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All Journal Infestasi KEUNIS Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Computer Based Information System Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL KAJIAN TEKNIK SIPIL Prosiding National Conference for Community Service Project Global Financial Accounting Journal Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Hendi Hendi
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Materials Science & Nanotechnology Social Sciences Transportation Other

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Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

 1 
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak Hendi Hendi; Dea Fanny
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.686

Abstract

This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.
Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Budi Harsono; Sumantri Sumantri; Silvia Sodia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.881

Abstract

This study aims to analyze and determine the factors that influence the disclosure of corporate social responsibility. The independent variables in this study are public share ownership, managerial share ownership, foreign share ownership, size of the board of directors, size of audit committee and size of the female board of directors. The control variables in this study are firm size, firm age, leverage and profitability. The dependent variable in this study is the disclosure of corporate social responsibility with the GRI-G4 proxy. The population in this study are all companies that disclose corporate social responsibility listed on the Indonesia Stock Exchange (IDX) through the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020. Sampling using purposive sampling method as many as 497 companies. Data analysis began with descriptive statistical tests, then continued with panel regression analysis and hypotheses through the E-Views application. The result of this study indicate that public share ownership, managerial share ownership, audit committee size, the size of the female board of directors, firm size and firm age have a significant positive effect on disclosure of corporate social responsibility, profitability has a significant negative effect on disclosure of corporate social responsibility, while foreign share ownership, board of directors size and leverage have no effect on the disclosure of corporate social responsibility.
Co-Authors Aqika Nisa Fadillah Ayu Widia Sari Budi Harsono Chichi Nabilah David Cantona Dea Fanny Desti Desti Dewi Angelina Eka Prasetya Nazara Elia Andiana Ellina Katherine Erika Erika Erwin Haryono Evi Silvana Muchsinati Evi Yanti Febrika Febrika Gautama Wijaya Hadianto Hadianto Ika Oktaviani Yusuf Jennifer Meilisa Jenny Edly Sunyoto Jenny Erika Putri Juliany Susanti Julie Tryany Julyanti Julyanti Kellys Kellys Metta Tjia Michell Phang Misnawati Misnawati Muhammad Tan Abdul R.H Natalia Lorien Nethania Nethania Novianti Novianti Oda IB Hariyanto Petrus Haryanto Wibowo Pradino Kusumo Rendy Diaz Hilrian Riksen Sitorus Risca Sherla Pebriana Robby Krisyadi Selvia Selvia Septi Lisniati Septia Febriani She Lee Susanti Shella Shella Sherly Celia Natalia Silvia Sodia SUMANTRI SUMANTRI Susanti Susanti Suwarno Suwarno Viona Frederica Wina Sri Wulandari Wulan Angreni Yenny Fathia Yenny Susanti Yulias Hidayah