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PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN REAKSI PASAR SEBAGAI VARIABEL INTERVENING Jonathan, Jonathan; Machdar, Nera Marinda
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

This study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesnâ€™t effect significantly of firm value through market reaction, (c) earnings quality doesnâ€™t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value . Keywords: earning quality, firm value, market reaction, abnormal return

The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable Machdar, Nera Marinda; Nurdiniah, Dade
Binus Business Review Vol 9, No 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4311

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

AGRESIVITAS PAJAK DARI SUDUT PANDANG MANAJEMEN LABA Machdar, Nera Marinda
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 1 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

The tax collected by the government utilizes to finance the state and regional expenses. In Indonesia, the realization of tax revenues is always smaller than the planned tax revenue set by the Government. This is probably because many companies carry out earnings management so that the taxes paid are aggressive. The purpose of this study is to examine the effect of earnings management on tax aggressiveness. This study uses a sample of manufacturing companies as an analysis unit listed on the Indonesia Stock Exchange (IDX) during the 2011â€“2016 observation period. This study found some of the following: first, accrual earnings management has a positive effect on tax aggressiveness. Second, real earnings management has a positive effect on tax aggressiveness. Third, the liquidity control variable tested does not affect tax aggressiveness. Keywords: Earning Management, Real Earning Management, Tax Aggressiveness

The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable Nera Marinda Machdar; Dade Nurdiniah
Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4311

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

THE EFFECT OF CAPITAL STRUCTURE, SYSTEMATIC RISK, AND UNSYSTEMATIC RISK ON STOCK RETURN Nera Marinda Machdar
Business and Entrepreneurial Review Vol. 14 No. 2 (2015): Volume 14, No. 2 April 2015
Publisher : Universitas Trisakti

The purpose of study was to analyze the effect of capital structure, systematic risk on stock return. The model proposed was evaluated using SPSS statistics 22. Samples in this study are public firms listed on the Indonesian stock Exchange with LQ 45 Index for period 2009-2012. The result of this study showed that (1) The variable of capital structure, systematic risk and unsytematic risk together have a positive influence on stock return; (2) The capital structure has a positive and significant impact on stock return; (3) The systematic risk (beta) has a negative effect on stock return; and (4) The unsystematic risk has a negative effect on stock return. The limitations of this study were as follows: (1) The number of sample used in this study is small, so the result might not be able to describe the overall companies; (2) The study was only investigated the sample firm from manufacturing sector with LQ45 Index; (3) The study calculated stock returns without considering the risks. Therefore, it was necessary to manner. Subsequent research suggested that (1) The number of samples shoulds be increased; (2) The sample of companies in the industry should be expanded; (3) The stock return by calculating the risk adjusted return should be considered.

THE EFFECT OF INFORMATION QUALITY ON PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE Nera Marinda Machdar
Business and Entrepreneurial Review Vol. 15 No. 2 (2016): April 2016
Publisher : Universitas Trisakti

The purpose of this study aims to empirically test the effect of information quality on perceived usefulness, the effect of information quality on perceived ease of use, and the effect of perceived ease of use on perceived usefulness. This study uses the Technology Acceptance Model (TAM) developed by Davis (1999) to evaluate perceived usefulness and perceived ease of use.The method of data analysis in this research using analysis of Structural Equation Modeling (SEM) - Partial Least Square (PLS) with PLS 3.0.The resultd of this study showed that (1) Quality of information positively affects perceived usefulness, (2) Quality of information positively affects perceived ease of use, and (3) Perceived ease of use positively affects perceived usefulness. The limitations of this study were as follows: (1) The inherent limitations of the data obtained through the questionnaire, due to differences in the authors' perceptions ofthe research respondents, (2) Limitations of the number of accounting student respondents who are following the course of Accounting Introduction Practicum, and (3) Limitations on the selection of accounting software samples used are limited only to the use of the ACCURATE software. Subsequent research suggested that (1) Consider other independent variables that may influence perceived usefulness and perceived ease of use, such as user satisfaction and user intent, and (2) Increase the sample size of respondents in this case not only students who are taking the course Practicum Introduction to Accounting, but also students who have taken the course before

