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THE EFFECT OF AUDIT COMMITTEE, LEVERAGE, RETURN ON ASSETS, COMPANY SIZE, AND SALES GROWTH ON TAX AVOIDANCE Fauzan, Fauzan; Ayu, Dyah Ayu; Nurharjanti, Nashirotunnisa
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9338

The purpose of this research is to analyze the effect of effect of audit committee, leverage, return on assets, company size, and sales growth of tax avoidance. The population in this research is a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. The sample is determined by purposive sampling technique and obtained sample of 60 companies. This research uses multiple regression data analysis techniques. The result in this research is audit commitee, leverage, return on assets, company size, and sales growth influence to tax avoidance.

THE AUDIT EXPERIENCE AS A MODERATING THE EFFECT OF E-AUDIT IMPLEMENTATION AND THE AUDITâ€™S WORKING ENVIRONMENT ON THE QUALITY OF AUDIT FINDINGS IN THE FRAUD AUDITING Cahyono, Yuli Tri; Putri, Devy Anggraeni Widya; Nurharjanti, Nashirotun Nissa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13597

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing

CORPORATE SOCIAL RESPONSIBILITY (CSR) DI ERA INDUSTRI 4.0: EARNING MANAGEMENT DAN CORPORATE GOVERNANCE Nashirotun Nisa Nurharjanti
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 2 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Corporate Social Responsibilty (CSR) dalam beberapa dekade terakhir merupakan salah satu jenis penelitian yang memiliki daya tarik yang besar untuk dilakukan penelitian lebih lanjut. Era Industri 4.0 merupakan era digitalisasi (sarana prasarana) yang diharapkan peran CSR menjadi lebih menggeliat melalui sektor ekonomi, sosial dan lingkungan. Peningkatan pengungkapan CSR di perusahaan dapat menarik investor untuk berinvestasi karena adanya prospek dan return yang bagus. Penngungkapan CSR di Era Industri 4.0 dapat dilakukan perusahaan dengan tanggung jawab yang tersistematik melalui model bisnis yang bertanggungjawab melalui mekanisme earning management (EM) dan corporate governance (CG). Mekanisme EM yang dilakukan perusahaan perlu melibatkan dewan komisaris, kepemilikan manejerial dan ukuran komite audit (CG) berfungsi sebagai monitoring. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BEI dari tahun 2015-2017. Total sampel dalam penelitian ini adalah 54 perusahaan dengan observasi selama tiga tahun menjadi 113. Pengujian dilakukan dengan analisi regresi yang menguji antara variabel dependen yaitu CSR dan variabel independen yaitu Earning Management dan Corporate Governace. Hasil dari pengujian menyatakan bahwa Earning Management dan Kepemilikan Manajerial berpengaruh terhadap CSR sedangkan untuk dewan komisaris dan ukuran komite audit tidak berpengaruh. Nilai signifikansi dari Earning Management ke CSR adalah 0.038 dan kepemilikan manajerial ke CSR dalah 0.000, sedangkan yang lainnya diatas 0.05. Hal ini mengindikasi bahwa semakin tinggi praktik EM yang dilakukan perusahaan maka akan memberikan peluang indikasi CSR yang dilakukan untuk mendapatkan image positif dari stakeholder dan kemungkinan terjadi peranan monitoring belum sepenuhnya dilakukan dengan baik.

Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik Nashirotun Nisa Nurharjanti
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, environmental goods/services, and risk assessment have an influence on the procurement fraud goods/services in University. This study using survey method by distributing questionnaires in Asset Management and Maintenance Directorate of the University with the involvement of officials making commitments (PPK) totaling 3, the committee procurement of goods/services amounted to 22 people, and committee work proceeds amounted to 25 examiners. The gathered data was analyzed using multiple regressions in SPSS software. The result showed that the quality of procurement commite, supplier’s quality, procurement system and procedure, and risk assesment had negatively influenced toward fraud in the procurement goods/services. Meanwhile, the procurement ethics and frameworks did not have influenced toward fraud in the procurement goods/services

Kajian Perbandingan Pengungkapan Corporate Social Responsibility: Analisis Deskriptif pada Sektor Perusahaan Pertanian Perkebunan Nashirotun Nisa Nurharjanti; Erma Setiawati; Eni Kusumawati; Fatchan Achyani
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3230

Disclosure of Corporate Social Responsibility (CSR) reflects a company’s concern for its surrounding environment. This study examines the level of CSR disclosure among companies in the plantation agriculture sector. The aim is to determine the level of CSR compliance presented in the Sustainability Report based on GRI standards. The results of this study indicate that PT. Astra Agro Lestari Tbk, PT Bukit Asam Tbk, PT. Eagle High Plantations Tbk, PT. London Sumatra Indonesia Tbk, PT. Sinar Mas Agro Resources Technology Tbk and PT. Sawit Sumbermas has been continuously disclosing CSR with GRI Standards even though there are a number of indicators in GRI Standards that have not been disclosed. However, the application of CSR disclosure has been done both internally and externally. Especially PT. Astra Agro Lestari Tbk, which has an average percentage of 2016-2018, has a record of 75% which is included in the Applied Good category. Where the general disclosure compliance rate was 87.50%, compliance in management approach 100%, compliance in environment 96.67%, and compliance in social 90.2%

The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance Fauzan Fauzan; Dyah Ayu Ayu; Nashirotun Nisa Nurharjanti
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9338

The purpose of this research is to analyze the effect of effect of audit committee, leverage, return on assets, company size, and sales growth of tax avoidance. The population in this research is a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. The sample is determined by purposive sampling technique and obtained sample of 60 companies. This research uses multiple regression data analysis techniques. The result in this research is audit commitee, leverage, return on assets, company size, and sales growth influence to tax avoidance.

