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All Journal E-Jurnal Akuntansi Universitas Udayana Krisna: Kumpulan Riset Akuntansi KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Accounting Auditing and Business Jurnal Akuntansi dan Keuangan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Trilogi Accounting & Business Research
Anies Lastiati
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise Amelia Rizqia; Anies Lastiati
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.29642

Abstract

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also show that the audit committee's financial background weakens the relationship between audit quality and tax avoidance, but not an independent board of commissioners. The results are consistently found in both countries examined. The accounting firm that audits the company's financial statements gives an impact on the displayed actual company value, but not with audit committee's expertise which ineffective in carrying out its supervisory function without an understanding of the company's operational and business activities; thus the diversity of audit committee backgrounds is still needed. Furthermore, regulators should consider adopting a policy related to the estimated useful life of assets to minimise the gaps between accounting regulations and tax regulations
Risk Disclosure dan Kinerja Perusahaan dengan Corporate governance sebagai Variabel Moderasi Amalia Restika; Anies Lastiati
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p07

Abstract

This study aims to examine the effect of risk disclosure to firm performance. It further examines whether corporate governance (Board of commisioner, independent comminisioner, andgaudit committee) moderates the relationship between risk disclosure and firm performance. The sources of this study were manufacturing companies listed on Indonesia Stock Exchange in 2017 – 2018. The number of samples was 174 companies, with a purposive sampling method. The technique of analysis uses confimatory analysis factor (CFA), classic assumption tst, and multiple linear regression test. The results show that risk disclosure has a positive influence on the firm performance. Furthermore results shows that board of commissioner and independent commisioner strengthen the relationship between risk disclosure and firm performance. This role, however is not found in the corporation’s audit committee. The committee does not have any impact whatsoever to the relationship between risk disclosure and coporates’ performance. Keywords: Corporate Governance; Firm Performance; Risk Disclosure.
PENGARUH PENGETAHUAN, MOTIVASI BELAJAR DAN SOSIALISASI PASAR MODAL TERHADAP MINAT MAHASISWA AKUNTANSI BERINVESTASI DI PASAR MODAL Aganeka Pratama; Anies Lastiati
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 1 (2020): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i1.452

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menguji pengaruh pengetahuan pasar modal, motivasi belajar pasar modal, dan sosialisasi pasar modal terhadap minat mahasiswa akuntansi dalam berinvestasi di pasar modal. Penelitian ini menggunakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah mahasiswa akuntansi yang berada di Provinsi DKI Jakarta, baik dari universitas negeri maupun universitas swasta, dengan sampel penelitian sebanyak 184 mahasiswa akuntansi. Hasil penelitian menunjukkan bahwa pengetahuan pasar modal, motivasi belajar tentang pasar modal, dan sosialisasi pasar modal berpengaruh positif terhadap minat mahasiswa akuntansi dalam berinvestasi di pasar modal. Penelitian ini diharapkan dapat membantu pasar modal untuk meningkatkan minat mahasiswa akuntansi dalam berinvestasi di pasar modal.
PENGARUH KEPEMILIKAN DENGAN KONEKSI POLITIK TERHADAP PERILAKU PENGHINDARAN PAJAK Nur Awlia Az’ari; Anies Lastiati
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.17-25

Abstract

This study aims to examine whether company ownership, especially those represented by the board of commissioners and company shareholders who have political connections, has an effect on tax avoidance behavior. This study also examines whether the company's audit committee has a moderating impact on the influence between ownership structure and tax avoidance behavior. The results show that political connections have a positive effect on tax avoidance, meaning that the higher the political connection, the lower the CETR value, the higher the political connection in the company, the higher the tax avoidance. However, this study shows that the audit committee does not have a moderating impact on the relationship between these political connections and tax avoidance.
ADOPSI PENGGUNAAN E-COMMERCE TERHADAP KINERJA UMKM (Pada Usaha Mikro, Kecil, dan Menengah di DKI Jakarta) Ananda Putri Harfie; Anies Lastiati
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1700

Abstract

This study was conducted to examine whether each of the technological, innovation, and environmental factors that influence the tendency of MSMEs to adopt e-commerce and the impact of e-commerce adoption on MSME performance. Data was collected using a questionnaire with the selection of samples using the purposive sampling method, namely SMEs in DKI Jakarta. The analysis used is descriptive analysis, outer model analysis, inner model analysis, and hypothesis testing. The test results show that each of the technology, innovation, and environmental factors has a positive effect on e-commerce adoption and e-commerce adoption has a positive effect on the performance of MSMEs in DKI Jakarta. The distribution of the questionnaire uses a technology-based platform (Instagram and Email) and focuses on the age group of 20 to 25 years. This study did not conduct in-depth research on each application of the variables tested. With this research, MSMEs are more aware and concerned about the importance of e-commerce in their business because nowadays people prefer to shop online. 
PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP EFFECTIVE TAX RATE PADA BADAN USAHA MILIK NEGARA (BUMN) Rani Faradilla; Anies Lastiati
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.034 KB) | DOI: 10.31326/tabr.v1i1.1278

