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All Journal KEUNIS Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Prosiding National Conference for Community Service Project Global Financial Accounting Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Robby Krisyadi
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Pengaruh Struktur Modal dan Tata Kelola Perusahaan terhadap Kinerja Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Leondy Rionaldo
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.3173

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan tata kelola perusahaan terhadap kinerja perusahaan yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini merupakan penelitian kuantitatif. Penelitian kuantitatif merupakan penelitian yang menekankan pada pengujian teori-teori melalui variabel-variabel penelitian dalam angka-angka, dan melakukan analisis data dengan prosedur statistika dan permodalan matematis. Penelitian ini menggunakan data sekunder yang memberikan informasi mengenai laporan tahunan perusahaan BEI yang akan diteliti. Populasi adalah semua bagian atau anggota dari objek yang akan diamati. Populasi yang digunakan dalam penelitian ini adalah perusahaan BEI yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang dipakai dalam penelitian ini adalah sampel yang bertujuan (Purposive Sampling). Hasil dari uji statistik menunjukkan bahwa variabel short term debt to total assets dan long term debt to total assets memiliki pengaruh signifikan yang positif terhadap return on equity. Hal yang bertolak belakang terjadi pada total debt to equity yang memiliki pengaruh signifikan negatif terhadap return on equity. Pengaruh tidak signifikan terhadap return on equity terjadi pada variabel jumlah dewan direksi, jumlah dewan komisaris, jumlah komite audit, kepemilikan manajerial, dan kepemilikan institusional. Seluruh variabel telah mampu menjelaskan variabel dependen mencapai 76,91% berdasarkan uji koefisien determinasi.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit Robby Krisyadi; Noviyanti Noviyanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.541

Abstract

This study aims to determine the factors that affect delay of audit report. The population of research are companies listed in Indonesia Stock Exchange in 2016 – 2020. The sampling technique used purposive sampling method with 1870 annual report processed. The data analysis technique of this research uses multiple regression and assisted by SPSS software and Eviews software. The result of this research showed that audit opinion and profitability is significantly negative to audit delay, and firm size is significantly positive to audit delay, whereas audit effort, public accounting firm size, debt and ownership concentration have no effect to audit delay. The results of this study are expected to contribute to strengthening agency theory in safeguarding the interests of agents and principals by submitting financial statements in a transparent and timely manner to prevent information asymmetry, as well as strengthening signal theory in explaining the factors for the spread of good news and bad news of companies to investors. In addition, practical contributions for company management can be used as a source of information to find solutions to improve the timeliness of submitting financial reports, for auditors it is expected to be a guide in preparing audit procedures that are more effective in overcoming factors that cause delays in audit reports, and for service authorities. The financial statements are expected to be the basis for policies to strengthen supervision of companies listed on the IDX in submitting annual reports in a timely manner.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KESULITAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Robby Krisyadi; Kelly Kelly
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v7i2.279

Abstract

Kesulitan keuangan merupakan kondisi penurunan keuangan suatu perusahaan. Perusahaan yang mengalami kesulitan keuangan akan mengancam kelangsungan hidup perusahaan. Salah satu faktor yang mempengaruhinya adalah tata kelola perusahaan yang buruk. Penelitian ini bertujuan untuk mengetahui pengaruh dari outside directors, managerial ownership, institutional ownership, independent commissioners, ukuran dewan komisaris, dan ukuran dewan direksi terhadap kesulitan keuangan. Populasi dari penelitian ini berupa seluruh perusahaan di Bursa Efek Indonesia dan sampelnya berupa laporan tahunan dari setiap populasi mulai dari periode 2016-2020 sebanyak 393 perusahaan. Teknik yang digunakan dalam penelitian ini berupa teknik purposive sampling dengan menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa institutional ownership dan ukuran dewan direksi memiliki pengaruh signifikan negatif pada kesulitan keuangan yang artinya semakin tinggi institutional ownership maka perusahaan akan semakin efisien dalam memanfaatkan asetnya sehingga kemungkinan terjadinya kesulitan keuangan dapat diminimalisir dan ukuran dewan direksi yang semakin tinggi akan mengurangi terjadinya agency problem yang dapat menimbulkan indikator kebangkrutan. Sedangkan, managerial ownership memiliki pengaruh signifikan positif terhadap kesulitan keuangan dikarenakan semakin tinggi saham yang dimiliki oleh manajerial maka manajemen mampu bertindak abuse power yang dapat mengakibatkan perusahaan mengalami kesulitan keuangan. Sementara itu, outside directors, independent commissioners, dan ukuran dewan komisaris tidak memiliki pengaruh terhadap kesulitan keuangan.Kata Kunci: Likuiditas, Tata Kelola Perusahaan, Altman Z-Score, Firm Size, Leverage
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Novilim Novilim
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6083

