Jurnal Riset Akuntansi Terpadu最新文献_第3页

Board Diversity and Firm Performance: Evidence from Indonesia 董事会多元化与公司绩效:来自印尼的证据

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-31 DOI: 10.35448/jrat.v15i2.14542

R. Rahayu, Halimah Tusya Diah

引用次数: 0

The Effect of Financial Performance and Board of Independent on Tax Avoidance 财务绩效和独立董事会对避税行为的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-31 DOI: 10.35448/jrat.v15i2.18655

R. Handayani

引用次数: 0

The Moderation of Accounting Firm Size in Its Influence on Audit Quality During Covid’19 新冠肺炎19年会计师事务所规模的适度性及其对审计质量的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-31 DOI: 10.35448/jrat.v15i2.18426

L. S. Wiyantoro, Herlin Tundjung Setijaningsih

引用次数: 0

The Effect of Return on Assets and Debt to Equity Ratio on Tax Aggressivity: Total Asset as Moderating Variable 资产收益率和负债权益比对税收侵略性的影响:总资产为调节变量

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-31 DOI: 10.35448/jrat.v15i2.17573

Aliftika Cipta Dewi, Rieke Pernamasari

引用次数: 0

Sustainability Reporting Disclosure on Industry in Indonesia 印尼工业可持续发展报告披露

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-31 DOI: 10.35448/jrat.v15i2.16928

Heni Hardianti, L. Uzliawati, Windu Mulyasari

引用次数: 0

Stock Price Valuation Analysis for Investment Decision Making in PT Telkom Before and During Covid-19 新冠肺炎疫情前和期间PT电信投资决策的股价估值分析

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-31 DOI: 10.35448/jrat.v15i2.14568

Rika Kartika, I. Ibrohim, Ulfi Jefri, Vina Purwasih

引用次数: 0

Capital Structure, Profitability, and Firm Value 资本结构、盈利能力和公司价值

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-31 DOI: 10.35448/jrat.v15i2.16929

Akhmadi Akhmadi, Ana Susi Mulyani, Nauval Noviansyah

引用次数: 6

Personal Taxpayer Compliance in Terms of Tax Rates, Understanding of Tax Regulations, and Quality of Service 个人纳税人在税率、对税收法规的理解和服务质量方面的合规性

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-10-30 DOI: 10.35448/jrat.v15i2.15894

F. Firmansyah, Meutia Layli

引用次数: 1

The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness 公司治理和税收风险在印度尼西亚投资者对避税和税收侵略性的反应中的作用

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14033

Amrie Firmansyah, Wahyudi Febrian, Teza Deasvery Falbo

{"title":"The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness","authors":"Amrie Firmansyah, Wahyudi Febrian, Teza Deasvery Falbo","doi":"10.35448/jrat.v15i1.14033","DOIUrl":"https://doi.org/10.35448/jrat.v15i1.14033","url":null,"abstract":"This study examines the effect of tax avoidance and tax aggressiveness on firm value. Besides, this study also analyzes the moderating role of tax risk and corporate governance in this relationship. This study employs secondary data from financial reports and stock price information at www.idnfinancials.com and www.yahoo.finance.com. The sample utilized in this study is Indonesian manufacturing companies from 2016 to 2019. Using purposive sampling, the sample obtained in the study is 260 observations. Data were analyzed employing multiple linear regression for panel data. This study suggests that tax avoidance is positively associated with firm value, while tax aggressiveness is negatively associated. Also, tax risk and corporate governance can reduce the positive effect of tax avoidance on firm value. Furthermore, tax risk and corporate governance can reduce the negative impact of tax aggressiveness on firm value. This study indicates that investors need to pay attention to companies' information to the public. Besides, the Financial Services Authority needs to improve governance policies for companies listed on the Exchange to support Indonesia's investors' protection.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46151953","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}

引用次数: 3

The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management 企业规模和企业年龄对可持续性报告的影响及其对盈余管理的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2022-04-30 DOI: 10.35448/jrat.v15i1.14510

F. Fadilah, L. Uzliawati, Windu Mulyasari

{"title":"The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management","authors":"F. Fadilah, L. Uzliawati, Windu Mulyasari","doi":"10.35448/jrat.v15i1.14510","DOIUrl":"https://doi.org/10.35448/jrat.v15i1.14510","url":null,"abstract":"This study aims to analyze the effect of firm size and firm age on sustainability reporting and its impact on earnings management. The antecedent variable used in this study is firm size measured by Ln asset total and firm age measured by the result of research year data minus the year the company was founded. The independent variable used in this study is sustainability reporting measured by Global Reporting Initiative (GRI). Variable dependent used in this study is earnings management measured by discretionary accrual modified jones. The population of this research is mining companies listed on Indonesia Stock Exchange in 2015-2019. Based on the purposive sampling method, the sample chosen in this research is 14 companies with total sample of 70 data. This study used multiple linear regression analysis using SPSSv25 software. The result of this study showed that firm size has a positive impact on sustainability reporting, firm age has a positive impact on sustainability reporting, SR economic dimension has a positive impact on earnings management, SR environmental dimension has a negative impact on earnings management. However, SR social dimension doesn’t affect earnings management.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47616102","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}

引用次数: 3