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ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Riza Praditha; Haliah Haliah; Abdul Hamid Habbe; Yohanis Rura; Anas Iswanto Anwar
Hasanuddin Economics and Business Review Vol 4, No 1 (2020): HEBR June 2020
Publisher : Hasanuddin University

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.

PENGUNGKAPAN PRO FORMA, MENDUKUNG ATAU MENYESATKAN INVESTOR? Yohanis Rura
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Pro forma is originated from Latin. It contains different meaning depends on which discipline it is used. In accounting, pro forma disclosure is used to show effect of important transaction which occurs after the end of periods, or which occurs during period but not fully reflected in historical cost financial statement of a firm. Pro forma disclosure has the objective to support (but might mislead) investor in decision making focused on particular influence of important transaction. Company with low GAAP profit information; less profitable company and has higher level of debt but more liquid, whose P-E ratio and market to book is higher than other companies in the industry; has the tendency to do pro forma disclosure. Pro forma disclosure has been supported by several theories such as: efficient market theory, catering theory, agency theory, signaling theory, and stakeholder theory. However, there are problems in reporting pro forma figures. There is no standard to it. Therefore, information on pro forma disclosure might also mislead less sophisticated investor.

Pengumuman Dividen terhadap Harga Saham dan Abnormal Return pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Muhammad Husni; Abd Rahman; Yohanis Rura; Syarifuddin Rasyid
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.46384

This study aims to determine the effect of dividend announcements on stock prices and abnormal returns on goods and consumption sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used is secondary data. The sampling technique used is purposive sampling. The number of samples used was as many as 31 goods and consumption sector companies that made dividend announcements in the period 2019-2021. The data analysis technique uses a paired sample t-test with an observation period of 6 days, which is 3 days before and 3 days after the dividend announcement. The results showed the probability value of the stock price of 0.811 and the abnormal probability value of the return of 0.412, the value of Asymp. The significance of the > 0.05, means that there can be no significant difference between the average stock price and abnormal returns both before and after the dividend announcement.Keywords : Dividend Announcement, Stock Price, Abnormal Return.

Pengaruh Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Teri Teri Teri; Yohanis Rura
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.312

Penelitian ini bertujuan untuk menganalis pengaruh antara pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai pajak yang bekerja di Kantor Pajak Pratama Makassar Selatan. Metode pengambilan sampel adalah sampel jenuh sehingga seluruh sampel yang digunakan adalah seluruh populasi. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak. Hal sama juga ditemukan pada hasil uji antara penagihan pajak dengan penerimaan pajak. Sehingga dapat dikatakan bahwa semakin baik pemeriksaan dan proses penagihan pajak yang dilakukan, maka akan semakin besar pula penerimaan pajak yang diperoleh.

Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Nur Sandi Marsuni; Yulitasari Yulitasari; Kartini Kartini; Yohanis Rura
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.

PENGUNGKAPAN PRO FORMA DAN KEPUTUSAN INVESTOR: UJI EMPIRIS TEORI SIGNALING DAN TEORI PASAR EFISIEN DI BURSA EFEK INDONESIA (BEI) Yohanis Rura; Bambang Subroto; Made Sudarma; Rosidi Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.

ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF BENEFITS, EASE OF USE, AND RISKS ON DECISIONS TO USE ELECTRONIC MONEY BASED ON QUICK RESPONSE CODE INDONESIAN STANDARD Alifah Annisa; Syarifuddin Syarifuddin; Yohanis Rura
Contemporary Journal on Business and Accounting Vol 3 No 02 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.41

Purpose – This study aims to find out and analyze how much effect the application of perceived benefits, ease of use, and risk has on the use of the Indonesian standard quick response code Design/methodology/approach – This research uses a quantitative approach and the method used is multiple linear regression analysis. Sample determination is carried out by purvosive sampling method Findings – The results of this study indicate that in the millennial generation sample, perceived ease of use affects the decision to use electronic money based on the Indonesian standard quick response code. However, perceived of usefulness and risks have no effect. Meanwhile, in the merchant sample, perceived of usefulness, ease of use, and risk have no effect on the decision to use electronic money based on the Indonesian standard quick response code and there is an average difference between the millennial generation and merchant sample groups. Originality – The number of samples used in this study was 80 respondents who were in Makassar City. Keywords: Perceived, Decision on Use, Quick Response Code Indonesian Standard Paper Type Research Result

Pengaruh Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Teri Teri Teri; Yohanis Rura
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.312

Penelitian ini bertujuan untuk menganalis pengaruh antara pemeriksaan pajak dan penagihan pajak terhadap penerimaan pajak. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai pajak yang bekerja di Kantor Pajak Pratama Makassar Selatan. Metode pengambilan sampel adalah sampel jenuh sehingga seluruh sampel yang digunakan adalah seluruh populasi. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak. Hal sama juga ditemukan pada hasil uji antara penagihan pajak dengan penerimaan pajak. Sehingga dapat dikatakan bahwa semakin baik pemeriksaan dan proses penagihan pajak yang dilakukan, maka akan semakin besar pula penerimaan pajak yang diperoleh.

Pengaruh Pengalaman, Kompensasi, Komitmen Organisasi, Pemahaman Good Governance, dan Kejelasan Peran terhadap Kinerja Auditor Internal Felicia Leemann; Arifuddin Mannan; Yohanis Rura
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.22106

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh pengalaman, kompensasi, komitmen organisasi, pemahaman good governance, dan kejelasan peran terhadap kinerja auditor internal Inspektorat Daerah Kota Makassar dan Provinsi Sulawesi Selatan. Jenis data dalam penelitian ini merupakan data primer melalui kuesioner. Metode analisis yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengalaman berpengaruh terhadap kinerja auditor internal, kompensasi tidak berpengaruh terhadap kinerja auditor internal, komitmen organisasi tidak berpengaruh terhadap kinerja auditor internal, pemahaman good governance berpengaruh terhadap kinerja auditor internal, kejelasan peran berpengaruh terhadap kinerja auditor internal.

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