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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) BAKI (Berkala Akuntansi dan Keuangan Indonesia) DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business BJRA (Bongaya Journal of Research in Accounting) Journal of Economic, Management, Accounting and Technology (JEMATech) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asia Pacific Fraud Journal Jurnal Akuntansi Jurnal Manajemen Maranatha FINANSIA : Jurnal Akuntansi dan Perbankan Syariah BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Jurnal Akuntansi Bisnis Performance : Jurnal Bisnis dan Akuntansi Perspektif Akuntansi Jurnal Bingkai Ekonomi (JBE) Telaah Bisnis Jurnal Akuntansi Keuangan dan Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

Ari Budi Kristanto

Universitas Kristen Satya Wacana

Author-ID : 300264

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kompleksitas Pajak terhadap Kepatuhan Wajib Pajak: Apakah Kultur Nasional Memiliki Peran? Viliona Viliona; Ari Budi Kristanto
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

This study examines the effect of tax complexity on tac compliance, and examines the effect of national culture as moderating variables between the relationship of tax complexity and tax compliance. Moreover, the national culture itself consist of 6 dimensions, namely masculinity, individualism, uncertainty avoidance, power distance, short-term normative orientation, and indulgences. The population in this study are all countries around the world. The sample consist of countries that were included in the studies of Tax Effort 2015 and National Culture 2015. After sorting the data based on the variables, the sample were 45 countries. The analysis technique is using Moderated Regression Analysis (MRA). Before conducting the test, the data was tested using the classical assumption test. The result showed that tax complexity had no effect on tax compliance (beta -0,307; significance 0,426). This study also proves that national culture with the dimensions of masculinity, individualism, uncertainty avoidance, power distance and indulgence as moderating variables can strengthen the negative relationship between tax complexity and tax compliance. In addition, the dimension of short-term normative orientation cannot moderate the relationship between tax complexity and tax compliance. This research can be used as an evaluation material for the government in considering the role of national culture in solving problems related to non-compliance with taxpayers in a country. Keywords: Tax Complexity, Tax Compliance, and National Culture

Analisis Faktor â€“ Faktor Yang Mempengaruhi Kebijakan Dividen Feisy Christina Puteri; Ari Budi Kristanto; Paskah Ika Nugroho
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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This research used multiple regression method to examine the relationships between the profitability, investment opportunity, leverage and dividend payout ratio previous year with dividend policy. Sampling method used in this research are purposive sampling method. Hypotheses tests of this research used 65 sample of manufacturing company which were listed in the Indonesian Stock Exchange ( IDX ) from the year of 2007 until 2010. Results of this research show that the dividend payout ratio previous year had a significant positive effects on the dividend policy, while profitability, leverage and investment opportunity had no significant effects on the dividend policy.Key words : profitability, investment opportunity, leverage, dividend payout ratio previous year and dividend policy

COINCIDENT & FORECAST RELEVANCE: APAKAH LAPORAN KEUANGAN MEMILIKI RELEVANSI NILAI? Laras Novitasari; Ari Budi Kristanto; Maria Rio Rita
SEGMEN Jurnal Manajemen dan Bisnis Vol 14, No 2 (2018): SEGMEN - Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Tujuan riset ini adalah untuk mengetahui apakah terdapat coincident relevance dan forecast relevance pada perusahaan publik di Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Penelitian ini menggunakan metode purposive sampling dan diperoleh 314 perusahaan sebagai sampelnya. Metode analisis yang digunakan dalam penelitian adalah analisis regresi berganda. Temuan riset ini adalah terdapat bukti coincident relevance dan forecast relevance di Indonesia. Artinya, informasi akuntansi sudah mencerminkan kondisi ekonomi yang sesungguhnya dan informasi akuntansi tersebut dapat dijadikan masukan dalam menilai kinerja perusahaan di masa yang akan datang. Kesimpulannya, bahwa laporan keuangan memiliki relevansi nilai. Kata Kunci: Relevansi Informasi Akuntansi, Coincident Relevance, dan Forecast Relevance.

