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All Journal TIJAB (The International Journal of Applied Business) Akuntansi : Jurnal Akuntansi Integratif
Nanda Soemarsono, Prinintha
Faculty Of Vocational Studies, Universitas Airlangga, Surabaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi Nanda Soemarsono, Prinintha; Alkausar, Bani
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.184

Abstract

The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi Prinintha Nanda Soemarsono; Bani Alkausar
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.184

Abstract

The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.
A Bibliometric Analysis on Blockchain Technology Literature in Academic Journals Riska Nur Rosyidiana; Prinintha Nanda Soemarsono; Dani Egi Raharjo
TIJAB (The International Journal of Applied Business) Vol. 3 No. 2 (2019): November 2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.034 KB) | DOI: 10.20473/tijab.V3.I2.2019.107-117

Abstract

A blockchain is a revolutionary system that connects computer networks in a decentralized and distributed manner. Blockchain allows the process of current transactions to be peer-to-peer (P2P) without relying on a single server. Once entered, information can never be erased. The blockchain contains a certain and verifiable record of every single transaction ever made. This study evaluated the development of research publications in the implementation process and future trend of Blockchain Technology. The aim of this study is to assist researchers in creating a theoretical framework and to provide a preliminary source of references in research mapping in this field. All research publications related to the implementation and future trend of Blockchain Technology in the Scopus database were analyzed using several bibliometric indicators. The authorship, number of citations, journal sources, publishers, institutions, and countries, year of publication, categories, and author keywords were examined.
Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective Bani Alkausar; Mienati Somya Lasmana; Prinintha Nanda Soemarsono
TIJAB (The International Journal of Applied Business) Vol. 4 No. 1 (2020): APRIL 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.102 KB) | DOI: 10.20473/tijab.V4.I1.2020.52-62

Abstract

This study examines the phenomenon of corporate tax aggressiveness in Indonesia. The meta-analysis technique is used to find conclusions about the trends of similar research that have been studied. The sample of this study is 22 published articles for quantitative and qualitative analysis. The results of the meta-analysis show that corporate governance (independent commissioners, audit committees, and audit quality) and company characteristics (leverage, firm size, and profitability) influence tax aggressiveness. Significant statistical test results have not been able to provide conclusions regarding the phenomenon of tax aggressiveness, because there is no researcher who clearly explains which agency theory is used to explain the phenomenon of research. Agency theory includes whole participant relations in business. It is necessary to have a clear agency theory identification so that there is no mistake in determining the solution to the problem under study. Error making theory as a basis for problem solving in research will lead to problem solving that is not appropriate. Researchers have a tendency not to convey research results that are inconsistent or insignificant with previous studies. This is why meta-analysis techniques are difficult to use.
A Bibliometric Analysis of Tax Evasion Issues in the Last Decade Bani Alkausar; Prinintha Nanda Soemarsono; Nitami Galih Pangesti
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.29451

Abstract

This examination to discover the pattern of research publications on tax evasion issues. This article aims to unveil and to map research trends in tax evasion issues. By using bibliometric approach, all research publications related to tax evasion issues in the online Scopus database were analyzed. The authorship, number of citations, journal sources, institutions, and countries, were examined. The result showed that the number publications in this area are still dominated by western countries (USA is the most influential country in research publication related to tax evasion issues). It is believed that research funding factors became one of the factors why the Western countries still dominate the number of publications nowadays. The results of this study also conclude that the issue of tax evasion are becoming more popular among academics within the area of the taxation. In addition, this study reveals that the development of research publications in this area is growing.
Co-Authors Bani Alkausar Bani Alkausar, Bani Dani Egi Raharjo Mienati Somya Lasmana Nitami Galih Pangesti Riska Nur Rosyidiana