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All Journal Educivilia: Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi Trisakti International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Iin Rosini
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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INSTITUTIONAL OWNERSHIP MEMODERASI HUBUNGAN TAX HAVEN COUNTRY, MULTINATIONALITY DAN UKURAN KOMITE AUDIT PADA PRAKTIK THIN CAPITALIZATION Luvito, Andi; Iin Rosini; Suripto
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19097

Abstract

The phenomenon of thin capitalization practices in Indonesia revealed by the Directorate General of Taxes and the Tax Justice Network is closely related to international activities and foreign interests carried out by more than two thousand foreign companies in Indonesia and is estimated to cause losses to the state of up to 11 million dollars every year. This study aims to examine and analyze institutional ownership moderating the relationship between tax haven country, multinationality and audit committee size on thin capitalization. The type of research used is quantitative associative. The population in this study are companies that are members of IDX SMC Liquid which are listed on the Indonesia Stock Exchange in 2018-2022 as many as 60 companies. Determined of the sample of this study was carried of through saturated sampling technique and obtained 60 companies for five years so that the number of observation data obtained was 285 data. The data analysis technique uses panel data regression analysis with te help of Eviews version 12 as a measuring tool. The results show that tax haven country and multinationality had a positive effect on Thin Capitalization, audit committee size had no effect on Thin Capitalization, institutional ownership moderates the relationship between tax haven country, multinationality and Thin Capitalization, Institutional Ownership weakens the relationship between Committee Size Audit with Thin Capitalization.
Pemahaman Literasi Keuangan dan Digitalisasi untuk Meningkatkan Daya Saing UMKM pada Desa Cinagara Kecamatan Caringin Alfi, Tubagus Ahmad Alfi Fahmi; Wiandy Pratama Putra; Lativa Nurunnisa; Arifin Billah; Sofyan; Iin Rosini
Educivilia: Jurnal Pengabdian pada Masyarakat Vol. 6 No. 1 (2025): Educivilia: Jurnal Pengabdian pada Masyarakat
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ejpm.v6i1.16380

Abstract

Kegiatan pengabdian kepada masyarakat bertujuan untuk menyampaikan pemahaman dan pelatihan sederhana tentang Pentingnya Literasi Keuangan Dan Digitalisasi Untuk meningkatkan daya saing UMKM pada Desa Cinagara Kecamatan Caringin Kabupaten Bogor. Metode yang diterapkan meliputi survei, penyajian materi secara tatap muka serta pelaksanakaan simulasi dilanjutkan diskusi mengenai pencatatan transaksi, pengelolaan keuangan dasar, pemasaran produk melalui digitalisasi untuk UMKM di Desa Cinagara, Kabupaten Bogor. Kesimpulan dari pengabdian kepada masyarakat akan dilakukan pendampingan dalam Pemahaman Literasi Keuangan dan Digitalisasi dalam upaya peningkatan daya saing UMKM di Desa Cinagara Kecamatan Caringin Kabupaten Bogor.
THE ROLE OF INVESTMENT OPPORTUNITY SET IN MODERATING THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND INFORMATION ASYMMETRY WITH PROFIT QUALITY Nita Oktaviani Ginting; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.448

Abstract

This study aims to analyze the role of investment opportunity set in moderating the relationship between capital structure and information asymmetry with profit quality in consumer non-cyclicals companies in Indonesia during the period 2021-2023. The study uses a sample of 96 consumer non-cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study employs secondary data obtained from financial reports, annual reports published on the IDX, and historical data of the highest, lowest, and closing stock prices listed on yahoo.finance. Hypothesis testing is carried out using a panel data linear regression model with EViews 12 software. The results of this study indicate that capital structure affects profit quality, information asymmetry does not affect profit quality, investment opportunity set cannot moderate the relationship between capital structure and profit quality, and investment opportunity set cannot moderate the relationship between information asymmetry and profit quality.
GOOD CORPORATE GOVERNANCE MEMODERASI HUBUNGAN KOMPENSASI EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN KONEKSI POLITIK DENGAN TAX AVOIDANCE Ade Firmansyah; Suripto; Iin Rosini
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23648

