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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Profita : Komunikasi Ilmiah dan Perpajakan Banque Syar'i : Jurnal llmiah Perbankan Syariah Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Dynamic Management Journal MOVE: Journal of Community Service and Engagement Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Prosiding Simposium Nasional Multidisiplin (SinaMu) Digital Business Journal (DIGIBIS) Prosiding Seminar Nasional Unimus
Fitriana, Amalia Indah
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Tangerang.
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Analisis faktor agresivitas pajak: effective tax rate Rohmansyah, Budi; Fitriana, Amalia Indah
JURNAL MANAJEMEN Vol 12, No 2 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v12i2.7947

Abstract

Perusahaan LQ45 merupakan perusahaan – perusahaan yang memiliki tingkat likuiditas dan kapitalisasi pasar yang tinggi. Karena ukurannya yang cukup besar, sehingga bagi perusahaan pajak dianggap sebagai biaya, sehingga perlu dilakukan usaha-usaha atau strategi-strategi tertentu untuk menguranginya. Ada banyak motivasi yang mendorong perusahaan untuk melakukan agresivitas pajak. Tujuan penelitian ini adalah untuk menganalisis analisis faktor agresifitas pajak yang terdaftar di LQ45, faktor dalam penelitian ini yaitu profitabilitas, Likuiditas, leverage, firm size, komite audit dan komisaris independen yang bertujuan akhir merekomendasikan kebijakan bagi perusahaan untuk memperbaiki manajemen perusahaan LQ45 mengenai tindakan agresivitas pajak agar terhindar dari tindakan tersebut dan tidak terkena sanksi perpajakan. Jenis penelitian ini menggunakan jenis penelitian eksplanatori dengan pendekatan kuantitatif. Analisis data dalam penelitian menggunakan analisis regresi linier berganda pada laporan keuangan 120 perusahaan manufaktur dari tahun 2016 sampai 2018. Hasil penelitian ini likuiditas, leverage, firm size dan komisaris independen berpengaruh terhadap agresivitas pajak ditunjukan dengan nilai signifikan di bawan 0,05 sedangkan profitabilitas dan komite audit tidak berpengaruh dengan ditunjukan nilai signifikan diatas 0,05.
Analisis liquidity, firm size dan good corporate governance terhadap financial performance Febrianto, Hendra Galuh; Fitriana, Amalia Indah; Rohmansyah, Budi
FORUM EKONOMI Vol 23, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i4.10354

Abstract

Dewasa ini, pengukuran kinerja perusahaan menjadi hal yang sangat penting bagi manajemen untuk melakukan evaluasi terhadap performa perusahaan dan perencanaan tujuan di masa mendatang. Berbagai informasi dihimpun agar pekerjaan yang dilakukan dapat dikendalikan dan dipertanggungjawabkan. Hal ini dilakukan untuk mencapai efisiensi dan efektivitas pada seluruh proses bisnis perusahaan. Tujuan Penelitian untuk mengetahui apakah liquidity berpengaruh terhadap financial performance, untuk mengetahui pengaruh firm size terhadap financial performance dan untuk mengetahui pengaruh good corporate governance terhadap financial performance. Metode penelitian yang digunakan yaitu penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan periode waktu 2018-2020 dan teknik pengambilan sampel menggunakan purposive sampling. Populasi pada penelitian ini yaitu perusahaan manufaktur sub sektor industri dasar dan kimia dengan jumlah sampel sebanyak 23 sampel. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 23. Hasil penelitian dengan menggunakan SPSS didapatkan hasil liquidity dan Institutional Ownership tidak berpengaruh terhadap financial performance, sedangkan firm size berpengaruh terhadap financial performance.
PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN Amalia Indah Fitriana; Hendra Galuh Febrianto
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 1 (2019): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i1.35

Abstract

One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Amalia Indah Fitriana
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.696 KB) | DOI: 10.31000/bvaj.v1i2.472

