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<![CDATA[THE ROLE OF BUSINESS STRATEGIES ON RELATION INTELLECTUAL CAPITAL ELEMENT AND CORPORATE PERFORMANCE ]]>
<![CDATA[Masri, Indah]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 8, No 1 (2016): Jurnal Aset (Akuntansi Riset). Januari-Juni 2016 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v8i1.12197
<![CDATA[Abstract. The aim of the research is examine the effect of intellectual capital elements on the financial performance of companies with business strategy as moderation. Using data publicly traded company listed on the Indonesia Stock Exchange in the period 2010 to 2013. Testing is done to see the direct influence of the elements of intellectual capital with the company's financial performance. The results showed that of the three elements of intellectual capital that is used in this study (human capital, process capital, customer capital), finds that process capital positive and significant effect on the rate of 5% can improve financial performance of companies. The results support the research conducted by Wang and Chang (2005). Moderation intellectual capital elements with its business strategy shows that process capital is more appropriate in the innovation strategy rather than cost efficiency strategy, because in process capital attached to the innovation and creativity. On the human capital, moderation with an innovation strategy and cost efficiency strategy showed a significant result negative. Explains that the innovation strategy and cost efficiency strategy is not appropriate in human capital, because it weakens positive relationship human capital with the company's financial performance. For moderation customer capital with its business strategy both innovation and cost-efficiency strategy showed no significant results. It is clear that the selection of the company's strategy does not affect the customer capital. The results of this study also confirms some earlier studies on the effect of customer capital on the company's performance is inconsistent. Keywords: cost efficiency strategy;customer capital; financial performance; human capital; innovation strategy; process capital. Abstrak. Tujuan penelitian ini adalah menguji pengaruh unsur modal intelektual terhadap kinerja keuangan perusahaan dengan strategi bisnis sebagai moderasi. Menggunakan data perusahaan publik yang terdaftar di Bursa Efek Indonesia pada periode 2010 hingga 2013. Pengujian dilakukan untuk melihat pengaruh langsung dari unsur modal intelektual dengan kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa dari ketiga unsur modal intelektual yang digunakan dalam penelitian ini (sumber daya manusia, modal proses, modal pelanggan), menemukan bahwa proses modal positif dan signifikan berpengaruh pada tingkat 5% dapat meningkatkan kinerja keuangan perusahaan. Hasil mendukung penelitian yang dilakukan oleh Wang dan Chang (2005). Unsur modal intelektual moderasi dengan strategi bisnisnya menunjukkan bahwa modal proses lebih tepat dalam strategi inovasi daripada strategi efisiensi biaya, karena dalam proses kapital melekat pada inovasi dan kreativitas. Pada human capital, moderasi dengan strategi inovasi dan strategi efisiensi biaya menunjukkan hasil negatif yang signifikan. Menjelaskan bahwa strategi inovasi dan strategi efisiensi biaya tidak tepat dalam human capital, karena itu memperlemah hubungan positif human capital dengan kinerja keuangan perusahaan. Untuk modal pelanggan moderasi dengan strategi bisnisnya baik inovasi dan strategi efisiensi biaya menunjukkan tidak ada hasil yang signifikan. Jelas bahwa pemilihan strategi perusahaan tidak mempengaruhi modal pelanggan. Hasil penelitian ini juga menegaskan beberapa studi sebelumnya tentang pengaruh modal pelanggan terhadap kinerja perusahaan yang tidak konsisten.Kata Kunci: cost efficiency strategy;customer capital; financial performance; human capital; innovation strategy; process capital.]]>
<![CDATA[The Role of Intellectual Capital To Economic Value Added (Empirical Study on Manufacturing Companies of Consumption Goods Sector) ]]>
<![CDATA[Masri, Indah]]>;
<![CDATA[Frisca, Dinda Putri]]>;
<![CDATA[Satria, Indra]]>;
<![CDATA[Bantasyam, Sofyan]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v10i1.12741
<![CDATA[The purpose of this study to analyze the influence of Intellectual Capital to Economic Value Added. The samples are 90 manufacture companies as the item of observations that were taken from annual reports listed of Indonesian Stock Exchange in 2011-2015. The model that used to measure intellectual capital was using Modified Value Added Intellectual Capital Coefficient (M-VAIC). M-VAIC component consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE). This research is quantitative research and using panel data regression on balanced data of fixed effect for data analysis. The results showed that Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) has no positive impact on Economy Value Added (EVA) but in this research has a positive impact on the Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE) to Economic Value Added (EVA).]]>
