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All Journal AKRUAL: Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Seminar Nasional Ilmu Terapan Priviet Social Sciences Journal
Yulia Setyarini, Yulia
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Pengaruh Good Corporate Governance (Gcg) Dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variable Intervening Pada Perusahaan Pertambangan Yang Go Public Di Bei Ratih, Suklimah; Setyarini, Yulia
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p115-132

Abstract

AbstractApplication of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) being demands for companles that have involved external parties in fullfilment of the operational funding and have social impact. The effective GCG and CSR will be able to increase the finance performance and value of the firms.This study aimed to determine the direct and indirect effect of GCG dan CSR against the value of the mining companies that go public in BEI, based on sample annual reports 2012. The result of this study is only the KPI (one element of GCG mechanism) that have dirrect effect to fFnancial Performance (ROA), and none of indirect effect hypothesis of GCG and CSR to Value of the Firm (Tobin’s Q) are proven.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DALAM MEMBAYAR PAJAK DI KPP PRATAMA SURABAYA MULYOREJO Setiawati, Yunita; Setyarini, Yulia
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.4859

Abstract

Taxes play a very important role in state life, so the government makes various efforts to increase state income. One way is by implementing an independent statistical system, but this also makes tax revenues very dependent on taxpayers' awareness and compliance with their tax obligations. Therefore, this research aims to determine the factors that influence taxpayer performance. This research is quantitative research. The sample used in this research is MSME taxpayers who pay taxes to KPP Pratama Mulyorejo in Surabaya. The sampling method is random sampling. The number of small, medium and micro business taxpayers who filled out the questionnaire was 100 people. The results of this research show that variables such as tax awareness, knowledge and understanding of tax regulations, tax rates, and tax audits have an impact on MSME taxpayer compliance, while tax authorities and tax sanctions have an impact on MSME compliance.
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Danta Putri, Eufrasia Ogi; Setyarini, Yulia
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.4860

Abstract

The development and globalization of technology, marked by a shift in technology from the era of hard automation to the era of smart technology, therefore intangible assets are very important. Therefore, companies are increasingly focusing on knowledge assets. One of the approaches used to assess and measure knowledge assets is Intellectual Capital (IC). In order for the main goals of the company to be achieved, the company gives authority to managers to manage the company properly. However, if it is only given to one party, then that party will tend to seek benefits for himself. So that it is necessary to have an oversight of the management without adding to the agency cost with ownership by other institutions, namely institutional ownership. The method used in this study is to use the VAIC formula to calculate intellectual capital, the institutional ownership ratio formula, and the managerial ownership ratio, as well as the ROA formula to calculate a company's financial performance. The research object chosen is a non-cyclical consumer manufacturing company because this company is not affected by economic growth so that the results can focus on the variables studied, that is intellectual capital (X1), Institutional Ownership (X2), and Managerial Ownership (X3). The results of this study indicate (1) intellectual capital has an effect on the financial performance of manufacturing companies, (2) institutional ownership have no effect on financial performance of manufacturing companies, (3) managerial ownership have no effect on financial performance of manufacturing companies.
ANALISIS PIUTANG TAK TERTAGIH PADA CV. BERLIAN ABADI TAHUN 2018 Pratiwi, Yulia Santa; Setyarini, Yulia
Seminar Nasional Ilmu Terapan Vol 4 No 1 (2020): Seminar Nasional Ilmu Terapan (SNITER) 2020
Publisher : Universitas Widya Kartika Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.698 KB)