Abstract

This study aims to analyze the influence of information asymmetry and firm size on earnings management.In this study the object of research is the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) or can also called Indonesia Stock Exchange (IDX). Form data in this research is quantitative data. The data used in this research is the company's financial report along with independent auditor's report on the consumer goods industry in IDX period 2011-2015. The sample is determined by purposive sampling. Data analysis methods used consist of descriptive statistical analysis, classical assumption test analysis, multiple linear regression analysis, coefficient of determination and correlation coefficient, and hypothesis test.Based on the results of research show the value of correlation coefficient (R) of 0.230. From the calculation results can be concluded the relationship between variables Asymmetry Information (X1), and Company Size (X2) to variable Management Profit (Y) is weak and positive. While the value of coefficient of determination (R2) seen from Adjusted R Square shows the value of 0.039 or 3.9%. Hypothesis test results show the sign value of 0,048 that information asymmetry significant effect on earnings management. The firm size variable shows a sign value of 0.98 that firm size has no significant effect on earnings management. While testing simultaneously shows sign value of 0.028 that information asymmetry and firm size together have significant effect to earnings management. Keywords: information asymmetry, firm size, earnings management 
MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris pada Bank Prekreditan Rakyat di Tangerang) Amalia Indah Fitriana; Hendra Galuh Febrianto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.803 KB) | DOI: 10.22441/profita.2018.v11.02.007

Abstract

The objective of this research is to analyze BPR liquidity risk management in Tangerang through asset management, leverage and capital adequacy with the final goal of recommending policy to improve BPR liquidity risk management. This type of research uses explanatory research type with quantitative approach. Analysis of data in research using multiple linear regression analysis in panel of financial report data 49 BPR in Tangerang from 2012 until 2016. There are two groups of variables used in this research. The dependent variable in this research is liquidity risk measured by current ratio. The independent variable in this research is asset management measured by total asset turnover, leverage measured with debt to equity ratio and capital adequacy measured by capital adequacy ratio. The results of this study indicate that three hypotheses partially have no effect. But the simultaneous test shows the three variables together have a negative and significant effect.
Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Dalam Perspektif Islam (Studi Empiris Bank Umum Syariah di Indonesia) Hendra Galuh Febrianto; Amalia Indah Fitriana
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.007

Abstract

As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Perusahaan Amalia Indah Fitriana; Hendra Galuh Febrianto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.006

Abstract

Financial reports are a manifestation of the company's management achievements so that the preparation of financial reports must be presented properly and on time. However, in the preparation process, it is sometimes constrained by various internal and external factors, resulting in misstatements in the reporting. This study aims to test empirically the significant influence of the factors that affect the quality of financial statements, especially in manufacturing companies listed on the Indonesia Stock Exchange ( IDX) in 2015-2017. In this study, the data used is secondary data, namely the financial statements of 120 companies listed on the IDX in 2015-2017. The research method with a causal approach is to avoid the relationship between variables and quantitative data. To prove the hypothesis, multiple regression testing was carried out beginning with the classical assumption test. The regression model passed the classical assumption test. The results show that manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 show that company size, ownership structure, and market concentration have a significant effect on the quality of financial statements.
DETERMINAN EARNING RESPONSE COEFFICIENT (ERC) DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI EKSOGEN Januar Eky Pambudi; Hendra Galuh Febrianto; Amalia Indah Fitriana
Dynamic Management Journal Vol 6, No 1 (2022): Dynamic Management Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i1.6525

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, kepemilikan asing, dan leverage terhadap Earning Response Coefficient (ERC) pada perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Populasi penelitian ini adalah perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 10 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan software eviews 9.0. Hasil penelitian menunjukkan bahwa secara parsial leverage tidak memiliki pengaruh terhadap Earning Response Coefficient (ERC). Namun variabel ukuran perusahaan memiliki pengaruh positif terhadap Earning Response Coefficient (ERC).Kata Kunci: Earning Response Coefficient (ERC), Ukuran Perusahaan dan Leverage.
Seminar on the Role of Financial Management and Stress Management for Families during the Covid-19 Pandemic in Sindangsari Tangerang Village Dhea Zatira; Amalia Indah Fitriana; Lisdewi Mulyati; Hendra Galuh Febrianto; Tekni Megaster
MOVE: Journal of Community Service and Engagement Vol. 1 No. 1 (2021): September 2021
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.362 KB) | DOI: 10.54408/move.v1i1.6

Abstract

The purpose of this activity is toexplain the impacts and remedies that occur due to the covid-19 pandemic, explain how to manage family finances,explain how to find sources of funds by utilizing the creativity we have,explain how to manage stress so th at it is not sustainable during a pandemic. covid-19, describes techniques that families can do to minimize stress. Conducted online via Zoom Meeting. The results of this activity There are still housewives who do not understand the importance of financial management and how to make a good financial budget, especially during a pandemic like today.
MENILAI TINGKAT KESEHATAN BANK DENGAN ANALISIS METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL PADA BANK SYARIAH DI INDONESIA Hendra Galuh Febrianto; Amalia Indah Fitriana
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 6 No 1 (2020): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.052 KB) | DOI: 10.36908/isbank.v6i1.135

