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All Journal Jurnal Akuntansi & Auditing Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi Bisnis Journal of Business and Information System Solusi: Jurnal Kajian Ekonomi dan Bisnis
Handayani Handayani
Politeknik YKPN, Yogyakarta, Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN KECENDERUNGAN PRAKTIK TAX AVOIDANCE Nanik Niandari; Fitria Nur Afni; Handayan Handayan
Kajian Ekonomi dan Bisnis Vol. 16 No. 2 (2021)
Publisher : Jurnal Solusi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v16i2.96

Abstract

This study aims to examine the effect of Corporate Governance (CG) on tax avoidance. This research was conducted using manufacturing companies listed on the IDX in the 2015-2019 period. Total sample used was 179 companies with total of 498 observations. The sampling method used was purposive sampling and data was analysed with multiple linear regression. Tax avoidance as dependent variable is measured by Effectice Tax Rate. Independent variables used in this research are corporate governance and audit quality. Corporate Governance as independent variable is measured by the proportion of independent commissioners, institutional ownership, and audit committee. The result shows that the variable proportion of independent commissioners has a significant positive effect, institutional ownership has a significant negative effect, and the audit quality and audit committee variables have no significant effect on tax avoidance. Keywords: Tax avoidance, Proportion of Independent Commisioners, Institutional Ownership, Audit Quality, Audit Committee, corporate governance
Earnings management, board of directors, and earnings persistence: Indonesian evidence Wing Wahyu Winarno; Krismiaji Krismiaji; Handayani Handayani; Maria Purwantini
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art5

Abstract

This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings manage­ment was assessed by three measures: abnormal cash flow, abnormal production expenditure, and abnormal discretionary expenditure. In addition, Board of Directors was measured using BOD size and BOD independence. Earnings persistence was measured based on the current year earnings to following year earnings regression coefficients. Using the samples consisting of the manufacturing companies listed at the Indonesia Stock Exchange 2016-2020, the study finds the evidence that accrual earnings management and cash flow of real earnings management negatively affect earnings persistence, while production expenditure, earnings management, discretionary expen­diture, BOD size, and BOD independence positively affect earnings persistence.
Determinan faktor yang mempengaruhi minat investasi Maria Purwantini; Rahmawati Hanny Yustrianthe; Evi Grediani; Handayani Handayani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2623

Abstract

Investment is a type of investment in which investors hope to make a profit. In general, investors invest to improve the quality and welfare of their lives through the profits and returns they receive. The research is intended to empirically test the factors that influence investment intentions. These factors include capital market training, investment knowledge, and the benefits of investing in equities. The population of this study was 121 students in Yogyakarta who had attended capital market training. Samples were taken by the convenience sampling method. A questionnaire was used to collect data. Multiple linear regression was used to analyze the data. The results of this study show that capital market training has a proven influence on investment intentions. Investment knowledge has an effect on investment intention, and investment benefits have an effect on investment intention received.
Profitability, liquidity, leverage, and corporate dividend policy Handayani Handayani; Nanik Niandari; Djaja Perdana; Budhi Purwantoro Jati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.128

Abstract

This study examines the factors influencing dividend policy: profitability, liquidity, and leverage. The dependent variable of dividend policy is measured using the Dividend Payout Ratio (DPR). The return measures the independent variable of profitability on Equity (ROE) proxy. The independent variables of liquidity are measured using the Current Ratio (CR) proxy, and leverage is measured by the Debt-to-Equity Ratio (DER) proxy. The sampling method was purposive, and data were analyzed using multiple linear regression. The sample was manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The number of observational data used in the test totaled 221 observations. This research shows that profitability positively affects the dividend payout ratio, and other variables, namely liquidity, and leverage, do not affect dividend policy. The research results are expected to add to the research literature on the factors influencing dividend policy
GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN PROFITABILITAS Nanik Niandari; Handayani Handayani
Jurnal Akuntansi Bisnis Vol 16, No 1 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i1.3875

Abstract

Latar Belakang: kesadaran masyarakat untuk berpartisipasi dalam pencegahan pemanasan global pun semakin meningkat. Green consumerism muncul sebagai kelanjutan dari gerakan konsumerisme global yang ditandai dengan munculnya kesadaran yang semakin meningkat dari konsumen akan hak-haknya untuk mendapatkan produk yang layak, aman, dan produk yang ramah lingkungan (environment friendly).Tujuan: menguji pengaruh penerapan green accounting dan kinerja lingkungan terhadap profitabilitas.Metode Penelitian: Penelitian menggunakan metode asosiatif dengan pendekatan penelitian kuantitatif. Sampel penelitian merupakan perusahaan yang terdaftar di Bursa Efek Indonesia dan berpartisipasi dalam program PROPER Kementerian Lingkungan Hidup dan Kehutanan RI periode 2019-2021. Analisis data menggunakan regresi linier berganda.Hasil Penelitian: Hasil menunjukkan bahwa green accounting berpengaruh positif terhadap profitabilitas, sedangkan kinerja lingkungan tidak berpengaruh.Keaslian/Kebaruan Penelitian: merupakan penelitian yang meneliti tentang green cccounting, kinerja lingkungan, dan profitabilitas pada perusahaan berpartisipasi dalam program PROPER Kementerian Lingkungan Hidup dan Kehutanan RI periode 2019-2021.Kata kunci: Kinerja Lingkungan, Green accounting, Peringkat PROPER, Profitabilitas 
Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence Dwi Haryono Wiratno; Krismiaji Krismiaji; Handayani Handayani; Sumayyah Sumayyah
Jurnal Maksipreneur Vol 12, No 2 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v12i2.1502

Abstract

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z-Score for emerging markets (EMZ score), earnings management is measured by discretionary accrual, and audit quality is measured by audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesian Mining Sector for 2016–2020, the research finds empirical evidence that financial distress firms involve in income-increasing accrual earning management, but such involvement is lower when firms are audited by Big 4 audit firms. This research contributes to previous literature about similar issues, specifically about the impact of financial distress on accrual earnings management. It also presents evidence about the role of audit quality in such an effect.
Co-Authors Budhi Purwantoro Jati Djaja Perdana Dwi Haryono Wiratno Evi Grediani Fitria Nur Afni Krismiaji Krismiaji Maria Purwantini Maria Purwantini Nanik Niandari Rahmawati Hanny Yustrianthe Sumayyah Sumayyah Wing Wahyu Winarno