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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Global Financial Accounting Journal
Tang, Sukiantono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakteristik Direktur Terhadap Penghindaran Pajak Bianca, Tiffani Marla; Tang, Sukiantono
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.733 KB)

Abstract

This research?s purpose is to analyze the effect of corporate governance, characteristic of companies, and characteristic of director toward tax avoidance. Corporate governance?s variables: board size, independent commissioner, managerial ownership, and concentrated ownership. Characteristic of companies? variables: company size, leverage, capital intensity, inventory intensity, and ROA. Characteristic of director?s variables: director?s term of office and age of the president. Tax avoidance uses 2 type of measurement: ETR and CETR. This study uses total 583 sample firms which are listed in Indonesia Stock Exchange from 2012 till 2016 or 2.915 observations data which selected using purposive sampling. ETR shows the result that board size and leverage have significant positive effect to ETR. Size and return on asset have significant negative effect to ETR. Independent commissioner, managerial ownership, concentrated ownership, capital intensity, inventory intensity, director?s term of office, and the age of the president have no significant effect to ETR. CETR shows the result that board size, inventory intensity, and return on asset have significant positive effect to CETR. Size and capital intensity have significant negative effect to CETR. Independent commissioner, managerial ownership, concentrated ownership, leverage, director?s term of office, and the age of the president have no significant effect to CETR.
Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan yang terdaftar di bursa efek indonesia periode 2015-2019 Tang, Sukiantono; Meilisa, Meilisa
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.524 KB) | DOI: 10.29264/jinv.v17i2.9356

Abstract

Penyampaian laporan keuangan secara tepat waktu merupakan ketetapan regulasi yang harus dipenuhi oleh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Namun, masih banyak perusahaan yang tidak menaati regulasi tersebut. Penelitian ini membahas pengaruh dari ukuran perusahaan, leverage, profitabilitas, price to book ratio, dividen per share, dan tipe auditor terhadap ketepatan waktu pelaporan keuangan. Pengumpulan data menerapkan metode purposive sampling. Sebanyak 1.702 data yang bersumber dari laporan keuangan perusahaan yang terdaftar di BEI dijadikan sample penelitian.  Sekumpulan data kemudian dikaji dengan uji regresi panel. Melalui pengujian data, penelitian menemukan bahwa profitabilitas dan dividen per share mempunyai pengaruh signifikan negatif terhadap ketepatan waktu pelaporan keuangan. Hasil berkebalikan dihasilkan oleh price to book ratio yang menyatakan pengaruh signifikan positif terhada ketepatan waktu pelaporan keuangan. Ukuran perusahaan leverage, dan tipe auditor tidak mempresentasikan pengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
THE EFFECT OF THE BOARDS DIRECTORS AND WOMEN AUDIT COMMITTEE ON EARNINGS MANAGEMENT Tang, Sukiantono; Suwarsini, Lili
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.35668

Abstract

Abstract:  This research was conducted with the aim of examining the effect of the size of the board of directors, presence of female board of directors, female affiliate board of directors, audit committee, and female audit committee on earnings management in companies listed on the Indonesia Stock Exchange. This study uses a quantitative method by analyzing 324 companies listed on the IDX in 2015 – 2019 as a sample through purposive sampling-based sample selection. The test is done by panel data regression test with SPSS 25 and EViews 9 applications. The test was conducted using the multiple regression panel data method with a random effect model. The results of this study indicate that the size of the board of directors, female directors, female independent directors, and female affiliate directors have no significant effect on earnings management. However, the audit committee has a significant negative effect on earnings management, while female audit committee members have a significant positive effect on earnings management.Abstrak: Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh ukuran direksi, keberadaan dewan direksi perempuan, dewan direksi perempuan yang terafiliasi, ukuran komite audit, dan komite audit perempuan terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia. Pengujian dilakukan dengan uji regresi data panel dengan program SPSS dan Eviews. Penelitian menggunakan metode kuantitatif dengan menganalisa 324 perusahaan yang terdaftar di IDX pada tahun 2015 – 2019 sebagai sampel, dimana sampel dipilih berdasarkan purposive sampling. Pengujian dilakukan dengan dengan menggunakan metode data panel regresiberganda dengan model random effect. Hasil penelitian ini menunjukkan ukuran direksi, direktur perempuan, direktur independen perempuan, dan direktur perempuan terafiliasi tidak berpengaruh signifikan terhadap manajemen laba. Sedangkan ukuran komite audit berpengaruh signifikan negatif terhadap manajemen laba, namun anggota komite audit perempuan berpengaruh signifikan positif terhadap manajemen laba.
Co-Authors Bianca, Tiffani Marla Elvi Elvi, Elvi Meilisa, Meilisa Suwarsini, Lili