Article Per Year (5 Year)
p-Index From 2021 - 2026
1.739
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Investasi Islam Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Literasi Akuntansi Golden Ratio of Auditing Research Bursa : Jurnal Ekonomi dan Bisnis Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Vitriyan Espa
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
MAMPUKAH LEVERAGE MEMPERKUAT PENGARUH INTENSITAS INTANGIBLE ASSET DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE? Devi Savitri; Sari Rusmita; Vitriyan Espa
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 3 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i3.6024

Abstract

This research is motivated by the phenomenon of utilising assets and capital structure as instruments to reduce income tax burdens. This study was conducted to examine the influence of intangible assets and capital intensity on tax avoidance, as well as to analyse the role of leverage as a moderating variable. The sample selection technique applied was purposive sampling, which yielded 29 companies comprising 116 samples. This study adopts a quantitative approach using Moderated Regression Analysis (MRA) on companies in the primary consumer goods sector for the period 2022–2025. The results of this test indicate that there is no significant effect of intangible assets and capital intensity on tax avoidance. Furthermore, leverage does not strengthen the effect of intangible assets on tax avoidance; rather, it weakens the effect of capital intensity on tax avoidance.
Peran Implementasi QRIS dalam Meningkatkan Transparansi dan Akuntabilitas serta Dampaknya terhadap Kepercayaan Mahasiswa (Studi pada Mahasiswa Universitas Tanjungpura Pontianak) Siti Ade Zaqkyah Le; Vitriyan Espa; Rusliyawati Rusliyawati
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5149

Abstract

This study was conducted due to the increasing use of QRIS within society and the growing importance of user trust in utilizing digital-based transaction systems. The purpose of this study is to determine the effect of QRIS implementation, transparency, and accountability on the trust of students at Tanjungpura University, Pontianak, in using QRIS. The method used in this research is quantitative, with data collected through the distribution of structured questionnaires to respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS version 32. The results of the study indicate that QRIS implementation and accountability have a positive effect on student trust, whereas transparency does not have a positive effect on student trust. However, simultaneously, QRIS implementation, transparency, and accountability positively influence student trust. These findings suggest that the successful adoption of QRIS is influenced not only by technological implementation but also by the accountability demonstrated by service providers in managing digital payment transactions. Therefore, it can be concluded that QRIS implementation and accountability are important factors in increasing student trust in the use of digital payment systems within the campus environment, while transparency requires further improvement to strengthen user confidence and encourage broader adoption of QRIS among university students.
Co-Authors Amanah Hijriah Daffa Fiandi Desinta Desinta Devi Savitri Elok Heniwati Fera Damayanti Kiki Mariani Mariani Muhammad Rayhan Habibie Muhammad Risky Nadia Nella Yantiana Nina Febriana Dosinta Putri Lestari Briliana Reza Pahlevi Rusliyawati, Rusliyawati Sari Rusmita Siti Ade Zaqkyah Le Syarif M. Helmi Syarif M.Helmi Tesa Mariska Try Kurnia Putra