Abstract

Semakin meningkatnya persaingan bisnis di era modern ini banyak perusahaan yang berlomba-lomba untuk menguasai pasar sehingga banyak perusahaan banyak berlomba-lomba untuk melakukan berbagai cara dalam meningkatkan perolehan laba. salah satu cara untuk meningkajan laba adalah dengan melakukan penjualan kredit. Penjualan kredit dapat menimbulkan adanya piutang dan piutang dapat juga menimbulkan adanya piutang tak tertagih. Sehingga sangat penting untuk memperhatikan pengelolahan piutang perusahaan. Penelitian ini menggunakan metode kualitatif deskriptif dengan objek perusahaan CV. Berlian Abadi, Sumber data yang digunakan adalah data primer. Metode pengumpulan data adalah observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukan meningkatnya piutang diikuti dengan bertambahnya piutang tak tertagih. Pengelolahan piutang di tahun 2018 menunjukan adanya penurunan dikarenakan adanya kendala dari faktor internal dimana adanya kendala dalam memeriksa piutang para pelanggan, dispensasi keringanan yang sering diberikan direktur dan sebagainya. Adaupun faktor eksternal yang berasal pihak pelanggan tersebut. Pengendalian yang dilakukan CV. Berlian abadi harus lebih selektif lagi dalam pemberian dispensasi dan pemberian jatuh tempo kepada para pelanggan dimana faktor latar belakang tidak menjadi faktor penentu juga dalam menentukan jangka panjang dalam pemberian jatuh tempo. Dengan adanya analisis ini diharapkankan dapat membantu perusahaan dalam mengelolah piutang perusahaan.
AUDIT OPERASIONAL ATAS PENGELOLAAN PERSEDIAAN BARANG DAGANG PADA PT. LIMPAH MAS INDONESIA Sinthia, Netty; Setyarini, Yulia
Seminar Nasional Ilmu Terapan Vol 5 No 1 (2021): Seminar Nasional Ilmu Terapan (SNITER) 2021
Publisher : Universitas Widya Kartika Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.471 KB)

Abstract

Pada dunia usaha setiap perusahaan dapat berjalan melalui penjualan dan proses penjualan, Dalam setiap penjualan membutuhkan Persediaan barang dagang, baik persediaan barang dagang yang sudah jadi maupun persediaan bahan baku yang membutuhkan proses pengolahan untuk dapat dijual. Persediaan barang dagang sangatlah penting karena merupakan aset perusahaan yang sangat rentan terhadap kerusakan, penyalahgunaan yang dapat menghambat jalannya kegiatan operasional. Penelitian ini bertujuan untuk mengetahui Operasional pada persediaan barang dagang di PT. Limpah mas indonesia sehingga dapat mengurangi permasalahan yang ada pada perusahaan dalam pengelolaan persediaan barang dagang. Metode penelitian yang dilakukan dengan penelitian kualitatif deskriptif yang menggunakan data primer, yaitu adanya wawancara dengan kepala gudang dan manager cabang, dan adanya obervasi aktivitas perusahaan langsung. Hasil penelitian ini adalah fungsi pengelolaan persediaan dan sistem pengendalian internal pada PT. Limpahmas Indonesia di Surabaya sudah baik, rapi, dan berjalan cukup efektif, Untuk SOP persediaan yang harus diinfokan ke karyawan, serta Pengecekan barang saat pengambilan barang sebaiknya dilakukan dua kali dan gudang lebih baik memiliki batas minimum dan maksimum jumlah barang, dan koordinasi pengiriman barang dilakukan sehingga tidak mengalami perbedaan tanggal pada surat jalan dan jadwal pengiriman
KINERJA KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM SEKTOR PERBANKAN DI BEI 2018-2022 Sari, Winda; Setyarini, Yulia
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7701

Abstract

This research was conducted with the aim of determining the influence of Capital, Assets, Earnings, Liquidity and CSR on stock returns in the IDX banking sector 2018-2022. Data used secondary data. Type of quantitative research on secondary data through financial reports. The population is 47 companies. The sample was selected based on Purposive Sampling so that 31 companies were found. The data was analyzed using SPSS data through a set of tests that support multiple regression analysis and hypothesis testing. The results of this research are: 1) There is an influence of company financial performance as measured by Capital on stock returns in the IDX banking sector 2018-2022. 2) There is an influence on the company's financial performance as measured by assets on stock returns in the IDX banking sector 2018-2022. 3). There is an influence on the company's financial performance as measured by Earnings on IDX banking sector stock returns 2018-2022. 4) There is no influence on the company's financial performance as measured by liquidity on stock returns in the IDX banking sector 2018-2022. 5) There is no influence on the company's non-financial performance as measured by Corporate Social Responsibility on returns in the IDX banking sector 2018-2022.
PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TEKNOLOGI DI BEI Sutrisno, Marshela; Setyarini, Yulia
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7717

