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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan WIDYAKALA JOURNAL Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Manajemen Strategi dan Aplikasi Bisnis Asia Pacific Fraud Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL INOVASI PENDIDIKAN EKONOMI Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akademi Akuntansi (JAA) JAPI (Jurnal Akses Pengabdian Indonesia) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Annals of Management and Organization Research Jurnal Pengabdian Multidisiplin JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Akuntansi Trisakti Jurnal Riset Manajemen dan Bisnis
Agoestina Mappadang
Fakultas Ekonomi Dan Bisnis, Universitas Budi Luhur, DKI Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI Mappadang, Agoestina; Ilmi, Syauqi; Handayani, Wuri Septi; Indrabudiman, Amir
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1727.532 KB)

Abstract

This study aims to examine the factors that influence Financial Distress. The research method used is quantitative with secondary data. The population of this research is the transportation companies listed on the Indonesia Stock Exchange in 2013-2017, with a sample of 10 companies and an analysis unit of 50 objects. Multiple Linear Regression is used for hypothesis testing. The results showed that liquidity, leverage, and company size had a positive and significant effect on financial distress, and profitability had a negative and significant effect on financial distress. Whereas Managerial Ownership has no effect on Financial Distress. Keywords: Profitability, Liquidity, Leverage, Company Size, Managerial Ownership, Financial Distress
Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market) Agoestina Mappadang
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5043

Abstract

This study shows that the phenomenon arising from low governance practices is identified as one of the causes of the global financial crisis and corporate financial scandals that have an effect on the increase of tax avoidance. In addition, research in Indonesia that examines tax avoidance information by taking into account corporate governance mechanisms is still less consistent and is such a new perspective that it becomes a main consideration for this study. Likewise, the calculation using the Avoidance Tax Rate proxy developed in this study was conducted to test how much tax avoidance has been done by companies. The population for this study was taken from the manufacturing industries listed on the Indonesia Stock Exchange from 2015-2019 assumed to have conducted tax avoidance. The total samples of 87 companies were selected by following a purposive sampling procedure. The statistical analysis using multiple regression shows that the board of commissioners had a significant negative effect on tax avoidance; while, Independent commissioners had a significantly negative effect on tax avoidance and institutional ownership on tax avoidance. This study indicates that the interactive effect of corporate governance and tax avoidance is the better and optimal corporate governance as a control mechanism and the balancing power. The lower the company does tax avoidance, the lower corporate governance mechanism will make it easier for companies to take tax avoidance actions.DOI: https://doi.org/10.26905/jkdp.v25i1.5043
Macroeconomic, Corporate Fundamentals, Systematic Risk on Firm Value: Evidence from Indonesian Manufacturing Sector Agoestina Mappadang
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5769

Abstract

This paper aims to study the connection between the effect of macroeconomics, corporate fundamentals on systematic risk, and the firm’s value of the Indonesian manufacturing industry listed on the Indonesian Stock Exchange period 2015-2020. A total of 522 object analyses in this study with the purposive sampling method. This paper found that the direction and magnitude of the impact of firm value depend on macroeconomic measurement variables: interest rates, exchange rates, and the company’s fundamental measurement variables: leverage and capital expenditure. The paper also found that the macroeconomic positively affects firm value, and leverage has a significant positive effect on firm value. At the same time, capital expenditure shows different results in response to the firm value, that is, negatively significant. In particular, a systematic risk as a mediating variable becomes a significant and positive driver of macroeconomics and leverage on firm value. However, different results indicate that capital expenditure negatively affects the firm value if mediated by the systematic risk. The implication of this research is beneficial to enable companies and investors to make the right analytical decision in the Indonesian capital market in this pandemic covid-19 situation.JEL: E43, G10, G32
Efek Good Corporate Governance Dan Rasio Keuangan Terhadap Pengungkapan Enterprise Risk Management Dewi Noviana; Agoestina Mappadang
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 12, No 1 (2022): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011166800

