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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi

AAN MARLINAH

Trisakti School of Management

Author-ID : 2386351

Aerospace Engineering Arts Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF LIQUIDITY, CAPITAL STRUCTURE, PROFITABILITY AND CASH FLOWS ON THE COMPANY’S FINANCIAL DISTRESS MUHAMMAD REZA FAHLEVI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Financial distress is a complicated phase and multidimensional problem facing by the company. Since it leads the company on the possibility of bankruptcy, this situation needs immediately to be recovered. This study aims to determine the factors that influence the company's financial distress. There are ten variables in this study which are classified into four categories: liquidity, capital structure, profitability and cash flows. This study used financial statement data of manufacturing company which is listed in Indonesia Stock Exchange during the threeyear study period from 2011 to 2013. There are some criteria in choosing the representative sample so that the sum of the companies are 90 companies or equal to 270 financial statements data. The empirical findings show that there are only three variables that influence the company’s financial distress. The significant variables are current ratio (liquidity), return on assets (profitability) and cash flow ratio (cash flow).

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, SALES GROWTH, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK KEVIN HONGGO; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to examine the influence of firm size, firm age, council independent commissioner, audit committee, sales growth, and leverage on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange (IDX). The population of this research is all manufactured companies listed inIndonesia Stock Exchange from 2014 to 2016. Samples are obtained through purposive sampling method, in which only 60 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 180 data available are taken as the samples. The research resources are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. From this research the test results indicates that firm size, and sales growth have influence to tax avoidance. However firm age, council independent commissioner, audit committee, and leverage have no influence to tax avoidance.

RETURN SAHAM: MANAJEMEN LABA DAN FAKTOR LAINNYA MICHELLE METASARI; AAN MARLINAH
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.923 KB)

The objective of this research is to test and investigate factor-factor that affect to stock return towards cumulative abnormal return on the listed manufacturing companies in Indonesia Stock Exchange. The population of this research is manufacturing company that listed in the Indonesia Stock Exchange from 2012 until 2015. The samping technique used in this research is purposive sampling. The sample consists of 92 manufacturing companies. This research uses multiple linear regression as the statistical analysis method. The data type is secondary data consists of audited financial statements collected from IDX website.The result of this research show that earning management, audit quality, profitability, leverage, firm size, net profit margin, current ratio, debt to equity ratio, price to book value ratio, and price to earning ratio no influence to stock return which audit quality as a moderating variable between earnings management and stock return show the same result, there is no moderating influence between earning management and stock return relationship.

PENGARUH TAX AMNESTY DAN FAKTOR LAINNYA TERHADAP KEPATUHAN WAJIB PAJAK MAYANG PRATIWI; AAN MARLINAH
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.639 KB)

This study aims to obtain empirical evidence of variables that affect taxpayer compliance in Tangerang City. By using independent variables, namely tax sanction, tax amnesty, tax awareness, tax payer attitudes, knowledge and understanding of taxes, and tax service. The objects in this study are individual taxpayers who have NPWP in Tangerang City, have participated in tax amnesty, and have received tax services by tax officials. The sample in this study was 61 respondents who were used in the study based on criteria and sampling with the convenience sampling method. The method of data analysis was carried out with reliability test, validity test, classical assumption test, f and t test , and analysis of the coefficient of determinationThe results of this study indicate that tax amnesty has an influence on taxpayer compliance and other independent variables such as tax saction, tax awareness, knowledge and understanding of taxes, tax services, and taxpayer attitudes have no effect on taxpayer compliance.

FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PAJAK BUMI DAN BANGUNAN DI WILAYAH DKI JAKARTA Fransisca Zagita; Aan Marlinah
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.174 KB)

This study aims to determine whether the socialization of taxpayers, service quality, awareness of taxpayers, knowledge of taxpayers, tax sanctions, and income levels on taxpayer compliance with land and building taxes in the DKI Jakarta area. This study uses taxpayers in the DKI Jakarta area as the object of research. There are 102 respondents who meet the criteria taken by distributing questionnaires in the DKI Jakarta area. The results of this study indicate that the socialization of taxpayers and taxpayer knowledge has a positive influence on taxpayer compliance. For service quality, taxpayer awareness, tax sanctions, and income level have no effect on taxpayer awareness.

