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PENGARUH KONDISI KEUANGAN, OPINI AUDIT SEBELUMNYA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROBABILITAS PENERIMAAN OPINI AUDIT GOING CONCERN Nanik Niandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.1 KB) | DOI: 10.35591/wahana.v19i2.118

Abstract

This study aimed to prove the effect of financial conditions, prior audit opinion, and company growth on acceptance of going concern opinion. This research used manufacturing company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During three years observations (2011-2013), there were 304 observations and only 28 companies (9.21%) of the observed company got going concern opinion. Using logistic regression analysis, it was found that only financial conditions and prior audit opinion  variable that affect going concern acceptance variable. Company Growth were not statistically significant. Keywords: Financial Condition, Prior Audit Opinion, Company Growth, and Going Concern Opinions
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
Penilaian Tingkat Kesehatan Bank Metode Risk Based Bank Rating dan Depositor Funds BPR Syariah di Indonesia Nanik Niandari; Evi Grediani; Rahmawati Hanny Yustrianthe
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.963 KB) | DOI: 10.26460/ja.v7i2.1053

Abstract

This study aims to analyze the bank health level using the risk-based bank rating method against depositors funds. The bank health level is proxied in NPF, PPAP, FDR, ROA, Profit, BOPO, and CAR. The results of this study indicate that PPAP, Profit, BOPO, and CAR show negative and significant influences. Whereas NPF, FDR and ROA show no significant effect on depositor funds. The implications of this study are expected to make BPRS more attention, maintain and improve financial ratios that affect the level of health so that people increasingly believe in placing their funds.
KONSEKUENSI PENERIMAAN OPINI GOING CONCERN DAN KUALITAS AUDITOR TERHADAP COST OF DEBT Evi Grediani; Nanik Niandari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.450

Abstract

This paper described empirical research examining the effect of auditor going concern opinion and auditor quality on cost of debt. Auditor going concern opinion is measured by dummy variable, which value of 1 if the opinion is going concern, and 0 otherwise. Auditor quality is also measured by dummy variable, which value 1 if the opinion given by Big-4 auditor, and 0 otherwise. Cost of debt is measured by interest expense divided by total debt. Using multiple regression analysis and a sample of 244 manufacturing company periods 2011 – 2014, the research find that auditor quality negatively effect the cost of debt and auditor going concern opinion doesn’t effect cost of debt.
KONSEKUENSI PENERIMAAN OPINI GOING CONCERN DAN KUALITAS AUDITOR TERHADAP COST OF DEBT Evi Grediani; Nanik Niandari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.450

Abstract

This paper described empirical research examining the effect of auditor going concern opinion and auditor quality on cost of debt. Auditor going concern opinion is measured by dummy variable, which value of 1 if the opinion is going concern, and 0 otherwise. Auditor quality is also measured by dummy variable, which value 1 if the opinion given by Big-4 auditor, and 0 otherwise. Cost of debt is measured by interest expense divided by total debt. Using multiple regression analysis and a sample of 244 manufacturing company periods 2011 – 2014, the research find that auditor quality negatively effect the cost of debt and auditor going concern opinion doesn’t effect cost of debt.
Profitabilitas, leverage, inventory intensity ratio dan praktik penghindaran pajak Nanik Niandari; Fransiska Novelia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.911