Abstract

The purpose of this study is to clarify how good corporate governance and financial ratios affect a company's risk management. Data and information on ERM, obtained from annual reports, management reports and annual corporate governance. The purposive examining method turned into applied in determining the take a look at gotten through 34 groups from fifty seven basis department groups recorded at the Indonesia Stock Exchange with six years of remark from 2015 to 2020, in order that 204 look at take a look at had been gotten. The findings of this look at found out that Good Corporate Governance, particularly the Independent Board of Commissioners, Audit Committee, Risk  Management Committee, and Leverage, had no giant effect at the Company`s Risk  Management, while Profitability had a giant high quality effect at the ranges of company threat control in infrastructure groups indexed at the Stock Exchange. Indonesian Securities for the 2015-2020 period. However, as a whole, the ERM chart for the 2015-2020 period, when companies participate in the Enterprise Risk Management Index, combines the presence of independent, audit and risk  Management committees, leverage and profitability factors. Affects the index. Measures infrastructure companies listed on the Indonesia Stock Exchange. Another result of this study is that the most common type of risk is financial risk.
Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0 Agoestina Mappadang; Yuliansyah Yuliansyah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p07

Abstract

This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial reporting. As Industry 4.0 ushers the use of new technology, the use of computerized systems for huge data analysis has advantage and disadvantage in audit and fraud detection. Therefore, our research uses the integration of technology 4.0 as a moderating variable on fraudulent financial reporting. This study also aims to determine fraud with the Beneish M-Score as a financial forensic tool to gage potential fraud in firms' financial statements. The population of this study was drawn from five priority sectors of the Making Indonesia 4.0 program, namely industries in five manufacturing subsectors listed on the Indonesia Stock Exchange. Results indicate that pressure does not have significant effect on fraudulent financial reporting. On the other hand, the opportunity with effective monitoring variable has a negative significant effect on fraudulent financial reporting, whereas rationalization has a positive significant effect on fraudulent financial reporting. The integration of Industry 4.0 variable moderates the effect of fraud on fraudulent financial reporting. Keywords: fraud triangle, technology industry, pressure, opportunity, rationalization
Edukasi dan Sosialisasi Program Pengungkapan Sukarela (Tax Amnesti II) Bagi Wajib Pajak Orang Pribadi Di PT. TSTI Agoestina Mappadang; Melan Sinaga
Jurnal Pengabdian Multidisiplin Vol. 2 No. 1 (2022): Jurnal Pengabdian Multidisiplin
Publisher : Kuras Institute & Scidac Plus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/japamul.v2i1.189

Abstract

Tingkat kepatuhan wajib pajak di Indonesia masih sangat kurang sehingga pemerintah meluncurkan Program Pengampunan pajak yaitu Tax amnesti yang diluncurkan pada tahun 2016 sesuai UU no. 11 tahun 2016 tentang Pengampunan Pajak. Tujuan kegiatan ini yaitu mensosialisasikan kepada masyarakat khususnya wajib pajak agar dapat memanfaatkan fasilitas ini untuk menghindari sangsi kenaikan sebesar 200% bila harta tidak dilaporkan dan ditemukan oleh DJP. Permasalahan besar di Indonesia khususnya mitra pengabdian PT. TSTi yaitu kurangnya pemahaman mitra akan adanya Program Pengungkapan Sukarela, juga masih banyak yang belum mengikuti program Pengampunan Pajak atau Tax Amnesti pada periode 2016-2017. Selain itu banyak peserta TA yang belum merepatriasi aset ke dalam wilayah NKRI dan banyak aset dalam negeri yang belum dideklarasikan ataupun juga belum memahami cara perhitungan aset untuk pengungkapan sukarela. Hal ini menunjukkan potensi wajib pajak mitra masih belum digali dan kepatuhan masih sangat rendah di mitra. Metode pelaksanaan untuk pemecahan masalah di mitra yaitu dengan melakukan presentasi materi dan pemberian simulasi perhitungan, teknis cara pengungkapan harta dan juga pendampingan untuk pelaporan program pengampunan pajak. Kegiatan ini dilakukan secara online dimana peserta yang hadir merupakan wajib pajak orang pribadi baik yang merupakan klien dari PT Tren Solusi Transformasi Indonesia maupun masyarakat luas. Hasil dari kegiatan pengabdian ini terlihat dari jumlah peserta yang memahami cara mengungkapkan harta dan mengikuti Program Pengungkapan Sukarela meningkat dan sebagian lainnya melakukan pembetulan SPT. Pada akhirnya tujuan kegiatan ini tercapai karena tingkat pemahaman masyarakat khususnya peserta mitra pengabdian meningkat.
Financial performance, company size on the timeliness of financial reporting Agoestina Mappadang; Agustinus Miranda Wijaya; Luther Jusuf Mappadang
Annals of Management and Organization Research Vol. 2 No. 4 (2021): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v2i4.975