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN PELAPORAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA Nera Marinda Machdar
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to test empirically whether is a significant effect between firm characteristics on the reporting disclosure, a significant effect between firm characteristics on the reporting disclosure through earnings quality, and a significant effect between the reporting disclosure on earning quality. to measure earnings quality, this study uses the Dechow and Dichev model (2002). Results of the study are that there is no relationship between firm characteristics with the reporting disclosure, exxept the size of the company; there is no relationship between firm characteristics and earnings quality through the reporting disclosure, and there is no relationship between the reporting disclosure with earnings quality.

KINERJA KEUANGAN, KINERJA SAHAM DAN STRUKTUR MODAL DI INDONESIA Nera Marinda Machdar
Media Riset Akuntansi, Auditing & Informasi Vol. 18 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study addresses the role of the company's financial performance on the company's stock performance, and investigates the role of capital structure as a moderating variable to weaken the effect of the company's financial performance on the company's stock performance. This research uses agency theory and pecking order theory. Panel regression analysis method is used for the data analysis. The data used as the sample of the company is the properti and real estat firms listed in Indonesia Stock Exchange, and the observation period is the year 2011-2016. The number of samples by using purposive samping criteria is available 234 firms-year. The findings of this study is that the company's financial performance has no effect on the company's stock performance, and capital structure can not moderate the effect of the company's financial performance on the company's stock performance.

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Religiusitas Sebagai Variabel Pemoderasi : (Studi Empiris Pada KPP Pratama Pondok Gede) Hilwatun Nazwah; Nera Marinda Machdar
Journal of Creative Student Research Vol. 1 No. 2 (2023): April : Journal of Creative Student Research
Publisher : Politeknik Pratama Purwokerto

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Penelitian ini menggunakan pendekatan penelitian kuantitatif dan bertujuan untuk: (1) Menguji kesadaran wajib pajak terhadap kepatuhan wajib pajak; (2) Menguji sanksi pajak terhadap kepatuhan wajib pajak; (3) Menguji pelayanan fiskus terhadap kepatuhan wajib pajak; (4) Menguji religiusitas dapat memoderasi pengaruh antara kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Menguji religiusitas dapat memoderasi pengaruh antara sanksi pajak terhadap kepatuhan wajib pajak; (6) Menguji religiusitas dapat memoderasi pengaruh antara pelayanan fiskus terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan : (1) Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (2) Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (3) Pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak; (4) Religiusitas memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak; (5) Religiusitas memperkuat pengaruh sanksi pajak terhadap kepatuhan wajib pajak; (6) Religiusitas memperkuat pengaruh pelayanan fiskus terhadap kepatuhan wajib pajak.

Pengaruh Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba Akrual dengan Financial Distress sebagai variabel moderasi pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2016-2021 Silviyana Fitri; Nera Marinda Machdar
Journal of Creative Student Research Vol. 1 No. 2 (2023): April : Journal of Creative Student Research
Publisher : Politeknik Pratama Purwokerto

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Penelitian ini menggunakan metode kuantitatif dan tujuan penelitian ini adalah: (1) Menguji aset pajak tangguhan terhadap manajemen laba akrual; (2) Menguji beban pajak tangguhan terhadap manajemen laba akrual; (3) Menguji financial distress memoderasi pengaruh aset pajak tangguhan terhadap manajemen laba akrual; (4) Menguji financial distress memoderasi pengaruh beban pajak tangguhan terhadap manajemen laba akrual. Hasil penelitian menunjukkan: (1) Aset pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen laba akrual; (2) Beban pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen laba akrual; (3) Financial distress memperkuat pengaruh aset pajak tangguhan terhadap manajemen laba akrual; (4) Financial distress memperkuat pengaruh beban pajak tangguhan terhadap manajemen laba akrual.

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