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Yuni Rimawati
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INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol 18, No 2 (2022): DESEMBER" : 10 Documents clear
Efek Moderasi Controlled Foreign Corporation Pada Pengaruh Intensitas Modal, Profitabilitas, dan Koneksi Politik Terhadap Penghindaran Pajak Nova Novita Sari; Sigit Sanjaya; Putri Azizi
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.13967

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intensitas modal, profitabiltas dan konektifitas politik terhadap penghindaran pajak serta peran Controlled Foreign Corporation (CFC) sebagai variabel pemoderasi. Penelitian ini menggunakan metode kuantitatif. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling. Analisis data menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan intensitas modal dan koneksi politik secara parsial berpengaruh positif terhadap penghindaran pajak. Profitabilitas secara parsial berpengaruh negatif terhadap penghindaran pajak. Controlled Foreign Corporation memoderasi hubungan antara intensitas modal, profitabilitas dan konektivitas politik dengan penghindaran pajak. Perusahaan yang mempunyai aset bersih yang tinggi maka cenderung melakukan penghindaran pajak hal ini disebabkan kas perusahaan diinvestasikan kembali dalam bentuk aset tetap. Perusahaan dengan profit rendah lebih rentan untuk melakukan penghindaran pajak dibandingkan dengan entitas yang mengalami profit tinggi. Koneksi politik menyebabkan tingginya penghindaran pajak dengan cara yang legal. CFC memoderasi hubungan antara intensitas modal, profitabilitas dan konektivitas politik terhadap penghindaran pajak. Semakin dominan kepemilikan asing maka akan memberikan tekanan untuk kepada direksi dan manajemen untuk melakukan penghindaran pajak. This research objective is to examine the influence of capital intensity, profitability, and political connectivity on tax avoidance and the role of Controlled Foreign Corporations (CFC) as a moderator. The study using quantitative method. Research samples were determined using the purposive sampling method. Data analysis using Moderated Regression Analysis. The results show that capital intensity and political connectivity partially have a positive and significant effect on tax avoidance. While profitability partially has a negative and significant effect on tax avoidance. Controlled Foreign Corporation moderates the relationship between capital intensity, profitability, and political connectivity with tax avoidance. Companies that have high net assets tend to do tax avoidance, this is because the company's cash is reinvested in fixed assets. Companies with low profits tend to do tax avoidance compared to companies that experience high profits. Furthermore, the existence of political connections leads to high tax avoidance legally. CFC moderates the relationship between capital intensity, profitability, and political connectivity to tax avoidance. The more dominant foreign ownership will put pressure on the board of directors and management to do tax avoidance.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan dengan Peringkat Kinerja Lingkungan sebagai Variabel Moderasi Oktaviani Ari Wardhaningrum; Anggreda Ratih Swastika Devi; Dewi Ayu Puspita
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.15751

Abstract

This study aims to analyze the effect of corporate social responsibility on financial performance with environmental performance ratings as a moderating variable. The sample in this study is a company listed in the Sri – Kehati Index of Indonesian Stock Exchange in 2017 – 2020. This study is quantitative research. The data used is a secondary data of the company’s financial statement and company sustainability reports. Based on sampling technique with purposive sampling, there are 13 companies. Data collection techniques use documentation techniques for financial statement and sustainability report that are published on the Indonesian Stock Exchange website and the company’s website. The analysis technique used is moderated regression analysis. The results of this study show that corporate social responsibility has a positive effect on the company's financial performance and environmental performance ratings are able to moderate the effect of CSR disclosure on financial performance of companies
Sharia Fintech to Create Crowdfunding Donations for Islamic Boarding Schools Robiatul Auliyah; Basuki Basuki
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.17940

