Article Per Year (5 Year)
p-Index From 2021 - 2026
10.779
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PENELITIAN DAN KARYA ILMIAH Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Postgraduate Management Journal Jurnal Indonesia Sosial Sains Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics, Business and Innovation Research journal of social and economic research Journal of Ekonomics, Finance, and Management Studies Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah E-Jurnal Akuntansi
Yanti, Harti Budi
Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 104 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 104 Documents
Search

 7   8   9   10   11 
THE INFLUENCE OF CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY AND FINANCIAL DISTRESS ON TAX AVOIDANCE Fathurachman Kautsar; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.371

Abstract

This study aims to analyze the influence of corporate governance, capital intent, profitability, and financial distress on tax avoidance. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that GCG has a significant negative effect on tax avoidance, while capital intensity has a significant positive effect on tax avoidance, then the profitability variable has a significant negative effect on tax avoidance and finally financial distress has no effect on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.
FACTORS THAT CAN AFFECT COMPANY PERFORMANCE BY MODERATING PROFITABILITY IN COMPANIES IN INDONESIA Ermanto Hidayat; Harti Budi Yanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.373

Abstract

This study aims to analyze the influence of green accounting, corporate social responsibility, intellectual capital, and ownership structure on company performance through profitability. This study uses a sample taken of manufacturing companies listed on the Indonesia Stock Exchange (www.idx.co.id) for 2023 so that a final sample of 200 observation data is obtained. The data were analyzed using SPSS software with multiple regression analysis, descriptive analysis, classical assumption test and hypothesis. The results of the test conducted by the researcher can be concluded that green accounting and corporate responsibility have no effect on the company's performance. Meanwhile, intellectual capital and ownership structure have a significant positive effect on the company's performance and profitability cannot moderate green accounting on the company's performance. However, it is able to strengthen corporate responsibility, intellectual capital, and ownership structure for company performance.
The Effect of Corporate Governance, Leverage, and Firm Size on Financial Distress Vera Fiyanti; Harti Budi Yanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5941

Abstract

This research aims to analyze the effect of corporate governance, leverage and firm size on financial distress. The population in this study was 652 consumer cyclicals and non-consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This sample research used a purposive sampling method and obtained a sample of 163 companies. The research results show that Firm Size has significant negative effect on financial distress, Leverage and corporate governance have no effect on financial distress.  
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI MANAJEMEN, INTENSITAS MODAL, FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Putri, Yoana Aulia; Yanti, Harti Budi
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14221

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, kompensasi manajemen, intensitas modal, dan financial distress terhadap tax avoidance. Penelitian ini menggunakan metode kuantitatif dengan pengujian hipotesis untuk menjelaskan pengaruh antar variabel. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan listing di Bursa Efek Indonesia (BEI) periode 2018-2020. Metode pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 198 sampel dengan periode pengamatan 2018 sampai dengan 2020. Teknik analisis yang dipakai dalam penelitian ini adalah analisis regreasi linier berganda. Hipotesis penelitian ini diuji dengan menggunakan alat bantu analisis yaitu SPSS 25. Penelitian ini memperoleh hasil yang menunjukkan bahwa corporate social responsibility, kompensasi manajemen, intensitas modal dan financial distress berpengaruh positif terhadap tax avoidance. Variabel kontrol ukuran perusahaan memiliki pengaruh positif terhadap tax avoidance, sehingga variabel tersebut dapat menjadi variabel independen.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Milda Putri, Tasya; Yanti, Harti Budi
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14516

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance perception index, ukuran perusahaan dan kualitas audit terhadap integritas laporan keuangan. Penelitian ini menggunakan sampel perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Jumlah perusahaan sektor industri yang dijadikan sampel penelitian ini adalah dua belas perusahaan dengan pengamatan selama empat tahun. Teknik yang digunakan dalam pengumpulan data adalah metode purposive sampling. Metode yang digunakan dalam menganalisis penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa corporate governance perception index memiliki pengaruh positif tidak signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, dan kualitas audit berpengaruh positif tidak signifikan terhadap nilai perusahaan.
FAKTOR DETERMINAN LOYALITAS PELANGGAN STUDI PADA BANK DIGITAL SEABANK Hilmawan, Abiyyuta; Yanti, Harti Budi
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.16981

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi loyalitas pelanggan seabank. SeaBank merupakan salah satu bank digital di Indonesia yang dimiliki oleh PT Sea Grup anak perusahaan dari PT Shopee yang sebelumnya memiliki nama Bank Kesejahteraan Ekonomi (BKE). Perubahan resmi tersebut berdasarkan Surat Keputusan Deputi Komisioner Pengawas Perbankan Otoritas Jasa Keuangan Nomor KEP-12/PB.1/2021 tanggal 10 Februari 2021 tentang Penetapan Penggunaan Izin Usaha Atas Nama PT Bank Kesejahteraan Ekonomi Menjadi Izin Usaha Atas Nama PT Bank SeaBank Indonesia. Penelitian ini kemudahan aplikasi, produk , kepuasan pengguna aplikasi, keamanan sistem, risiko operasional, keunggulan seaBank sebagai variabel independen, loyalitas pelanggan sebagai variabel dependen. Penelitian ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data primer. dengan mengambil sampel sebanyak 200 pelanggan seaBank berdasarkan metode purposive sampling. Hasil penelitian membuktikan bahwa kemudahan aplikasi, kepuasan pengguna aplikasi, keamanan sistem, dan keunggulan SeaBank yang ada pada SeaBank berpengaruh positif terhadap loyalitas pelanggan. Adapun produk dan risiko operasional tidak berpengaruh terhadap loyalitas pelanggan.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KOMPENSASI MANAJEMEN SEBAGAI VARIABEL MODERASI Undrian, Lysa Shienny; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17551