Pengaruh Good Corporate Government, Corporate Social Responsibility, dan Karakteristik Perusahaan terhadap Penghindaran Pajak Elvira Kahnia Lestari; Aan Marlinah
Media Bisnis Vol 14 No 1 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i1.1680

The objective of this research is to tempt the impact of the firm size, leverage, capital intensity, independent commissioner, the audit committe, corporate social responsibility, profitability and institutional ownership to tax avoidance. Population of this research are all of manufacture companies listed in Indonesia Stock Exchange from 2017-2019. Samples are obtained through purposive sampling method, which only 75 manufacture companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance.The result of this research indicates that firm size, capital intensity and corporate cocial responsibility have an effect on tax avoidance, while leverage, independent commissioner, audit committe, institutional ownership, and profitability have no effect on tax avoidance.

Faktor-Faktor yang memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Jakarta Barat Dhea Cellynia; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to determine the effect of awareness of taxpayer, tax sanctions, service quality, tax knowledge, and compliance costs towards taxpayer compliance. The methodology used in this research is primary quantitative with sampling technique using the convenience sampling method. The number of samples used in this study were 102 respondents with sample research criteria, namely taxpayers who were registered in the West Jakarta area, made their own payments, had made payments to the SAMSAT Office in the West Jakarta area, and had received tax services by tax officials. The results of data analysis show that tax sanctions and tax knowledge has a positive effect on taxpayer compliance and awareness of taxpayer, service quality, tax socialization, and compliance costs have no effect on taxpayer compliance.

Faktor-Faktor yang memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Wilayah DKI Jakarta Joseline Natasha; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the factors that influence individual taxpayer compliance. The factors referred to in this study are the taxpayers understanding, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligations, perceived behavioral control, and e-filing. The form of research that will be used in this study is causality. The data collection technique used in this research is a questionnaire. The object of this research is an individual taxpayer at the DKI Jakarta Regional Tax Office. The sampling method used is convenience sampling with 65 samples. The results of this study conclude that the taxpayers understanding affects the compliance of individual taxpayers at the DKI Jakarta Regional Tax Office. This means that the higher taxpayer understands of the tax laws and regulations in Indonesia, the higher the compliance of individual taxpayers. Meanwhile, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligation, perceived behavioral control, and e-filing has no effect on individual taxpayer compliance in the DKI Jakarta Regional Tax Office.

ANALISIS TEORI FRAUD TRIANGLE DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Felicia Renata; Aan Marlinah
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1862

The purpose of this research is to examine the influence of financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, quality of external auditor, auditor change, and audit opinion on financial statement fraud. The sample used in this research is the manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period 2019 to 2021. The sample was selected using purposive sampling method and the results obtained were 75 companies or 225 data. The data of this research was tested using logistic regression analysis. The result of the analysis shows that financial stability, personal financial needs, nature of industry, and quality of external auditor have an influence on financial statement fraud, while external pressure, financial targets, ineffective monitoring, auditor change, and audit opinion have no influence on financial statement fraud.

Pengaruh Perencanaan Pajak Dan Karakteristik Keuangan Lainnya Terhadap Nilai Perusahaan Putri Lisa; Aan Marlinah
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to analyse the effect of tax planning and other financial characteristics on firm value at non-financial sectors in Indonesia Stock Exchange. The object of this research are non-financial company in Indonesia Stock Exchange during 2017-2019. The sample of this research are 122 non-financial companies with total 366 data were used in this research based on the criteria and took a sample by purposive sampling method. The result shows that return on asset and debt to asset has significant effect to Firm Value and other independen variable such as tax planning, current ratio, firm size, dividen payout ratio, audit quality and growth do not have effect on firm value

Co-Authors ARWINA KARMUDIANDRI ASTRID RUDYANTO Dhea Cellynia Elvira Kahnia Lestari Felicia Renata Fransisca Zagita Hanny Hanny Joseline Natasha KEVIN HONGGO MAYANG PRATIWI MICHELLE METASARI MUHAMMAD REZA FAHLEVI Putri Lisa Rojwaa Taqiyah Zahro Sandra Dwina Wulandary SUPRIATNA, DICKY Tania Larissa Ramadhanti

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