Abstract

This study has a purpose, namely to determine the effect of independent commissioners and audit committees on the effective tax rate (ETR). The results of this study indicate that the independent commissioner has no effect on the effective tax rate (ETR), which means that the existing independent commissioner only meets the provisions of existing regulations and does not have an impact on tax policy. weak tax payments and audit committees have a negative effect on the effective tax rate (ETR), which means that the more audit committees with accounting and/or finance backgrounds, the lower the ETR, the greater the number of audit committees with accounting and/or tax backgrounds, the higher as well as tax avoidance. This study uses a sample of companies in BUMN for the period 2017 – 2019 with a purposive sampling method.
PENGARUH PANDEMI GLOBAL COVID-19 TERHADAP HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN PERUSAHAAN DENGAN POTENSI TERJADINYA FINANCIAL DISTRESS Destika Maulia; Anies Lastiati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.67

Abstract

This research is to examine the effect of institutional ownership, foreign ownership and government ownership on financial distress. This study also examines whether the global covid-19 pandemic can change the effect of the relationship between institutional ownership, foreign ownership and government ownership on financial distress. This study uses a sample of infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The results show that institutional ownership, foreign ownership has a significant effect on financial distress which is proxied by the Altman Z-Score, while government ownership has no effect on financial distress. Meanwhile, the test results show that the effect of institutional ownership on the potential for financial distress weakened during the Covid pandemic. Meanwhile, the role of foreign owners is not different whether during a pandemic or not
IMPLEMENTANSI BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA UMKM PUTIH TELUR JOGJA (SINAR SENTOSA) Salsabila Almas; Della Puspita; Anies Lastiati
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4295

Abstract

This study aims to evaluate the effectiveness of the company's strategy with the Balanced Scorecard as a performance measurement tool. The research method used is descriptive qualitative based on primary data through interviews and observations of MSME actors and literature that supports the research. The results of the research based on interviews show that UMKM Putih Telur Jogja (Sinar Sentosa) in implementing the Balance Scorecard which consists of a Financial Perspective, Customer Perspective, Internal Process Perspective, and Learning and Growth Perspective has been carried out well. However, there are several perspectives that need to be improved by looking at the opportunities that exist, namely the Customer Perspective and Learning and Growth Perspective.
PENINGKATAN LITERASI FINANSIAL DAN BISNIS UNTUK MENINGKATKAN KINERJA UMKM DESA WISATA BALI Anies Lastiati; Rizka Ramayanti
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 2 (2023): Jurnal Panrita Abdi - April 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i2.20977

Abstract

Despite absorbing most of the available workforce in Indonesia, the Micro, Small, and Medium Industries (MSMEs) sector still needs to perform optimally. The MSME sector contributes only around 61% of national income. The government has been promoting some MSME development programs, which are carried out in clusters and working groups. In line with the government initiatives, the purpose of this community service is to improve the financial literacy of MSME owners, specifically by providing knowledge for them to be able to prepare business documents. The audience of this Business Planning Workshop was 32 MSMEs owners who are members of the MSME development cluster of the Bali Provincial Tourism Village Communication Forum. The result, which is the conclusion of this community service, is that all MSME participants can prepare the Business Plan documents needed to be submitted by MSMEs for their fund to seek purposes. In general, the participants' assessment of this service program is helpful for their business, exciting, and straightforward.  ---  Industri Mikro Kecil dan Menengah (UMKM) di Indonesia, meski menyerap sebagian besar tenaga kerja yang tersedia, namun masih belum dapat berkinerja dengan optimal. Terbukti sektor UMKM ini baru mampu menyumbang sekitar 61% pendapatan nasional. Salah satu cara yang dilakukan oleh pemerintah adalah dengan melakukan pembinaan UMKM dalam kluster-kluster dan kelompok-kelompok kerja. Tujuan pengabdian ini adalah meningkatkan kemampuan literasi finansial para pelaku UMKM, secara khusus dengan memberikan pengetahuan dalam penyusunan perencanaan bisnis lewat workshop. Audiens Workshop Perencanaan Bisnis ini adalah 32 UMKM yang tergabung dalam kluster pembinaan UMKM Forum Komunikasi Desa Wisata Provinsi Bali. Hasilnya yang merupakan simpulan pengabdian ini adalah pelaku UMKM mampu menyusunan dokumen Business Plan yang dibutuhkan untuk diajukan oleh UMKM saat mencari sumber permodalan. Secara umum penilaian peserta terhadap program pengabdian ini adalah bermanfaat untuk usahanya, menarik dan jelas.
Co-Authors Aganeka Pratama Amalia Restika Amelia Rizqia Ananda Putri Harfie Della Puspita Destika Maulia Nur Awlia Az’ari Ramayanti, Rizka Rani Faradilla Salsabila Almas