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Krisdina, Tiana Fenny
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Influence of Tax Planning on Firm Value in Food and Beverage Subsector Manufacturing Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Evelin, Ellena; Yuniawati, Ayi Srie; Krisdina, Tiana Fenny
SINTESA Vol. 15 No. 2 (2024): Sintesa
Publisher : SINTESA

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This research aims to determine the effect of tax planning on firm value in manufacturing sector companies in the food and beverage subsector on the Indonesia Stock Exchange. This analysis uses tax planning as the independent variable and firm value as the dependent variable. In this research, tax planning is measured by the Effective Tax Rate (ETR) and firm value is measured by the Price Earning Ratio (PER). The method used in this research is a quantitative method using secondary data from 28 companies. The research period was 5 years with sample data used of 140 research samples with a sampling technique using purposive sampling technique. The data analysis method used is simple linear regression analysis using SPSS version 25. The results of this research show that (1) tax planning has a negative and significant effect on company value as measured by Earning Per Share (EPS), (2) tax planning has an effect positive and significant on company value as measured by Earning Per Share (PER) (3) tax planning has no effect on company value as measured by Price Book Value (PBV).
The Effect Of Workload On Audit Quality (Empirical Study at the Sumedang District Regional Inspectorate) Maliyah, Nalia; Hidayat, Gustina; Krisdina, Tiana Fenny
SINTESA Vol. 16 No. 1 (2025): Sintesa
Publisher : SINTESA

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This study aims to empirically test the effect of workload on audit quality at Sumedang District Inspectorate. The background of the study is based on the imbalance between the number of auditors and the number of objects of supervision, which has an impact on the emergence of findings that have not been followed up. The population in this study were all staff of Sumedang District Inspectorate, totaling 65 people. The sample in this study was 22 auditors selected through purposive sampling techniques. Data collection was carried out through questionnaires, interviews and documentation. The analysis techniques used were data quality testing, classical assumption testing and simple linear regression using IBM Statistic software version 25. The results of the study showed that workload had a significant negative effect on audit quality with a t count of 2.150 > t table of 2.086 and a coefficient on workload of -0.019, meaning H1 was accepted. Therefore, high workload can decrease audit quality
Influencing the Decision to Use Factors BCA QR-ku Suherman, Winda; Sari, Indana Zulfa; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study investigates the factors influencing the adoption of the QR-KU BCA menu, utilizing a modified Technology Acceptance Model (TAM) framework to analyze public perception of this new BCA feature. The research employs multiple linear regression, processing data collected via a Likert-scale questionnaire to examine the relationship between variables and usage intention. The findings reveal that Perceived Usefulness (PU) and Trust significantly affect Behavioral Intention to Use the QR-KU BCA service. This underscores the importance of clear perceived benefits and user confidence as primary drivers for the adoption of this digital payment service. These results offer strategic recommendations for BCA: focus on improving utility value and strengthening user trust to encourage wider feature adoption
The Effect Of Company Size, Profitability And Audit Opinion On Audit Delay (Empirical Study on Manufacturing Companies Listed on the IDX in 2021-2023) Wibisana, Rangga; Rahman, Erpi; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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In this study, the researcher discusses how much an impact a corporate entity that is late in reporting its financial statements to the public by using many measurement tools to further deepen the research conducted by the researcher, namely by using measurements such as company size, profitability (ROA, ROE, NPM and GPM), and audit opinions, this research method uses a quantitative method by searching for data and measuring data in the report financial data that has been published on IDX (Indonesia Stock Exchange) With the calculation of this data, we will find out how much influence the variables have on audit delays. This research will be very helpful for stakeholders such as managers, the community, investors and the government.
The Influence of Profitability on Tax Avoidance (Empirical Study on Manufacturing Companies in the Basic and Chemical Industry Subsectors Listed on the Indonesia Stock Exchange 2018-2022 Krisdina, Tiana Fenny; Masruri, Fahrul Alam; Riyanti, Kartika
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims tp analyze the effect of profitability on tax avoidance empirical study in manufacturing companies in the basic and chemical industry sub-sectors listed on the indonesian stock exchange (BEI) 2018-2022 for the descriptive and verification approaches. The population of this study are manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX for the 2018-2022 period, with purposive sampling method, in which the are 29 manufacturing companies in the basic and chemical industry subsector that meet the sample criteria with a five year observation method. Based on the test result showed that profitability with ROA measurement has no significant effect on tax avoidance with CETR measurement is avidenced by the value of 0,100 > 0,05 and the value -thitung < ttabel is -1,656 < 1,977 then H0 is accepted. Profitability with ROE measurement has no significant effect on tax avoidance with CETR measurement is evidenced by the value of 0,157 > 0,05 and the value thitung < ttabel is 1,422 < 1,977. Meaning that profitability with ROE does not have a significant effect on manufacturing companies in the basic and chemical industries subsector listed on the Indonesia Stock Exchange in 2018-2022.