Abstract

The phenomenon of tax avoidance practices in Indonesia, as revealed by the Directorate General of Taxes and the Tax Justice Network and carried out by several large companies, is closely related to corporate governance activities, resulting in a state loss of 2,736 million US Dollars within one year. This research aims to examine and analyze how Good Corporate Governance moderates the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This study uses an associative quantitative research design. The population for this research includes all companies listed in the IDX80 on the Indonesia Stock Exchange from 2020 to 2024, totaling 80 companies. The sample was determined using saturation sampling, yielding 80 companies over a five-year period, resulting in 400 data observations. Data analysis was performed using panel data regression with E-views version 12 as the analytical tool. The results show that executive compensation has a positive effect on tax avoidance, while executive risk preferences and political connections do not influence tax avoidance. Independent commissioners are not able to moderate the relationship between executive compensation, executive risk preferences, and political connections with tax avoidance. This indicates that the role of independent commissioners does not weaken the relationship between these variables and tax avoidance. The audit committee is also unable to moderate the relationship between executive compensation and political connections with tax avoidance. This indicates that the audit committee does not weaken this relationship. Nevertheless, the audit committee is capable of moderating the relationship between executive risk preferences and tax avoidance. This result indicates that the audit committee strengthens the relationship between executive risk preferences and tax avoidance.
Kebijakan Perpajakan dan Peran Model Triple Helix berpengaruh dalam Meningkatkan Kepatuhan Pajak Pada UMKM Kecamatan Ciawi Fahmi, Tubagus Ahmad Alfi Fahmi; Bagas Arya Agustyo; Roby Awaludin; Arifin Billah; Iin Rosini
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5300

Abstract

This study was conducted to assess the influence of tax policy and the role of the Triple Helix model on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ciawi District. The persistent issue of low tax compliance within the MSME sector serves as the primary rationale for this investigation. A quantitative approach was applied, utilizing multiple linear regression analysis. Primary data were collected through questionnaires distributed to 95 MSME respondents, followed by instrument testing through validity, reliability, normality, and multicollinearity tests, as well as inferential statistical analysis using t-tests and F-tests. The findings indicate that tax policy exerts a positive and significant effect on MSME tax compliance, as evidenced by a regression coefficient of 0.271 with a significance level of 0.000. Furthermore, the role of the Triple Helix model—comprising collaborative engagement between government, private sector, and academic institutions—also demonstrates a positive and significant impact on tax compliance, with a regression coefficient of 0.794 at the same significance threshold. Simultaneously, these two variables collectively explain 76.4% of the variation in MSME tax compliance. These results highlight the importance of optimizing adaptive tax policies and strengthening cross-sector collaboration within the Triple Helix framework as strategic measures to enhance MSME tax compliance. The strategic implications suggest the need for tax policy reformulation and the development of sustainable collaborative models to promote higher tax compliance in the MSME sector
THE EFFECT OF PROFIT MANAGEMENT, WEBSITE INFORMATION DISCLOSURE AND INTERNET FINANCIAL REPORTING ON COMPANY VALUE BY MODERATION OF THE BOARD OF COMMISSIONERS Ridwan Fauzi Ari Hamzah; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.285

Abstract

The purpose of this research is to obtain empirical evidence regarding the board of commissioners moderating the influence of earnings management, website information disclosure and internet financial reporting on company value. This research used a purposive sampling method in determining the sample with 35 companies as samples and a 5 year observation period from 2018 to 2022 so that 175 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis uses E-Views with panel data regression analysis using the Random Effect Model. The results of the research show that earnings management does not affect company value, website information disclosure has an effect on company value, internet financial reporting has no effect on company value, the board of commissioners moderates by weakening the influence of earnings management on company value, the board of commissioners does not moderate the effect of website information disclosure on The value of the company and the board of commissioners moderates by strengthening the influence of earnings management on company value.
MARKET REACTION MODERATE MEDIA EXPOSURE AND PUBLIC OWNERSHIP TO SUSTAINABILITY REPORTS Arini Nurul Pujiani; Iin Rosini; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.287