Abstract

Penelitian ini dilakukan untuk untuk menguji dan menganalisis pengaruh antara struktur modal, ukuran perusahaan, dan profitabilitas terhadap manajemen laba dengan kompensasi manajemen sebagai variabel moderasi. Penelitian yang terdahulu menunjukkan hasil yang beragam yang menjadi motivasi dalam penelitian ini. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel struktur modal, dan profitabilitas memiliki pengaruh signifikan terhadap manajemen laba sedangkan ukuran perusahaan tidak memiliki pengaruh yang signifikan. Kompensasi manajemen tidak mampu memoderasi pengaruh variable struktur modal, ukuran perusahaan, dan profitabilitas. Penelitian ini diharapkan dapat membantu investor dan pihak regulator dalam mendeteksi praktik manajemen laba.
PENGARUH PROACTIVE FRAUD AUDIT, KOMPETENSI AUDITOR, ASIMETRI INFORMASI DAN EFEKTIVITAS WHISTLEBLOWING SISTEM TERHADAP PENCEGAHAN FRAUD Zahra, Avissa; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17732

Abstract

Penelitian ini bertujuan untuk menganalisa Pengaruh Proactive Kecurangan Audit, Kompetensi Auditor, Asimetri Informasi, dan Efektivitas Whistleblowing Sistem terhadap Pencegahan Kecurangan. Responden dalam penelitian ini sebanyak 100 responden yang diambil dari para karyawan/staff yang bekerja sebagai Finance, Accounting dan juga Audit Internal di Jakarta. Berdasarkan judul yang telah disusun, penelitian ini menggunakan jenis penelitian kuantitatif. Dengan hasil Proactive Kecurangan Audit, Kompetensi Auditor dan Efektivitas Whistleblowing Sistem berpengaruh positif dan signifikan terhadap Pencegahan Fraud. Sedangkan untuk variable Asimetri Informasi memiliki pengaruh negatif dan signifikan terhadap pencegahan fraud
THE EFFECT OF SALES VOLATILITY, CASH FLOW VOLATILITY, AND OPERATING CYCLE ON PROFIT PERSISTENCE IN MANUFACTURING COMPANIES LISTED ON THE IDX IN 2022–2024 Ferby Claudia; Harti Budi Yanti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4429

Abstract

Profit persistence is a concern for investors and stakeholders in making investment decisions. To attract investors and creditors, companies tend to maintain stable profits each period. However, profit inconsistencies often occur, especially in manufacturing companies due to economic fluctuations, the impact of the pandemic, global inflation and geopolitical tensions. Therefore, investors need to be alert because profits that appear stable could be the result of income smoothing practices. The study was conducted with the aim of seeing the influence of sales volatility, cash flow volatility, and operating cycles on earnings persistence. The approach applied was quantitative by taking samples using non-probability sampling and applying the purposive sampling method, resulting in 14 manufacturing companies in the food and beverage sector listed on the IDX in 2022-2024. The analysis was carried out using multiple linear regression analysis with Eviews 12 software. The study findings prove that sales volatility has no influence on earnings persistence, while cash flow volatility shows a positive and significant effect on earnings persistence. This is different from the operating cycle which shows a negative and significant impact on earnings persistence for manufacturing companies listed on the IDX in 2022-2024. The importance of cash flow management and operating cycle efficiency in maintaining the stability of manufacturing companies' profits, so that they focus more on cash flow management and shortening the operating cycle to support earnings stability.
FISCAL JUSTICE IN THE IMPLEMENTATION OF FINAL INCOME TAX FOR MSMES: A QUALITATIVE STUDY OF MICRO BUSINESS ACTORS IN THE POST-REGULATION PP NO. 55/2022 ERA Muhammad Ardillah; Harti Budi Yanti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4430

Abstract

The Government of Indonesia has implemented a tax policy in the form of Final Income Tax (PPh Final) for Micro, Small, and Medium Enterprises (MSMEs) as regulated in Government Regulation (PP) No. 55 of 2022. This policy aims to simplify tax administration and increase taxpayer compliance. However, the final rate system raises concerns regarding fiscal justice, particularly for micro-enterprises. This study uses a qualitative approach with in-depth interviews of micro-entrepreneurs in urban and rural areas to explore their perceptions of the fairness of the final income tax system. The findings show that many micro-businesses feel burdened by fixed tax rates despite declining income, which is perceived as unfair. The study concludes that the implementation of the final tax rate does not fully accommodate the real conditions of micro-enterprises, and further policy evaluation is required.
Co-Authors Achmad Haryadi Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Dian Wulandari Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Aulia, Syakira Nurul Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Feby Trias Wahyuni Ferby Claudia Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hijriyanah, Atikah Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Jeremi Sabam Fermana Sinaga Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Mega Nasution Mega Utami Milda Putri, Tasya Milliyanti, Wika Mona Eftarina Muayyad, Deden Misbahudin Muhammad Ardillah Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Pakpahan, Wina Claudia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Rayes, Linzi Ayu Hasade Regina Jansen Arsjah Renaldi, Yandi Reni Lestari Risna Nurmalasari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Sianne Elliani Rudiatin Simarmata, Natalia Petra Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sofyan, Riski Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso Sukamto, Ika Sumiyarsi Umboh, Olivia Mariska Undrian, Lysa Shienny Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Zahra, Avissa