Gina Harventy, Gina
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PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Harventy, Gina
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v6i2.06

Abstract

The purpose of this study is to examine the relation between tax avoidance and the firm value.Tax avoidance is convinced as wealth transfer from the government to companies which hasobligation to enhance firm value. This study uses annual Cash ETR as a proxy for tax avoidanceand Tobin’s Q as a proxy for firm value. The sample of this research is manufacture companieslisted in Indonesia Stock Exchange for the period 2013 to 2015. Using purposive samplingtechnique, we find 35 firms with 105 observations. The statistical methods used in this researchis Linear Regressions Analysis. The empirical results showed that the tax avoidance effect onfirm value.Keywords:Firm Value, Manufacturing Firm, Tax Avoidance
Pengaruh Book Tax Differences dan Struktur Kepemilikan Saham terhadap Persistensi Laba Mu'arofah, Endah Lailatul; Ulum, Ihyaul; Harventy, Gina
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.342 KB) | DOI: 10.22219/jrak.v5i1.4985

Abstract

The aim of this study is to get empirical evidence about the influence of book tax differences (BTD) and managerial ownership to earnings persistence. BTD is separated into normal BTD and abnormal BTD, and classified into positive BTD and negative BTD. There are four components that are tested in BTD, namely large positive abnormal BTD (LPABTD), large negative abnormal BTD (LNABTD), large positive normal BTD (LPNBTD), and large negative normal BTD (LNNBTD). The ownership structure that tested is managerial ownership. This research uses multiple linear regression analysis with population of manufacturing companies in Indonesia Stock Exchange. The result shows that companies with LPABTD, LNABTD, and LPNBTD have higher earnings persistence than companies without the components. Conversely, companies with LNNBTD have lower earnings persistence than companies without the components. The structure of managerial stock ownership increases the earnings persistence unless the companies have large negative normal BTD. Key words: book tax differences, earnings persistence, managerial ownership, tax planning
PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN Qoyyimah, Sofia Dinil; Kholmi, Masiyah; Harventy, Gina
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.324 KB) | DOI: 10.22219/jrak.v5i2.5154

Abstract

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size tointegrity of financial statement. The method of analysis used is logistic regression analysis. Theresearch sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results ofthe study show that the integrity of financial statements can not be controlled with corporategovernance, audit tenure and KAP size.Keywords:audit tenure, corporate governance, financial statement, KAP size
Pengaruh Opini Going Concern, Pergantian Manajemen Dan Ekspansi Internal TerhadapAuditor Switching Secara Voluntary Karina, Fitrylia Luli; Kholmi, Masiyah; Harventy, Gina
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v4i1.4928

Abstract

The purpose of this study is to examine the influence of voluntary opinion concerns and auditingswitching on manufacturing companies listed on the BEI 2010-2013. This type of research isassociative. Sampling technique using purposive sampling. Types of data used are secondarydata in the form of financial statements of the company and data collection techniques is documentation. the results of this study can be concluded that partially (statistical test T) changemanagement variables, ROA and EPS growth rates do not affect the switching auditor, while forthe variable opinion of going concern and sales growth rate affect switching auditors at manufacturing companies listed on the Stock Exchange that year. In addition, F test results explain thattogether the variable of going concern opinion, change of management, and internal expansionwith proxy of growth rate ROA (Return On Assets), EPS (Earning Per Share), sales influence toauditor switching.Keywords:going concern opinion, change of management, internal expansion, switching auditor.
Implementasi Sekolah Sedekah Sampah Untuk Mewujudkan Pengelolaan Sampah Berbasis Filantropi di SMP Muhammadiyah Kota Batu Hasanah, Idaul; Husamah, Husamah; Harventy, Gina; Satiti, Novita Ratna
International Journal of Community Service Learning Vol 2, No 4 (2018): November 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.612 KB) | DOI: 10.23887/ijcsl.v2i4.14364