Abstract

This research aims to test market reactions moderating media exposure and public ownership of sustainability reports in companies in the energy sector and industrial sector during the 2021 - 2022 period. This research is classified as associative quantitative research. The data used is secondary data obtained from the website www.idx.co.id and the company website. The population in this research are companies in the energy sector and industrial sector on the stock exchange during the period 2021 to 2022. Meanwhile, the sample for this research was determined using a purposive sampling method so that 62 sample companies were obtained. By using panel data regression analysis with a random effect model, this research finds that media exposure has no effect on sustainability reports, public ownership has no effect on sustainability reports. This research also found that market reactions cannot moderate the influence of media exposure on sustainability reports, market reactions cannot moderate the influence of public ownership on sustainability reports. This research contributes to the literature regarding the use of random effect panel regression methods, which has not been widely found in the Indonesian research context. This research has implications for the importance of more transparent and detailed sustainability reports that can demonstrate a company's long-term commitment to sustainable business practices. Meanwhile, for further research, it is hoped that other independent variables such as financial performance and company culture can be used to influence sustainability report disclosure.
Size Perusahaan Memoderasi Hubungan Good Corporate Governance, Green Supply Chain Management dan Green Accounting Terhadap Kinerja Keuangan Perusahaan Topan Pamungkas; Iin Rosini; Suripto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2544

Abstract

This research aims to examine how company size influences the relationship between Good Corporate Governance, Green Supply Chain Management, and Green Accounting on Company Financial in Sri-Kehati index companies listed on the BEI from 2016 to 2022. This type of research is known as associative quantitative research . The population in this research is the Sri-Kehati index business actors listed on the Indonesia Stock Exchange between 2016 and 2022, totaling 25. The sampling approach is a saturated sampling technique. The sample for this research consists of 25 companies listed on the Indonesia Stock Exchange from 2016 to 2022, with 175 observation data obtained based on sample criteria. The data analysis method used is panel data regression analysis with Eviews-12.0. The findings of this study show that good corporate governance has a partial impact on company financial performance, while environmentally friendly supply chain management has a small impact and environmentally friendly accounting does not. The company size variable cannot moderate the influence of good corporate governance on the company's financial performance, the influence of green supply chain management on the company's financial performance, or the influence of green accounting on the company's financial performance.
CLIMATE CHANGE MITIGATION ON INVESTOR REACTION: THROUGH FINANCIAL PERFORMANCE DIGITAL TRANSFORMATION AND BANK PERFORMANCE Siti Nurul Fathimah; Nofryanti; Iin Rosini
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.v2i6.321

Abstract

This study aims to examine climate change mitigation Carbon Emissions Disclosure and Green Investment on Investor Reaction through Financial Performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study were non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. While the sample of this study was determined by purposive sampling method so that 41 sample companies were obtained. The analysis method used is Panel data Model Regression analysis and testing the mediation hypothesis is done by using the Sobel test. The results of this study indicate that Carbon Emissions Disclosure has a significant effect on Investor Reaction, Green Investment has no effect on Investor Reaction, Financial Performance has a significant effect on Investor Reaction, Carbon Emissions Disclosure has no effect on Financial Performance, Green Investment has a significant effect on Financial Performance, Financial Performance is unable to mediate the effect of Carbon Emissions Disclosure on Investor Reaction, and Financial Performance is able to mediate the effect of Green Investment on Investor Reaction.
MANAGERIAL OWNERSHIP MODERATING SUSTAINABILITY REPORTING AND PHILANTHROPY DISCLOSURE ON FIRM VALUE Wulan Nurdiana Sari; Nofryanti; Iin Rosini
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.v2i6.337

Abstract

The purpose of this study is to obtain empirical evidence regarding Managerial Ownership Moderating Sustainability Reporting and Philanthropy Disclosure on Firm Value. This study uses purposive sampling to determine the sample, with 62 companies as samples and a 3-year observation period from 2020 to 2022, resulting in 186 observational data points. The research data was obtained through the official websites of the Indonesia Stock Exchange and the respective companies' websites. Data analysis was conducted using E-Views with panel data regression analysis using the Fixed Effect Model. The research findings indicate that Sustainability Reporting affects company value, Philanthropy Disclosure has a negative impact on company value, Managerial Ownership does not moderate the relationship between Sustainability Reporting and company value, and Managerial ownership moderates the relationship between philanthropy disclosure and firm value.
Co-Authors Ade Firmansyah Alfi, Tubagus Ahmad Alfi Fahmi Arifin Billah Arini Nurul Pujiani Bagas Arya Agustyo David Parningotan Gultom Fahmi, Tubagus Ahmad Alfi Fahmi Lativa Nurunnisa Luvito, Andi Mohamad Ghofur Nita Oktaviani Ginting Nofryanti Ridwan Fauzi Ari Hamzah Roby Awaludin Siti Nurul Fathimah Sofyan Suripto Topan Pamungkas Wiandy Pratama Putra Widya Ningsih Wulan Nurdiana Sari Yayah Syahriyah