Relevansi nilai ukuran kinerja dan risiko: tinjauan berdasarkan siklus hidup usaha Priscilla Intan Dwi Kriswidiyanti; Ari Budi Kristanto; Maria Rio Rita
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 1, FEBRUARI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i12021p013

AbstractPerformance and risk information have important role in describing the condition of the company. This study aims to explain the relevance of information on the value of performance measures and information on the value of risk to the value of the company in each company’s life cycle. This study used the objects of manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2016. The research sample was selected using a purposive sampling method with the specified criteria. The variables used in this research includes change in sales growth, capital expenditure, change in operating cash flow, change in return on sales, and change in net income. Meanwhile, the risk assessment used book to market, beta, size, and leverage. Classification of life cycle adopted scoring on age, dividend payout, capital expenditure, and sales growth categorized according to industrial quintiles. This research employed a quantitative approach with multiple regression analysis techniques. The result of the research shows that there is relevance of performance and risk value that at mature stage. However, there is only relevance of risk value at decline stage. In general, this research provides evidence that the relevance of performance information and risk to each life cycle is different. However, this study failed to review the phenomenon of value relevance at the growth stage because of unsupported empirical data. Accordingly, future researches are advised to use alternative business ages as a proxy for the company’s life cycle. This study supports the theory of the relevance of accounting information in business decision making related to the business life cycle. This finding can be a direction for managerial and strategic decision making in the company where the risk value is considered relevant in management decision making, while performance information is the basis for corporate decision making in the mature phase.AbstrakInformasi kinerja dan risiko berperan penting dalam menggambarkan kondisi perusahaan. Penelitian ini bertujuan untuk menjelaskan relevansi informasi nilai ukuran kinerja dan informasi nilai resiko terhadap nilai perusahaan di setiap siklus hidup perusahaan. Penelitian ini menggunakan obyek perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode tahun 2009-2016. Sampel penelitian dipilih berdasarkan metode purposive sampling. Variabel untuk menilai kinerja adalah perubahan pertumbuhan penjualan, belanja modal, perubahan arus kas operasi, perubahan imbal hasil dari penjualan, dan perubahan laba bersih. Sedangkan proksi untuk menilai risiko menggunakan variabel rasio nilai buku terhadap nilai pasar, beta, ukuran perusahaan dan rasio hutang yang dikategorikan menurut kuintil industri. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi berganda. Hasil penelitian menunjukkan bahwa terdapat relevansi nilai kinerja dan risiko pada tahap mature, namun hanya terdapat relevansi nilai risiko pada tahap decline. Secara keseluruhan, penelitian ini membuktikan secara empiris bahwa informasi kinerja dan risiko pada tiap siklus hidup berbeda. Namun studi ini tidak dapat membahas fenomena relevansi nilai pada tahapan growth karena tidak didukung oleh data empiris. Sehubungan dengan itu, penelitian selanjutnya dapat menggunakan alternatif umur usaha sebagai proksi siklus hidup perusahaan. Studi ini mendukung teori relevansi informasi akuntansi dalam pengambilan keputusan usaha yang dihubungkan dengan siklus hidup usaha. Temuan ini diharapkan menjadi arahan bagi pengambilan keputusan strategik di perusahaan, dimana nilai risiko dianggap relevan dalam pengambilan keputusan manajemen, sementara informasi kinerja menjadi dasar pengambilan keputusan perusahaan di tahap mature.

KARAKTERISTIK DIREKSI DAN PENGUNGKAPAN INFORMASI BERWAWASAN MASA DEPAN Andreas Mardani; Ari Budi Kristanto
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.921 KB)

The development ofcapital marketrequires a high need for informations. Company’s informationsare useful as an input for external parties in order to make a decision. This research aims to verify the influence of director characteristicstoward Forward-Looking Information (FLI) disclosure on Indonesian manufacturing companies. In this research, the board characteristics are consist of director’s over-confidence, gender and age. The population consist of all manufacturing companies which are registered on Bursa Efek Indonesia during the year of 2017-2018. The sample were taken using purposive sampling method, and obtained 60 companies. The level of FLI disclosure being measured by FLI score. The method of analysis used in this research was panel data regression analysis. The research result showed (1) the directors over-confidence has no significant effect on FLI disclosure, (2) the directors gender has no significant effect on FLI disclosure, (3) the directors age has a negative and significant effect on FLI disclosure in Indonesia manufacturing companies. Keywords: disclosure index; forward looking information disclosure; characteristic director; excessive confidence

