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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Equity Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmu Manajemen & Ekonomika Jurnal Penelitian Akuntansi
DWI JAYA KIRANA
Universitas Pembangunan Nasional Veteran Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI FAHREZA UTAMA; DWI JAYA KIRANA; KORNEL SITANGGANG
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): 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 (150.733 KB) | DOI: 10.34208/jba.v21i1.425

Abstract

The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). The population in this research is manufacturing firms that listed on Indonesia Stock Exchange (IDX) with 2015-2017 time periods. The amount of sample before outlier is 198 datas collected with purposive sampling method, then the amount of sample after outlier is 187 datas for first model and 186 datas for second model. Cross section data is used in this research. Multiple linear regression, determination coefficients, and partial test (t-test) is used with some help of programming data using SPSS (Statistical Product and Service Solution) 23th version to analize in this research. The result of this study indicate tax avoidance has not significant influence towards the cost of debt, and institutional ownership can’t moderate the relationship between tax avoidance and the cost of debt.
Faktor yang Mempengaruhi Pergantian Auditor Nanda Agnes Mulyaningsih; Dwi Jaya Kirana; Ekawati Jati Wibawaningsih
EQUITY Vol 23, No 1 (2020): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.2205

Abstract

Tujuan penelitan ini yakni untuk menganalisa pengaruh faktor auditee serta auditor kepada pergantian auditor. Populasi yang dipakai di penelitian ini yakni perusahaan manufaktur yang tercatat pada Bursa Efek Indonesia periode 2014-2018. Sampel penelitian dipilih memakai metode purposive sampling sehingga terkumpul sebanyak 54 perusahaan manufaktur sebagai sampel penelitian. Penelitian ini memakai teknik Analisis Regresi Logistik dalam uji hipotesis serta memakai bantuan program SPSS versi 25 guna mengolah data. Hasil penelitian ini mengindikasikan bahwa opini audit punya pengaruh negatif signifikan kepada pergantian auditor, sementara itu pergantian manajemen, pertumbuhan perusahaan, serta ukuran kantor akuntan publik tidak punya pengaruh signifikan kepada pergantian auditor.
DETERMINASI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Intan Nurul Oktaviani; Husnah Nur Laela Ermaya; Dwi Jaya Kirana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.2615

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, kepemilikan institusional, kepemilikan manajerial, kualitas audit, spesialisasi industri auditor, dan ukuran perusahaan terhadap integritas laporan keuangan. Populasi penelitian adalah seluruh perusahaan go public non keuangan yang tercatat di Bursa Efek Indonesia (BEI). Sampel penelitian berjumlah 400 perusahaan dengan metode purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil dari penelitian menunjukkan komisaris independen, kepemilikan institusional, kualitas audit, spesialisasi industri auditor serta ukuran perusahaan mempengaruhi integritas laporan keuangan. Untuk kepemilikan manajerial tidak mempengaruhi integritas laporan keuangan. Implikasinya yaitu perseroan harus mengamati tingkat komisaris independen, kepemilikan institusional, kualitas audit, spesialisasi industri auditor serta ukuran perusahaan karena sangat mempengaruhi integritas laporan keuangan. Selaain itu, kepemilikan manajerial sebaiknya persentase saham yang dipunya manajemen ditingkatkan karena pihak manajerial sekaligus pemegang saham akan terus berusaha untuk bekerja dengan maksimal, dan berupaya meningkatkan kinerja dan nilai perusahaan. Abstract: This study aims to determine the effect of independent commissioners, institutional ownership, managerial ownership, audit quality, auditor industry specialization, and firm size on the integrity of financial statements. The research population is all non-financial go public companies listed on the Indonesia Stock Exchange (IDX). The research sample amounted to 400 companies with purposive sampling method. Hypothesis testing using multiple linear regression analysis. The results of the study show that independent commissioners, institutional ownership, audit quality, auditor industry specialization and company size affect the integrity of financial statements. For managerial ownership does not affect the integrity of financial statements. The implication is that the company must observe the level of independent commissioners, institutional ownership, audit quality, auditor industry specialization and company size because it greatly affects the integrity of financial statements. In addition, managerial ownership should increase the percentage of shares owned by management because the managerial parties as well as shareholders will continue to strive to work optimally, and strive to improve the performance and value of the company.
PENERAPAN PORTOFOLIO INVESTASI ASET PROGAM DANA PENSIUN PADA OPTIMALISASI EXPECTED RETURN Dwi Jaya Kirana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.801 KB) | DOI: 10.34204/jiafe.v5i2.1499

Abstract

This study aims to examine the implementation of pension fund asset allocation to equity, debt securities, time deposits, real estate, and others in determining expected returns. The samples used in this study are all listed companies that disclose the allocation of pension fund assets in 2016 -2018. The total sample is 93 companies. The analysis of this study uses multiple regression and statistical analysis of the Financial Services Authority (OJK). The results of the study show that all the variables of the allocation of pension fund assets have a significant effect on an expected return unless the other variables OTHER have a significant negative effect on expected return. The allocation of the defined benefit program assets and the defined contribution of the employer pension fund (DPPK) tend to be higher in equity and debt than the defined contribution assets of the Financial Institution Pension Fund (DPLK) more to deposits with fixed yields. Keywords : pension fund asset, allocation, expected return
PERANAN GOOD CORPORATE GOVERNANCE TERHADAP KEPATUHAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI Grace Olivia; Dwi Jaya Kirana; Ekawati Jati Wibawaningsih
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i2.3769

