Journal of Economics, Business, & Accountancy Ventura最新文献

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The effect of foreign ownership structure and foreign commissioners board on tax avoidance 外资股权结构和外资专员董事会对避税的影响

Journal of Economics, Business, & Accountancy Ventura Pub Date : 2019-11-06 DOI: 10.14414/jebav.v22i2.1728

Eddy Suranta, Pratana Puspa Midiastuty, Hairani Ramayanti Hasibuan

{"title":"The effect of foreign ownership structure and foreign commissioners board on tax avoidance","authors":"Eddy Suranta, Pratana Puspa Midiastuty, Hairani Ramayanti Hasibuan","doi":"10.14414/jebav.v22i2.1728","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1728","url":null,"abstract":"This study aims to provide empirical evidence that there is an influence of foreign ownership structure and the foreign board of commissioner against tax avoidance. In addition, the study Also tested based on tax avoidance tax incentives and non-tax incentives. The dependent variable in this study is tax avoidance is measured using five proxies items, namely the effective tax rate (ETR), cash effective tax rate (CETR), the book-tax difference (BTD), tax expenses to operating cash flow (TEOCF), and Tax Paid to Operating Cash Flow (TPOCF). The independent variables are foreign ownership structure, the foreign board of commissioner, tax incentives (profitability) and non-tax incentives (leverage and firm size). The theory tested in this research is the legitimacy theory. The sample of this research is the non-financial sector 53 companies listed in Indonesia Stock Exchange from 2012 to 2016. Data collection method using a purposive sampling technique.The method of analysis in this study using multiple linear regression analysis. The results of this study indicate that the structure of foreign ownership effect on tax avoidance through proxy ETR and CETR. The Board of Commissioners has an effect on tax avoidance through the proxy of TEOCF and TPOCF. Profitability has an effect on tax avoidance through proxy CETR, TEOCF, and TPOCF. Leverage Affects tax avoidance through proxy ETR, TEOCF, BTD, and TPOCF. Company size has no effect on tax avoidance. The results of this study will be useful for Academics to PROVE that foreign ownership structures and the foreign board of Commissioners are Able to limit tax avoidance measures, investors in decision-making, regulators in regards to the presence of the foreign board of Commissioners, as well as Researchers for future reference","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115942335","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: 0

Sistem Informasi dan Auditing (ASPSIA-Publik) 信息与审计系统(公共服务)

Journal of Economics, Business, & Accountancy Ventura Pub Date : 2019-10-29 DOI: 10.14414/jebav.v22i2.1755

Dyah Ayu Kanina Pawitra, Dwi Suhartini

{"title":"Sistem Informasi dan Auditing (ASPSIA-Publik)","authors":"Dyah Ayu Kanina Pawitra, Dwi Suhartini","doi":"10.14414/jebav.v22i2.1755","DOIUrl":"https://doi.org/10.14414/jebav.v22i2.1755","url":null,"abstract":" ABSTRAKUntuk melihat konsistensi dari kinerja suatu perusahaan dibutuhkan suatu alat yaitu laporan keuangan. Agar laporan keuangan relevan, handal, dan bebas dari salah saji material maka diperlukan penilaian pihak independen yaitu auditor. Auditor dalam proses auditnya mengeluarkan opini berdasarkan audit judgement terhadap laporan keuangan yang diperiksanya. Penelitian ini bertujuan untuk menguji pengaruh aspek perilaku individu yang terdiri dari pengetahuan, pengalaman audit, tekanan ketaatan dan kompleksitas tugas serta aspek psikologis self efficacy sebagai variabel moderating terhadap audit judgement auditor di Kantor Akuntan Publik Surabaya.Objek penelitian ini adalah pengujian terhadap pengetahuan, pengalaman audit, tekanan ketaatan, kompleksitas tugas dan self efficacy terhadap audit judgement. Data yang digunakan dalam penelitian ini diperoleh dari kuesioner yang disebarkan pada auditor yang bekerja di Kantor Akuntan Publik di Surabaya yang terdaftar dalam Directory Institut Akuntan Publik Indonesia 2017, dengan masa kerja minimal 2 tahun (auditor partner). Analisis data yang digunakan yaitu SmartPLS 3.0. Hasil penelitian ini menujukkan bahwa pengetahuan berpengaruh positif signifikan terhadap audit judgement. Sementara pengalaman audit tidak berpengaruh positif terhadap audit judgement dan tekanan ketaatan serta kompleksitas tugas tidak berpengaruh negatif terhadap audit judgement. Self efficacy sebagai variabel moderating hanya mampu memoderasi tekanan ketaatan terhadap audit judgement. ","PeriodicalId":345655,"journal":{"name":"Journal of Economics, Business, & Accountancy Ventura","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127994748","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: 6

Back Matter 回到问题

Journal of Economics, Business, & Accountancy Ventura Pub Date : 1900-01-01 DOI: 10.14414/jebav.v23i3.2567

E. Editor

引用次数: 0

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