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All Journal Binus Business Review Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT International Journal of Islamic Business and Economics (IJIBEC) Jurnal Akuntansi dan Keuangan Indonesia
Agus Munandar, Agus
Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable Fitri, Riza Aulia; Munandar, Agus
Binus Business Review Vol 9, No 1 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i1.3672

Abstract

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.
Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies Oktaviyani, Rusna; Munandar, Agus
Binus Business Review Vol 8, No 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3622

Abstract

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.
DAMPAK KINERJA DAN LEVEL ETIKA TERHADAP KETERBACAAN PENGUNGKAPAN Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 3 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.854 KB) | DOI: 10.36226/jrmb.v3i3.156

Abstract

This Research aims to investigate the reporting mechanism based on its financial performance and ethics. This research using experimental methods for confirming these findings, and considers ethics level as a moderating effect on its opportunist motivation of managers. The findings of this research show that performance affects the readability of disclosures. It consistent with previous findings. Beside that, this research also indicates that ethics have an impact on disclosure readability. Then, ethics can marginally moderate relationshipfinancial performance and disclosure readability. Keywords: Readibility, Performance, Experimental methods
ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT Nurdiniah, Dade; Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.732 KB)

Abstract

Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt.
Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia Siswantoro, Dodik; Nurzaman, Mohammad Soleh; Nurhayati, Sri; Munandar, Agus; Ismail, Abdul Ghafar
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.3067

Abstract

The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.
THE INFLUENCE OF AUDITOR’S PROFESSIONAL SKEPTICISM AND COMPETENCE ON FRAUD DETECTION: THE ROLE OF TIME BUDGET PRESSURE Said, Lola Luviana; Munandar, Agus
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the moderating effect of time budget pressure on the influence of the independent auditor’s professional skepticism and competence on fraud detection. This study uses a survey approach in the form of a questionnaire filled by 103 external auditors in Jakarta as respondents. The results indicate that if auditors have a high level of professional skepticism and competence, then the probability of fraud that will be detected is also high. Furthermore, time budget pressure cannot moderate the influence of auditor competence on fraud detection. This means that no matter how tight the time budget pressure that is faced by auditors, as long as they have competence, the detection of fraud by the auditor is still possible. Conversely, the results also show that auditors who have high professional skepticism cannot detect fraud if there is a time budget pressure. The results are expected to provide an input to auditors that they need to give more attention and consideration to the time budget assignment when signing a contract with the client.
Co-Authors Abdul Ghafar Ismail Dodik Siswantoro Fitri, Riza Aulia Mohammad Soleh Nurzaman Nurdiniah, Dade Oktaviyani, Rusna Said, Lola Luviana Said, Lola Luviana Sri Nurhayati