Abstract

Purpose: Timeliness of corporate financial reports is a crucial factor it which affects the usefulness of information made available to stakeholders or external users, especially for investors. The aim of this study was to examine whether financial performance with profitability, company size, liquidity, leverage can affect the timeliness of financial reporting. Research methodology: A causal relationship and quantitative research methods. This population was taken from industrial manufacturing companies listed on the Indonesia Stock Exchange. The total samples of this study are 30 manufacturing companies from the year 2016 to 2019. This research obtains 84 observation data and uses purposive sampling as a method to get the samples. The statistical with logistic regression for data analysis, used for this research method. Result: We found in this research that profitability, company size, liquidity, and leverage have no significant effect on the timeliness of financial reporting. Limitation: This finding has a weakness, namely, the coefficient of determination is low only 9.9 percent so the statistical result on this research is not able to generalize general results on the timeliness of financial reporting Contribution: This study is useful in highlighting the timeliness of financial reporting should focus to aid in decision making by users and to avoid a company risk.
Determinan Agresivitas Pajak Pada Perusahaan: Kajian Pada Leverage, Likuiditas, Komisaris Independen Dan Manajemen Laba Agoestina Mappadang
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.001

Abstract

The state loses tax revenue, especially from corporate income tax which is quite high every year, this happens because there are still many companies that are doing tax aggressiveness. This study aims to investigate whether corporate tax aggressive have a less transparent information environment. Financial complexity such as leverage and liquidity, independent commissioners, and earnings management affected tax aggressiveness. Effective tax rate (ETR) and cash effective tax rate (CETR) were used to measure tax aggressiveness. The test was conducted for manufacturing firms that were listed on the Indonesian Stock Exchange during the period of 2015-2019. Panel data regression was used to test the hypothesis. The result showed that it failed to find a significant relationship between liquidity and tax aggressiveness. Independent commissioners had a negative impact on tax aggressiveness, but leverage and earning management had a positive impact on tax aggressiveness. Overall, these results important to both financial and tax regulators and other stakeholders, who have a vested interest in understanding the interaction of financial and corporate tax aggressiveness.
Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

Abstract

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)
Determinan kinerja keuangan dan good corporate governance terhadap financial distress model Altman Mia Laksmiwati; Agoestina Mappadang; M. Ridwan Maulana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.603

Abstract

The purpose of this study is to analyze the effect of financial performance (Return On Assets, Current Ratio, Debt to Asset Ratio, Total Asset Turnover) and Good Corporate Governance as measured by Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee on Financial Distress against LQ index companies. – 45 for the period 2016 – 2020. For sampling using the purposive sampling method. This study takes a population of companies that go public on the Stock Exchange on the LG-45 Index and the sample results are 23 companies. Data analysis used multiple linear regression with SPSS ver. 25. This study shows that the results of financial performance (ROA, CR, DAR) and Good Corporate Governance which include Institutional Ownership, Management Ownership are significant to Financial Distress while TATO, Independent Commissioner, and Audit Committee are not significant to Financial Distress.
Co-Authors Agustinus Miranda Wijaya Agustinus Miranda Wijaya Agustinus Miranda Wijaya Christin Agustina Dewi Noviana Handayani, Wuri Septi Ilmi, Syauqi Indrabudiman, Amir Jamaludin Iskak Jamaludin Iskak Jusuf Luther Mappadang Jusuf Luther Mappadang Jusuf Luther Mappadang Jusuf Luther Mappadang Khusaini, Khusaini Laksmiwati, Mia Luther Jusuf Mappadang M. Ridwan Maulana Melan Sinaga Melan Sinaga Melan Sinaga Melan Sinaga Meria Meriana Gulo Puput Dani Prasetyo Adi Vincy Herdalaksmi Hendrilestari Wahyudin Wahyudin Wendi Usino Wulandari Yuliansyah Yuliansyah