This study to examine the influence of corporate governance on financial performance, corporate g... more This study to examine the influence of corporate governance on financial performance, corporate governance on corporate social responsibility disclosure, intellectual capital on financial performance, intellectual capital on corporate social responsibility disclosure, and whether financial performance influence on corporate social responsibility disclosure. Corporate governance consisted of board of commissioners, board of directors, independence audit committee. The populations of this study use all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data sourced from annual reports and financial reports from the Indonesia Stock Exchange (IDX) website. The method of data collection used purposive sampling technique. There were 32 companies with 96 observations which fulfilled the criteria to be the study sample. Data analysis by the Partial Least Square (PLS) with SmartPLS 3.0 software. This result showed that intellectual capital influence on financial performance. Board of commissioners and board of directors influence on corporate social responsibility disclosure. Board of commissioners, board of directors, and independence audit committee had no influence on financial performance. Independence audit committee and intellectual capital had no influence on corporate social responsibility disclosure. And financial performance had no influence on corporate social responsibility disclosure.
Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran membayar pajak, pengetahuan peratura... more Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran membayar pajak, pengetahuan peraturan perpajakan, efektifitas sistem perpajakan dan kualitas pelayanan terhadap kemauan membayar pajak bagi pengusaha kena pajak di Kota Bengkulu. Penelitian ini merupakan jenis penelitian deskriptif. Sampel dalam penelitian ini adalah pengusaha kena pajak yang terdaftar di KPP Pratama Kota Bengkulu tahun 2013. Jumlah responden dalam penelitian ini sebanyak 71 responden. Pengambilan sampel dengan berdasarkan sensus. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa kesadaran membayar pajak dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kemauan membayar pajak bagi pengusaha kena pajak. Sedangkan pengetahuan peraturan perpajakan dan efektifitas sistem perpajakan tidak berpengaruh terhadap kemauan membayar pajak bagi pengusaha kena pajak di Kota Bengkulu.
This study was aimed to examine the influence of corporate governance on firm value, corporate go... more This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi penerimaan pajak penghasil... more Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi penerimaan pajak penghasilan orang pribadi pada Kantor Pelayanan Pajak Pratama Bengkulu. Faktor-faktornya adalah jumlah WP OP terdaftar, tingkat kepatuhan WP OP yang dilihat dari perbandingan antara jumlah wajib pajak yang menyampaikan surat pemberitahuan (SPT) masa terhadap jumlah wajib pajak terdaftar pada periode 2012 hingga 2014 , dan jumlah pemeriksaan WP OP. Data pada penelitian ini diperoleh langsung dari seksi pengolahan data dan informasi pada KPP Pratama Bengkulu. Populasi dan sampel dalam penelitian ini adalah seluruh jumlah wajib pajak orang pribadi terdaftar yang dikenakan PPh pasal 21 dan PPh pasal 25 di KPP Pratama Bengkulu. Teknik sampel yang digunakan adalah purposive sampling. Jenis regresi dalam penelitian ini adalah regresi linier berganda dan bebas dari masalah terhadap asumsi klasik. Hasil penelitian ini menunjukkan bahwa jumlah WP OP terdaftar, tingkat kepatuhan WP OP berpengaruh positif terhadap penerimaan pajak penghasilan orang pribadi, sedangkan jumlah pemeriksaan WP OP tidak berpengaruh terhadap penerimaan pajak penghasilan orang pribadi di KPP Pratama Bengkulu
The purpose of this study was to identify and examine the impact of corporate governance (board o... more The purpose of this study was to identify and examine the impact of corporate governance (board of directors , independent directors , audit committee) and the controlling ownership on the capital structur. This study uses firm size and profitability as a control variable. The test used in this study with multiple regression analysis. The population of the study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. The methods used in the selection of the sample is purposive sampling. The number of samples in accordance with the criteria determined by the 104 companies listed on the Indonesian Stock Exchange (IDX). The results of hypothesis testing results show that board of directors and independent directors does not affect the capital structure , audit committee significant negative effect on the capital structure and controlling ownership has a positive and significant impact on the capital structure.
Penelitian ini bertujuan untuk menguji pengaruh penerapan self assessment system dan sanksi pajak... more Penelitian ini bertujuan untuk menguji pengaruh penerapan self assessment system dan sanksi pajak terhadap persepsi Wajib Pajak atas tindakan tax evasion dengan pemoderasi preferensi risiko. Teori yang digunakan adalah teori fraud dan teori prospek. Sampel pada penelitian ini adalah Wajib Pajak Orang Pribadi yang bergerak di sektor UMKM di Kota Bengkulu dengan jumlah responden sebanyak 100 Wajib Pajak. Metode pengumpulan data dalam penelitian ini menggunakan metode simple random sampling. Alat analisis dalam penelitian ini adalah regresi berganda dan Moderated Regression Analysis (MRA) dengan menggunakan program IBM SPSS. Hasil dari penelitian ini menunjukan bahwa pelaksanaan self assessment system tidak berpengaruh terhadap tindakan tax evasion dan sanksi pajak berpengaruh positif terhadap tindakan tax evasion. Preferensi risiko tidak memoderasi hubungan antara self assessment system dan sanksi pajak terhadap tindakan tax evasion. Kata Kunci: self assessment system, Sanksi Pajak, Tax Evasion, Preferensi Risiko
This study aims to test models of the antecedents of environmental disclosure and effect environm... more This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.