Abstract

Tax aggressiveness is a form of action taken by taxpayers in carrying out their tax planning. The purpose of doing so is to reduce taxable income. The aggressive action in question can be either positive or negative. This study aims to examine whether or not the influence of profitability, leverage, capital intensity, and ownership structure on tax aggressiveness. This study has a sufficient population of 49 technology companies listed on the IDX. Producing 88 samples in this study consisting of technology companies that meet the criteria during the period 2020 to 2023. The type of data used is secondary data obtained from the official website of each company or from the IDX website. The results of this study stated that the first variable profitability has no effect on tax aggressiveness. Then the second variable, leverage, has no effect on tax aggressiveness. The third variable capital intensity has no effect on tax aggressiveness. The fourth variable of institutional ownership affects tax aggressiveness. The last variable, namely managerial ownership, has an effect on tax aggressiveness.
Apakah Independensi dalam Tata Kelola Meningkatkan Kinerja Perusahaan? Perspektif Teori Agensi dan Stakeholder Mahfuddin, Rohmat; Setyarini, Yulia; Paramitha, Melvie; Ratih, Suklimah; Santi, Chitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.518

Abstract

Penelitian ini bertujuan untuk menganalisis peran dewan independen terhadap kinerja perusahaan. Kami menggunakan 580 observasi dari 104 perusahaan berbeda yang terdaftar di Bursa Efek Indonesia selama periode 2017–2023. Penelitian ini menggunakan analisis ordinary least square untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa partisipasi dewan independen memiliki pengaruh positif signifikan terhadap kinerja perusahaan meliputi kinerja keuangan, kinerja pasar dan kinerja operasional. Namun, temuan ini tidak berlaku pada perusahaan yang berada dalam kondisi merugi. Konsisten dengan agency theory dan stakeholder theory, studi ini menunjukkan bahwa keberadaan dewan independen dapat mengatasi potensi konflik kepentingan atau masalah etika yang mungkin timbul, dewan independen harus memiliki kebijakan yang jelas terkait dengan pengungkapan hubungan pribadi atau bisnis dengan pihak terkait. Akibatnya, kehadiran mereka dapat meningkatkan kinerja perusahaan dengan cara menjaga keseimbangan antara kepentingan berbagai pemangku kepentingan. Temuan ini dapat memberikan kontribusi bagi regulator di Indonesia dalam hal penyediaan bukti empiris mengenai hubungan antara struktur tata kelola dewan dan kinerja perusahaan non-keuangan.
The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable: (Food and Beverage Subsector Companies in 2021-2023) Salim, Vic Vincent; Setyarini, Yulia
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.669

Abstract

This study investigates how leverage, liquidity, and accounting conservatism impact tax avoidance. This study also investigates whether financial hardship can mitigate the association between tax avoidance and accounting conservatism. Using a purposive sampling technique, 63 food and beverage businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023 constitute the sample for this study, yielding 189 observations in total. Multiple linear regression was used to analyze the data using SPSS PROCESS macro.. The findings indicate that (1) leverage significantly affects tax evasion. (2) Tax evasion is not significantly affected by liquidity. (3) The Effective Tax Rate (ETR) is significantly positively impacted by accounting conservatism, suggesting that conservatism actually lowers tax evasion. (4) It has been demonstrated that the association between tax evasion and accounting conservatism cannot be mitigated by financial hardship. that improves tax compliance, irrespective of the state of the business's finances.The findings suggest that corporate management should more carefully consider the actions taken and their associated risks concerning tax obligations.
The Effect of Profitability, Tunneling Incentive, Good Corporate Governance, and Intangible Assets on Transfer Pricing in Companies in the Basic Materials Sector Listed on the Indonesia Stock Exchange in 2021 – 2023 Beatrice, Michelle; Setyarini, Yulia
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1888

Abstract

Transfer pricing is a strategy employed by companies to shift tax burdens, particularly among entities with special relationships. Although legally permissible when conducted in accordance with the arm’s length principle and business norms, this practice is often misused as a means of tax avoidance, potentially reducing state revenue. This study aims to examine the effect of profitability, tunneling incentive, good corporate governance, and intangible assets on transfer pricing in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research utilizes secondary data obtained from the annual reports of 113 companies, with purposive sampling applied to select 82 companies as the research sample. Data analysis was conducted using multiple linear regression with SPSS version 27. The results reveal that profitability and tunneling incentive have a significant negative effect on transfer pricing, while good corporate governance has a significant positive effect. In contrast, intangible assets show no significant effect on transfer pricing. These findings highlight the importance of strengthening corporate governance and monitoring transfer pricing practices to prevent misuse that could harm state revenue.
Co-Authors beatrice, michelle Danta Putri, Eufrasia Ogi Mahfuddin, Rohmat Melvie Paramitha Pratiwi, Yulia Santa Salim, Vic Vincent Santi, Chitra Setiawati, Yunita Sinthia, Netty Suklimah Ratih, Suklimah Sutrisno, Marshela Winda Sari