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PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI Trisnawati, Estralita; Sembel, Roy; Gunawan, Juniati; Waluyo, Waluyo
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

Abstract

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.
PENGARUH PENGUNGKAPAN GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN PERBANKAN Ariyani, Ratna Desi; Gunawan, Juniati
Jurnal Magister Akuntansi Trisakti Vol 1, No 2 (2014): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v1i2.4937

Abstract

This study aimed to examine the effect of GCG disclosures and CSR disclosures on banking company performance that listed on the Stock Exchange 2005-2010. Measurement of GCG disclosures using IGCG and CSR disclosures measured using ICSR. Banking company performance measured using ROA and ROE. Hypothesis testing is done using multiple regression analysis. The results showed that each GCG and CSR disclosures has significant influence on banking company performance. Percentage of GCG disclosures was tends to increase and CSR disclosures fluctuated. These mean that banking companies have started realizing the benefits of the implementing GCG and CSR. In the long term, it is expected to continue to increase the banking company performance, enjoy a good market performance that will be enjoyed by the general public.         
ANALISIS LUASNYA PENGUNGKAPAN KUANTITATIF PADA INTEGRATED REPORTING DI INDONESIA, MALAYSIA, DAN SINGAPURA Febriyanti, Agnes Febriyanti; Gunawan, Juniati
Jurnal Magister Akuntansi Trisakti Vol 3, No 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v3i2.4980

Abstract

This study aims to determine how much disclosures can be found on the IR issued by companies in Indonesia, Malaysia, and Singapore that implement International <IR> Framework as a guide. This study uses a total observation of 21 (twenty one) Integrated Reports, consisting of 12 (twelve) IR from Indonesia, 5 (five) IR from Malaysia, and 4 (four) IR from Singapore, where the entire population is used as the research object.Content analysis and descriptive qualitative are used as the chosen methods to explore many information disclosures. The result of this study shows that IR  in Indonesia, Malaysia, and Singapore falls in the high category. This achievement was obtained because the companies that are used as the object of the research (the companies that publish IR) might be are top companies (total assets, capital, business lines, and employees) and have a good reputation. In addition, the companies that are used as a sample of this research have reported a sustainability report in the previous period which has an indicator similar to IR.Additionally, this study shows that IR in Indonesia is leading in reporting risks and opportunities because regulators require public companies have a risk management committee (Regulation of Bapepam and LK X.K.6). Whereas, IR in Malaysia and Singapore are leading in basic preparation and presentation of IR in behalf of the guidance of the current corporate reporting (Sustainability Reporting Guide - Malaysia and Singapore Stock Exchange) that has similar indicators to the International <IR> Framework. However, the third IR lacks the ability to disclose the strategy and allocation of resources are caused by  uncertainty. The trend for subsequent reporting will be done through IR, IR is considered capable of creating organization’s value in the short, medium, and long term to meet the needs of stakeholders. 
PERANAN AUDITOR INTERNAL DALAM UPAYA PENDETEKSIAN DAN PENCEGAHAN FRAUD TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE Anggriani, Devi; Gunawan, Juniati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 10, No 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v10i2.4555

Abstract

Internal auditing serves help management in detection and prevention his that happens at an organization in the implementation of the good corporate governance. Principies of good corporate governance is an indicator the achievement of the balance interests, so the clash interests that occurs could focus and controlled and not result in losses to each party. According to previous studies, fraud led to the collapse of the world class companies. This is because inactive of mechanism good corporate governance. The -role of the auditors internal in an effort to detection and prevention his has a strong enough. And the role of the auditors internal also has a very important in good corporate governance. Methods used in this research is research methodology explanatory research with quantitative survei aims to understand the influence of the role of the auditors internal (components expertise, the scope of the work, the approach) that was undertaken auditor internal in order to detection and prevention his with the implementation of the good corporate governance on a 50 respondents is the company open a listing on the Bursa Efek Indonesia through the distribution of the questionnaire. The result has been concluded, the expertise, the scope of the work, the approach that was undertaken internal audit influential indirectly on the ,corporate governance through the intervening the detect and prevent offraud. For the company public, should be channeled to detect cheating through prevention, prevent is the root cause problems cheating that the creation of principles of good corporate governance in the company.
PERSEPSI DOSEN AKUNTANSI PERGURUAN TINGGI DI JAKARTA ATAS IMPLEMENTASI MATERIAL FLOW COST ACCOUNTING (MFCA) Gunawan, Juniati; Lestari, Riana
Jurnal Akuntansi Trisakti Vol 5, No 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v5i1.4847

Abstract

The purpose of this study is to determine the perception of accounting lecturers in Universities across Jakarta on the implementation of material flow cost accounting (MFCA). The variables in this study are the perception of accounting lecturers in Jakarta and MFCA implementation. The data was obtained using purposive sampling method and a survey questionnaire answered by accounting lecturers of various Universities in Jakarta. The samples used were 180 questionnaires. The analysis technique used is Mann-Whitney. The results indicates a positive response from accounting lecturers in Jakarta, that this is the time for Universities with accounting program to hold an environment accounting class and companies to implement MFCA. The results of subsequent studies indicate that there are differences in the perception of accounting lecturer between the big and the small Universities in Jakarta on the implementation of MFCA. 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Gunawan, Juniati
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.794 KB) | DOI: 10.24912/ja.v21i3.246

