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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan
Prita Andini
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN Adika Bayu Priatno; Prita Andini
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.256

Abstract

This study aims to analyze the impact of Profitability, Leverage, Firm Size and Liquidity on Tax Avoidance. In this study, Profitability is proxied by Return on Assets (ROA), Leverage is proxied by Debt Equity Ratio (DER), Firm Size is proxied by Total Assets, and Liquidity is proxied by Current Ratio (CR). The population in this study are automotive and component manufacturing companies. Data collection uses purposive sampling method and based on predetermined criteria, the number of samples obtained is 12 automotive and component manufacturing companies during the 2017-2020 period. The data analysis technique used is multiple linear regression analysis. The results showed that Profitability, Liquidity and Firm Size had no impact on Tax Avoidance, while Leverage has a positive impact on Tax Avoidance.
Pengaruh Crowe’s Fraud Pentagon Theory sebagai Uji Identifikasi terhadap Fraudulent Financial Statement : Studi Empiris pada Perusahaan Manufaktur Sub Industri Makanan dan Minuman yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2023 Aldi Rozani; Prita Andini
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.866

Abstract

The purpose of this research is to find the influence of financial target variables, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture on fraudulent financial statements. The sample in this study includes 45 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period (2019-2023). The sampling technique used the purpose sampling method and obtained 225 sample data from 45 companies. The statistical analysis used in this research is logistic regression analysis using the Statistical Product and Service Solution (SPSS) Program Version 22. The results of this research show that financial targets have a negative and significant effect on fraudulent financial statements, ineffective monitoring has an insignificant effect on fraudulent financial statements. statement, change in auditor has no significant effect on fraudulent financial statements, change in director has no significant effect on fraudulent financial statements, frequent number of CEO picture has a negative and significant effect on fraudulent financial statements.
Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan Lydia Shinta Uli; Prita Andini
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3300

Abstract

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.
Pengaruh Intensitas Modal, Leverage, Manajemen Laba, dan Ukuran Perusahaan Terhadap Tax Avoidance Safira Almira Yasmin; Prita Andini
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3324

Abstract

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.
Program Kemitraan Masyarakat Kelompok Usaha Pembuatan Nugget Melalui Pelatihan Kewirausahaan, Digital Marketing dan Pelatihan Penggunaan Alat Pada Era Normal Baru di Paninggilan Tangerang Banten Anwar Rifa’I; Prita Andini; Hadidtyo Wisnu Wardani
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 1 No. 4 (2023): Oktober : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v1i4.151

Abstract

This community partnership program focuses on using digital technology with utilize digital technology and information to help develop MSMEs in food sector. The partner in this activity is MSME Nugget which currently still has limitations in terms of production, management, and marketing. The purpose of the activity partnership to the community is to provide solutions to challenges that owned by MSME nuggets by carrying out activities that are able to empower employees of MSMEs. The method used is to conduct observations and interviews with the chairman and the entire business management team. The solution offered to overcome the problem of low production is by developing production support equipment consisting of meat grinders, machines steamers, and nuggets fryers and also delivering how to use those equipment training. The solution to the problem of untidy MSME management is by delivering entrepreneurship training. Meanwhile, solutions for marketing what is still limited is providing training on the use of social media and marketplaces and using strong branding on products. It is hoped that the implementation of this solution will have a positive impact on MSMEs. Impact related to production problems is increasing production to 6 times, related to management is the availability of a neat management and related marketing is increasing the reach of marketing to become wider.
Dampak Profitabilitas Sebagai Variabel Moderasi terhadap Pengaruh Praktik Tata Kelola Perusahaan Yang Baik dan Tanggung Jawab Sosial Perusahaan Terhadap Nilai Perusahan: Studi Empiris pada Perusahaan Sub Sektor Retailing yang Terdaftar pada Bursa Efek Indonesia Periode 2019 – 2023 Muhamad Soleh Rizky; Prita Andini
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i3.466

Abstract

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.
Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2022) Lydia Shinta Uli; Prita Andini
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3300

Abstract

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.
Pengaruh Intensitas Modal, Leverage, Manajemen Laba, dan Ukuran Perusahaan Terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2019-2022 Safira Almira Yasmin; Prita Andini
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3324

Abstract

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan : (Studi Empiris pada Perusahaan Sektor Healthcare yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2023) Dwi Sukmajati; Prita Andini
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.871

Abstract

This study aims to examine and analyze the effect of fraud hexagon to fraudulent financial statements. Fraud hexagon consists of pressure is proxied by financial stability, opportunity is proxied by ineffective monitoring, rationalization is proxied by change of auditor, capability is proxied by change of director, arrogance is proxied by frequent number of ceo’s picture and collusion is proxied by government projects. This study uses a sample of healthcare sector companies listed in Indonesia Stock Exchange (IDX) during the 2019- 2023 period with a total sample of 18 companies and uses a purposive sampling technique. The analytical tool used in this study is logistic regression. The results of this study indicate that change of director and government projects has a negative effect on the financial statement fraud, while financial stability, ineffective monitoring, change of auditor and frequent number of ceo’s picture do not effect the financial statement fraud.
Pengaruh Dewan Komisaris, Komite Audit, Ukuran Perusahaan, dan Leverage Terhadap Profitabilitas : (Studi Empiris Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023) Renny Sintawati; Prita Andini
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3125

Abstract

This study aims to determine the effect of the Board of Commissioners, Audit Committee, Company Size, and Leverage on Profitability in Financials Banking sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 105 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 215 sample data from 43 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this research show that the Board of Commissioners, Audit Committee, and Leverage does not have a significant effect on Profitability, while Company Size has an effect on Profitability.
Co-Authors Adika Bayu Priatno Aldi Rozani Anwar Rifa’I Dwi Sukmajati Hadidtyo Wisnu Wardani Lydia Shinta Uli Muhamad Soleh Rizky Nicholaus Bayu Eka Pratama Renny Sintawati Safira Almira Yasmin