Abstract

Sampah menjadi masalah di perkotaan, terlebih tujuan wisata seperti Kota Batu, Jawa Timur. Sebagai upaya penguatan kesadaran sejak dini bagaimana mengatasi permasalahan sampah dan penguatan karakter cinta lingkungan berbasis agama Islam, maka dilakukan pengabdian di SMP Muhammadiyah 2 dan SMP Muhammadiyah 8 Kota Batu. Artikel ini bertujuan mendeskripsikan implementasi program “Sekolah Sedekah Sampah” di SMP Muhammadiyah Kota Batu.  Subjek pengabdian ini adalah masing-masing 3 orang guru dan 50  siswa SMP Muhammadiyah 2 dan SMP Muhammadiyah 8 Kota Batu. Pengabdian dilakukan selama delapan bulan dalam bentuk pelatihan, pendampingan, dan praktik langsung (implementasi). Evaluasi keberhasilan pengabdian didasarkan pada proses dan output, yaitu antusiasme peserta, dihasilkannya produk, peningkatan kompetensi peserta dalam pengelolaan sampah, dan produk berupa lingkungan sekolah yang lebih hijau. Hasil evaluasi menunjukkan bahwa rerata kehadiran peserta mencapai 95%, dihasilkannya logo dan konsep 3S, ada peningkatan kompetensi peserta dalam pengelolaan sampah (pemberlakuan konsep 3S), dan produk berupa lingkungan sekolah yang lebih hijau. Dapat disimpulkan bahwa pengabdian masyarakat telah diimplementasikan dengan sangat baik.
Membingkai Good Corporate Governance Amal Usaha Muhammadiyah dalam Kerangka Amanah Hafni, Diska Arliena; Harventy, Gina
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper examines the concept of Good Coorporate Governance that can be applied in the Amal Usaha Muhammadiyah (AUM). As one of Indonesia’s largest Muslim organization, Muhammadiyah has thousand of Amal Usaha. Amal Usaha efforts serves a packaged for Persyarikatan to realize the ideals of Muhammadiyah. Amal Usaha can be actually be used, as a means to gain profit, but if it is pulled back to the Amal Usaha purposes of Muhammadiyah profit oriented, that initially will have to support the activities of Muhammadiyah is non profit. It is then differentiate amal usaha efforts with other companies. So we need a concept of governance on Amal Usaha of Muhammadiyah is it not just referring to the principles of fairness, transparency, accountability and responsibility. However, this need frame of ‘amanah’ to harmonize efforts with Amal Usaha purposes sacred ideals of Muhammadiyah.
PENGARUH AUDIT DELAY, REPUTASI AUDITOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia tahun 2015 - 2017) Auladi, Ikhlasul Amal Tsalis; Azizah, Dian; Suwaji, Diah Wijayanti; Harventy, Gina
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.8854

Abstract

This Study aims to indentify the influence of audit delay and auditor opinion on the acceptance of going concern opinion partially and simultaneously, and to explain the variables that have dominant influence on the acceptance of going concern opinion. The variables that will be tested are audit delay and auditor reputation. The population used is a company listed on the Indonesia Stock Exchange for the perion 2015 – 2017. 
IMPLEMENTASI PROGRAM TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM MENCIPTAKAN MANFAAT BERSAMA (CREATING SHARE VALUE) Harventy, Gina
Jurnal Akademi Akuntansi Vol. 3 No. 1 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i1.11161

Abstract

 Creating Shared Value(CSV) adalah sebuah konsep dalam strategi bisnis yang menekankan pada pentingnya memasukkan masalah dan kebutuhan sosial dalam perancangan strategi perusahaan. CSV merupakan pengembangan dari konsep CSR. Penelitian kali ini bertujuan untuk mengetahui dan menganalisis penerapan program Tanggung Jawab Sosial yang dilakukan oleh Nestle Indonesia, dalam menciptakan manfaat bersama atau creating share value. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dan data primer, yang diperoleh dengan cara studi literatur dan melakukan observasi lapang. Hasil dari penelitian kali ini,dalam implementasinya program CSV Nestle Indonesia diintegrasikan dengan tahapan rantai bisnisnya. Secara tidak langsung menjadi strategi bisnis perusahaan. Perusahaan mencoba untuk menyelaraskan kewajiban tanggung jawab sosialnya dengan strategi bisnis yang akan dicapai oleh perusahaan.