The Effect of Profitability and Transfer Pricing on Tax Avoidance in LQ45 Companies Listed on The IDX For The 2021-2024 Period Amani, Fathiya; Masruri, Fahrul Alam; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to analyze the effect of profitability and transfer pricing on tax avoidance in LQ45 companies listed on the IDX for the 2021-2024 period. The independent variables in this study are profitability and transfer pricing. While the dependent variable in this study is tax avoidance. The population and sample in this study are companies listed on the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The sampling method used is purposive sampling, according to the predetermined criteria, a sample of 12 companies was obtained and a total of 48 financial report sample data. The analysis techniques used are descriptive analysis tests, classical assumption tests, hypothesis tests, namely multiple linear regression analysis tests, correlation coefficient tests, determination coefficient tests, t tests and F tests. This study is a quantitative study where data is processed using the SPSS version 26 application. The results of this study indicate that partially profitability has a significant negative effect on tax avoidance and transfer pricing does not affect tax avoidance. In addition, profitability and transfer pricing do not simultaneously affect tax avoidance.
The Effect of Tax Socialization and the Implementation of E-Samsat on the Compliance of Motor Vehicle Taxpayers with Tax Sanctions as a Moderation Variable (Case Study on Sumedang Samsat Office Taxpayers) Krisdina, Tiana Fenny; Salsah, Silma Halimatis; Azizah, Winny Salma Nur; Syiafudin, Ahmad
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to test the hypothesis and produce empirical evidence regarding the effect of tax socialization and the application of e-samsat on the compliance of motor vehicle taxpayers with tax sanctions as a moderation variable. This study uses a quantitative approach with a sample of 100 respondents with a sampling technique, namely Simple Random Sampling. The data was analyzed using multiple linear regression analysis methods and Moderate Regression Analysis (MRA) with the help of the SPSS 29 program. The results of the study showed that the variable of tax socialization had no significant effect on taxpayer compliance (0,091>0,05). Implementation of e-samsat had a significant positive effect on taxpayer compliancae (0,001<0,05). Based on the Moderated Regression Analysis (MRA) test, the tax socialization interaction moderated by tax sanctions has a significant value of 0,504>0,05, so it is stated that tax sanctions are not able to strengthen tax socialization on taxpayer compliance. Implementation of e-samsat moderated by tax sanctions has a signifcant value of 0,391>0,05 so that it is stated that tax sanctions are not able to strengthen the relationship between the implementation of e-samsat and taxpayer compliance
The Effect of Independence, Accountability, and Due Professional Care in the Performance of Auditors at the Sumedang Regency Regional Government Inspectorate Syechbubakar, Sayyidah Fathimah; Hidayat, Gustina; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This research seeks to examine the impact of independence, accountability, and due professional care on the performance of auditors within the Sumedang Regency Regional Government Inspectorate. This study utilizes a quantitative approach through the implementation of a survey method. The data was collected through the distribution of questionnaires to auditors at the Sumedang Regency Inspectorate and subsequently analyzed using multiple linear regression techniques. The results demonstrate that, both individually and collectively, the three independent variables have a positive and significant impact on auditor performance. The findings highlight the importance of cultivating an independent mindset, improving accountability, and implementing a suitable care approach to attain exceptional audit performance.
The Effect of Internal Control System on Fraud Detection (Empirical Study at the Sumedang Regency Regional Inspectorate Office) Cahyani, Nanda Ayu; Rahman, Erpi; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to identify and test the effect of the internal control system on fraud detection at the Sumedang Regency Inspectorate. This study was motivated by the problem of increasing the number of recurring findings and increasing the number of findings that have not been followed up in the last three years. The instruments used in this study were observation, interviews, and questionnaires to 22 auditors working at the Sumedang Regency Inspectorate. This study uses a quantitative method. Based on the results of the t-test, it shows that there is a significant effect of the internal control system variable on fraud detection, with the R square analysis for the internal control system partially having an effect of 87.4% on fraud detection, while the remaining 12.6% is influenced by variables not used in this study
Co-Authors Amani, Fathiya Azizah, Winny Salma Nur Cahyani, Nanda Ayu Evelin, Ellena Hidayat, Gustina Maliyah, Nalia Masruri, Fahrul Alam Rahman, Erpi Riyanti, Kartika Salsah, Silma Halimatis Sari, Indana Zulfa Suherman, Winda Syechbubakar, Sayyidah Fathimah Syiafudin, Ahmad Wibisana, Rangga Yuniawati, Ayi Srie