Articles
<![CDATA[Firm Value: Does Corporate Governance and Research & Development Investment Matter? ]]>
<![CDATA[Cut Sri Murinda]]>;
<![CDATA[Islahuddin Islahuddin]]>;
<![CDATA[Nuraini A]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1029.904 KB)
|
DOI: 10.22219/jrak.v11i2.16786
<![CDATA[This study aims to examine the factors that affect firm value. This research uses purposive sampling method. The sample of the research is 45 financial companies (128 year-firm observations) listed in Indonesia Stock Exchange for the period of 2017-2019. Multiple regression analysis with unbalanced panel data was applied to analyze the data. A corporate governance index published by Globe and Mail with 4 sub-indices is adopted, namely board composition, shareholding and compensation policies, shareholder rights and disclosure. The results of this study indicate that good corporate governance and research & development investment have no effect on firm value. This explains that the implementation of good corporate governance and firm investment in research & development are not the main information for investors in making investments. However, intellectual capital and enterprise risk management disclosure have effect on firm value. The results can be used as a reference for researchers, especially in the accounting sector related to the development of measuring instruments for good corporate governance.]]>
<![CDATA[PENGARUH PERLINDUNGAN HUKUM, ORIENTASI ETIKA IDEALISME, ORIENTASI ETIKA RELATIVISME DAN RETALIASI TERHADAP INTENSI WHISTLEBLOWING (SURVEI PADA MAHASISWA UNIVERSITAS NEGERI DI PROVINSI ACEH) ]]>
<![CDATA[Azhari Effendi]]>;
<![CDATA[Nuraini Nuraini]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to know the: (1) the influence of legal protection, idealism ethical orientation and relativism ethical orientation simultaneously on whistleblowing intention, (2) the influence of legal protection has on whistleblowing intention, (3) the influence of idealism ethical orientation on whistleblowing intention, (4) the influence of relativism ethical orientation on whistleblowing intention, (5) the influence of retaliation on whistleblowing intention. The population of this study is 395 students from state universities in Aceh province. Sampling technique used was simple random sampling. The data source used in this study is primary data through the distribution of questionnaires to respondents. Data were analyzed using multiple regression analysis with SPSS 20 processing. The result from this research (1) Legal protection, idealism, relativism and retaliation have an influence together (simultaneously) on whistleblowing intentions. (2) Legal protection has a positively influence on whistleblowing intentions. (3) Idealism has a positive effect on whistleblowing intentions. (4) Relativism has not influence on whistleblowing intention. (5) Retaliation has not influence on whistleblowing intention]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KABUPATEN ACEH UTARA) ]]>
<![CDATA[Azia Kausarina]]>;
<![CDATA[Nuraini Nuraini]]>;
<![CDATA[Yulia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to determine the effect of service quality, tax sanctions and awareness by taxpayers on taxpayer compliance in paying land and building taxes. Data collection techniques in this study were carried out by distributing questionnaires containing statements with available alternative answers to Land and Building Taxpayers in North Aceh. The data analysis method used is multiple linear regression analysis. Research data processing is done by using SPSS software model for windows. The results of the study indicate that the variables of local government service quality, tax sanctions and taxpayer awareness simultaneously or partially have a significant and significant effect on taxpayer compliance in paying land and building taxes.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DALAM BINGKAI SYARIAH ]]>
<![CDATA[Arditi Annisa H]]>;
<![CDATA[Nuraini Nuraini]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Research in corporate social responsibility (CSR) has long been established yet there are still new dimensions for its discussion within the Islamic perspective. This study undertakes the investigation of CSR within the Islamic banking industry utilizing the Shariah Enterprise Theory (SET). It seeks to identify whether the factors of size, profitability and shariah compliance may play role in the disclosure of CSR by Islamic banks in Indonesia. All registered Islamic banks in Indonesia publishing their annual report for the period of 2011-2016 were employed as samples of this study. The findings demonstrated that some of the sampled banks have provided extensive and informative disclosure of CSR. Simulteanously the three studied variables consisting of size, profitability and shariah compliance were found to influence the CSR disclosure. Nevertheless, partially while bank size and profitability were found to influence the CSR disclosure yet there was no influence of shariah compliance towards CSR disclosure. This gives an interesting insight for further examination in future studies]]>
<![CDATA[PENDAPATAN ASLI DAERAH: APAKAH PAJAK DAERAH BERKONTRIBUSI? ]]>
<![CDATA[Yuan Laterina Putri]]>;
<![CDATA[Nuraini A Nuraini A]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Local taxes are one of the important components in the receipt of Regional Original Income (PAD). However, the phenomenon of tax arrears still occurs in several districts/cities in Aceh Province, which will certainly have an impact on PAD revenue. This study aims to determine how much effectiveness the collection of Hotel Tax, Restaurant Tax and Land and Building Tax (PBB) is and their contribution to local revenue in the Regency/City Government in Aceh Province. The population in this study were 22 District/City Governments in Aceh Province. This type of research is descriptive quantitative research. The data used is secondary data in the form of data on the realization of the Regional/City Revenue and Expenditure Budget Realization Reports throughout the Aceh Province for 2017-2019. The data was obtained from the Aceh Financial Management Agency (BPKA). The results showed that the level of effectiveness of hotel taxes in districts/cities in Aceh Province for the 2017-2019 period was classified as less effective with an average percentage of 78.59%. The level of effectiveness of restaurant taxes in districts/cities in Aceh Province for the 2017-2019 period is classified as effective with an average percentage of 92.94% while the effectiveness level of PBB P2 is still classified as less effective with an average percentage of 65.64%. The contribution level of Hotel Tax, Restaurant Tax and PBB P2 collection to Regional Original Income in districts/cities in Aceh Province for the 2017-2019 period is classified as very poor with an average percentage of 1.08%, 1.50% and 0,36%.]]>
