Articles
<![CDATA[Pengaruh Corporate Governance dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014) ]]>
<![CDATA[Agustin Fadjarenie]]>;
<![CDATA[Yulia Apni Nur Anisah]]>
<![CDATA[ STAR Vol 13 No 3 (2016): STAR (Study & Accounting Research) ]]>
Publisher : <![CDATA[STIE STEMBI Bandung Business School ]]>
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DOI: 10.55916/jsar.v13i3.91
<![CDATA[Studi ini menganalisis pengaruh corporate governance dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2014 secara simultan dan parsial. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan www.sahamok.com. Perusahaan yang diambil dalam penelitian ini sebanyak 9 dari 12 perusahaan dilakukan secara purposive sampling dan jumlah pengamatan yang dilakukan selama 2010-2014. Data dianalisis dengan menggunakan analisis jalur dengan software lisrel 9.2. Studi tersebut menyatakan bahwa variabel corporate governance dan pertumbuhan penjualan dan pengaruh negatif yang signifikan terhadap penghindaran pajak. Bagi perusahaan yang mungkin material untuk meningkatkan pengetahuan tentang penghindaran pajak sehingga manajemen bisa melakukan perencanaan pajak yang baik sehingga tidak ada perencanaan pajak ilegal yang dapat merugikan negara dan membuat nama dan reputasi perusahaan menjadi buruk di mata masyarakat. Bagi investor dan kreditor diharapkan dapat mempertimbangkan track record pelaksanaan corporate governance untuk keputusan investasi mereka. Bagi para akademisi dan praktisi diharapkan dapat mengembangkan konsep corporate governance dan juga mengembangkan pengukuran penerapan corporate governance di perusahaan.]]>
<![CDATA[Pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan ]]>
<![CDATA[Mohammad Khafid Laili]]>;
<![CDATA[Agustin Fadjarenie]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2021): Volume. 02 No. 01 Edisi Januari - Juni (2021) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v2i01.7687
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan. Metode pendekatan pada penelitian ini menggunkan pendekatan kuantitatif deskriptif. Obyek penelitian ini adalah UMKM Wilayah DKI Jakarta data penelitian berasal dari kuesioner dan dokumentasi. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan (Survei Pada UMKM Wilayah DKI Jakarta ). Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan (Survei Pada UMKM Wilayah DKI Jakarta ),selain itu jumlah sampel dan populasi yang diteliti hanya UMKM Wilayah DKI Jakarta sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampel objek penelitian yang lebih banyak. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia sehingga dapat membawa dampak positif dari akuntabilitas pelaporan keuangan pelaku UMKM.]]>
<![CDATA[The Effect of Profitability, Earnings Per Share And Auditor's Reputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period 2015-2019 ]]>
<![CDATA[Ahmad Raymond Trilaksana]]>;
<![CDATA[Agustin Fadjarenie]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol 2 No 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - Dece ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v2i5.1053
<![CDATA[This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.]]>
<![CDATA[Early tax education: Could it change the future compliance behavior? ]]>
<![CDATA[Albert Albert]]>;
<![CDATA[Rien Agustin Fadjarenie]]>
<![CDATA[ International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 4: December 2022 ]]>
Publisher : <![CDATA[Institute of Advanced Engineering and Science ]]>
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DOI: 10.11591/ijere.v11i4.22241
<![CDATA[Many developing countries face the challenges of low tax compliance behavior due to the self-assessment system. Therefore, the purpose of this study was to obtain empirical evidence about the implication of early tax education toward the changes in future taxpayers’ compliance behavior. Previous research found that early tax education can develop the compliance paradigm in human behavior. This study employed a quantitative research method with a case study approach. Data was gathered through a survey of 719 students of junior and senior high school in Jakarta, Indonesia as respondents, and divided into two groups: those who receive tax learning at school and those who did not. The results revealed that early tax education positively affects taxpayers’ compliance behavior, especially for those who had received tax learning. This study reports preliminary findings in tax education and fills the gap of research in this area. The research contributes to learning and behavior studies and sheds light on implementing early tax education to resolve non-compliance tax behavior.]]>
<![CDATA[The Effect of Tax Planning, Income Smoothing, And Capital Structure on Company Value with Good Corporate Governance as Moderating Variables (Empirical Study on Infrastructure, Utilities and Transportation Sector Companies Listed in IDX Period 2016 – 2019) ]]>
<![CDATA[Leo Nardus Rowa Lewar]]>;
<![CDATA[Agustin Fadjarenie]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6360
<![CDATA[This study explains the effect tax planning, income smoothing, and capital structure on firm value with moderating variable good corporate governance. The research sample uses companies listed on the IDX for the years 2016–2019 period sector Infrastructure, Utilities and Transportation. An example of 39 companies was obtained using purposive sampling. The information used in the study looks at secondary information amassed through documentation techniques. In this research, the analysis method statistics used is the SPSS 24 application. The results of the hypothesis test illustrate that partially, tax planning does not affect firm value, income smoothing has no effect on firm value, capital structure affects firm value, and Good Corporate Governance cannot moderate the effect of planning profit and income smoothing on firm value, Good Corporate Governance can moderate the effect of capital structure on firm value.]]>
<![CDATA[Narsisme Direktur, Komposisi Komisaris Independen dan Gender Direktur Pada Kualitas Laporan Keuangan BUMN ]]>
<![CDATA[Rahmiyatus Syukra]]>;
