Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal E-Bis: Ekonomi Bisnis Journal Research of Social Science, Economics, and Management
Menik Indrati
Universitas Esa Unggul, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Kesadaran, Pengetahuan, dan Tingkat Pendidikan Terhadap Kepatuhan Pajak Menik Indrati; Sherlynnia Marceggiani
Jurnal E-Bis Vol 7 No 2 (2023): Vol. 7 No.2 2023
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v7i2.1413

Abstract

Berbagai negara, termasuk Indonesia, bergantung pada perpajakan sebagai sumber pendanaan terbesarnya. Maka dari itu, kepatuhan pajak terus menjadi perhatian pemerintah untuk terus ditingkatkan, karena rendahnya kepatuhan pajak dapat menyebabkan kegagalan terealisasinya program-program pemerintah, dan jika diabaikan dapat menyebabkan krisis nasional. Untuk mewujudkannya, diperlukan kesadaran dan sikap sukarela dari masing-masing individu selaku Wajib Pajak untuk melaksanakan kewajiban pajaknya secara benar berdasarkan perundangan yang berlaku. Selain itu, kepatuhan pajak juga dapat meningkat jika pengetahuan yang Wajib Pajak miliki memadai, yang didapatnya dari jenjang pendidikan. Dimana melalui pendidikan, seseorang dapat memperoleh pengajaran dan edukasi mengenai pajak secara benar, yang bisa diterapkan dalam kehidupan sehari-harinya. Dalam penelitian ini, menunjukkan hasil yang positif dari kesadaran, pengetahuan, dan tingkat pendidikan terhadap kepatuhan pajak. Dengan adanya niat dan keinginan dari Wajib Pajak untuk membayar kewajibannya, maka tingkat kepatuhan pajak di Indonesia akan terus meningkat.
The Influence of Corporate Social Responsibility, Chief Executive Officer Narcissism on Financial Performance with Earnings Management as a Mediator Jesenia Endang Kartini Situmorang; Menik Indrati
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1063

Abstract

This study investigates the effect of Corporate Social Responsibility (CSR) and Chief Executive Officer (CEO) narcissism on corporate financial performance, with earnings management serving as a mediating variable. The objectives are to analyze the direct effects of CSR and CEO narcissism on financial performance, measured by Return on Assets (ROA), examine their influence on earnings management practices, and test the mediating role of earnings management in these relationships. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, using data obtained from annual reports. Path analysis is employed to assess both the direct and indirect relationships among variables. Using a quantitative approach with path analysis, this study investigates 25 energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, resulting in 75 observations through purposive sampling. The findings reveal that CSR has a significant positive influence on earnings management and directly contributes to improved financial performance, as measured by Return on Assets (ROA). CEO narcissism, while negatively associated with earnings management, demonstrates a significant positive impact on ROA. Additionally, earnings management plays a significant mediating role in the relationship between both CSR and ROA, as well as CEO narcissism and ROA. These results highlight the strategic role of CSR and the psychological traits of top executives in shaping financial outcomes. The study underscores the importance for stakeholders to consider managerial personality and social responsibility initiatives when evaluating a company’s financial health and governance practices.
The Effect of Audit Committee, Profitability, Company Size, and Leverage on Audit Report Lag Dwi Wrensiska; Menik Indrati
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1068

Abstract

This study examines the factors influencing audit report lag in the transportation and logistics sector, addressing the persistent problem of delayed financial reporting that undermines market transparency and investor confidence. The research problem stems from the significant number of companies listed on the Indonesia Stock Exchange (IDX) that consistently exceed the 90-day regulatory deadline for submitting audited financial statements, with audit report delays potentially causing administrative fines, declining investor confidence, and capital market volatility. The objectives are to analyze the effects of audit committee characteristics, profitability, company size, and leverage on audit report lag in transportation and logistics companies. Using a quantitative approach with panel data regression based on the Fixed Effect Model (FEM), this study examines 24 companies listed on the IDX during 2022–2024, resulting in 72 observations through purposive sampling. The results of the study show that while larger businesses and more extensive audit committee structures speed up the audit process, audit report delay is negatively and significantly impacted by audit committee characteristics and firm size. Meanwhile, audit report delays have not been significantly impacted by profitability or debt. The results of the study have managerial implications for improving the performance of audit committees and making the best use of available resources to reduce audit report delays and improve the openness and dependability of financial data.
Co-Authors Dwi Wrensiska Jesenia Endang Kartini Situmorang Sherlynnia Marceggiani