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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Bisnis dan Akuntansi
YUSRIATI NUR FARIDA
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP TIMBULNYA EARNINGS MANAGEMENT DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA YUSRIATI NUR FARIDA; YULI PRASETYO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.542 KB) | DOI: 10.34208/jba.v12i2.186

Abstract

The study examined the influence of corporate governance imple-mentations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) towards earnings management to evaluate company operations among listed of banking industries in Indonesia Stock Exchange which published their annual reports from 2005 until 2007. The analysis method of this research used multiple regressions. The results of this study showed that (1) corporate governance implementations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward earnings management of banking industries in Indonesia had significant influence for managerial ownership proxy; (2) Earnings management act had not significant influence toward financial performance of banking industries in Indonesia; (3) Relationship between corporate governance implement-tations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward financial performance was mediated by earnings management of banking industries in Indonesia had not significant
ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA Yanuar Irawan; Havid Sularso; Yusriati Nur Farida
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.428 KB) | DOI: 10.20884/1.sar.2017.2.2.591

Abstract

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA Yanuar Irawan; Havid Sularso; Yusriati Nur Farida
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): December 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.591

Abstract

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
Co-Authors ELIADA HERWIYANTI Havid Sularso Yanuar Irawan YULI PRASETYO