Abstract

This study was conducted to examine the effect of profitability, leverage, and inventory intensity ratio on tax avoidance practices. The variable of tax avoidance is measured by using the effective tax rate (ETR), the variable of profitability is measured by the return on assets (ROA), the variable of Leverage is measured by the ratio of total debt to total assets, and the Inventory Intensity Ratio is measured by the comparison between total inventory and total assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange over a five-year period, namely 2016 - 2020. The number of samples used in this study were 77 companies. The number of final observations used was 245 observations. The sample selection method used is purposive sampling technique. Data were analyzed using multiple linear regression analysis. The type of data used in this study is secondary data in the form of company financial and annual reports which can be downloaded through www.idx.co.id. The results of this study indicate that profitability has a positive effect on tax avoidance practices, inventory intensity ratio has a negative effect on tax avoidance practices, and leverage has no effect on tax avoidance practices. The positive influence of profitability can be a policy input for the government related to good governance practices in companies so that tax avoidance practices can be minimized. This study also found that good inventory management can increase company profits which in turn increase tax revenue for the government. This study was conducted to examine the effect of profitability, leverage, and inventory intensity ratio on tax avoidance practices. The variable of tax avoidance is measured by using the effective tax rate (ETR), the variable of profitability is measured by the return on assets (ROA), the variable of Leverage is measured by the ratio of total debt to total assets, and the Inventory Intensity Ratio is measured by the comparison between total inventory and total assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange over a five-year period, namely 2016 - 2020. The number of samples used in this study were 77 companies. The number of final observations used was 245 observations. The sample selection method used is purposive sampling technique. Data were analyzed using multiple linear regression analysis. The type of data used in this study is secondary data in the form of company financial and annual reports which can be downloaded through www.idx.co.id. The results of this study indicate that profitability has a positive effect on tax avoidance practices, inventory intensity ratio has a negative effect on tax avoidance practices, and leverage has no effect on tax avoidance practices. The positive influence of profitability can be a policy input for the government related to good governance practices in companies so that tax avoidance practices can be minimized. This study also found that good inventory management can increase company profits which in turn increase tax revenue for the government.
VOLUNTARY AUDIT SWITCHING : PERSPEKTIF PERATURAN MENTERI KEUANGAN N0.17/PMK.01/2008 Nanik Niandari
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.352 KB) | DOI: 10.30813/jab.v8i1.807

Abstract

This research aim to prove the effect of audit opinion, management changes, financial distress, company growth, and company size on voluntary auditor switching. An analytical technique employed is logistic regression analysis. This research using manufactured company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During six years observations, there were 465 companies and only 74 companies (15.91%) of the observed company have changed their auditor. it was found that only audit opinion and company size variable that affect public company to change their auditor. The other three variable were not statistically significant.  Keyword: Voluntary Auditor Switching, Audit Opinion, Management Changes, Financial Distress, Company Growth, and Company Size
Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia Budi Asmarawati; Budhi Purwantorojati; Dwi Haryono Wiratno; Nanik Niandari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 | Full PDF (696.869 KB) | DOI: 10.32670/fairvalue.v4i12.2001

Abstract

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earnings per share, book value per share, and stock beta variables have no significant effect on stock prices. 2). Simultaneously return on equity, debt equity ratio, earning per share, book value per share, and stock beta have a significant effect on stock prices with a contribution of 25.60% while the remaining 74.40% is influenced by other factors.
Pelatihan “ACCURATE” sebagai Upaya Peningkatan Profesionalisme Mahasiswa dan Praktisi Akuntansi Rahmawati Hanny Yustrianthe; Nanik Niandari
Jurnal TUNAS Vol 4, No 1 (2022): Edisi November
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jtunas.v4i1.77

Abstract

This community service activity aims to educate the public regarding accurate accounting aplikasi knowledge and skills. The target of this training is accounting students and practitioners, especially in Yogyakarta and its surroundings. The number of participants is approximately 80 people, and it is carried out online using Zoom Meeting. The training method is divided into several stages: preparation, implementation and evaluation of activities. The expected results of this community service activity are: 1. Participants are able to understand the general description of Accurate Accounting aplikasi applications such as accurate concepts and features. 2. Participants are able to practice accurate aplikasi installation, 3. Participants gain practical experience in doing initial setup and processing transactions both in service/trade companies using accurate applications and discussing problems in using accurate.
FAKTOR DISKRIMINAN TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Rahmawati Hanny Yustrianthe; Evi Grediani; Nanik Niandari
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 1 (2021): Edisi Januari - April 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.81 KB) | DOI: 10.31955/mea.v5i1.735

Abstract

Penelitian ini bertujuan untuk menjelaskan faktor-faktor yang mempengaruhi penghindaran pajak, seperti tata kelola perusahaan (diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komite audit dan kompensasi eksekutif), leverage, intensitas dan ukuran aset tetap. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2016-2019. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan menggunakan regresi linier. Hasil analisis menunjukkan bahwa hanya kepemilikan manajerial dan leverage yang berpengaruh terhadap penghindaran pajak dan berpengaruh negatif. Variabel lain seperti kepemilikan institusional, komite audit, kompensasi eksekutif, ukuran dan intensitas aset tetap tidak berpengaruh terhadap penghindaran pajak