<![CDATA[Corporate Size Relations, Audit Opinion, Reputation of Public Accounting Offices, Institutional Ownership of Timeliness for Delivery of Financial Statements the Manufacturing Company Listed in Indonesia Stock Exchange ]]>
<![CDATA[Darmiathi Darmiathi]]>;
<![CDATA[Nuraini Anzib]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (461.31 KB)
|
DOI: 10.24815/jaroe.v2i3.14850
<![CDATA[Objective – This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.Design/methodology – The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.Results – The results of this study indicate that the size of the company, the reputation of the public accounting firm, and institutional ownership are related to the timeliness of financial statement submission, while the audit opinion shows no relationship with the timeliness of financial statement submission. Keywords: Timeliness of Financial]]>
<![CDATA[Cash Holding in Manufacturing Companies: A Study of Indonesia ]]>
<![CDATA[Ardani Musa]]>;
<![CDATA[Muhammad Arfan]]>;
<![CDATA[Nuraini A]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (582.169 KB)
|
DOI: 10.24815/jaroe.v3i3.17290
<![CDATA[Objective – This study aims to examine the effect of company size, net working capital, and financial leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange. Design/methodology – This study is a hypothesis testing research using secondary data in the form of the financial statements of the sampled companies. Its population includes manufacturing companies listed on the Indonesia Stock Exchange for the period of 2012-2016. 87 companies were taken as samples according to predetermined criteria and 435 observations were made. To test the hypotheses, panel data regression analysis was used, where the fixed effect model (least square dummy variable-LSDV) was selected as the estimation model. Results – The results show that (1) company size has no effect on cash holding in manufacturing companies for the 2012-2016 period, and (2) net working capital and financial leverage have a negative effect on cash holding in manufacturing companies in the 2012-2016 period. The results support the existing hypothesis and theories such as trade off theory, agency theory, and pecking order theory. In addition, the results of this study can be used as a reference for investors and creditors whose net working capital and financial leverage are important factors in assessing the cash holdings of manufacturing companies in Indonesia, so that they can be used as basic guidelines in making investment decisions and financing company activities. Furthermore, the results of this study are also useful for managers of manufacturing companies in Indonesia in determining the optimal level of cash holding in which it is necessary to consider two influencing factors: net working capital and financial leverage.]]>
<![CDATA[What Motivates Companies to Avoid Tax? ]]>
<![CDATA[Yenny Rachmad]]>;
<![CDATA[Nuraini A Nuraini A]]>;
<![CDATA[Fifi Yusmita]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17509/jaset.v15i1.51844
<![CDATA[Main Purpose - This study looks into whether transfer pricing, corporate social responsibility, and leverage are factors that motivate companies to undertake tax avoidance of non-financial companies on the Indonesia Stock Exchange (IDX).Method - The sample consisted of 86 companies that were randomly selected by simple random sampling from 2017 to 2019. A total of 603 data observations consisting of the annual reports of 52 domestic companies and 34 multinational companies were analyzed by use of multiple linear regression with IBM SPSS 21 software.Main Findings – This study implies that the majority of companies consider the practice of tax avoidance to be unethical, the results show that the tier of tax-avoidance practices in companies that are listed on the IDX is very low. On the other hand, transfer pricing, corporate social responsibility, and leverage do not affect tax avoidance since those are not factors that cause companies to avoid taxes.Theory and Practical Implications - Most companies in Indonesia view tax avoidance as unethical even though it is legal. These findings are expected to contribute to regulators in setting tax-avoidance arrangements in Indonesia.Novelty - Compared to other studies, this study examines tax avoidance practices from an ethical perspective.]]>
<![CDATA[The Influence of The Level of Religiosity, Knowledge of The Tax Administration System and The Legitimacy of Tax Authorities on The Compliance of Taxpayers In Aceh With Tax Morale as Moderation ]]>
<![CDATA[Mustafa Kamal]]>;
<![CDATA[Nadirsyah Nadirsyah]]>;
<![CDATA[Nuraini Nuraini]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 3 No. 1 (2023): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59141/jrssem.v3i1.534
<![CDATA[This study aimed at testing the influence of religiosity level, the knowledge on tax administration systems, and tax authorities legitimacy on tax compliance. The population in this study are individual and institutional tax payers registered in the Aceh Regional Office of Directorate General of Taxation. After selected through purposive sampling techniques, 400 taxpayers are selected as the sample for this research. The data analysis techniques used are multiple linear regression and moderation analysis. The results of the study revealed that the religiosity level, knowledge on tax administration systems, and tax morale influence the tax compliance. On the other hand, tax authority legitimacy do not have influence on tax compliance. However, tax morale diminished the relationship between religiosity level, knowledge on tax administration systems, tax authority legitimacy, and tax compliance.]]>
<![CDATA[The Influence of Political Connections, Related-Party Transactions, and Corporate Governance on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Muhammad Nashir]]>;
<![CDATA[Nuraini A]]>;
<![CDATA[Riha Dedi Priantana]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59141/jrssem.v3i02.549
<![CDATA[This study aims to examine the influence of political connections, related-party transactions, and corporate governance on tax avoidance. The sample for this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2014-2019. The sample was selected using purposive sampling technique, resulting in 25 companies. The analytical technique employed in this research is panel data regression analysis using Eviews version 10 software. The research findings indicate that political connections, related-party transactions, the proportion of independent commissioners on the board, audit quality, and the audit committee have a significant influence on tax avoidance in Indonesian manufacturing companies.]]>