Abstract

The objective of this study was to export the application of sharia fintech to create crowdfunding donations (CFD) for Islamic boarding schools in productive business activities in terms of S-O-R theory. The Discourse Analysis (DA) approach was used to see the discourse on the websites of Kitabisa.com, Republika, Youtube, and journals and strengthened by 2 informants, including Ahmad (pseudonym) who was an expert in sharia, and Mrs. Ayu as a business player who donated money through the website. The code determination used NVIVO 12 and XMind software in linking the code to obtain meaning in each code. The results of this study found that a stimulus that uses technology to raise donations is supported by a quality web so that transactions are more comfortable. The organism code consists of simple, responsible, and viral, there are four codes, namely, the message is unique and interesting as a category of simple. Responsible, there is a code of transparency and virality expressed in the stories of donors who are told in response to giving opportunities for goodness, hearts becoming peaceful, fields of reward, and being able to build the economy. Research on CFD in Indonesia is rarely conducted in Islamic boarding schools. Previous research mainly discussed CFD for social interests, while this study discussed donations for productive business interests for Islamic boarding schools to support government programs to have excellent products and generate santriprenuers.
Determinan Pengungkapan ESG (Environment Social Govern-ance) dengan Profitabilitas Sebagai Variabel Moderasi Alfa Vivianita; Anantya Roestanto; Juhanes -; Evi -
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.17181

Abstract

Implementasi Environmental, Social, dan Governance (ESG) ini dapat dikomunikasikan kepada publik melalui pengungkapan ESG dalam laporan perusahaan. Hasil kajian literatur menunjukkan ketidakkonsistenan pengaruh langsung ukuran perusahaan, umur perusahaan, dan jenis industri terhadap ESG Disclosure. Inkonsistensi hasil penelitian. Semakin tinggi profitabilitas perusahaan, semakin mudah bagi perusahaan untuk menerapkan dan mengungkapkan kegiatan ESG. Penelitian ini menyelidiki pengaruh moderasi profitabilitas terhadap ukuran perusahaan, umur perusahaan, dan jenis industri terhadap ESG Disclosure. Pendekatan kuantitatif dengan menggunakan data sekunder diterapkan pada penelitian ini. Purposive sampling digunakan sebagai teknik pengambilan sampel sedangkan analisis regresi moderating digunakan sebagai analisis penelitian. WarpPLS 7.0 adalah alat statistik penelitian. Berdasarkan hasil analisis ESG Disclosure dapat dipengaruhi secara langsung oleh ukuran, umur dan jenis perusahaan. Profitabilitas tidak dapat memoderasi pengaruh ukuran dan umur perusahaan terhadap ESG Disclosure tetapi dapat memoderasi jenis industri terhadap ESG Disclosure. This implementation of Environmental, Social, dan Governance (ESG) can be communicated to the public through ESG disclosure in a company report. The results of the literature review show the inconsistency of the direct influence of company size, company age, dan type of industry on ESG Disclosure. The inconsistency of research results. The higher the profitability of the company, the easier it is for the company to implement dan disclose ESG activities. This research investigates the moderating effect of profitability on company size, company age, dan type of industry on ESG Disclosure. A quantitative approach using secondary data was applied to this study. Purposive sampling is used as a technique for taking samples while moderating regression analysis is used as research analysis. WarpPLS 7.0 is a research statistics tool. Based on the results of the ESG Disclosure analysis, it can be directly influenced by the size, age dan type of company. Profitability cannot moderate the effect of company size dan age on ESG Disclosure but can moderate the type of industry on ESG Disclosure.
Akuntabilitas Dalam Pengelolaan Ekowisata Mangrove di Madura Bella Dwi Gina Pitaloka; Anita Carolina; Rian Abrori
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.17534