Abstract

This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obtain positif profit.  Analysis were conducted byusing multiple regression analysis. The result shows that CSR significantly influencetax aggresiveness. The more extensive CSRdisclosures, it seems that companies tend to be more aggressive in applyingtax. On the other hand, this study finds that corporate governance (CG) does not significantly influence tax aggressiveness. A good corporate governance score doesnot mean an effective corporate governance mechanism in combating un ethical behavior of managers in managing taxes.
CORPORATE SOCIAL RESPONSIBILITY, CORPORATE REPUTATION, AND SHARE PRICE: A STUDY OF CONSUMER GOODS INDUSTRIES USING SUSTAINABLE ACCOUNTING STANDARD BOARD (SASB) DISCLOSURES Gunawan, Juniati; Susilo, Hermawan
Jurnal Magister Akuntansi Trisakti Vol 8, No 1 (2021): Februari 2021
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v8i1.8770

Abstract

This study aims to seek theㅤinfluenceㅤof corporateㅤsocialㅤresponsibilityㅤdisclosures (CSRD) on share prices with the company's reputation as intervening variable. The samples are derived from all of the consumer goods industries, which areㅤlistedㅤonㅤIndonesiaㅤStockㅤExchange during 2014-2018. Content analysis method is used to measure the company’s corporate social responsibility disclosures based on company’s annual reports and/or sustainability reports. Unlike previous studies, this research applies the Sustainability Accounting Standard Board (SASB) as the disclosures list to award the scores. Panel regression method and Eviews 9 were applied as analytical tools. Findings shows that CSRD does not influence the corporate reputation, but in contrast, CSRD influence significantly and positively to the share prices, and so does the corporate reputation. However, CSRD does not influence the share prices when it is mediated by the corporate reputation as intervening variable. When CSRD and Reputation were examined together, controlled by ROA, these variables positive significantly influence the corporate share price.  
Development Of Quality Measurement Of Cooperative Governance Implementation Devid Putra Arda; Etty Murwaningsari; Juniati Gunawan
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.291

Abstract

According to the Constitution of the Republic of Indonesia, Article 33 of the 1945 Constitution, the basis for the establishment of cooperatives in Indonesia, is intended to be one of the solid pillars of the nation's economy. Cooperatives have not played much role in reducing people's poverty and realizing food independence (Tjakrawerdjaja, 2019). The purpose of this study is to develop a measurement of the quality of the implementation of cooperative governance. Cooperative governance that is not based on the principle of good cooperative governance has the potential to have a negative impact on the health of cooperatives and the survival of cooperatives (Budiyono & Susilowati, 2017). The research method used in this study is qualitative research, which emphasizes analyzing and interpreting a problem (Afrizal, 2014). Participants in this study are those who have knowledge and experience about cooperatives. The population will spread across the scope of the cooperative, especially at the level of administrators, supervisors, and management. The process of analyzing research data is carried out inductively, namely data analysis is carried out simultaneously with data collection in a cyclical process (Nugrahani, 2014). The data analysis model that the author uses is the interactive analysis of Miles & Huberman. In order to collect data from information sources or informants, researchers need assistance instruments that are used semi-structured interview guidelines. The next stage of this research is to conduct content analysis. The main purpose of content analysis is to support answers to research questions, namely the extent to which cooperative governance is implemented. Content analysis is carried out on the Accountability Report of the Cooperative Management and Supervisory Board. The results of this study indicate that the Development of Quality Measurement of Cooperative Governance Implementation, produces 15 (fifteen) dimensions and 97 (ninety-seven) indicators. The level of implementation of the development of measurement of the quality of the implementation of cooperative governance in the two samples of cooperatives obtained the findings: (a) BPK RI Cooperatives received the predicate "not good"; (b) KSP SMS implementation level gets the predicate “Good”.
SUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION Wanta, Derry; Gunawan, Juniati
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4473

Abstract

The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitative approach was applied in this study by the content analysis method. This research uses saturated sampling, taken all available annual reports from the listed fisheries and marine companies from 2015 to 2019 at the Indonesia Stock Exchange. These results may indicate that the companies are in the early stage to understand sustainability issues, including the availability and quality of raw materials, changing of environmental quality, working capital performance, fluctuation of the foreign exchange rate, and demand from the global markets.
Corporate Environmental Responsibility, Growth and Life Cycle of Cash Holding Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4862

Abstract

This writing examines the effect of environmental responsibility, growth and company life cycle on cash holding – In this study, the use of secondary data in the form of annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id), a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. The results of multiple linear regression analysis can be concluded, that environmental responsibility affect cash holding negatively, growth has a positive influence direction on cash holding and the Company's life cycle in the stagnant stage has a positive effect on cash holding.