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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Jurnal Riset Akuntansi Politala Jurnal Kelola : Jurnal Ilmu Sosial
Ai Hendrani
Universitas Esa Unggul
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : STATERA: Jurnal Akuntansi dan Keuangan

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Urgensi Persistensi Laba Ng Husin; Ai Hendrani; Dadan Ramdhani; Popong Suryani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.1-8

Abstract

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.
Corporate Tax Avoidance: Kontribusi Mekanisme Corporate Governance dan Corporate Social Responsibility Pada Perusahaan Industri Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 Ai Hendrani; Dadan Ramdhani; Thika Febriani; Sriyani Sriyani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.109-132

Abstract

The purpose of this study is to examine the effect of the corporate governance mechanism using indicators of institutional ownership, independent commissioners, audit committee and managerial ownership and corporate social responsibility on corporate tax avoidance, empirical studies on basic industrial companies and chemicals listed on the Indonesia Stock Exchange. in 2014-2018. The research method used is quantitative research methods. Determination of the sample in this study is by purposive sampling technique, in order to obtain a research sample of 30 companies with a total of 150 (30 x 5 years) observations that match the specified characteristics. The data analysis technique used in this study is multiple linear regression analysis. which is done using the help of IBM SPSS 23.0 software. The results of this study show that institutional ownership, audit committee and managerial ownership have a positive effect on corporate tax avoidance. Independent commissioners have no effect on corporate tax avoidance. And corporate social responsibility has a negative effect on corporate tax avoidance.
Co-Authors Adinda Nilawati Aisyah Bestari Putri Brigita Andriana Yuscintara Cahyo Randi Miftahul Ihsan Dara Putri Junianti Dihin Septyanto Dihin Septyanto Dwi Retno Setianingrum Juli Supriyatno Eka Setiawati Irnawati Sakinah May Sarah Hasibuan Mochamad Alvi Adhitia Ng Husin Niken Indriani Faadhilah Novita Rahmawati Putri Nurlaili Ismi Popong Suryani Ramdhani, Dadan Retrisya Nioko Ricky Harianto Rosa Oktavia Sinaga Salwa Latifa Putri Selin Primasari Sriyani Sriyani Thika Febriani