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All Journal SEIKO : Journal of Management & Business Kajian Bisnis STIE Widya Wiwaha JEMMA | Journal of Economic, Management and Accounting
Umi Wahidah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE) Umi Wahidah; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.822 KB) | DOI: 10.32477/jkb.v26i2.110

Abstract

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Jasa Transportasi yang Terdaftar di BEI) Sri Ayem; Suyanto Suyanto; Umi Wahidah
JEMMA (Journal of Economic, Management and Accounting) Vol 2, No 1 (2019): Maret 2019
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.497 KB) | DOI: 10.35914/jemma.v2i1.139

Abstract

This research aims to examine the effect of adopting International Financial Reporting Standards (IFRS) and Good Corporate Governance (GCG) on earnings management (case studies on transportation service companies listed on the Indonesian stock exchange. GCG in this study uses the audit committee proxy, institutional ownership, and Independent Commissioner, while earnings management in this study was measured by the Absolute discretionary accrual (ABSDA). This study used a population of transportation service companies listed on the Indonesia Stock Exchange. The data of this study were obtained from secondary data obtained from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the company's annual report from 2011-2017 The sampling method uses purposive sampling technique, the population that will be used as the research sample is a population that meets certain sample criteria. Companies that has the criteria of the research sample as many as 105 companies. To examine the effect of IFRS and good corporate governance on earnings management by using SPSS 16. The results showed that IFRS and Institutional Ownership affect earnings management. While the Audit Committee and Independent Commissioners have no effect on earnings management.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKM Di Kota Yogyakarta Sri Ayem; Umi Wahidah
JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 1 (2021): Maret 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v4i1.437

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas laporan keuangan dan pemberian kredit terhadap kinerja UMKM di Kota Yogyakarta. Jenis penelitian yang digunakan dalam penelitian ini adalah pengujian hipotesis. Sampel dalam penelitian ini adalah UMKM di Kota Yogyakarta. Teknik pengumpulan data menggunakan kuesioner. Uji validitas dan reliabilitas dilakukan terhadap responden yang memiliki karakteristik yang sama dengan subjek penelitian. Pengukuran variabel menggunakan skala likert 1-5. Hasil pengujian pertama menunjukkan bahwa variabel kualitas laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Reliabilitas laporan keuangan UMKM masih tergolong rendah sehingga informasi tidak relevan berpotensi besar menyesatkan pengguna informasi dalam pengambilan keputusan. Hasil kedua menunjukkan bahwa variabel pemberian kredit berpengaruh positif dan signifikan terhadap kinerja UMKM. Kemudahan akses kredit UMKM mampu mendorong UMKM untuk mengembangkan usaha dan meningkatkan kinerja UMKM. Penelitian ini berkontribusi untuk memberikan referensi terkait peningkatan kinerja UMKM melalui penyusunan laporan keuangan yang berkualitas dan pemberian kredit kepada UMKM.Kata Kunci: kinerja UMKM, kualitas laporan keuangan, pemberian kredit.ABSTRACTThis research aims to find out the effect of the quality of financial statements and granting ofcredit on the performance of MSMEs in the City of Yogyakarta. This type of research used in this study is hypothesis testing. The sample in this study was the UMKMs in Yogyakarta City. Data collection techniques using a questionnaire. Validity and reliability tests were conducted on respondents who had the same characteristics as the research subjects. Measurement of variables using the Likert scale 1-5. The first test results indicate that the variable quality of financial statements does not affect the performance of UMKMs. The reliability of UMKM financial reports is still relatively low so that irrelevant information will have a great potential to mislead users of information in decision making. The second result shows that the variable crediting has a positive and significant impact on the performance of UMKMs. Ease of access to MSME credit is able to encourage UMKMs to develop businesses and improve MSME performance. This research contributes to provide references related to improving the performance of UMKMs through the preparation of quality financial reports and granting of credit to UMKMs.Keywords: granting of credit, quality of financial statements, UMKM’s performance.
Pengaruh Komite Audit, Komisaris Independen, Ukuran Perusahaan Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Sri Ayem; Suyanto Suyanto; Umi Wahidah; Diana Lestari
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4753

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh komite audit terhadap integritas laporan keuangan, pengaruh komisaris independen terhadap integritas laporan keuangan, pengaruh ukuran perusahaan terhadap integritas laporan keuangan dan pengaruh kualitas audit terhadap integritas laporan keuanga. Sampel pada penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Jumlah sampel dalam penelitian ini sebanyak 80 data. Pengumpulan data dilakukan memalui situs resmi idx dan situs resmi perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda denganmenggunakan aplikasi SPSS 18.0. Hasil pengujian olah data menunjukan hasil bahwa komite audit berpengaruh positif terhadap integritas laporan keuangan sedangkan pengaruh komisaris independen, ukuran perusahan dan kualitas audit berpengaruh negatif terhadap integritas laporan keuangan. Kata Kunci: Komite Audit; Komisaris Independen; Ukuran Perusahaan; Kualitas Audit
Co-Authors Diana Lestari Sri Ayem Sri Ayem Sri Ayem Suyanto Suyanto