<![CDATA[The role of corporate governance in the relationships of family company with real earnings management ]]>
<![CDATA[Masri, Indah]]>
<![CDATA[ Jurnal Akuntansi Vol 22, No 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i1.322
<![CDATA[The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.]]>
<![CDATA[Tax Avoidance and Tax Risk Management Impacts on Earnings Response Coefficient ]]>
<![CDATA[Masri, Indah]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v3i2.30165
<![CDATA[This research aims to analyse tax risk management role as a moderating variable in tax avoidance relationships with the earnings response coefficient. The research usesall samples of the non financial multinational companies on Indonesian and Malaysian stock exchanges. The outcome is tax risk management can strengthen the positive effect of tax avoidance on Earnings Response Coefficient. This proves that the tax risk management can be the control from the multinational corporations in handling tax avoidance. Companies that accomplish improved tax risk management can increase pre-tax income transparency that they present, thereby increasing earnings informativeness (ERC).]]>
<![CDATA[Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance ]]>
<![CDATA[Siregar, Amelia Oktrivina]]>;
<![CDATA[Masri, Indah]]>;
<![CDATA[Susilawati, Susilawati]]>;
<![CDATA[Erlangga, Aldy Putra]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v3i2.30075
<![CDATA[The purpose of this research is to examine whether the influence of profitability, leverage, company size and institutional ownership with moderation of board gender diversification on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a negative effect on tax avoidance. Company size has a negative effect on tax avoidance. Institutional ownership has a negative effect on tax avoidance. Gender cannot moderate the effect of Profitability on Tax Avoidance. Gender can moderate the effect of Leverage on Tax Avoidance. Gender cannot moderate the effect of Company Size on Tax Avoidance. Gender cannot moderate the effect of Institutional Ownership on Tax Avoidance. While simultaneous testing shows that the variable profitability, leverage, company size, institutional ownership and gender affect tax avoidance.]]>
<![CDATA[International Tax Avoidance Practice in ASEAN-4 Multinational Company ]]>
<![CDATA[Masri, Indah]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 4, No 2 (2021): The International Journal of Business Review. December 2021 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v4i2.40522
<![CDATA[This study held an evaluation on the role of Tax Risk Management and Government Governance in accordance with international tax practice with tax avoidance. This study uses panel data from year 2010 to 2016 of multinational companies in 4 ASEAN countries namely Indonesia, Malaysia, Singapore, and Philipines as samples. The study result proves that Tax Risk Management and Government Governance successfully decrease international tax avoidance practice in multinational companies in ASEAN especially on Thin capitalization and multinational practice. It means the company performing internal supervision by having task risk management and a better government governance can minimize the negative impact of international tax avoidance practice. Meanwhile, tax havens practice is not significantly influenced since some samples of this study are multinational companies in tax haven country namely, Singapore and Labuan Malaysia. Therefore, the role of task risk management and government governance is not too significant.  ]]>
<![CDATA[Financial Leverage, Risiko Sistematis, Size, Likuiditas Dan Return On Investment Pada Emiten LQ45 Di Bursa Efek Indonesia ]]>
<![CDATA[Indah Masri]]>;
<![CDATA[Salis Musta Ani]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v4i1.76
