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THE ROLE OF RELATED PARTY TRANSACTION AND EARNING MANAGEMENT IN REDUCING TAX AGGRESSIVENESS Ellyani, Masna; Hudayati, Ataina
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.8979

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management

Perkembangan Penelitian Akuntansi Keperilakuan: Berbagai Teori dan Pendekatan yang Melandasi Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 2 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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This paper aims at explaining the development of the behavioral accounting research based on articles from empirical research in the area of management accounting. The discussion focuses on the development of the approaches prevailed and various theories underlying these researches.More specifically, this paper explains changes of approaches, initially used normative approach and then tends to shift to be more descriptive. Moreover, it is also explained further changes of the approach from initially based on universalistic approach to be contingency approach. The author also describes the development of this behavioral accounting research based on various underlying theories, such as Attribution Theory, Expectation Theory, Goal Theory, and Agency Theory.

Merger dan akuisisi berbagai permasalahan dan kemungkinan penyalahgunaannya Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 2 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Salah satu strategi untuk mengembangkan usaha yang saat ini sedang berkembangadalah melalui penggabungan usaha baik itu dalam bentuk merger maupun akuisisi. Pada pertengahan tahun ini, persoalan merger timbul kembali ketika pemerintah melalui Menteri Keuangan mengemukakan rencana merger bank BUMN, Bahkan Presiden Soebarto telah menyetujui rencana tersebut. Meskipun saat ini masih dalam taraf pembicaraan pada level staf, tetapi diharapkan rencana tersebut telah diselesaikan sebelum pergantian kabinet yang baru. Dengan pertimbangan bahwa kasus penggabungan usaha tersebut semakin banyak dilakukan, maka perlukah kiranya topik ini dibahas.

Comprehensive income: upaya meningkatkan relevansi pelaporan laba Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 1 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Meskipun sejak tahun 80an konsep pengakuan laba berdasar comprehensive income diperkenalkan secara resmi oleh Financial Accounting Standard Board (FSAB), namun FSAB sendiri baru menerapkan konsep tersebut pada akhir tahun 1997 melalui Statement of Financial Accounting Standard (SFAS) No. 130, karena secara teoritis konsep tersebut memang dipandang lebih unggul dibandingkan konsep laba yang lain. Dilain pihak, pada saat yang hampir bersamaan, Ikatan Akuntan Indonesia (IAI) mengeluarkan Interpretasi Standar Akuntansi Keuangan (ISAK) NO. 4 tentang "Perlakuan Selisih Kurs" yang konsekuensinya menjauhi konsep comprehensive income. Sehubungan dengan adanya kedua standar yang kontradiksi tersebut mendorong penulis untuk mengangkat tulisan ini, yang dimulai dengan menjelaskan kembali konsep comprehensive income, menjelaskan keunggulan konsep tersbut dibanding dengan konsep laba yang lain, menjelaskan pengaruh SFAS No. 130 tersebut pada laporan laba rugi dan yang terakhir membahas kemungkinan penerapan konsep tersebut di Indonesia. Pada bagian akhir tulisan ini, penulis juga menyarankan hendaknya IAI segera menerapkan konsep comprehensive income karena berbagai kelebihan yang dimiliki konsep tersebut serta pertimbangan harmonisasi standar akuntansi.

Kunci sukses komite audit Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Dalam tulisan yang dimuat pada Jurnal Bisnis dan Akuntansi edisi Agustus 1999, telah dijelaskan tentang peran dan fungsi komite audit secara normatif maupun hasil penelitian yang menunjukkan kinerja komite tersebut. Kali ini penulis mencoba membahas lebih lanjut topik tentang komite audit, dengan pokok permasalahan faktor-faktor apa saja yang mendorong agar komite tersebut bisa mencapai kinerja seperti yang diharapkan. Menurut penulis ada beberapa faktor yang menentukan kesuksesan komite, yang bisa digolongkan dalam faktor fundamental, faktor primer dan faktor sekunder. Karena terbatasnya literatur yang menunjukkan bagaimana praktik komite audit di Indonesia, dalam membahas topik ini penulis mendasarkan pada literatur yang bersifat normatif maupun berbagai hasil penelitian yang bersifat empiris atas praktik di Amerika.

The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat Mohammad Fahmi Ikhwandha; Ataina Hudayati
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019)
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.vol23.iss1.art5

This research aimed to expand the previous study by studying the role of two dimensions of trust concepts namely affective trust and cognitive trust. Particularly, this research aimed to analyze the influence of accountability and transparency toward affective and cognitive trust. Moreover, the purpose of this research was to test the influence of cognitive and affective trust toward the interest in paying zakat through zakat institution. The subject of this research was 100 muzakkis of BAZNAS (Badan Amil Zakat Nasional/National Board of Zakat) located in Special Region of Yogyakarta and BAZNAS located in Yogyakarta City. The data analysis method used in this research was Partial Least Square. The result of this study implied that accountability positively affects affective and cognitive trust. Furthermore, the result of this study also implied that affective and cognitive trust positively affects the interest in paying zakat through zakat institution. In other hand, this research also found that transparency has no effect on cognitive and affective trust.

