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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Subagiastra, Komang; Arizona, I Putu Edy; Mahaputra, I Nyoman Kusuma Adnyana
Jurnal Ilmiah Akuntansi Vol 1, No 2 (2016): Volume 1, Nomor 2, Tahun 2016
Publisher : Universitas Pendidikan Ganesha

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

OPINI AUDIT GOING CONCERN SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI Ni Nyoman Tulia, I Ketut Sunarwijaya, I Nyoman Kusuma Adnyana Mahaputra
Accounting Profession Journal (APAJI) Vol. 1 No. 1 (2019): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Going concern audit opinion is the opinion of the auditor about whether an audited company can maintain its going concern or survival at least in the next one year. This study aims to determine whether profitability, liquidity, company size and KAP size to the possibility of receiving going concern audit opinion on the Indonesian Stock Exchange. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2017. While the study sample used a purposive sampling method to obtain a sample of 20 companies with a total of 60 observations. The data collection method used in this study is the method of observing non participation. The type of data used in this study is secondary data. While the analysis technique used in this study is a regression analysis technique. The results of this study indicate that liquidity has a negative effect on the possibility of going concern audit opinion. Whereas profitability, company size and KAP size do not affect the possibility of going concern going audit opinion.

RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL DAN PROFITABILITAS Gayatri, Ni Wayan Pebry Diyan; Mahaputra, I Nyoman Kusuma Adnyana; Sunarwijaya, I Ketut
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Bank Perkreditan Rakyat (BPR) is a bank whose role is to collect and channel funds.Banks that carry out business activities conventionally or based on sharia principles which intheir activities do not provide services in payment traffic. Several studies on the effect of thelevel of credit risk (NPL), liquidity risk (LDR), operational risk (BOPO) on profitability (ROA) havebeen carried out. However, the results of these studies still show inconsistency. This study aimsto reexamine the influence of the level of credit risk (NPL), liquidity risk (LDR) and operationalrisk (BOPO) on profitability (ROA).This research was conducted at the Bank Perkreditan Rakyat in Gianyar district in2015-2017. The sampling technique used was purposive sampling technique. The sample inthis study amounted to 22 Peopleâ€™s Credit Banks with a total of 66 observations. Data analysistechniques used multiple linear regression analysis.The results showed that credit risk (NPL) and liquidity risk (LDR) had no effect on profitabilityBPR in Gianyar Regency 2015-2017 while operational risk (BOPO) negatively affectedprofitability BPR in Gianyar Regency 2015-2017 so the research hypothesis this is accepted.

RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL DAN PROFITABILITAS Ni Wayan Pebry Diyan Gayatri; I Nyoman Kusuma Adnyana Mahaputra; I Ketut Sunarwijaya
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.304

Bank Perkreditan Rakyat (BPR) is a bank whose role is to collect and channel funds.Banks that carry out business activities conventionally or based on sharia principles which intheir activities do not provide services in payment traffic. Several studies on the effect of thelevel of credit risk (NPL), liquidity risk (LDR), operational risk (BOPO) on profitability (ROA) havebeen carried out. However, the results of these studies still show inconsistency. This study aimsto reexamine the influence of the level of credit risk (NPL), liquidity risk (LDR) and operationalrisk (BOPO) on profitability (ROA).This research was conducted at the Bank Perkreditan Rakyat in Gianyar district in2015-2017. The sampling technique used was purposive sampling technique. The sample inthis study amounted to 22 People’s Credit Banks with a total of 66 observations. Data analysistechniques used multiple linear regression analysis.The results showed that credit risk (NPL) and liquidity risk (LDR) had no effect on profitabilityBPR in Gianyar Regency 2015-2017 while operational risk (BOPO) negatively affectedprofitability BPR in Gianyar Regency 2015-2017 so the research hypothesis this is accepted.