Abstract

ABSTRACT In the banking world of soundness, banks are very important for the formation of trust. Trust and loyalty to banks is a very helpful factor and makes it easier for bank management to develop good business strategies. Bank Soundness Levels are results issued by banks which are carried out on bank risk and performance (Bank Indonesia Regulation Number: 13/1 / PBI / 2011). If more than conventional banking with Islamic banking, conventional banking finance is better than Islamic banking. This is blessed with poor sharia banking (corporate governance) management. In order to be able to carry out its functions properly, banks must have sufficient capital, ensure the quality of their assets properly, be well managed and managed based on the principle of prudence, generate sufficient profits to maintain an increase, and support liquidity so that it can be adjusted to their needs. Therefore banks are required to be able to achieve and maintain a good and optimal level of performance, because the level of bank performance can increase the level of trust and loyalty needed by the wider community to use the products, services and financial activities of the bank. The purpose of this study is for advanced financial research with analysis of Risk Profiles (Risk Profiles), Good Corporate Governance (GCG), Profitability (Income), and Capital (Capital) which is hereinafter abbreviated as RGEC with the final aim of research for the needs of Sharia banking management in accordance with the latest Bank Indonesia and OJK regulations. This type of research uses descriptive research proposed in the RGEC analysis (Risk Profile, Good Corporate Governance, Income, and Capital) at Islamic Banks in Indonesia. from 2013 to 2017. Keywords: Risk Profile, Good Corporate Governance, Income, Capital, Bank Soundness ABSTRAK Dalam dunia perbankan tingkat kesehatan bank sangat penting bagi pembentukan kepercayaan. Kepercayaan dan loyalitas nasabah terhadap bank merupakan faktor yang sangat membantu dan mempermudah pihak manajemen bank untuk menyusun strategi bisnis yang baik. Tingkat Kesehatan Bank adalah hasil penilaian kondisi bank yang dilakukan terhadap risiko dan kinerja bank (Peraturan Bank Indonesia Nomor: 13/1/PBI/2011). Jika dibanding antara perbankan konvensional dengan perbankan syariah, kinerja keuangan perbankan konvensional lebih baik daripada perbankan syariah. Hal ini dikarena tatakelola (good corporate governance) perbankan syariah yang masih buruk. Agar dapat menjalankan fungsinya dengan baik, bank harus mempunyai modal yang cukup, menjaga kualitas asetnya dengan baik, dikelola dengan baik dan dioperasikan berdasarkan prinsip kehati-hatian, menghasilkan keuntungan yang cukup untuk mempertahankan kelangsungan usahanya, serta memelihara likuiditasnya sehingga dapat memenuhi kewajibannya. Oleh karena itu bank dituntut untuk bisa mencapai dan mempertahankan tingkat kinerja yang baik dan optimal, karena tingkat kinerja bank yang baik dapat meningkatkan kepercayaan dan loyalitas nasabah maupun masyarakat luas untuk menggunakan produk, jasa dan aktivitas keuangan dari bank tersebut. Tujuan penelitian ini adalah untuk menilai tingkat kesehatan keuangan dengan analisis Profil Risiko (Risk Profile), Good Corporate Governance (GCG), Rentabilitas (Earnings), dan Permodalan (Capital) yang selanjutnya disingkat RGEC dengan tujuan akhir merekomendasikan kebijakan untuk memperbaiki manajemen perbankan Syariah yang sesuai peraturan Bank Indonesia dan OJK yang terbaru. Jenis penelitian ini menggunakan penelitian deskriptif yang berfokus pada analisis RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) pada Bank Syariah di Indonesia. dari tahun 2013 sampai 2017. Kata kunci: Risk Profile, Good Corporate Governance, Earnings, Capital, Tingkat Kesehatan Bank
Co-Authors Agung Budi Andi Kusuma Negara Andi Kusuma Negara Budi Rohmansyah Budi Rohmansyah Dede Sunaryo Dhea Zatira Eko Narto Utomo Febrianto, Hendra Galuh Hendi Eka Sumarga Lisdewi Mulyati Mega Diana Mikrad Mikrad Pambudi, Januar Eky Rohmansyah, Budi Tekni Megaster Utomo, Eko Narto