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All Journal AKUNTABILITAS Jurnal Akuntansi Kontemporer Accounting Analysis Journal Jurnal RAK (Riset Akuntansi Keuangan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS The Accounting Journal of Binaniaga JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting STATERA: Jurnal Akuntansi dan Keuangan Journal of Accounting Auditing and Business JASF (Journal of Accounting and Strategic Finance) Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi Bisnis Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Dharma Bhakti Ekuitas Jurnal Ilmu Manajemen & Ekonomika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat)
Ardillah, Kenny
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Social Sciences Other

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Determinant of Earnings Management Practices in Indonesia’s Consumer Goods Companies Ardillah, Kenny; Vesakhadevi, Selvi
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51925

Abstract

This research expects to decide the impact of tax planning, audit quality, and managerial ownership on earnings management. This information utilizes auxiliary information acquired from the organization's yearly financial report. The research populace is the manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019. The research sample was taken with specific criteria using the purposive sampling technique. This study’s hypothesis testing uses multiple linear regression. The research results indicate that audit quality positively affects earnings management. Tax planning and managerial ownership do not affect earnings management. This research can be a source of information for business people to increase the existence of the audit committee to pay more attention to financial reporting information, primarily related to earnings in financial statements, to reduce the practice of earnings management.
DEBT DEFAULT, IFRS IMPLEMENTATION, AND FOREIGN OWNERSHIP TO GOING CONCERN AUDIT OPINION Ardillah, Kenny; Prawira, Samuel Oscar
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5628

Abstract

The purpose of the study is to test the effect of debt default, IFRS implementation, and foreign ownership on going concern audit opinion. This study used the purposive sampling method. This research sample was taken from all listed manufacturing companies registered in Indonesia Stock Exchange from 2017-2019. The data analysis method used in this study is descriptive analysis with the analytical method used in testing the hypothesis in this study using the logistic regression method. The results achieved from this study were that debt default has a positive influence on the going concern audit opinion, while IFRS implementation and foreign ownership have a negative influence on the going concern audit opinion.
Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham Sellytyanengsih E. Churcill; Kenny Ardillah
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1188.733 KB) | DOI: 10.33510/statera.2019.1.1.47-60

Abstract

The purpose of this research is to examine the influence of profitability, capital structure, and asset structure positively to the stock price on manufacture companies which are listed in Indonesia Stock Exchange (IDX). The research samples have been selected by using purposive sampling technique to the 62 manufacture companies have been published the financial statement and active stocks which have been traded at Indonesia Stock Exchange (IDX) in 2014 – 2016 periods with the amount of 186 data which have yet to be the research sample criteria.The data analysis has been carried out by using multiple linier regressions analysis. The results of the study found out that capital structure has a positive influence on stock price means that the high capital structure influences shareholder decisions in increasing stock price. Profitability has a significant positive influence on stock price means that every increase in the profitability of a food and beverages company, it causes the stock price will increase. And asset structure have a positive influence on stock price means to indicate that every increase in asset structure of manufacture company, it causes that stock price will increase.
Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance Kenny Ardillah; Agus Prasetyo C
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22114

Abstract

Tax avoidance turns into become most part satisfactory tax assessment practice, despite the fact that the practice isn’t in opposition to the law that can’t be acknowledged , should be forestalled, and gone against. This study expect to inform the impact of executive compensation, executive character, audit committee and audit quality on tax avoidance of mining companies listed on the Indonesia Stock Exchange. The sample selection method in this study uses purposive sampling. The sample of this study is mining companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression. The results of this study proved that executive character has positive effect on tax avoidance and executive compensation, audit committee, and audit quality have no effect on tax avoidance. This research is required to be the reason for decision making by the management to not to rehearse tax avoidance and make thought for investor to not settle on speculation choices dependently on the evaluation of corporate governance perspectives that don’t influence the organization in carrying out tax avoidance practice.How to Cite:Ardillah, K., & Prasetyo C, A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 169-186.
PELATIHAN APLIKASI AKUNTANSI BAGI PELAKU USAHA MIKRO, KECIL, DAN MENENGAH DI BANTEN Kenny Ardillah
Jurnal Dharma Bhakti Ekuitas Vol 5 No 1 (2020): Jurnal Dharma Bhakti
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v5i1.304

Abstract

Pelatihan aplikasi akuntansi ini ditujukan dalam rangka memberikan pemahaman kepada pelaku usaha dan staf perusahaan untuk dapat menerapkan sistem informasi akuntansi yang memadai dengan menggunakan aplikasi akuntansi untuk sepenuhnya dapat memahami penerapan pencatatan transaksi dan penyajian pelaporan keuangan menggunakan jurnal.id. Lokasi pelatihan aplikasi akuntansi dilakukan di dua tempat usaha pelaku bisnis UMKM di Banten. Pelatihan aplikasi akuntansi dilakukan dengan metode ceramah dan observasi sebanyak 10 sesi pertemuan dalam bulan September 2019 sampai dengan Januari 2020 dengan durasi jam pelatihan untuk setiap sesinya adalah 2 jam. Peserta pelatihan diajarkan modul terkait dengan transaksi pembelian dan penjualan serta pelaporan informasi yang dibutuhkan untuk pelaporan keuangan setiap bulannya. Pelatihan akuntansi berjalan secara efektif dengan kelulusan dari seluruh staf admin atau akuntan yang diperkerjakan oleh pelaku Usaha Mikro, Kecil dan Menengah (UMKM) dalam evaluasi penilaian akhir post test pada akhir sesi pelatihan aplikasi akuntansi. Penulis menyarankan agar pelaku usaha dapat mengalihkan sepenuhnya pencatatan akuntansi secara manual ke pencatatan dengan menggunakan aplikasi akuntansi, sehingga dapat berdampak pada pengoptimalan sistem informasi akuntansi yang memadai untuk mendukung pelaporan kinerja keuangan pelaku Usaha Mikro, Kecil dan Menengah (UMKM) ke depannya.
The Effect of Institutional Ownership, Fiscal Loss Compensation, and Accounting Conservatism on Tax Avoidance Kenny Ardillah; Yohanes Halim
Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i1.37310