<![CDATA[The aims of these research is to examine the extent which the variables are identified (size, liquidity, and return on investment) influence the sensitivity of the relationship between financial leverage with systematic risk (beta) using data pool balance panel. This study used a sample LQ45 companies selected by certain criteria. Data taken from information the annual financial statements and annual reports LQ45 2010 to 2013 with a total of 92 firm-year observations. Through the test model 1, the result that size a significant positive effect on the level of 5%. While testing the model 2 showed significant positive results at the level of 1% for financial leverage and liquidity variable. Testing model 3 shows that the leverage significant positive effect on the level of 1%. When tested together in the fourth model, the significant variable is the incremental variable on moderation financial leverage with liquidity, and moderation financial leverage with ROI. Results of model 4 explains that the liquidity and investment levels can affect the level of risk. the higher the level of investment, it will weaken the effect of financial leverage on a systematic risk, due to the higher level of investment led to financial leverage will be decreased so that the inherent systematic risk will also be reduced.]]>
<![CDATA[ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Ria Indah Rahmawati]]>;
<![CDATA[Salis Musta Ani]]>;
<![CDATA[Indah Masri]]>
<![CDATA[ ESENSI: Jurnal Manajemen Bisnis Vol 24 No 2 (2021): ESENSI: Jurnal Manajemen Bisnis ]]>
Publisher : <![CDATA[Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara ]]>
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DOI: 10.55886/esensi.v24i2.251
<![CDATA[Earnings management is a practice that is often carried out by companies in order to improve the quality of the company in attracting investors. This study aims to analyze the effect of Deferred Tax Expense and Tax Planning with Company Size, Forest Level, and Company Growth as control variables on Earnings Management. This research was conducted on consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange in the 2018 – 2019 period. The data used in this study is based on annual financial reports obtained through the www.idx.co.id website. The number of samples taken as many as 22 companies with a research period of 2 years. The research sample was taken using purposive sampling method with the aim of obtaining samples according to the criteria. The analytical method used is panel data linear regression with the E-Views 9 for Windows analysis tool. The test results prove that the Deferred Tax Expense and Tax Planning affect earnings management in a positive direction. These results prove that earnings management practices can be detected through the amount of tax deferred and tax planning carried out by the company.]]>
<![CDATA[ANALISIS PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN KERJA SERTA PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemerintah Kota Depok) ]]>
<![CDATA[Vinne Shabrina Budiono]]>;
<![CDATA[Muchlis Muchlis]]>;
<![CDATA[Indah Masri]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 13 No 2 (2018): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.13.022
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh pendidikan dan pelatihan, pengalaman kerja Serta pemanfaatan teknologi informasi terhadap kualitas laporan keuangan daerah. Penelitian ini menggunakan data primer yaitu kuesioner. Kuesioner disebar sebanyak 60 dan kembali sebanyak 55 kuesioner. Responden yang mengisi kuesioner tersebut adalah pegawai pengelola keuangan Pemerintah Kota Depok. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelititan menunjukan bahwa pendidikan dan pelatihan tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, pengalaman kerja tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah. Sedangkan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah.]]>
<![CDATA[ANALISIS EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN BPHTB DAN PBB-P2 TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BOGOR ( STUDI KASUS PADA BADAN PENGELOLAAN PENDAPATAN DAERAH KABUPATEN BOGOR) ]]>
<![CDATA[Dymitri Hani Puspita Sari]]>;
<![CDATA[Kurnia Heriansyah]]>;
<![CDATA[Indah Masri]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 13 No 2 (2018): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.13.026
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pencapaian target pajak bumi dan bangunan sektor pedesaan dan perkotaan (PBB-P2) dan pajak bea perolehan hak atas tanah dan bangunan (BPHTB) pemerintah Kabupaten Bogor selama tahun 2012-2016 serta untuk mengetahui dan menganalisis seberapa besar efektifitas dan kontribusi penerimaan PBB-P2 dan BPHTB terhadap total penerimaan pendapatan asli daerah pemerintah Kabupaten Bogor selama lima tahun tersebut. Metode pengumpulan data dilakukan dengan cara penelitian lapangan dan penelitian kepustakaan. Dari hasil riset pada pemerintah Kabupaten Bogor menunjukkan bahwa PBB-P2 dan BPHTB selama tahun 2012-2016 telah melebihi target. Kontribusi PBB-P2 terhadap pendapatan asli daerah berkisar 12,90% - 17,55% dan kontribusi BPHTB terhadap pendapatan asli daerah berkisar 22,03% - 24,93%. Sedangkan efektifitas PBB-P2 berkisar 109,12% - 111,13% dan BPHTB berkisar 124,60% - 139,20%. Disarankan agar pemerintah Kabupaten Bogor dapat meningkatkan potensi pajak daerah lainnya agar dapat meningkatkan pendapatan asli daerah.]]>
