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All Journal AKUNTABILITAS Jurnal Akuntansi dan Pajak The Accounting Journal of Binaniaga Jurnal Akuntansi dan Keuangan
Dewi Ari Ani
Universitas Ngudi Waluyo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Sustainability Reporting: The Moderating Role of Audit Committee on Financial Performance Dewi Ari Ani; Diannita Kusumaningrum; Arda Raditya Tantra
Akuntabilitas Vol 13, No 2 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i2.17467

Abstract

Sustainability reporting is a tool for companies to communicate the efforts and results they make in managing themselves based on their environment, social and economy. This study examines financial factors affecting the level of sustainability reporting disclosure moderated by audit committee activity. The samples used were go-public companies listed in SRI-KEHATI index in 2019, and the ones participated in the Sustainability Award organized by NCSR in 2019 and published the 2018 sustainability reporting. The results confirm that firm size does not affect the level of sustainability reporting disclosure, while both liquidity and profitability variable affect. The frequency of audit committee meetings fails to moderate the relationship between firm size and the level of sustainability reporting disclosure, but is able to moderate both of the relationships between liquidity and profitability with the level of sustainability reporting disclosure. This result is expected to provide benefits for academics in developing researches on sustainability reporting
The effect of roa, roe and roi on company value Arda Raditya Tantra; Dewi Ari Ani; Fitri D Jayanti
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.477

Abstract

The purpose of th.is study was to study financial performance using the ratio of Return On Asset (ROA), Return On Equity (ROE), and Return On Investment (ROI) with the value of a company's Price Book Value (PBV) in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The met.hod used in this study is a quantitative descriptive method. The data used in this study is secondary data obtained from the company's financial performance statements. The technique used in this study is the purposive sampling technique. While the data analysis used in this study is multiple linear regression, coefficients, and determination using calculation tools using SPSS. The results of this study refer to the analysis of financial performance with profitability ratios, namely Return On Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) impacting the company's value of Price Book Value (PBV).Keywords : ROA, ROE, ROI, PBV
Pengaruh Pengetahuan Pajak dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Irsal Fauzi; Dewi Ari Ani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1419

Abstract

The importance of the role of taxes in development demands serious attention and efforts to ensure that the government has optimally collected taxes and distributed these tax revenues into development programs that improve welfare. The purpose of this study is to determine the effect of tax knowledge and tax amnesty on taxpayer compliance. The approach in this study uses quantitative methods, with sampling techniques using purposive sampling, as well as a sample of 100 respondents. The analysis technique uses multiple linear regression tests. The results showed that tax knowledge has a significant effect on taxpayer compliance and tax amnesty has a significant effect on taxpayer compliance.  This research has implications that the government should take policies and decisions to increase the role of tax amnesty and tax sanctions to overcome problems regarding non-compliance of taxpayers paying tax obligations and provide additional knowledge from other variables in increasing taxpayer compliance with paying taxes. The advice that can be submitted for further research is that you should use the method of direct interviews with respondents, so that more in-depth analysis results are obtained based on respondents' perspectives and perspectives on taxpayer compliance.
PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE PERUSAHAAN KONSTRUKSI TERDAFTAR BEI 2020 – 2022 Bambang Ahmad Indarto; Dewi Ari Ani; Arda Raditya Tantra
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11963

Abstract

This research investigates the influence of leverage, independent commissioners, and capital intensity on tax avoidance practices in construction companies in Indonesia. Based on multiple linear regression analysis of data on construction companies listed on the Indonesia Stock Exchange for the 2020-2022 period, the findings show that leverage has a significant and negative influence on tax avoidance, while independent commissioners do not have a significant influence. Capital intensity, on the other hand, has a significant and positive influence on tax avoidance. These results indicate that companies tend to use financial structure and capital intensity to manage tax burdens and achieve the desired level of tax avoidance. The implication is that management needs to carefully consider investment policies and capital structure to improve the effectiveness of corporate tax practices. This research suggestion involves increasing the role of independent commissioners in overseeing tax practices as well as careful monitoring of the company's financial structure.
Co-Authors Arda Raditya Tantra Arda Raditya Tantra Bambang Ahmad Indarto Diannita Kusumaningrum Fitri D Jayanti Irsal Fauzi