<![CDATA[Agustin Fadjarenie]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 12 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i12.p18
<![CDATA[The quality of financial reports can be seen through the characteristics adopted, several characteristics that can be assessed, namely the narcissism of the director, the composition of the independent commissioners and the gender of the director. The research objective is to obtain empirical evidence of the influence of director narcissism, composition of independent commissioners and director gender on the quality of financial reports. The research was conducted at companies listed on the Indonesia Stock Exchange for the period 2014 – 2019. The research sample consisted of 180 observations. Data is processed using multiple linear regression analysis. The results showed that the director's narcissism and the composition of the independent commissioners had an effect on the quality of financial reports, while there was no effect on the gender of directors and the quality of financial reports. Keywords: Narcissism Director; The Composition of Independent Commissioners; Gender Directors on the Quality of Financial Reports]]>
<![CDATA[The Effect of Board of Directors Narcism, The Board of Directors' Bonus Scheme, And The Ceo's Duality on Financial Reporting Quality ]]>
<![CDATA[Suryadi Suryadi]]>;
<![CDATA[Agustin Fadjarenie]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[CV. Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v2i03.262
<![CDATA[This study aims to explain the effect of Board of Directors Narcissism on Financial Reporting Quality; the effect of the Board of Directors Bonus Scheme on the Quality of Financial Reporting; and The Effect of CEO Duality on Financial Reporting Quality. This research method is quantitative causal type which is asymmetric. The research locations are all state-owned companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The technique of collecting data is through surveys on secondary data on the IDX official website (www.idx.co.id). The data analysis technique is linear regression of panel data with the help of Eviews 9.0 software. The results showed that the Narcissism of the Board of Directors had a negative and significant effect on the Quality of Financial Reporting; The Board of Directors Bonus Scheme has a positive and insignificant effect on the Quality of Financial Reporting; and CEO Duality has a negative and insignificant effect on the Quality of Financial Reporting. The results of this study as input for the company are that the Narcissism of the Board of Directors, and Dualism of the CEO are not good for the company, so they must be prevented or minimized.]]>
<![CDATA[Effect of Directors' Bonus Compensation, Institutional Ownership and Size of The Board of Directors on Profit Management ]]>
<![CDATA[Wike Handayani]]>;
<![CDATA[Agustin Fadjarenie]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 2 No. 6 (2023): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[CV. Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v2i06.360
<![CDATA[The current business development is very fast, which encourages organizations to be able to continue to present reliable and accountable financial information for their users. Reliable financial information is very necessary for decision-makers, especially stakeholders and potential investors, especially to make investments. Unqualified and reliable financial statements produce Earning Management and Financial Fraud Reporting. Research design is a blueprint, that is, a design for collecting, measuring, and analyzing data, which is designed to answer the formulation of problems. This study used a descriptive research design. This research is research with a quantitative approach. The purpose of this study is to analyze the influence between exogenous variables to endogenous variables, so this study is a type of Causal research. The type of quantitative research in this study is causal studies, which is a type of research based on the concept of cause. The conclusion of the results of this study is that CEO bonus compensation and the size of the board of directors have a positive effect on earnings management.]]>
<![CDATA[Studi Empiris Konsep Sistem Akuntansi Manajemen Strategis untuk Mendukung Program Blue Economy (Studi Kasus Program Satu Data Kementerian Kelautan dan Perikanan) ]]>
<![CDATA[Dhina Arriyana]]>;
<![CDATA[Agustin Fadjarenie]]>
<![CDATA[ Jurnal Kelautan Nasional Vol 18, No 1 (2023): APRIL ]]>
Publisher : <![CDATA[Pusat Riset Kelautan ]]>
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DOI: 10.15578/jkn.v18i1.12369
<![CDATA[Laut sangat penting bagi perekonomian dan kesejahteraan Indonesia. Namun, ekosistem laut dan pesisir Indonesia serta nilai ekonominya semakin berkurang karena penangkapan ikan yang berlebihan, degradasi hutan bakau, dan terumbu karang, serta sampah laut. Hal ini menjadi tantangan bagi Program Ekonomi Biru. Tindakan pertama untuk mengatasi tantangan ini adalah meningkatkan sistem pengumpulan data dan pengukuran sumber daya kelautan dan perikanan. Studi ini mengkaji konsep sistem akuntansi manajemen strategis seperti Integrasi, Aksesibilitas, dan Fleksibilitas data pada Kualitas Sistem Akuntansi Manajemen. Metode penelitian menggunakan kuantitatif dengan pendekatan sensus. Kami mengumpulkan data melalui kuesioner kepada 60 pegawai yang menangani data dan sistem informasi pada unit kerja lingkup Kementerian Kelautan dan Perikanan Indonesia. Studi ini menemukan bahwa Integrasi, Aksesibilitas, dan Fleksibilitas data berdampak positif terhadap Kualitas Sistem Akuntansi Manajemen. Hasil ini menyiratkan kebutuhan mendesak untuk peningkatan infrastruktur digitalisasi data yang baik agar dapat memberikan informasi yang dapat diandalkan mengenai investasi nasional dan pengambilan kebijakan kelautan dan perikanan kepada pemerintah Indonesia.]]>
<![CDATA[Tax Socialization For Corporate Taxpayer, Is It Important? ]]>
<![CDATA[Petrus Paternus Wogo]]>;
<![CDATA[Agustin Fadjarenie]]>;
<![CDATA[Deden Tarmidi]]>
<![CDATA[ Jurnal Akuntansi Vol. 27 No. 2 (2023): May 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v27i2.1364
<![CDATA[Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.]]>