Abstract

Penelitian ini berusaha untuk menguji pengaruh sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi terhadap akuntabilitas pengelolaan ekowisata mangrove. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif, dengan cara membagikan kuesioner sebagai alat pengumpulan data primer. Metode purposive sampling digunakan untuk memilih 161 anggota kelompok sadar wisata di 4 kabupaten di Madura. Perangkat lunak SPSS 26 dipilih untuk digunakan dalam menganalisis informasi yang telah dikumpulkan. Hasil yang diperoleh mengungkapkan bahwa terdapat hubungan positif langsung yang signifikan antara sistem integritas dan akuntabilitas serta sistem pengendalian internal dan akuntabilitas. Namun, tidak terdapat hubungan langsung antara kepemimpinan dan akuntabilitas serta komitmen organisasi dan akuntabilitas. Penelitian ini bermanfaat bagi pemerintah, pengelola pariwisata dan masyarakat sekaligus memperluas literature mengenai peran sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi untuk meningkatkan akuntabiltas dalam pengelolaan pariwisata. The study sought to examine the impact of integrity system, internal control system, leadership and organizational commitment on accountability in mangrove ecotourism governance. The study was descriptive and quantitative in design, with a questionnaire functioning as the primary data collection tool. A purposive sample method was used to select 161 members of a tourism awareness group that manages mangrove tourism in 4 districts in Madura. SPSS 26 software was used to analyze the information collected. The results revealed a direct significant positive relationship between integrity system and accountability as well as internal control system and accountability.  However, the direct link between leadership and organizational commitment and accountability was not supported. This study is beneficial to the government, tourism management and the community, as well as expanding to the literature on the importance of integrity systems, internal control systems, leadership, and organizational commitment in increasing accountability in tourism management.
Dewan Redaksi & Daftar Isi Dewan Redaksi Daftar Isi
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

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Abstract

Determinan Penghindaran Pajak: Perspektif Teori Risk-Shifting Hendi Hendi; David Cantona
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.15128

Abstract

Penelitian ini menginvestigasi pengaruh kesulitan keuangan, ukuran perusahaan, leverage, intensitas modal, market-to-book ratio, dan perbedaan temporer terhadap penghindaran pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian kausal komparatif diterapkan pada penelitian ini. Berdasarkan purposive sampling, sebanyak 444 perusahaan yang terpilih sebagai sampel penelitian. Analisis data dilakukan dengan metode uji regresi linear berganda untuk data panel. Hasil penelitian menunjukkan bahwa kesulitan keuangan dan ukuran perusahaan masing-masing berpengaruh signifikan positif terhadap penghindaran pajak. Kedua variabel tersebut sejalan dengan teori risk-shifting, perusahaan dengan kesulitan keuangan cenderung melakukan praktik penghindaran pajak yang berisiko untuk mempertahankan keberadaan perusahaannya. Perusahaan dengan jumlah aset yang kecil lebih memungkinkan untuk melakukan penghindaran pajak, karena rendahnya sirkulasi kas pada perusahaan yang membuat perusahaan tidak mampu membayar biaya pajak yang dibebankan. Leverage, intensitas modal, market-to-book ratio, dan perbedaan temporer tidak mempunyai pengaruh yang signifikan terhadap penghindaran pajak. Tingkat pinjaman yang telah diatur dan ketatnya pengawasan oleh bank membuat perusahaan semakin sulit untuk menghindari pajak. Perbaikan kinerja operasional melalui investasi aset tetap membuat perusahaan semakin untung dan pajak yang dikenakan semakin meningkat. Kemampuan manajemen perusahaan untuk menghindari pajak dilihat dari pengalaman dan strateginya, sehingga tidak berpengaruh pada nilai pasar perusahaan. Perbedaan signifikan antara laba komersial dan laba fiskal membuat perusahaan berisiko melakukan manajemen laba dibanding dengan menghindari pajak. This study investigates the effect of financial distress, firm size, leverage, capital intensity, market-to-book ratio, and temporary difference on tax avoidance in firms listed in Indonesian Stock Exchange. Comparative causal research was applied to this study. Based on purposive sampling, a total of 444 firms were selected as research samples. Data analysis was performed using the multiple linear regression test method for panel data. The research results indicate that financial distress and firm size each have a significant positive effect. These two variables are in line with the risk-shifting theory, where firms with financial distress tend to carry out risky tax avoidance to maintain the firm’s existence. Firms with small amounts of assets are more likely to do tax avoidance, because of the low cash circulation in the firm which makes the firm unable to pay the tax fees charged. Leverage, capital intensity, market-to-book ratio, and temporary difference do not significantly influence tax avoidance. Regulated borrowing rates and tight supervision by banks make it increasingly difficult for firms to avoid taxes. Improved operational firm performance through fixed assets investment makes the firm more profitable and the tax expense increases. The ability of the firm’s management to avoid taxes is seen from its experience and strategy, so it has no effect on the market value of the firm. The significant difference between current profit and taxable profit puts the company at risk of doing earnings management compared to avoiding taxes.
Factors that Influence Students’ Interest in Investing during The Covid-19 Pandemic Ali Mutasowifin
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.17388

