasil penelitian menunjukkan bahwa Valuntary Discelousure, Kepemilikan Keluarga dan Kepemilikan Keluarga memiliki pengaruh positif terhadap Cots Of Debt pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 sehingga hipotesis keempat yang menyatakan bahwa Valuntary Disclosure, Kepemilikan Keluarga dan Kepemilikan Keluarga memiliki pengaruh negatif dan signifikan terhadap Cots Of Debt ditolak. Variabel Pengungkapan Sukarela, Kepemilikan Keluarga dan Manajemen Laba memiliki pengaruh positif dan signifikan terhadap Cost of Debt karena perusahaan yang menerbitkan sahamnya di pasar modal, karena informasi yang terdapat dalam pengungkapan tahunan akan dijadikan dasar bagi para pemakai laporan keuangan untuk menentukan keputusan yang bijak dan taktis.
DETERMINAN AGRESIVITAS PAJAK : PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN DI INDONESIA Christina Fransiska; Muhammad Ichsan Diarsyad
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11370

Abstract

This research aims to examine the financial factors that influence Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The research method used in this research is quantitative and uses secondary data collection techniques in the form of financial reports and Corporate Social Responsibility Disclosure reports. The sample in this study was selected using a purposive sampling method and there were 12 companies that met the sample criteria. The results of the research show that Capital Intensity has a significant effect on Tax Aggressiveness, while Company Size and Leverage have no effect on Tax Aggressiveness. The results of the moderation analysis show that Corporate Social Responsibility is able to strengthen Capital Intensity and Leverage on Tax Aggressiveness, while the influence of Company Size on Tax Aggressiveness cannot be moderated by Corporate Social Responsibility. This research contributes to companies in Indonesia as a consideration for management in carrying out Corporate Social Responsibility and its relationship with the influence of financial factors on corporate tax aggressiveness.
Co-Authors Deo Arpasha Deva Deva Lamria Simamora Leliana Maria Angela Muhammad Ichsan Diarsyad Nelly Anggraini Oktobria Y. Asi Rahmiati Rahmiati