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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Angga Hidayat
University of Pamulang
Economics, Econometrics & Finance

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE Angga Hidayat; Nike Yuliah
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.288 KB) | DOI: 10.32493/eaj.v1i3.y2018.p234-241

Abstract

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.
THE EFFECT OF SPIRITUAL INTELLIGENCE (SQ) AND PERSONALITY TYPES ON AUDITOR’S ABILITY TO DETECT FRAUD Romy Andriyanto; Effriyanti Effriyanti; Angga Hidayat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 3 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1586.179 KB) | DOI: 10.32493/JABI.v1i3.y2018.p258-268

Abstract

Nowadays, the recruitment of an auditor is still based on the intellectualintelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression. The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor'sAbility in Detecting fraud with sig value. 0,654 (0,654> 0,05), and SpiritualIntelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).
Co-Authors Effriyanti Effriyanti Nike Yuliah Romy Andriyanto