Abstract

The increase in the number of investors until 2021 reached 201.5% compared to 2019. The increase was dominated by students and college students. The number of investors who increased drastically remains small, compared to the total population of Indonesian society. The subject of this study are undergraduate students at IPB University. This study aims to analyze the factors that influence the interest in investing during Covid-19 pandemic through undergraduate students at IPB University. The factors being studied were investment knowledge, investment motivation, and technological progress. The samples used in this study were 100 college students, for sampling each faculty using the Quota Sampling method. The analysis method used in this study were descriptive analysis and Structural Equation Modeling (SEM)-PLS. The result of analysis show that the investment knowledge factor did not affect significantly, while investment motivation and technological progress had a positive and significant effect on the investment interest of undergraduate students at GL University during the Covid-19 Pandemic. The results that investment knowledge does not have a significant effect on investment interest need to be considered so that it does not produce a negative impact. The research will be immensely useful to different stakeholders such as government, policymakers, financial advisors, and investors in making their strategic or operational decisions.
Indeks Penulis & Reviewers indeks penulis dan author
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

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Abstract

Pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi Terhadap Tax avoidance Fikri Pravita; Indah Wahyu Ferawati; Achmad Iqbal
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.15139

Abstract

ABSTRAKTax avoidance merupakan suatu tindakan penghindaran pajak secara legal. Praktik tax avoidance pada perusahaan bisa disebabkan oleh beberapa faktor seperti tax expert, intensitas persediaan, pertumbuhan penjualan, dan konservatisme akuntansi. Tujuan penelitian ini adalah untuk menganalisis pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi terhadap Tax avoidance. Objek dalam penelitian ini adalah Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan sub sektor farmasi yang terdaftar di Bursa Efek. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, diperoleh 40 data yang lolos kriteria dan dianalisis menggunakan analisis regresi berganda dan uji hipotesis. Hasil penelitian menunjukan bahwa Intensitas Persediaan berpengaruh positif terhadap Tax avoidance. Perusahaan dengan intensitas persediaan yang tinggi menyebabkan tambahan beban bagi perusahaan, sehingga laba akan menurun, dan pembayaran pajak juga akan menurun. Sedangkan Tax expert, Pertumbuhan Penjualan, dan Konservatisme Akuntansi tidak berpengaruh terhadap Tax avoidance. Tax avoidance is a legal tax action. The tax avoidance practice in the company can be caused by several factors, tax experts, inventory intensity, sales growth, and accounting conservatism. This study aims to analyze the effect of Tax expert, Inventory Intensity, Sales Growth, and Accounting Conservatism on Tax avoidance. The object of this research is the Pharmaceutical sub-sector which is listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of financial reports of the Pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The research sample was obtained using the purposive sampling method, where there are only 40 data that pass the criteria and analyzed using multiple regression analysis and hypothesis testing. The research results were that Inventory Intensity has a positive effect on Tax avoidance. Companies with high inventory intensity cause additional costs for companies so that the profit decreases and tax payments will also decrease. Tax expert

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