{"title":"PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERASI","authors":"N. Suprihatin","doi":"10.26460/AD.V4I1.5339","DOIUrl":"https://doi.org/10.26460/AD.V4I1.5339","url":null,"abstract":"Penelitian ini bertujuan untuk melihat pengaruh agresivitas pajak terhadap nilai perusahaan dengan transparansi informasi sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (BEI) periode 2013-2017. Adapun metode penelitian yang digunakan adalah teknik sampling yakni Purposive Sampling dengan jumlah sampel yang digunakan sebanyak enam perusahaan. Variabel dalam riset ini adalah variabel agresivitas pajak sebagai variabel bebas, Nilai perusahaan sebagai variabel terikat serta transparansi informasi sebagai variabel moderasi. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa agresivitas pajak berpengaruh positif pada nilai perusahaan, sedangkan transparansi informasi mampu memperkuat pengaruh agresivitas pajak pada nilai perusahaan.Kata Kunci : agresivitas pajak, nilai perusahaan, transparansi informasi ","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90304660","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Tekstil dan Garment di Bursa Efek Indonesia Periode 2013-2017","authors":"Hanifah Nuraini Hadiesti","doi":"10.26460/AD.V4I1.5342","DOIUrl":"https://doi.org/10.26460/AD.V4I1.5342","url":null,"abstract":"The purpose of this research is to analyze the effect of profitability, company size, and leverage. The population in this study is a textile and garment manufacturing company totaling 18 (eighteen) companies. The sampling method used in this study was purposive sampling, so as to get 9 (nine) sample companies. This study uses secondary data types to get information about all the variables in this study that are on the Indonesia Stock Exchange. This study uses accounting analysis, descriptive statistics, and also logistic regression tests. The results showed that the profitability has positive effect on the timeliness of financial reporting, while company size and leverage didn’t have effect on timeliness of financial reporting.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82700481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS PERILAKU KORUPTIF MAHASISWA DI SEKOLAH BISNIS: DEMOGRAFI DAN ORIENTASI ETIK","authors":"Priyas Priyas Tiwi","doi":"10.26460/AD.V4I1.5348","DOIUrl":"https://doi.org/10.26460/AD.V4I1.5348","url":null,"abstract":"Tujuan dari penelitian ini adalah ntuk menguji perbedaan persepsi perilaku koruptif mahasiswa berdasarkan demografi, yaitu jenis kelamin, program studi, dan status mahasiswa. Selain itu juga bertujuan untuk menguji persepsi yang berbeda dari perilaku koruptif mahasiswa berdasarkan orientasi etika mahasiwa yang berorientasi idealis dan relativis. Berdasarkan survei pada 141 mahasiswa sekolah bisnis di Yogyakarta, terdapat perbedaan perilaku koruptif antara laki-laki dan perempuan. Sedangkan tahun angkatan, jurusan, umur tidak mempunyai perbedaan persepsi perilaku koruptif mahasiswa. Hasil penelitian menunjukkan bahwa interaksi antar orientasi etika dan faktor demografi mempengaruhi persepsi perilaku koruptif mahasiswa. Jenis kelamin, tahun angkatan dan orientasi etika menghasilkan perilaku koruptif yang berbeda.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"19 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82560164","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KOMITE-KOMITE PENUNJANG DEWAN KOMISARIS TERHADAP TAX PLANNING DENGAN STRUKTUR KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015)","authors":"M. Syafiqurrahman, Sri Suranta","doi":"10.26460/AD.V4I1.5391","DOIUrl":"https://doi.org/10.26460/AD.V4I1.5391","url":null,"abstract":"This study aims to determine the influence of committees under the board of commisioners towards tax planning using the structure of family ownership as the moderating variable. Committees under the board of commisioners included in this study are an audit committess, nomination committess or remuneration, risk policy committee, as well as corporate governance policy committee entirely proxied by the size of the committee. The dependet variable, tax planning, is proxied by Tax Retention Rate (TRR); while moderating variables, the ownership structure, was determined by the ratio of family ownership. This study use profitability as control variable and moderating regression analysis is employed to analyzed the data. The sample used 230 manufacture companies listed on the Stock Exchange Year 2011-2015 and used purposive sampling as sampling method. The result in this study are structure of family ownership has no effect on the relationship between the audit committees and profitability toward tax planning, structure of family ownership has positive effect on the relationship between the nomination committess or remuneration toward tax planning, and then structure of family ownership has negative effect on the relationship between the risk policy committee and corporate governance policy toward tax planning","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"375 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77801296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisis Determinan Dividend Payout Ratio pada Perusahaan Konstruksi","authors":"Kusli, Christina Tri Setyorini, Dewi Susilowati","doi":"10.26460/AD.V3I2.5290","DOIUrl":"https://doi.org/10.26460/AD.V3I2.5290","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan (likuiditas, levereage, profitabilitas, rasio aktivitas) serta laba bersih setelah pajak terhadap rasio pembayaran dividen pada perusahaan sektor konstruksi yang terdaftar sebagai perusahaan publik di Bursa Efek Indonesia dalam periode pengamatan tahun 2013-2017.Populasi dalam penelitian berjumlah 16 perusahaan konstruksi. Sampel diukur dengan menggunakan metode purposive sampling dan menghasilkan sebanyak 8 perusahaan sesuai dengan periode pengamatan sehingga observasi berjumlah 40. Pengolahan data dilakukan dengan menggunakan bantuan software eviews 10 dengan pendekatan fixed effect model.Hasil penelitian ini menunjukkan bahwa semua variabel bebas memiliki pengaruh yang signifikan. Secara parsial variabel leverage berpengaruh positif signifikan, variabel profitabilitas berpengaruh negatif signifikan. Sedangkan variabel likuiditas, rasio aktivitas dan net income after tax tidak memiliki pengaruh signifikan.