Article Per Year (5 Year)
p-Index From 2019 - 2024
1.745
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Inovasi: Jurnal Ilmiah Ilmu Manajemen JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Rosita Wulandari
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

 1 
EMPIRICAL TEST IN THE TAXATION ACCOUNTING CONSERVATISM Safitri Rica; Rosita Wulandari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 1 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2510.697 KB) | DOI: 10.32493/JABI.v2i1.y2019.p59-76

Abstract

Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai pengaruh insentif pajak dan faktor non pajak dengan menggunakan proksi leverage, earning preasure, size terhadap konservatisme akuntansi.. Sampel yang digunakan dalam penelitian ini adalah 70 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Metoda pemilihan sampel yang digunakan yaitu Purpsive sampling.Penggujian penelitian ini menggunakan analisis regresi berganda yang sebeumnya harus lolos uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa insentif pajak, leverage, dan size berpengaruh terhadap konservatisme akuntansi. Sedangkan earning pressure tidak berpengaruh terhadap konservatisme akuntansi.
Transfer Pricing: Pajak, Mekanisme Bonus, Kontrak Hutang, Nilai Tukar dan Multinasionalitas Rosita Wulandari; Dwi Nur Anisa; Wiwit Irawati; Ali Mubarok
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p%p

Abstract

Obtaining empirical evidence regarding the effect of taxes, bonus mechanisms, debt contracts, exchange rates and multinationals on transfer pricing decisions is the aim of this study on manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Quantitative type in this study. The sample used was 40 data based on purposive sampling method. The method of analysis in this study is Panel Data Regression. The results of this study prove that debt contracts have an effect on transfer pricing decisions, while taxes, bonus mechanisms, exchange rates, and multinationality have no effect on transfer pricing decisions.
Empirical Test of Composite Stock Price Index: Regional Stock Index Rosita Wulandari; Adhitya Putri Pratiwi; Nopagia Nopagia; Suripto Suripto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p21-36

Abstract

The Composite Stock Price Index (JCI) is an indicator of price movements of all shares on the Indonesia Stock Exchange where one of the factors that can influence the movement of the JCI in Indonesia is the Global Stock Index. This study aims to determine the effect of the Global Stock Index on the Composite Stock Price Index (CSPI) on the Indonesia Stock Exchange, and to analyze the Global Stock Index which has a dominant influence on the JCI. The object of this research was conducted on 5 global stock indices that are located close to and which have a major influence on the world economy on the JCI on the Indonesia Stock Exchange, which consist of the American index with the Dow Jones (DJIA), the Japanese index with the Nikkei 225 (N225), Singapore with the index Strait Times Index (STI), Malaysia with the Kuala Lumpur Composite Index (KLCI) and Hong Kong. with the Hang Seng Index (HSI). The data used is secondary data in the form of monthly. The analytical method used in this study is Ordinary Least Square (OLS) with Eviews version 9 program analysis. The results of the study show that DJIA, Nikkei225, STI, and HIS partially have no effect on the Indonesian Stock Exchange Composite Stock Price Index, while KLCI has an effect on the Indonesia Stock Exchange Composite Stock Price Index.
Co-Authors Adhitya Putri Pratiwi Ali Mubarok Boedi Hasmanto Dian Ariyani Dwi Nur Anisa Harry Barli Iin Rosini Nofryanti Nofryanti Nopagia Nopagia Safitri Rica Slamet Afandi Suripto Suripto Vera Marliyana Wiwit Irawati Wiwit Irawati Yesi Intan Kholilah Zul Akbar