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Peran Corporate Governance Sebagai Pemoderasi Hubungan Antara Knowledge Management Dengan Kinerja Perusahaan Ernie Riswandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.169

Abstract. This study aims to test the knowledge management of company company performance which moderated by good corporate governance. The data used in this study are secondary data taken from annual reports from companies in the manufacturing industry sector which were listed on the Indonesia Stock Exchange in 2013-2017. To see how much influence, in this study using a moderated Regression Analysis (MRA) using a test tool that is SPSS. The results of this study are that there is a significant influence of knowledge management which is an independent variable and company size which is a control variable on company performance. Good corporate governance as a moderating variable can significantly strengthen the relationship between knowledge management and company performance. Keywords: Knowledge management ; company Size ; company performance; good corporate governance Abstrak. Penelitian ini bertujuan untuk menguji knowledge management terhadap kinerja perusahaan yang dimoderasi oleh good corporate governance. Data yang digunakan dalam penelitian ini merupakan data sekunder diambil dari laporan tahunan dari perusahaan-perusahaan di sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Untuk melihat seberapa besar pengaruh maka dalam penelitian ini menggunakan analisis Moderated Regression Analysis (MRA) dengan menggunakan alat uji yaitu SPSS. Hasil penelitian dalam penelitian ini adalah terdapat pengaruh yang signifikan knowledge management yang merupakan variabel bebas dan ukuran perusahaan yang merupakan variabel control terhadap kinerja perusahaan. Good corporate governance sebagai variabel pemoderasi secara signifikan mampu memperkuat hubungan antara knowledge management terhadap kinerja perusahaan. Kata Kunci: Knowledge management ; Ukuran perusahaan ; kinerja perusahaan; good corporate governance

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSRD) Wisnu Trijaya; Ernie Riswandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Companies are required to realize corporate social responsibility to the public, because the company is a part of society and the environment. This study aims to describe the influence af a company size, company age and the media disclosure Disclosure of Corporate Social Responsibility (CSRD) in Indonesia. The population in this study is a mining company listed on the Indonesia Stock Exchange (BEI) in 2011-2014. Sample of companies used in this study were 13 samples by purposive sampling method. In this study, data from independent variables such as company size, company age, media disclosure and dependent variables in the form of the Disclosure of Corporate Social Responsibility (CSRD) analyzed with descriptive analysis, classic assumption test, t-test, multiple linear regression, coefficient of determination (Adjusted R2) using SPSS 21.The results showed that company size has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) with a significance value of 0.014 . Age Company has a significant value of 0.000 so this variable has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) . Disclosure Media has a significance value of 0.005 so that these variables affect the disclosure of Corporate Social Responsibility ( CSRD ). Based on these results , it was concluded that all variables x ie Company Size , Age and Disclosure Corporate Media affect the disclosure of Corporate Social Responsibility ( CSRD ) . Key Words: Disclosure of Corporate Social Responsibility, Company Size, Age, Media disclosure.

THE ROLE OF INVESTMENT OPPORTUNITIES, MANAGERIAL OWNERSHIP, CAPITAL STRUCTURE ON CORPORATE VALUE Darlene Dacia Septiana; Ernie Riswandari
EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p138-145

There are still companies that pay less attention and maintain value of ownership even though this is a concern in making investment decisions. In this study will examine investment opportunities, capital structure, and managerial ownership of firm value. The sample used is the financial statements of 27 companies manufacturing consumer goods sub sector in 2015-2017. This research is an associative research using secondary data which is quantitative data. Data is processed using Stata 12 by using multiple linear regression tests. The results showed that investment opportunities, capital structure, and managerial ownership had a significant effect on the firm's value partially on companies manufacturing the consumer goods sub sector.

EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATIVES OF FEMALE CFO, INSTITUTIONAL OWNERSHIP AND COMPANY SIZES ON TAX AGRESSIVITY MEASURES Shie Fen; Ernie Riswandari
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Tax revenue is the main source of Indonesia’s revenue. On the other side, tax payer consider tax as an expense that should be minimized because it can reduce economic ability of companies This is the reason why companies want to do same aggressive tax planning.The purpose of this research is to analyse the effect to executive compensation, CFOs female representation, institutional ownership, and firm size on tax aggressiveness. This research used 47 sample of manufacturing firms listed in Indonesian Stock Exchange for period on 2014-2016 that acquired by purposive sampling method. The method of research analysis was used multiple regression analysis.The result of this research showed that simultaneously, executive compensation, CFOs female representation, institutional ownership, and firm size has significant effect on tax aggressiveness. Partially, executive compensation has significant effect on tax aggressiveness. While the CFOs female representation, institutional ownership, and firm size has no significant effect on tax aggressiveness.The results of this research conclude that executive compensation is one of effective to minimize tax expense. On the other way, it indicates the larger amount of executive compensation will increase the level of tax aggressiveness. Keywords: Executive compensation, CFOs female representation, institutional ownership, firm size, tax aggressiveness.

Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak Imora Kamul; Ernie Riswandari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i2.y2021.p218-238

AbstractTax aggressiveness is an action taken in order to reduce the burden of income tax by using legal (tax avoidance) and illegal (tax evasion) planning methods, which harm the government because it will reduce tax revenue. This study aims to obtain empirical evidence regarding the effect of board gender diversity, board of commissioners size, independent commissioners, audit committee and ownership concentration on tax aggressiveness. This study used the purposive sampling method and produced a final sample of 33 consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data in the form of annual reports and company annual financial reports obtained from www.idx.co.id. The research analysis method used is the multiple regression analysis methods with a significance level of 5%. Data processing was performed using SPSS version 26. The results showed that board gender diversity, independent commissioners, audit committee and ownership concentration had no significant effect on tax aggressiveness. Meanwhile, the size of the board of commissioners has a significant negative effect on tax. From the research results, it is concluded that the size of the board of commissioners is a driving factor for management's honesty in financial reporting so as to reduce tax aggressiveness. AbstrakAgresivitas pajak adalah sebuah tindakan yang dilakukan dalam rangka mengurangi beban pajak penghasilan dengan metode perencanaan legal (tax avoidance) maupun ilegal (tax evasion) yang di mana tentunya merugikan negara karena akan memperkecil penerimaan pajak negara. Penelitian ini bertujuan mendapatkan bukti empiris mengenai pengaruh gender diversity dewan, ukuran dewan komisaris, komisaris independen, komite audit dan konsentrasi kepemilikan terhadap agresivitas pajak. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan menghasilkan sampel akhir sebanyak 33 perusahaan manufaktur sub-sektor consumer goods yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan tahunan perusahaan yang diperoleh dari www.idx.co.id. Metode analisis penelitian yang digunakan adalah metode analisis regresi berganda dengan tingkat signifikansi sebesar 5%. Pengolahan data dilakukan dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa gender diversity dewan, komisaris independen, komite audit dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran dewan komisaris berpengaruh signifikan negatif terhadap agresivitas pajak. Dari hasil penelitian, diperoleh kesimpulan bahwa ukuran dewan komisaris merupakan faktor pendorong kejujuran manajemen dalam pelaporan keuangan sehingga dapat mengurangi agresivitas pajak.

PENGARUH DIVERSIFIKASI OPERASI, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Kelvin Gunarto; Ernie Riswandari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Abstract Abstract Earnings management is an action taken by management to influence information contained in the company's financial statements for a certain period. The purpose of the research is to examine the extent of the influence of operational diversification, managerial ownership, audit committees, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this research is 167 companies engaged in the manufacturing sector. The research sample was obtained using purposive sampling method, namely through predetermined criteria. The sample obtained was 18 companies. The data used in this research are secondary data obtained through documentation techniques on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The dependent variable in this research is earnings management, while the independent variables in this research are operating diversification, managerial ownership, audit committee, and audit quality. The analytical method used is the analysis of Multiple Linear Regression. The results of the research indicate that the diversification of operations variable has a positive effect on earnings management, managerial ownership variable negatively affects earnings management, while the audit committee variables and audit quality do not affect earnings management with negative direction. In the future, this research is expected to be done usin samples from different types of industries. Beside that, the next researchers are expected to be able to use different types of variables and measurements. Keywords: Operational diversification, managerial ownership, audit committee, audit quality, earnings management Abstrak Manajemen laba merupakan tindakan yang dilakukan oleh pihak manajemen untuk mempengaruhi informasi yang terdapat pada laporan keuangan perusahaan pada suatu periode tertentu. Penelitian ini bertujuan untuk menguji sejauh mana pengaruh diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Populasi dalam penelitian ini berjumlah 167 perusahaan yang bergerak di sektor manufaktur. Sampel penelitian diperoleh menggunakan metode purposive sampling, yaitu melalui kriteri-kriteria yang telah ditetapkan. Sampel yang diperoleh berjumlah 18 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui teknik dokumentasi pada laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Variabel dependen pada penelitian ini adalah manajemen laba, sedangkan variabel independent dalam penelitian ini adalah diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit. Metode analisis yang digunakan adalah analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa variabel diversifikasi operasi berpengaruh positif terhadap manajemen laba, variabel kepemilikan manajerial berpengaruh negatif terhadap manajemen laba, sedangkan variabel komite audit dan kualitas audit tidak berpengaruh terhadap manajemen laba dengan arah negatif. Pada penelitian selanjutnya diharapkan bisa menggunakan sampel dengan jenis industri yang berbeda. Selain itu, peneliti selanjutnya diharapkan mampu untuk menggunakan jenis variabel yang berbeda serta menggunakan jenis pengukuran yang berbeda. Kata Kunci Diversifikasi operasi, kepemilikan manajerial, komite audit, kualitas audit, manajemen laba

