Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Jurnal Bisnis dan Manajemen Infestasi AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Journal of Economics and Business Aseanomics Jurnal Akademi Akuntansi (JAA) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Ilmiah ESAI International Research Journal of Business Studies Jurnal Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Romadhon, Fitri
Universitas Internasional Semen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Kepatuhan Pajak: Sebuah Analisis Teoritis Berdasarkan Perspektif Teori Atribusi Fitri Romadhon; Erlina Diamastuti
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2382

Abstract

The low level of Indonesia tax ratio, tax revenue realizations, and tax compliance are facts that continue to occur in spite of several efforts made by government to conquer these problems. This imparity comes up with the notion to explore determinants of tax compliance, because by identifying factors that can influence tax compliance, spesific solutions related to those factors can be proposed. This research was conducted by qualitative approach using literature review, through the perspective of attribution theory. By reviewing various articles related to the research topic, it can be inferred that antecedents of tax compliance can be categorized into three factors (internal, external and relational). The implication of this paper for the government is to improve voluntary tax compliance through education, socialization, service quality, institutional governance while maintaining programs to enforce tax payer compliance
Apakah Karakter Eksekutif Memoderasi Hubungan Antara Thin Capitalization, Transfer Pricing, Financial Distress dan Penghindaran Pajak? Vina Auliyaur Rohmah; Fitri Romadhon
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.24069

Abstract

Purpose: This research is used to examine the effect of thin capitalization, transfer pricing, and financial distress on tax avoidance with executive character as a moderating variable in hotel, restaurant, and tourism service companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Methodology/approach: The population of this research is 38 companies. Based on the purposive sampling method, the sample in this research was 18 companies. The data analysis method used in this research is the panel data regression analysis method and the data is processed using Eviews software Findings: The results showed that thin capitalization and financial distress had an effect on tax avoidance, while transfer pricing had no effect. The executive character is able to moderate the effect of thin capitalization and transfer pricing on tax avoidance but is unable to moderate the effect of financial distress on tax avoidance. Practical and Theoretical contribution/Originality: This research has important implications for several parties, one of which is for regulators, namely the results of this study indicate that tax regulations need to be tightened so that opportunities or loopholes for tax avoidance can be minimized. Research Limitation: This research is limited to service companies, especially in the hotel, restaurant, and tourism sectors. Besides that, the executive characteristic variable in this study was only measured in relation to the executives' risk preferences in decision making.
Pengaruh Intervensi Pemerintah dalam Penanganan Covid-19 Terhadap Return Saham Toyyibah, Ainun; Narsa, Niluh Putu Dian Rosalina Handayani; Romadhon, Fitri
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.124945

Abstract

Purpose – This research aims to obtain empirical evidence regarding the influence of government intervention in handling Covid-19 on stock returns.Design/methodology/approach – This research was conducted on companies listed on the LQ45 index of the Indonesia Stock Exchange for 2020-2021. The total number of observations was 43 companies obtained using the purposive sampling method. This research is quantitative using multiple linear regression analysis techniques. The dependent variable in this research is stock returns. The independent variable used is government intervention consisting of social restriction policies, prevention and health policies, and economic support. Three control variables are also used, namely company size, profitability (ROA), and leverage (DER).Findings – The research results show that social restriction policies and economic support have a positive effect on stock returns, while prevention and health policies have a negative effect on stock returns.Originality/value – This research is initial research that provides evidence of the influence of government intervention in handling Covid-19 on stock returns in Indonesia by utilizing the OxCORT index.Research limitations/implications – The implication of this research is that investors can anticipate increases and decreases in company share prices by considering several indices related to government intervention. The coverage area used is only limited to Indonesia.
Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration Romadhon, Fitri; Kusuma, Indra Wijaya
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i2.6067

Abstract

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
The Moderating Effect of Accounting Conservatism on Managerial Ownership and Growth Opportunity Relationship Akbar, Muhammad; Romadhon, Fitri; Fitri, Alfiana; Pratama, Ahmad Rizal Restu
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27491

Abstract

The application of the accounting conservatism method in the company's financial statements is essential for company managers in their consideration of strategy development. In uncertain global economic conditions, the application of the precautionary principle or accounting conservatism in financial statements is needed to maintain the stability of the company's financial condition. This study aims to test and analyze the effect of managerial ownership and growth opportunities on accounting conservatism with leverage as a moderating variable. This study uses secondary data in the form of annual financial reports on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory. This study used a purposive sampling technique. The results showed that managerial ownership affects accounting conservatism, while growth opportunity does not affect accounting conservatism. For leverage used as a moderating variable, it is unable to moderate the effect of managerial ownership and growth opportunity on accounting conservatism. This study can help investors and regulators understand the role of managerial incentives in shaping financial reporting behavior. Companies and regulators may want to consider ownership structure when evaluating financial transparency and risk.
ACCEPTABLENESS ANALYSIS OF THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY PROGRAMS WITH SOCIAL LICENSE TO OPERATE Diamastuti, Erlina; Romadhon, Fitri; Faizty, Nur Eliza; Maharani, Husnunnida
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6460