Abstract

This research intends to examine the impact of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The sample collection procedure used is purposive sampling. The sample of this research is mining companies listed on the Indonesia Stock Exchange from 2016-to 2019. Procedure analysis was used in this research is multiple linear regression. The research findingsindicateno effect of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance. The implications of this research are to provide information for management to make decisions by considering the impact of each decision taken if the company implements tax avoidance policies and provide information for investors in assessing the factors that can influence companies to practice tax avoidance. 
How Do Social Contribution Value and Ownership Structure Influence Corporate Sustainable Growth in State-Owned Companies in Indonesia? Kenny Ardillah
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.158

Abstract

This study aims to prove empirically social contribution value, ownership concentration, and ownership circulation have a positive influence on corporate sustainable growth which is controlled by leverage and profitability. This study theory focuses on agency theory and stakeholder theory. The study sample focuses on state-owned companies listed on the Indonesia Stock Exchange in the 2014-2019 period. The data of this study’s sample used certain selection criteria with the use of the purposive sampling method to obtain 83 data that became the study sample. Data were analyzed using the multiple regression analysis methods. The results of this study indicate that social contribution value doesn’t influence corporate sustainable growth which is controlled by leverage and profitability. Ownership concentration and ownership circulation don’t influence corporate sustainable growth which is controlled by leverage and profitability. The social contribution value is a form of social and environmental responsibility for the company's operations towards stakeholders that don’t support the corporate sustainable growth of the company in the long term. The spread of the company’s share ownership structures that traded highly and weren’t concentrated on certain parties of shareholders can’t support the implementation of decisions made by management to increase the corporate sustainable growth. Because of its limitations, future studies can reflect the extent to which the assessment of corporate social contributions is carried out by one sector of a company other than state-owned companies.
CORPORATE ENVIRONMENTAL DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND CORPORATE GOVERNANCE STRUCTURES ON FIRM VALUE Kenny Ardillah; Zelindio Chandra
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2407

Abstract

Abstract - Each company seeks to increase the value to increase shareholder prosperity by implementing operations that pay attention to social and environmental aspects. This research aims to prove the effect of corporate environmental disclosure, environmental performance, and corporate governance structure (managerial ownership and audit committee) on firm value. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019 as many as 141 companies. Sample The sampling method used in this study was purposive sampling with a total sample of 17 companies with 85 data. The data analysis method in this study used multiple linear regression with an alpha significance level of 5%. The results showed that the company's environmental disclosure and environmental performance had a significant positive effect on firm value. On the other hand, corporate governance structures such as audit committees do not affect firm value, and managerial ownership significantly affects firm value. From this research, investors can be more relevant to choosing investment decisions wisely and describing the company's financial and non-financial conditions according to the firm value inside and outside the company. Keywords: Audit Committee; Corporate Environmental Disclosure; Environmental Performance; Firm Value; Managerial Ownership
Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness Kenny Ardillah; Yola Vanesa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i1.51-72

Abstract

This study examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this study is agency theory. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange for 2014-2019. The sampling method used in this study was purposive sampling and used multiple linear regression as the data analysis method. The results of the study using the cash effective tax rates (CETR) proxy shows that the independent board has a positive effect on tax aggressiveness, the audit committee has a negative effect on tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The result of the study with a book-tax difference (BTD) proxy shows that independent commissioners do not influence tax aggressiveness, audit committees positively affect tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The implication of this study reveals that the companies should follow tax regulations made by the government to do tax planning under applicable laws.
Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance Cheka Rahiem; Kenny Ardillah Ardillah
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.489

Abstract

The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers. The research sample is determined by the slovin method and becomes as many as 100 respondents from 132 employees of MSME's business owners. Primary data from the questionnaire was obtained in 2021 during the Covid-19 pandemic. The data analysis method used in this research is the accidental sampling method. The technique to determine the sample is using random sampling. The result has shown that tax awareness, tax services quality, and tax sanctions positively and significantly affect individual taxpayer compliance.
Co-Authors Agus Prasetyo C Anindya Larassati Chandra, Robby Cheka Rahiem Danny Lintang Icha Juana Kelvin Haryanto Nabila Maharani Santoso Nera Marinda Machdar Prawira, Samuel Oscar Rebecca Angelina Ririn Breliastiti Sellytyanengsih E. Churcill Siti Paras Ubuddiyah Temy Setiawan Thenia Thenia Vesakhadevi, Selvi Yohanes Halim Yohanes Mardinata Rusli, Yohanes Mardinata Yola Vanesa Zelindio Chandra