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75418575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Earning Per Share (EPS),Leverage, Ukuran Perusahaan, Dan Tax Planning terhadap Return saham perusahaan (Studi kasus pada perusahaan sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode waktu 2013 -2017)","authors":"Sri Ayem, Bernadeta Astuti","doi":"10.26460/AD.V3I2.3475.G2709","DOIUrl":"https://doi.org/10.26460/AD.V3I2.3475.G2709","url":null,"abstract":"This study aims to determine the effect of Earning Per Share (EPS), leverage, firm size, and tax planning to the stock return. This research is causality. The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2013 to 2017.data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of Earning Per Share (EPS) significant positive on stock returns in corporate banking, leverage and firm size significant negative effect on stock returns in corporate banking, and tax planning significant positive on stock returns in corporate banking.Keyword: Earning Per Share (EPS), leverage, firm size, and tax planning, stock return  ","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77326769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KOMPETENSI, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta)","authors":"Stefani Fransiska Lele Biri","doi":"10.26460/ad.v3i2.3506","DOIUrl":"https://doi.org/10.26460/ad.v3i2.3506","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahu pengaruh kompetensi, independensi, dan fee audit terhadap kualitas audit pada Kantor Akuntan Publi (KAP ) yang terdapat di kota Yogyakarta. Pengambilan sampel dilakukan dengan metode purposive Sampling, dengan jumlah 39 auditor, metode yang digunakan adalah metode kuantitatif, dengan pengujian asumsi klasik dan linear berganda. Variabel ini terdiri dari kompetensi, independensi, fee audit, dan kualitas audit. Hasil penelitian ini menunjukkan bahwa secara simultas kompetensi, independensi, fee audit berpengaruh terhadap kualitas audit dengan nilai signifikansi uji-F sebesar 0,000. Secara parsial Independensi berpengaruh secara parsial 0,00 dan kompetensi dan fee audit tidak berpengaruh secara pasial terhadap kualitas audit dengan nilai 0,206 dan 0,813. Hasil penelitian tersebut dapat disimpulakan independesi berpengaruh positif terhadap kualitas audit, sedangkan kompetensi dan fee audit tidak berpengaruh negatif terhadap kualitas audit","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"2016 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86596175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta","authors":"Ningrum Pramudiati, Anandita Zulia Putri, Anindita Imam Basri","doi":"10.26460/AD.V3I2.5190.G2713","DOIUrl":"https://doi.org/10.26460/AD.V3I2.5190.G2713","url":null,"abstract":"This research purports to validate the influence of The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKM’s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.  Keywords: the implementation of SAK ETAP, business performance, UMKM’s sustainability","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78388564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PERAN KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE","authors":"Dwi Oktaviani","doi":"10.26460/AD.V3I2.5285.G2715","DOIUrl":"https://doi.org/10.26460/AD.V3I2.5285.G2715","url":null,"abstract":"Tax revenue in Indonesia has not reach an optimum number because the revenue target has not fulfilled yet. This condition alleged because the tax avoidance practices that done by company is still high. This phenomenan becomes background of the need to examine what factors that influence the company in practicing tax avoidance. This research aims to analyze the influence of executive character, firm size, and profitability on tax avoidance with institutional ownership as moderating variable. The population in this study is property, real estate, and construction companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique used is purposive sampling technique and obtain 35 samples with 175 units of analysis. The data analysis tool used is panel regression using the Eviews program version 9.0. The result of this study prove that the executive character and firm size has a significant positive effect on tax avoidance, while profitability does not significantly influence on tax avoidance. Meanwhile, institusional ownership is not able to moderate the influence of executive character, firm size and profitability on tax avoidance.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78511028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL","authors":"Devi Widya Astuti","doi":"10.26460/AD.V3I2.5287","DOIUrl":"https://doi.org/10.26460/AD.V3I2.5287","url":null,"abstract":"This research is aimed to at knowing the effect of profitability, leverage, and company size to corporate sosial responsibility disclosure of mining companies. The population in this study were mining companies listed on the Indonesian stock exchange. The samples in this study are 11 companies. The data used is secondary data from www.idx.co.id. Data analysis techniques used multiple linear regression analysis and a measurement instruments to test this research use SPSS. The affect of three variable are profitability, leverage and company size of corporate sosial responsibility disclosure 35,2%, while the rest is influenced by other factors outside research variable. Partially, profitability has a significant positive effect on CSR with significance value 0,002<0,05, leverage has no significant effect on CSR with significance value 0,106>0,05, Company size has significant on CSR with significance value 0,001<0,05.","PeriodicalId":32035,"journal":{"name":"Akuntansi Dewantara","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80472958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}