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh dari good corporate governance terhadap kepatuhan pengungkapan transaksi pihak berelasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2017–2019. Sampel dipilih menggunakan metode purposive sampling dan diperoleh sebanyak 117 perusahaan manufaktur. Data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan. Model penelitian menggunakan Random Effect Model. Hasil penelitian menunjukkan komite audit dari komisaris independen berpengaruh positif terhadap pengungkapan transaksi pihak berelasi, sedangkan variabel dependen lain tidak berpengaruh. Ukuran perusahaan sebagai variabel kontrol tidak berpengaruh terhadap pengungkapan transaksi pihak berelasi. Pengungkapan transaksi pihak berelasi berisi informasi seberapa besar posisi keuangan perusahaan dapat dipengaruhi oleh transaksi dan saldo dengan pihak berelasi sehingga dapat meminimalisir masalah agensi berupa asimetri informasi di antara pemegang saham. Pengungkapan transaksi pihak berelasi dapat menghasilkan keputusan investasi yang terbaik bagi pemegang saham.ABSTRACTThis study aims to determine the effect of good corporate governance on disclosure compliance of related party transactions in manufacturing companies listed on the Indonesia Stock Exchange in the 2017–2019 period. The sample was selected using purposive sampling method and obtained as many as 117 manufacturing companies. The data used is secondary data in the form of the company's annual report. The research model uses the Random Effect Model. The study conclude only the audit committee of independent commissioners has a positive influence on the disclosure of related party transactions, while the other dependent variables have no effect. Firm size, as a control variable, has no effect on disclosure of related party transactions. Disclosure of related party transactions contains information on how much the company's financial position can be affected by transactions and balances with related parties so as to minimize agency problems in the form of information asymmetry among shareholders. Disclosure of related party transactions can result in the best investment decisions for shareholders.
Kontribusi Corporate Governance Dalam Mengurangi Kecurangan Laporan Keuangan Arief Mulyadianto; Dwi Jaya Kirana; Aniek Wijayanti
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.369

Abstract

This research was conducted to test and find out the role of corporate governance in reducing financial statement fraud. The variables used in this study are the performance of the board of commissioners, audit committee financial expertise, and institutional ownership as an independent variable and for the dependent variable using fraudulence financial statements with the Beneish M-Score proxy. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The analysis technique used uses SPSS with a significance level of 5%. The results of this study are the performance of the board of commissioners, audit committee financial expertise and institutional ownership does not affect reducing fraudulence financial statements. Keywords: the performance of the board of commissioners, audit committee financial expertise, institutional ownership, fraudulence financial statements, beneish m-score.
Analysis of Factors Affecting the Timeliness of Financial Statement Submission Fira Alya Putri; Wiwi Idawati; Dwi Jaya Kirana
Jurnal Ilmu Manajemen & Ekonomika Vol 13, No 2 (2021): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 13, No.2 Juni 2021
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v13i2.282

Abstract

The purpose of this study to examine the effect of Profitability, Firm Size, Auditor’s Opinion, Reputation of Public Accounting Firm on Timeliness Reporting Financial Statement. In this study Logistic Regression is carried out with significance 5% on 39 sample of mining companies on the IDX during period 2017-2019. Profitability is measured by ROE, Firm Size is measured by ln asset total, Audit’s Opinion and Rep-utation of Public Accounting Firm are measured by dummy variable. This research showed that (1) Profita-bility has no significant effect on Timeliness Reporting Financial Statement, (2) Firm Size has no signifi-cant effect on Timeliness Reporting Financial Statement, (3) Auditor’s Opinion has significant effect on Timeliness Reporting Financial Statement and (4) Reputation of Public Accounting Firm has significant effect on Timeliness Reporting Financial Statement.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, ASIMETRI INFORMASI, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nur Ratih Widya Ningrum; Dwi Jaya Kirana; Munasiron Miftah
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of implementing sustainability reports, information asymmetry and financial performance on company value in 36 non-financial companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of quantitative research using secondary data in the form of annual reports and company sustainability reports. The Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Based on the results of the test and analysis, it can be concluded that sustainability reports and information asymmetry do not effect firm value, while financial performance has a significant positive effect on firm value and Control variable, namely company size has a significant negative effect on firm value. The results of this study have implications for investors, regulators and future researchers. Policy makers can use these findings, especially on the application of sustainability reports, information asymmetry and financial performance to increase corporate value in Indonesia.Keywords: Sustainability Reporting, Information Asymmetry, financial performance, Firm Size, and Firm Value
Co-Authors Aniek Wijayanti Arief Mulyadianto Ekawati Jati Wibawaningsih FAHREZA UTAMA Fira Alya Putri Grace Olivia Husnah Nur Laela Ermaya Intan Nurul Oktaviani KORNEL SITANGGANG Miftah, Munasiron Nanda Agnes Mulyaningsih Nur Ratih Widya Ningrum Wiwi Idawati