PENGARUH TAX MANAGEMENT PADA KUALITAS LABA DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI I Putu Edy Arizona; I Nyoman Kusuma A Adnyana Mahaputra; Ni Komang Anggreni
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

The aim of this study is to examine effect of tax management to earning quality in Indonesian manufacturing company listed in Indonesian Stock Exchange between year 2008 and 2013. This study also examine moderating effect of managerial ownership and institutional ownership influence relationship between tax management and earning quality. The statistical method that used is moderated regression analysis.The results show that tax management have negative influence to earning quality. Where as there is no interaction managerial ownership in relation between tax management and earning quality. But institutional ownership is moderated in relation between tax management and earning quality.Keywords: Earning quality, tax management, managerial ownership, institutional ownership.

Determinan Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia M Doni Permana Putra; I Nyoman Kusuma Adnyana Mahaputra; Bayu Pasupati
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i1.3559

Perataan laba merupakan proses yang dilakukan oleh manajer agar laba yang dilaporkan nampak stabil dari tahun ke tahun, dalam arti tidak mengalami kenaikan yang sangat tinggi tetapi juga tidak mengalami penurunan yang sangat tajam. Penelitian ini bertujuan untuk memperoleh data empiris dan menguji faktor-faktor determinan yang mempengaruhi praktik perataan laba yang terdiri dari Leverage, Kepemilikan Institusional, dan Kualitas Audit. Penelitian ini merupakan jenis penelitian eksplanatori dengan hubungan kausal efek dengan menggunakan pendekatan kuantitatif. Sampel penelitian ini melibatkan 47 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penentuan sampel dengan purposive sampling diperoleh 141 data observasi, analisis penelitian menggunakan teknik regresi logistik. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap praktik perataan laba, sedangkan kepemilikan institusional berpengaruh negatif terhadap praktik perataan laba. Kualitas audit tidak mempengaruhi praktik perataan laba, dan variabel ukuran perusahaan tidak berfungsi sebagai variabel kontrol dalam penelitian ini.