The Changing Value Relevance of Accounting Information: An Overview Hilda Octavana Siregar; Nashirotun Nisa Nurharjanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15498

This article aims to provide an overview of the value relevance of accounting information development for investors and creditors who are the primary users of financial statements. The traditional approach views stock prices as value relevance of the focal accounting information that can reflect the company's condition. However, during the last 2 (two) decades, the value relevance of accounting information has varied more, such as cash flow, operating profit, and tangible assets. Furthermore, value relevance for creditors is bankruptcy prediction, bond rating, loss frequency, fair value measurement, and changes in the company's accounting method. The change in the value relevance of accounting information is essential in increasing its usefulness and can contribute to research on the usefulness of accounting information in the future

THE AUDIT EXPERIENCE AS A MODERATING THE EFFECT OF E-AUDIT IMPLEMENTATION AND THE AUDIT’S WORKING ENVIRONMENT ON THE QUALITY OF AUDIT FINDINGS IN THE FRAUD AUDITING Yuli Tri Cahyono; Devy Anggraeni Widya Putri; Nashirotun Nissa Nurharjanti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13597

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing

Implementasi Tata Kelola Keuangan Pada Kelompok UMKM Yang Dikembangkan Oleh Pimpinan Ranting Pemuda Muhammadiyah (PRPM) Blagung Erma Setiawati; Eskasari Putri; Nashirotunnissa Nurharjanti
Abdi Psikonomi Vol 2, No 2 (2021): Agustus 2021
Publisher : Universitas Muhammadiyah Surakarta

Pengabdian kepada Masyarakat yang bertujuan untuk peningkatan kesejahteraan masyarakat melalui peningkatan pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah(UMKM). Manfaat secara umum adalah memberikan pelatihan kepada anggota UMKM Blagung tentang pembukuan akuntansi sederhana untuk UMKM. Manfaat pengabdian ini diarahkan untuk memberikan kemudahan dalam penyusunan laporan keuangan sehingga kelangsungan usaha dalam dunia bisnis yang berkesinambungan untuk meningkatkan taraf kehidupan masyarakat dan kesejahteraan masyarakat dapat teratasi. Metode pengabdian kolaborasi dengan ceramah, pelatihan, dan diskusi. Pelatihan akan dilakukan selama enam bulan. Metode yang dilakukan dengan kunjungan lapangan, ceramah, dan pendampingan.

E-Marekting Sebagai Upaya Segmentasi Pelanggan Dalam Usaha Katering Rumahan Di Lingkungan Ranting Aisyiyah Piji Nashirotun Nisa Nurharjanti
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1613.731 KB)

Usaha katering rumahan merupakan usaha yang memiliki peluang dan prospek yang bagus. Peluang yang didapat dari pengembangan usaha ini adalah banyaknya kegiatan atau aktivitas masyarakat yang membutuhkan jasa katering untuk pemenuhan kebutuhan konsumsi snack ataupun makan. Kegiatan ini seperti rapat, arisan, pengajian, pernikahan dan seminar. Peluang ini memberikan suatu prospek yang menguntungkan apabila usaha katering rumahan ini menjaga stabilitas pangsa pasar. Stabilitas pangsa pasar ini dapat terjadi salah satunya dengan adanya segmentasi pelanggan. Segmentasi pelanggan ini sendiri mempunyai tujuan utama yaitu mengikat pelangan melalui e-commerce (facebook dan instagram). Tujuannya adalah membuat usaha katering rumahan yang dimiliki ibu anggota aisyiyah Ranting Piji dapat melakukan promosi melalui akun facebook dan instagram. Metode awal yang digunakan adalah pelatihan membuat akun facebook yang selanjutnya dilakukan pelatihan cara mengisi konten di akun facebook. Harapan sederhananya adalah segmentasi pelanggan akan mudah dilakukan karena banyaknya jumlah pengguna akun faceebook. Hasil dari pengabdian masyarakat adalah ibu-ibu Aisyiyah Piji memiliki pengetahuan terkait dengan E-Marketing melalui akun facebook dan instagram sekaligus memberikan pengalaman dengan melibatkan secara langsung anggota aisyiyah Ranting Piji untuk melakukan praktek langsung pembuatan dua akun tersebut dengan objek usaha katering rumahan . Saran adanya networking antara usaha katering rumahan dengan pihak organisasi sehingga usaha katering ini menjadi salah satu amal usaha ranting aisyiyah.Tentunya hal ini akan mengembangkan organisasi dari segi ekonomi.

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