EFEKTIVITAS TAX AMNESTY DI INDONESIA: STUDI META-ANALISIS Joshua Jordan Mamesah; Ari Budi Kristanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.05.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to examine whether the tax amnesty program implemented in 2015 can improve individual taxpayer compliance in Indonesia. This study uses a meta-analysis approach to synthesize the results of previously conducted research to evaluate the benefits of the tax amnesty policy. The results of this study indicate evidence that the tax amnesty program has a positive effect on individual tax compliance so that it is concluded that the implementation of the tax amnesty program is considered effective in increasing individual tax compliance. Theoretically, this research enriches the literature and provides conclusions for the results of previous studies. The results of this study can be used by the Government of Indonesia in evaluating the impact after this tax amnesty policy ends.

PERCEPTIONS OF PROSPECTIVE TAXPAYERS AND TAXPAYERS ON THE ETHICS OF TAX EVASION IN SALATIGA Nelphy Bryan Abrahams; Ari Budi Kristanto
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

A number of taxpayers are still committing tax evasion. This was done for the reasons, among others, dissatisfaction with the tax system, unfair tax practices and tax discrimination treatment. This study was conducted to explore the perception of taxpayers and prospective taxpayers on tax evasion behavior, specifically from the point of view of the taxation system, tax justice and discrimination in taxation. This study uses a survey method on the respondents. Taxpayer respondents in this study are individual taxpayers with income from work and business. The prospective taxpayers are obtained from students of management and accounting study programs. The research data were then analyzed using descriptive statistical analysis techniques. The results of this study found that in general, respondents do not agree that tax evasion is an ethical act, even though the tax system does not work well, there is no justice and discrimination occurs in taxation practices. Based on the findings of this study, it can be concluded that in general taxpayers and prospective taxpayers have a negative perception of tax evasion. This is a capital for the government in improving tax compliance.

Pengaruh Biaya Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan [Influence of Cost against Corporate Social Responsibility, Financial Performance, and Value] Aditya Satya Yudharma; Yeterina Widi Nugrahanti; Ari Budi Kristano
DeReMa (Development Research of Management): Jurnal Manajemen Vol 11, No 2 (2016): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v11i2.206

Corporate social responsibility is becoming increasingly important in Indonesia and many companies get into trouble when they do not care about environmental and social issues. The purpose of this research is to analyze the influence of corporate social responsibility expenditure on the financial performance and value of a firm. The samples used in this study were 56 companies listed in the Indonesia Stock Exchange 2012 and 2013. The samples were chosen using the purposive sampling method based on certain designated criterias. Corporate social responsibility expenditure is measured by employee welfare cost and social expenditure for the community. The financial performance is measured by return on assets (ROA) and the firm value is measured by Tobin’s Q ratio. For testing hypothesis, this study used multiple regression analysis. The result of this study showed that the employee welfare cost had a positive effect toward financial performance (ROA) and no effect toward firm value (Tobin's Q) while social expenditure for community had no effect toward financial performance (ROA) and firm value (Tobin’s Q).

RELEVANSI NILAI TINGKAT LABA VS PERUBAHAN LABA Ari Budi Kristanto
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.5221

This study aims to examine whether the level of earnings and changes in earnings have the information value relevance, and test whether there is a difference in the value relevance between the two types of information. This study uses companies that are included in the manufacturing industry group on the IDX between 2009-2016 as an object of observation. The sample used was chosen using the purposive sampling method, with criteria: registered in a row over an 8-year period, having complete data for all research variables. The existence of value relevance is tested using multiple regression analysis tools, to see indications of the ability of information to influence stock prices as a proxy for investor decisions. Moreover, the difference in the value relevance of information is tested by evaluating the difference in the residuals of the two regression models using the Hotelling t score. The results of this study indicate that there is value relevance to earnings level information and earnings changes, but it cannot prove that the relevance of information values is significantly different. Allegedly, information on the level of earnings and changes in earnings both represent management performance, so that the meaning of both information is not significantly different and equally utilized to support investor decision making.