The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness Masna Ellyani; Ataina Hudayati
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.8979

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management

HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DAN PRESTASI PEMBIAYAAN BAGI HASIL: RESOURCE-BASED VIEW Ataina Hudayati; Sofiah Md Auzair
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 1, Januari 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss1.art1

Many Islamic economics as the basic concepts of Islamic banks, but the practice shows that the financing by buying and selling more practiced. The purpose of this study is to see the impact of performance measurement system as a management control system in improving organizational learning. The process of data collected by survey respondents RB field with Sharia and Islamic branches of Islamic banking in Indonesia. By analysis of partial least square, show an interactive performance measurement system is positively associated with organizational learning. This study also found that the quantity and quality of financing for the outcome positively related to achievement of financial and non financial BPRS, but only the quality of financing are related to the achievement of financial and non financial performance of Islamic bank branches.

The effect of distributive justice on intention to pay zakat through zakat institutions using affective and cognitive trust as intervening variables Arsyad Abror; Ataina Hudayati
Jurnal Ekonomi & Keuangan Islam Volume 6 No. 1, January 2020
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol6.iss1.art3

The purpose of this study was to examine the effect of distributive justice on the intention to pay zakat through Zakat Institutions (ZIs), using affective trust and cognitive trust as intervening variables. Data collection techniques through the distribution of questionnaires to 272 Muslims in Yogyakarta. Data analysis using Structural Equation Modeling (SEM) with SmartPLS software version 3.2. The findings show that the distributive justice has a positive effect on intention to pay zakat through ZIs, as well as has a positive effect on affective and cognitive trust. In addition, affective and cognitive trust has a positive effect on intention to pay zakat through ZIs. The results of the study also show that affective and cognitive trust are intervening variables on the relationship between distributive justice and the intention to pay zakat through ZIs.

Pengaruh komite remunerasi dan peraturan Otoritas Jasa Keuangan terhadap kinerja perusahaan Vivi Yuly Setyawati; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 1, 2019
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Komite remunerasi sebagai bagian dari organ perusahaan dianggap mampu memberi dampak baik dalam mewujudkan mekanisme tata kelola perusahaan, salah satu dampak tersebut adalah meningkatnya kinerja perusahaan. Peran regulator dalam mendukung efektivitas komite remunerasi adalah dengan menerbitkan Peraturan Otoritas Jasa Keuangan yang khusus mengatur perihal keberadaan dan efektivitas komite remunerasi. Artikel ini memberikan gambaran tentang pengaruh komite remunerasi dan Peraturan Otoritas Jasa Keuangan terhadap kinerja perusahaan. Komite remunerasi diproksikan dengan jumlah anggota komite remunerasi, independensi anggota komite remunerasi, jumlah penyelenggaraan rapat, kompetensi anggota komite remunerasi, proporsi jumlah wanita pada komite remunerasi, dan peraturan Otoritas Jasa Keuangan. Kinerja perusahaan di proksikan dengan Return On Asset (ROA), Return On Equity (ROE), dan Beban Operasi terhadap Pendapatan Operasi (BOPO). Penelitian ini menggunakan teori agensi. Populasi pada penelitian ini yaitu perusahaan perbankan yang terdaftar di BEI tahun 2010-2017 dan menggunakan metode purposive sampling dalam pemilihan sampelnya. Hasil penelitian menunjukkan bahwa jumlah anggota komite remunerasi, jumlah rapat anggota komite remunerasi, peraturan Otoritas Jasa Keuangan tidak berpengaruh signifikan terhadap kinerja perusahaan. Sedangkan independensi anggota komite remunerasi berpengaruh signifikan terhadap kinerja perusahaan. Kompetensi anggota komite remunerasi (yang memiliki keahlian di bidang Sumber Daya Manusia) berpengaruh positif terhadap kinerja perusahaan yang diproksikan dengan Return On Equity (ROE) saja, untuk Return On Asset (ROA) dan Beban Operasi terhadap Pendapatan Operasi (BOPO) tidak berpengaruh positif. Sementara proporsi jumlah wanita pada komite remunerasi berpengaruh positif terhadap kinerja perusahaan yang diproksikan dengan Return On Asset (ROA) dan Beban Operasi terhadap Pendapatan Operasi (BOPO), sedangkan Return On Equity (ROE) tidak berpengaruh positif.

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