Abstract

The purpose of this research is to analyze the factors that effect tax avoidance on companies listed in Indonesia Stock Exchange. The factors mentioned as independent variables in this study are profitability, audit quality, fiscal loss compensation, capital intensity, firm size, and leverage. Effective tax rate is used as a benchmark of tax avoidance. Determination of the sample in the study using a purposive sampling method by including companies registered in the IDX period of 2015 to 2019. Data on the annual financial reports of companies that have complete financial information are the criteria for collecting research data. The gathered data are then analyzed using a panel regression method with SPSS and Eviews software. The result showed that profitability and audit quality had a positive significant effect on tax avoidance while fiscal loss compensation had a negative significant effect. Meanwhile, the variables of capital intensity, firm size, and leverage do not have an effect on the tax avoidance.
Analisis Pengaruh Karakteristik Dewan Perusahaan terhadap Modal Intelektual pada Perusahaan Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Laurence Laurence
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6082

Abstract

Intellectual capital is an intangible resource that owned by a company which can encourage the company to increase its competitiveness through the creation of value added. This study aims to examine the influence of board size, independent board, executive board, board meetings, and board remuneration on intellectual capital in companies listed on the Indonesia Stock Exchange. This study is designed using a quantitative approach with multiple linear regression analysis method. The objects in this study are companies listed on the Indonesia Stock Exchange with a research year of 2015 - 2019. This study uses secondary data, which are annual reports and financial reports that are collected through the official website of the Indonesia Stock Exchange, the company, and Yahoo Finance. The research applications used in this study are SPSS (Statistical Package for The Social Sciences) version 24 and Eviews version 10. The results of the study found that the board size and executive board have significant influence on intellectual capital. Board size has a positive influence on intellectual capital while the executive board has a negative influence on intellectual capital. Independent boards, board meetings, and board remuneration do not show any sign of significant influence on intellectual capital.
Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report Robby Krisyadi; Elleen Elleen
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.753

Abstract

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.
PENGARUH PENGHINDARAN PAJAK, PERSENTASE DAN MASSA KRITIS DIREKTUR WANITA TERHADAP NILAI PERUSAHAAN Marmileni Triana; Robby Krisyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.473 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.663

Abstract

The value of a company is very important because the higher the level of business continuity, the prosperity of the stakeholders is also higher. This study aims to examine the effect of tax avoidance, the percentage of female directors, and the critical mass of female directors on firm value listed on the Indonesia Stock Exchange (IDX). The object of this research is companies listed on the Stock Exchange from 2016 to 2020. This study took samples using the purposive sampling method. The results of this study indicate that tax avoidance, percentage of female directors and critical mass of female directors have no significant effect on firm value.
Hubungan penghindaran pajak dan tanggung jawab sosial perusahaan pada perusahaan di Bursa Efek Indonesia Susanti Susanti; Hendi Hendi; Robby Krisyadi; Yenny Fathia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.884 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2077