PERAN GOOD CORPORATE GOVERNANCE PADA HUBUNGAN REGULASI PERBANKAN DAN MANAJEMEN RISIKO: STUDI PADA BANK PERKREDITAN RAKYAT Sri Rahayauni Damayanti; I Nyoman Kusuma Adnyana Mahaputra; Ni Nyoman Ayu Suryandari
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract Small banking risk was greatly influenced by obedience and the work of BPR about banking regulations made by the Government, as well as good management of Banking management. In particular the Bank Of the people in the municipality, there is still a lot of Denpasar BPR experiencing rates of ill health. In the municipality of Denpasar Bali Province in particular and in General that BPR-wheel drive is considered an economy in which SMALL MEDIUM ENTERPRISES sector has the type and character of the customer under a public Bank. By having characters less good clients under Bank's common rates BPR then greater risk compared to the General bank has a character that is better. Thus the achievement of low-risk management by BPR depends of good corporate governance and the regulation of the Government Of the people's Bank in the running. This study used a survey method on the Commissioner of banking sector (BPR) in the province of Bali. In this case the respondents will be asked to fill in a detailed questionnaire about banking regulations, Good Corporate Governance in order to be able to minimize the risk of the Bank Of the people of Bali. Data analysis using the Partial Least Square (PLS). The results showed that the positive effect of banking regulations against risk management while the Good Corporate Governance is not a moderation between the variables influence the regulation of banking towards risk management. For the short term, the results of this research are expected to be contributing to the academics associated with the various factors that lead to the achievement of minimization of risk management. By understanding the factors that influence the minimization of risk management, are expected to reduce the BPR rate to poor health. For the long term, the results of this study are expected to provide input efforts that can be made by the Government in this regard OJK (Financial Services Authority) in addressing the poor health levels of BPR in Bali, improve regulation and GCG with the aim to be able to reduce the risk of BPR BPR and it undermines the customer to perform manipulation of banking so that banking risks becoming lower. Keywords: good corporate governance, government regulation, risk management Abstrak Risiko perbankan yang kecil sangat dipengaruhi oleh berjalannya dan patuhnya BPR tentang regulasi perbankan yang dibuat oleh pemerintah, serta baiknya pengelolaan manajemen Perbankan tersebut. Khususnya Bank Perkreditan Rakyat di Kotamadya Denpasar yang masih banyak terdapat BPR yang mengalami tingkat kesehatan yang buruk. Di Kotamadya Denpasar khususnya dan di Provinsi Bali pada umumnya bahwa BPR dianggap merupakan penggerak roda perekonomian di sektor UMKM yang mana memiliki jenis dan karakter nasabah di bawah Bank Umum. Dengan adanya karakter nasabah yang kurang baik di bawah Bank Umum maka BPR memiliki tingkat Risiko yang lebih besar jika dibandingkan dengan nasabah bank Umum yang memilki karakter yng lebih baik. Dengan demikian tercapainya manajemen risiko yang rendah oleh BPR sangat tergantung dari good corporate governance dan regulasi pemerintah dalam menjalankan Bank Perkreditan Rakyat. Penelitian ini menggunakan metode survei pada komisaris pada sektor Bank Perkreditan Rakyat (BPR) di Provinsi Bali. Dalam hal ini responden akan diminta untuk mengisi kuisioner mengenai regulasi perbankan, Good Corporate Governance dalam usahanya untuk dapat meminimalisasi Risiko Bank Perkreditan Rakyat di Provinsi Bali. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa regulasi perbankan berpengaruh positif terhadap manajemen risiko sedangkan Good Corporate Governance bukan merupakan variabel moderasi antara pengaruh regulasi perbankan terhadap manajemen risiko. Untuk jangka pendek, hasil penelitian ini diharapkan bisa memberikan kontribusi bagi akademisi terkait dengan berbagai faktor yang menyebabkan tercapainya minimalisasi manajemen risiko. Dengan memahami faktor-faktor yang mempengaruhi minimalisasi manajemen risiko, diharapkan dapat mengurangi BPR yang memiliki tingkat kesehatan yang buruk.Untuk jangka panjang, hasil penelitian ini diharapkan dapat memberikan masukan upaya-upaya yang dapat dilakukan oleh Pemerintah dalam hal ini OJK (Otoritas Jasa Keuangan) dalam mengatasi buruknya tingkat kesehatan BPR di Bali, memperbaiki regulasi dan GCG dengan tujuan untuk dapat mengurangi risiko BPR dan mempersulit nasabah BPR untuk melakukan manipulasi perbankan sehingga risiko perbankan menjadi lebih rendah. Kata kunci: Good corporate governance, regulasi pemerintah, manajemen risiko

PENGARUH RASIO-RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI I Nyoman Kusuma Adnyana Mahaputra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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ABSTRAK Tidak dapat dipungkiri bahwa pertumbuhan laba tidak bisa terlepas dari kinerja keuangan perusahaan yang tercermin dalam rasio-rasio keuangan. Penelitian ini bertujuan untuk menyelidiki perngaruh dari current ratio, debt to equity ratio, total assets turnover, dan profit margin terhadap pertumbuhan laba. Sampel penelitian terdiri dari 151 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada 2006-2010. Analisis regresi digunakan untuk mengolah data. Hasil pengujian menunjukkan bahwa current ratio, debt to equity, total assets turnover, dan profit margin memiliki pengaruh signifikan terhadap pertumbuhan laba. Hal ini mengindikasikan bahwa rasio-rasio tersebut mempengaruhi investor dalam mengambil keputusan investasi. Kata kunci: current ratio, debt to equity ratio, profit margin,total assets turnover

National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province I Nyoman Kusuma Adnyana Mahaputra; Ni Wayan Rustiarini; Ni Putu Nita Anggraini; I Made Sudiartana
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.

PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Komang Subagiastra; I Putu Edy Arizona; I Nyoman Kusuma Adnyana Mahaputra
Jurnal Ilmiah Akuntansi Vol 1 No 2: Desember 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v1i2.9994

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

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