Abstract

This study aims to establish the practice of Corporate Social Responsibility in one of Indonesia's cement companies. CSR practice in some State-Owned Enterprises (BUMN) is mandatory. As an effort of community development, the planned and realized CSR program needs to be evaluated for its acceptability by the community. The indicators to evaluate the effort of community development are to improve a sense of community belonging, including commitment as the ability to solve problems and access to resources. One of the tools that can be used to perform evaluations related to the acceptableness of CSR programs is the Social License to Operate (SLO). The SLO method was implemented through a series of stages: interview, FGD, and questionnaire deployment. Based on these stages, the SLO levels influenced the community's perception of acceptance of implementing CSR programs. SLO assessment showed that one of Indonesia's cement companies had obtained a social license at the approach level. The social license to operate can indicate the success rate of a program received by the community.
Pengaruh Likuiditas, Struktur Aktiva dan Risiko Bisnis Terhadap Struktur Modal (Studi Empiris pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia) Nurul Qosidah; Fitri Romadhon
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2854

Abstract

The purpose of this study is to examine the role of the liquidity ratio, asset structure andbusiness risk in influencing the determination of capital structure. Property and real estate companies on the Indonesia Stock Exchange in 2016-2018 were employed as the research population, and obtained 39 companies as research samples. This study uses multiple linear regression analysis for hypothesis testing. The results of this study validate prior studies that test liquidity, asset structure and business risk, where liquidity and asset structure have an influence on the determination of capital structure. These results, especially in the asset structure proved consistent, although in this study the asset structure was considered from the point of view of the company's ability to manage current assets and fixed assets as determinants of capital structure. However, this study failed to prove that business risk can affect the capital structure. Keywords: Liquidity, Asset Structure, Business Risk,and Capital Structure
The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure Isnalita; Romadhon, Fitri
International Research Journal of Business Studies Vol. 11 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.11.3.217-230

Abstract

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners’ composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.
Model Prediksi Financial Distress: Manakah yang Lebih Akurat dan Sesuai dengan Opini Auditor? Fikri, Ahmad Faiz; Romadhon, Fitri; Akbar, Muhammad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.19-33

Abstract

The financial performance of property and real estate sector companies has decreased significantly due to the covid-19 pandemic. The purpose of this study is to empirically test several financial distress prediction models in accordance with the initial auditor's opinion report and then compare them with the actual state of the company. The sample of this research is real estate companies listed on the Indonesia Stock Exchange from 2019 to 2020. The data analysis method in this research is to measure the accuracy, precision, and error rate of the Altman Z-Score, Ohlson, Fulmer, Grover, and Zmijewski prediction models. The results of this research show that the Grover model predicts financial distress most accurately, which is 70% for 2019 and 62% for 2020. Meanwhile, the Zmijewski model predicts financial distress with the highest level of conformity, which is 96% for 2019 and 86% for 2020.
Pengaruh Pertumbuhan Perusahaan, Komite Audit, dan Kepemilikan Manajerial Terhadap Kualitas Laba Ardhea Pramitha Cahyani; Romadhon, Fitri; Alfiana Fitri
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.349

Abstract

The objective of this study is to examine the influence of company growth, audit committee composition, and managerial ownership on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period spanning 2020 to 2022. The purposive sampling method was employed to identify a sample of 30 companies, resulting in 90 observations. The data were obtained from financial reports published on the official IDX website. The data analysis was performed using multiple linear regression with SPSS software. The results demonstrated that company growth has a significant negative effect on earnings quality. However, the audit committee and managerial ownership were found to have no significant effect on earnings quality. This study provides empirical evidence that company growth can reduce earnings quality, while the effectiveness of the audit committee and managerial ownership require further investigation.
Co-Authors Alfiana Fitri Alfiana Fitri Alfiana Fitri, Alfiana Ardhea Pramitha Cahyani Erlina Diamastuti Erlina Diamastuti Erlina Diamastuti, Erlina Faizty, Nur Eliza Fikri, Ahmad Faiz Indra Wijaya Kusuma Isnalita Isnalita Isnalita Isnalita, Isnalita Linda Dwi Anggita Maharani, Husnunnida Muhammad Akbar Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nurul Qosidah Pratama, Ahmad Rizal Restu Sugeng Firdausi Toyyibah, Ainun Vina Auliyaur Rohmah