Abstract

This study aims to determine the relationship between tax avoidance and corporate social responsibility in companies on the IDX. In this study, tax avoidance, family ownership, foreign ownership, and public ownership are independent variables. CSR with the GRI 91 proxy is the dependent variable in this study. Companies listed on the Indonesia Stock Exchange (IDX) on the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020 were used in the study. The method used in sampling is purposive sampling method. The data used is the company's annual report that has been audited. Analysis of the data in this study used Eviews10 to perform an analysis that began with descriptive statistical tests, then continued with panel regression analysis and hypotheses. This study shows that tax avoidance with the ETR proxy is proven to have a positive and significant relationship to CSR. The variables of family ownership and foreign ownership are proven to have a public ownership relationship showing a negative coefficient. Firm size, firm profit, and leverage which are control variables in this study are also related to CSR.
Sosialisasi Guna Menangkal Rasisme dan Radikalisme di Kalangan Pelajar di SMP Kristen Immanuel Batam Robby Krisyadi; Muhammad Taufik; Nurhalisa Nurhalisa; Caney Anges; Nadiah Khairunnisa Artanti; Nabila Dea Alifia; Agnes Imelia Chong
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6986

Abstract

SMP Kristen Immanuel Batam adalah sekolah menengah pertama swasta kristiani yang ada di Batam. Mayoritas siswa-siswi SMP Kristen Immanuel Batam merupakan sekolah khusus yang beragama kristen. Dengan latar belakang agama tersebut, sesuai untuk sosialisasi dengan materi dengan tema “Radikalisme dan Rasisme”. Rasisme dan radikalisme merupakan perilaku yang sering kita jumpai. Rasisme dan radikalisme sudah banyak terjadi di kalangan masyarakat dengan membentuk komunitas/organisasi yang berlandaskan Pancasila, tetapi dalam pelaksaaannya berbeda jauh. Pemicu dari tindakan rasisme dan radikalisme ini di karenakan kurangnya edukasi tentang apa itu rasisme dan radikalisme, kurangnya pemahaman dan dampak dari rasisme dan radikalisme. Salah satu dampak terbesar yang terjadi adalah korban mengalami gangguan pada mental dan psikis ,hal ini tentunya membahayakan kesehatan jiwa dan aspek kehidupan korban. Maka dari itu pentingnya paham rasisme dan radikalisme harus di lakukan terutama dikalangan remaja. Memberikan edukasi adalah salah satu tindakan untuk mencegah terjadinya rasisme dan radikalisme. Hal ini bertujuan agar para remaja tidak melakukan rasisme dan radikalisme dan paham tentang dampak dan bahaya bagi korban dan pelaku nya dan mengetahui bagaimana tindakan yang di lakukan jika menjadi korban dari rasisme dan radikalisme. Karna hal seperti ini harus di lakukan sedari dini, agar remaja memiliki sikap yang sesuai dengan ideologi kita bangsa indonesia yaitu pancasila.
Analisis Tata Kelola Perusahaan Terhadap Kebangkrutan Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Selin Selin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to examine whether corporate governance has an effect on the risk of corporate bankruptcy. The variables of corporate governance assessment include audit committee attendance, audit committee size, audit committee independence, audit committee expertise, audit committee meetings, board independence, and board size. The variable of corporate bankruptcy is measured based on the issuance of the financial statements for two consecutive years between experiencing profit or loss, so this study uses the logistic regression method. The population used comes from non-financial data of companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The results show that audit committee size, audit committee independence, frequency of board meeting have a significant negative effect on corporate insolvency.
Co-Authors Agnes Imelia Chong Andi Andi Caney Anges Efri Mulfandi Elleen Elleen Hendi Hendi Jennifer Meilisa Jeslyn Jeslyn Jessy Jessy Kelly Kelly Laurence Laurence Leondy Rionaldo Mariska Ramadana Marmileni Triana Miranda Irawan Muhammad Taufik Nabila Dea Alifia Nadiah Khairunnisa Artanti Novilim Novilim Noviyanti Noviyanti Nurhalisa Nurhalisa Ricky Ricky Salma Alfiqi Selin Selin Susanti Susanti Windy Sjachputri Yenny Fathia