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PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014) Arry Eksandy
COMPETITIVE Vol 1, No 1 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i1.96

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh komisarisindependen, komite audit, dan kualitas audit terhadap tax avoidance. Komisarisindependen yang diukur dengan persentase jumlah komisaris independen terhadapjumlah total komisaris dalam susunan dewan komisaris perusahaan sampel,Komite audit diukur dengan jumlah anggota komite audit dan Kualitas auditdiukur dengan variabel dummy. Tax Avoidance sebagai variabel dependen diukurdengan cash effective tax rate (CETR). Penelitian ini menggunakan sampel sektorindustri barang konsumsi periode 2010-2014. Dengan metode purposive samplingada 14 perusahaan yang memenuhi kriteria dan menggunakan analisis regresilinear berganda (SPSS).Hasil penelitian menunjukkan bahwa komisaris independen dan kualitasaudit berpengaruh positif terhadap tax avoidance, komite audit tidak berpengaruhsignifikan terhadap tax avoidance. Secara simultan komisaris independen, komiteaudit dan kualitas audit berpengaruh signifikan terhadap penghindaran pajak(taxavoidance).Kata Kunci: Komisaris Independen, Komite Audit, Kualitas Audit dan TaxAvoidance
Economic Performance of Indonesian Manuffacturing Ccompanies With Factors Dirvi Surya Abbas; Arry Eksandy; Mulyadi
International Journal of Science, Technology & Management Vol. 1 No. 4 (2020): November
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v1i4.99

Abstract

purpose of this research is to determine the effect of Enterprise Risk Management (ERM), Inventory Intensity, Corporate Image and Intangible Asset to Economic Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 4-year period 2015-2018. This study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is linear regression analysis of panel data.The results showed that Inventory Intensity and Corporate had a significant effect on Economic Performance. while Enterprise Risk Management and Intangible Asset has no effect on intellectual capital.
PENGARUH INDIKASI KECURANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON DIRVI SURYA ABBAS; ARRY EKSANDY; MOHAMAD ZULMAN HAKIM; ISMAIL SYAM
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Effects of Fraud Indications on Fraudulent Financial Statements in Pentagon Fraud Perspectives on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in the 2016-2018 Period. The time period of the study is 3 years, the period 20162018. The F-Score is used to determine financial statement fraud. The population of this study includes the Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2016-2018 period totaling 19 companies. The sampling technique uses purposive sampling technique. The results showed that in terms of financial stability, the nature of the industry, the number of photos of changes in directors had no effect on financial statement fraud. However, changes in the auditor's influence on financial statement fraud
Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors Dirvi Surya Abbas; Arry Eksandy
International Journal of Science, Technology & Management Vol. 2 No. 2 (2021): March 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i2.176

Abstract

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.