Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Equivalent : Journal of Economic, Accounting and Management
Riska Naila Zulfa
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
DAMPAK ISLAMIC CORPORATE SOCIAL REPORTING DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK Alvita Tyas Dwi Aryani; Riska Naila Zulfa; Muhammad Nur Fathoni
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3290

Abstract

This quantitative study aims to examine the impact of Islamic Corporate Social Responsibility (ICSR) and ownership structure on tax avoidance. The research population consists of companies listed on the Jakarta Islamic Index (JII) for the period 2019-2023, with a sample of 60 companies selected using purposive sampling. The structural model was tested using the SmartPLS application. The results indicate that ICSR, managerial ownership, and government ownership have a negative effect on tax avoidance. Conversely, foreign ownership and institutional ownership do not have a significant impact on tax avoidance. The negative influence of ICSR and managerial ownership suggests that companies applying Islamic values and having strict oversight tend to be more compliant with tax obligations. On the other hand, the lack of significance for foreign and institutional ownership may be due to a focus on profitability and limited involvement in tax policies.
Pengaruh ROA dan Leverage terhadap Tax Avoidance pada Perusahaan Kosmetik di BEI Tahun 2021-2023 Riska Naila Zulfa; Sulis Setiyaningrum; Nur Khofidotul Khasanah; Ade Gunawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1s.859

Abstract

Abstract : Tax avoidance is one of the important things that can affect financial performance in the company and the company's image before the public. Therefore, the purpose of this study is to examine the effect of ROA and Leverage on tax avoidance. The research uses a quantitative approach. The data source is taken from the financial statements of cosmetic companies listed on the IDX for the period 2021-2023. The results of this study indicate that ROA and Leverage have no effect on Tax Avoidance. Abstrak : Penghindaran pajak (tax avoidance) menjadi salah satu hal penting yang dapat memengaruhi kinerja keuangan dalam perusahaan dan citra perusahaan di hadapan publik.. Oleh karena itu tujuan dari studi ini adalah untuk meneliti pengaruh ROA dan Leverage terhadap tax avoidance. Penelitian menggunakan pendekatan kuantitatif. Sumber data diambil dari laporan keuangan perusahaan kosmetik yang terdaftar di BEI periode 2021-2023. Hasil penelitian ini menunjukan bahwa ROA dan Leverage tidak berpengaruh terhadap Tax Avoidance. 
Peran Kode Etik Profesi Akuntan dalam Skandal Keuangan Global : Studi Pustaka Riska Naila Zulfa; Wafik Rofilah; Arsen Adhita Sendi; Lindi Sestia Farba; Dwi Novaria Misidawati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1068

Abstract

Abstract : Professional accounting ethics is the application of ethics and morality to accounting practices. However, there are still many violations of the professional code of ethics for accountants, both domestically and internationally. This study was conducted with the aim of providing a comprehensive analysis of the role of accounting ethics in preventing or uncovering global financial scandals. The method used was a literature review. The results of the analysis indicate that ethics serve as a barrier to prevent financial scandals and the misuse of financial information through basic principles such as integrity, objectivity, competence and prudence, confidentiality, and professionalism. Abstrak : Etika profesi akuntansi merupakan aplikasi dari etika dan moralitas ke dalam praktik-praktik akuntansi. Namun, masih banyak terjadi pelanggaran kode etik profesi akuntan, baik di dalam negeri maupun di luar negeri. Penelitian ini dilakukan dengan tujuan untuk memberikan analisis komprehensif tentang peran kode etik akuntansi dalam mencegah atau mengungkap skandal keuangan global. Metode yang digunakan adalah studi pustaka. Hasil telaah menunjukan bahwa kode etik berfungsi sebagai benteng pencegah terjadinya skandal keuangan dan penyalahgunaan informasi keuangan melalui prinsip-prinsip dasar seperti integritas, objektivitas, kompetensi dan kehati hatian, kerahasiaan, serta profesionalisme.
Co-Authors Ade Gunawan Alvita Tyas Dwi Aryani Arsen Adhita Sendi Dwi Novaria Misidawati Lindi Sestia Farba Muhammad Nur Fathoni Nur Khofidotul Khasanah Sulis Setiyaningrum Wafik Rofilah