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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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Journal : Global Financial Accounting Journal

 1 
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.
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