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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Sains Sosio Humaniora Jurnal Riset Akuntansi Politala Jurnal Scientia Jurnal Pengabdian kepada Masyarakat Nusantara
Fitri Nurjanah
Fakultas Ekonomi Dan Bisnis Universitas Islam Lamongan, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit Fitri Nurjanah; Akhmad Imam Amrozi
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p11

Abstract

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.
Efektivitas Komite Audit Memitigasi Pengaruh Transaksi Pihak Berelasi Terhadap Biaya Audit Rodiyati Rosdiyati; Fitri Nurjanah; Indah Kurniawati
Jurnal Sains Sosio Humaniora Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i2.16486

Abstract

Tujuan penelitian ini untuk membuktikan pengaruh transaksi pihak berelasi terhadap biaya audit dengan moderasi efektivitas komite audit. Metode analisis data yang digunakan adalah statistik deskriptif dan uji hipotesis menggunakan metode Moderated Regression Analysis (MRA) dan dengan menggunakan aplikasi Stata 14. Populasi dalam penelitian ini adalah seluruh perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019. Penelitian ini menggunakan jumlah sampel sebanyak 125 perusahaan.Hasil penelitian menunjukan transaksi pihak berelasi berpengaruh terhadap biaya audit dan efektivitas komite audit tidak memoderasi pengaruh transaksi pihak berelasi terhadap biaya audit.
THE INFLUENCE OF MANAGERIAL OWNERSHIP AND CHARACTERISTICS OF THE BOARD OF COMMISSIONERS ON COMPANY PERFORMANCE Fitri Nurjanah
Jurnal Scientia Vol. 11 No. 01 (2022): Education, Sosial science and Planning technique, August
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.54 KB) | DOI: 10.35337/scientia.Vol11.pp236-242

Abstract

The purpose of this study was to analyze the effect of managerial ownership and the characteristics of the board of commissioners on company performance. This study uses 212 samples of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The analysis used in this study is a Multiple Regression analysis model which is processed with SPSS 20 software. This study uses a total sample of 292 companies. The results of this study state that the existence of an independent board of commissioners in the company has a significant positive effect on firm value. The second hypothesis states that managerial ownership has a significant positive effect on company performance.
Pelatihan Perhitungan Dan Pelaporan PPH 21 Di MAN 1 Lamongan Indah Kuniyawati; Rosdiyati Rosdiyati; Fitri Nurjanah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.256 KB)

Abstract

Salah satu alasan masyarakat malas membayar pajak adalah karena pengisian Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) dianggap rumit dan susah. Masalah ini menjadi salah satu indikasi masih banyak masyarakat atau badan usaha yang tidak melakukan kewajiban membayar pajak. Hal ini menjadikan penghasilan Negara dari sektor pajak masih rendah. Hal ini jika dibiarkan akan menjadi masalah yang semakin besar dari waktu ke waktu jika tidak segera ditangani. Fenomena ini tidak hanya terjadi di Kota-Kota besar di Indonesia. Kota kecil di Indonesia juga mengalami hal ini, begitu juga dengan Kota Lamongan. Bahkan tidak jarang ditemukan wajib pajak yang sudah mau membayar pajak ternyata masih saja mengalami kesulitan meskipun sudah beberapa kali melakukan pembayaran pajak. Hal inilah yang mendasari dan melatarbelakangi permasalahan yang diangkat dalam proposal pengadian kepada masyarakat ini. Tujuan pengabdian ini adalah membantu meningkatkan ketrampilan para guru dan tenaga pengajar di Madrasah Aliyah Negeri 1 Lamongan dalam membuat laporan pajak dan melakukan pembayaran pajak untuk wajib pajak pribadi. Harapan pengusul dengan adanya pengabdian ini para guru dan tenaga pengajar di Madrasah Aliyah Negeri 1 Lamongan dapat memahami kewajiban perpajakan yang berlaku di Indonesia, memberikan pengetahuan teknis mengenai perhitungan dan pelaporan pajak, memberikan update ketentuan baru dalam dunia perpajakan.
PERAN KEPEMILIKAN INSTITUSIONAL: PENGARUH RELATED PARTY TRANSACTION TERHADAP NILAI PERUSAHAAN Fitri Nurjanah; Rosdiyati Rosdiyati; Indah Kurniyawati; Rizqi Rahman Putra Nurdiansyah
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.169

Abstract

The aim of this study is to prove the effect of related party transactions on firm value with the moderation of institutional ownership. The data analysis method used are descriptive statistics and hypothesis testing using the Moderated Regression on Analysis (MRA) methods and the Stata 14 application. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange during 2017-2020. This study used a total sample of 363 companies. The results show that related-party transactions harm firm value that can raise concerns of minority shareholders that related-party transactions have the potential for tunelling that will harm them as minority shareholders. That causes capital market investors to react negatively to the company, thereby reducing the value of the company. Institutional ownership moderates the effect of related party transactions on firm value.  
Co-Authors Akhmad Imam Amrozi Indah Kuniyawati Indah Kurniawati Kurniyawati, Indah Rizqi Rahman Putra Nurdiansyah Rosdiyati