PENGARUH MODAL SOSIAL TERHADAP PENGHINDARAN PAJAK DI INDONESIA Ina Dian Permata; Ari Budi Kristanto
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 2 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v5i2.332

Penelitian ini bertujuan untuk mengetahui apakah modal sosial dimana perusahaan beroperasi akan mempengaruhi kegiatan penghindaran pajaknya. Penelitian ini menggunakan data sekunder berupa data-data keuangan yang diambil dari laporan keuangan perusahaan manufaktur tahun 2018, serta hasil survei Statitistik Modal Sosial Indonesia tahun 2017. Sampel yang dipilih menggunakan metode purposive sampling menghasilkan sebanyak 222 perusahaan sampel. Teknik analisis data yang digunakan yaitu regresi linier berganda, dengan modal sosial sebagai variabel independen, dan penghindaran pajak perusahaan sebagai variabel dependen. Modal sosial diukur dengan menggunakan Indeks Modal Sosial berdasarkan survei Badan Pusat Statistik. Penghindaran pajak diukur dengan proxy Effective Tax Rate (ETR). Berdasarkan hasil analisis menunjukan bahwa modal sosial berpengaruh negatif terhadap penghindaran pajak.

Co-Authors Acropolis Gemilang Mada Ngara Ledewara Adinda Elsinta Damayanti Aditya Satya Yudharma Andika, Tomy Andreas Mardani Anindya Yunita Kartika Putri Anisah Kusuma Dewi Apriani Dorkas Rambu Atahau Aprina Nugrahesthy Sulistya Hapsari Ardy . Atmaja, Teofilus Banni Ayu Fina Karimatussofiah Caecilia Dita Purwanti Christian Alessandro Noreen Christian Alessandro Noreen Christina Kusumadewi Devi, Ikhyana Dewi Widowati Dewi, Anisah Kusuma Dewi, Septiana Kusuma Emelia Aprodaid Marwa Febrita, Restiana Eka Febriyanto, Dwi Panggah Feisy Christina Puteri Geby Febiola Lenggu Gilang Sadita Harijono Harijono Ika Risda Yunisaningrum Ina Dian Permata Intiyas Utami Itasari, Rachmadani Nur Joshua Jordan Mamesah Karinea Hariadi Kerinea Estetika Hariadi Kevin Marshal Mark Kevin Mulyono Teguh Krismona Krismona Laras Novitasari Marcelina Novenda Gissela Anggari Mardani, Andreas Margareta Dewi Perbawaningsih Maria Rio Rita Maria Theresia Irlene Mark, Kevin Marshal Mikhael Andre Kurniawan Muhammad Zainul Abidin, Muhammad Zainul Nelphy Bryan Abrahams Nelphy Bryan Abrahams, Nelphy Bryan Ni Luh Putu Chandrika Nugraha, Royanul Ocsa Nugraha Saian Paskah Ika Nugroho Pinata, Tabita Aszola Priscilla Intan Dwi Kriswidiyanti Priska Tandi Gala Putri, Dhea Safira Rahayu Widati Restiyanti Restiyanti Restiyanti Restiyanti Riskin Hidayat Salma Faundria Nagari Seviana, Amalia Aida Sherliana Dewi Soegiono, Like Supatmi Syarendra, Jessica Dhea Theresia Woro Damayanti Utomo, Mohamad Nur Vanesali, Laurensia Vania Clarensia Budiono Veronica Rasmi Febrianty Siahaan Viliona Viliona Viliona Viliona Vina Elfreda Vitalia Thesa Pramaishella Widya Oktarina Sulistyaningrum Widya Oktarina Sulistyaningrum Yeterina Widi Nugrahanti Yokhebed Widhianingtyas Yoko Karundeng Yuna Adhi Pamungkas Yunita Kurniawati Zefanya Lisnarossa Damahendra

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