TAX AGGRESSIVENESS IN INDONESIA AND MALAYSIA Elizabeth Elizabeth; Ernie Riswandari
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.27290

Tax aggressiveness is an action taken to reduce or minimizing tax expense to be paid by some sort of scheme. Therefore, this things could cause loss in country revenue where the country did not get the real total revenue. This research is aimed to determined the impact of audit committee, board gender diversity, and profitability on tax aggressiveness. This research used multiple regression analysis method with banking listed firms in Indonesian Stock Exchanges and Malaysian Stock Exchanges as the populations and samples which in total of 45 and 10 firm with non-probability purposive sampling method used which in result of 29 and 10 samples each. This study conduct by checking the listed banking firms in Indonesia Stock Exchanges and Malaysian Stock Exchanges then downloading the financial and annual report of banking listed firms in www.idx.co.id and www.bursamalaysia.com. Audit committee and board gender diversity has no effects on tax aggressiveness both tested in Indonesian Stock Exchanges and Malaysian Stock Exchanges meanwhile profitability has an effects towards tax aggressiveness both in indonesian stock exchanges and malaysian stock exchanges.

PENERAPAN SISTEM E-FILLING, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Cindy Natalia; Ernie Riswandari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.205-216

This study aims to test the influence of E-Filling implementation, tax awareness, and tax sanctions on the compliance of private taxpayers. The population of this research is a private taxpayer who lives in dki Jakarta area who has an NPWP and has used E-Filling. Data in the form of questionnaires disseminated through Google Form and obtained samples used by as many as 100 respondents and processed with Smart PLS 3. The results showed the application of E-Filling system and tax awareness had an effect on the compliance of private taxpayers. While tax sanctions have no effect on the compliance of private taxpayers.

PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Ernie Riswandari; Jefri Tamara
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to determine the effect of recognition of revenue, operating cash flow and profitability on net income returned to shares in companies registered in Indonesia stock exchange in 2005-2008, either partially or in parallel. The research method used is multiple linear regression analysis (multiple regression), followed by statistical testing of research variables. Prior to conducting the regression analysis test lienar normality, multicollinearity, heteroscedasticity test, and autocorrelation test with the test results are not biased and inefficient. Results showed that overall from 2005 until 2008, no significant profits partially to the stock return. operating cash flow was also no significant effect on stock returns in part, Net Profit Margin portion having a significant impact on the income shares of manufacturing firms over the period 2005-2008. Simultaneously, the accounting profit, operating cash flows, and net profit margin has a significant impact on revenue share.Key Word : Laba Akuntansi, Arus Kas Operasi, Net Profit Margin, Return Saham, Perusahaan Manufaktur

PENGARUH AGGRESIVITAS PAJAK, KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014 Ernie Riswandari
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study examined the policy of the variables affecting debt is aggresivitas tax enterprises.At the family ownership and the size of the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 . This research is a quantitative study using regression test is intended to test the effect of independent variables on the dependent variable. Based on these data and if the data that has been done shows that the family ownership has a positive and significant impact on the debt policy. While aggresivitas tax and company size affect positively but not significant.Key Word : debt policy , family ownership, tax aggressiveness, the size of the company

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