Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan
Yahfis, Wulandari
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGUNGKAPAN PERISTIWA SETELAH PERIODE PELAPORAN PADA MASA PANDEMI COVID-19 TERHADAP PERUSAHAAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA TAHUN 2020 Sintawati, Diana; Meydiana, Dita; Paramitha, Nahda; Yahfis, Wulandari; Putri, Afifa Rizky
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.155

Abstract

The emergence of Covid-19 in Indonesia in 2020 affected the economic conditions of the country and companies from various sectors. This pandemic event could have a material impact on the company's financial statements in 2020 that require adjustments. This study aims to analyze the account of events after the reporting period during the pandemic in the telecommunications sector company in 2020. The research method used is a literature study with the data obtained in the form of secondary data from the financial statements of telecommunications companies listed on the Stock Exchange in 2020. The results reveals that some companies present pandemic events in the event accounts after the reporting period as events that do not need to be adjusted because they do not affect the number of certain accounts in the financial statements results based on research, non-adjusting event pandemic evoked events. These financial events are recorded in the Financial Notes (CALK) as information so that it can be an illustration that the financial statements have reflected the actual conditions.
Pengaruh Hedging, Kompensasi Eksekutif dan Gender Diversity Terhadap Agresivitas Pajak Kurnia, Kurnia; Yahfis, Wulandari
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.1533

Abstract

Studying the impact of hedging, executive compensation, and board gender diversity on tax aggressiveness is the main objective of this study. The mining sector that has been listed on the Indonesia Stock Exchange during the 2017-2021 period is used as the population in this study. The purposive sampling technique was used in selecting the sample, where as many as 85 observations were obtained from 17 mining companies that met the sample criteria. This study uses a quantitative approach and panel data regression as an analytical technique with the help of Eviews 12 software. The results of this study prove that hedging, executive compensation, and gender diversity have a simultaneous effect on aggressive tax avoidance. Based on the results of the partial test, it was found that hedging did not affect aggressive tax avoidance, executive compensation had a negative impact on aggressive tax avoidance, and gender diversity had a positive effect on mining company tax aggressiveness in 2017–2021
Co-Authors KURNIA KURNIA, KURNIA Meydiana, Dita Paramitha, Nahda Putri, Afifa Rizky Sintawati, Diana