Tujuan penelitian ini untuk membuktikan pengaruh corporate social responsibility (CSR) terhadap n... more Tujuan penelitian ini untuk membuktikan pengaruh corporate social responsibility (CSR) terhadap nilai perusahaan dengan diversitas dewan direksi sebagai variabel moderasi. Diversitas dewan direksi yang digunakan dalam penelitian ini adalah latar belakang pendidikan dewan direksi. Teori yang digunakan dalam penelitian ini adalah teori stakeholder dan teori legitimasi. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Berdasarkan metode purposive sampling sampel diperoleh sebanyak 13 perusahaan. Analisis data dilakukan dengan analisis linear sederhana dan linier berganda menggunakan program SPSS. Hasil pengujian hipotesis pertama membuktikan bahwa corporate social responsibility (CSR) berpengaruh terhadap nilai perusahaan. Hipotesis kedua membuktikan bahwa diversitas dewan direksi yang diukur dari latar belakang pendidikan dewan direksi tidak dapat memperkuat pengaruh CSR terhadap nilai perusahaan. Implikasi dalam penelitian ini adalah bagi investor dapat membantu dalam pengambilan keputusan dan bagi akademisi dapat dijadikan tambahan referensi. Keterbatasan dalam penelitian ini adalah penelitian hanya menggunakan sampel perusahaan pertambangan dan corporate social responsibility hanya diukur indeks pengungkapan lingkungan hidup yaitu Indonesian Environmental Disclosure. Saran dalam penelitian ini adalah menambah jumlah perusahaan yang diteliti dan mengungkapkan CSR dengan menggunakan indeks yang mengukur 3 komponen CSR (lingkungan, sosial dan ekonomi). Kata Kunci: CSR, Nilai Perusahaan, Diversitas Dewan Direksi, Latar Belakang Pendidikan Dewan Direks
Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, etika budaya, dan identitas pro... more Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, etika budaya, dan identitas profesional terhadap niat whistleblowing. Data primer dalam penelitian ini diperoleh dari dosen akuntansi seluruh Universitas di Kota Bengkulu menggunakan pendekatan survey dengan menyebarkan kuesioner. Kuesioner disebarkan kepada 57 responden, tetapi hanya 38 kuesioner yang dapat dianalisis atau diolah. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu program SPSS. Hasil penelitian menunjukan bahwa: (1) intensitas moral berpengaruh positif terhadap niat whistleblowing, (2) etika budaya berpengaruh positif terhadap niat whistleblowing, (3) identitas profesional berpengaruh positif terhadap niat whistleblowing. Penelitian ini diharapkan dapat membantu instansi pendidikan di Kota Bengkulu untuk meningkatkan niat whistleblowing dosen akuntansi serta meningkatkan whistleblowing system pada instansinya dengan memperhatikan faktor-faktor yang mempengaruhi niat whistleblowing.Kata kunci: niat whistleblowing, intensitas moral, etika budaya, dan identitas profesiona
Purpose : This study aims to examine the effect of moderating role of foreign ownership in the re... more Purpose : This study aims to examine the effect of moderating role of foreign ownership in the relationship between net profit margin and free cash flow on assets utilization in Indonesian manufacturing companies. Method : Net profit margin and free cash flow act as independent variables while assets utilization is the dependent variable and foreign ownership is the moderating variable. The research sample was determined using a purposive sampling approach with several criteria as the basis for determining it. Observations in this study were conducted from 2018 to 2020, manufacturing companies listed on the Indonesian Stock Exchange were the focus of this study. 36 companies were selected as samples with 108 observations. Testing the research hypothesis was conducted by using Moderated Regression Analysis (MRA). Findings : The results of the tests showed that asset utilization was positively and significantly impacted by Net Profit Margin and Free Cash Flow. Additionally, foreign ownership was insignificant in strengthening the effect of net profit margin and free cash flow on asset utilization. Novelty : The study specifically focused on foreign ownership, while previous research was based on structure ownership as a whole.
The purpose of this study to examine the impact of new accounting standard of finansial instrumen... more The purpose of this study to examine the impact of new accounting standard of finansial instrument (PSAK 71) and lease (PSAK 73) on financial performance and liabilities of Indonesia listed companies. By applying the purposive sampling method, 140 companies for 2019 and 2020 were selected as the sample of this study. The data of this study analyzed using Paired Sample T-test and Wilcoxon Signed Ranks Test. The findings of this study show that new finansial intrument accounting standard PSAK 71) implementation impact to finansial performance (ROE) and liabilities (DAR and DER). This study also found that new lease accounting stardard impact to finansial performance (ROE and ROA) and liabilities (DAR). Moreover this study found that after implemnentation of PSAK 71 will be followed by ROE decreasing and DAR and DER increasing. Meanwhile, firm finansial performance that proxied by ROE and ROA decrease and DER increase since new lease accounting standard (PSAK 73) implemented by indones...
This study aims to determine the potential bankruptcy of consumer goods industrial companies usin... more This study aims to determine the potential bankruptcy of consumer goods industrial companies using the springate model. The population in this study are all consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2020. This study uses a qualitative approach. The sampling technique used in this study was purposive sampling.Based on the sampling using purposive sampling, then obtained as many as 51 companies with 153 observations. The results show that the consumer goods industry manufacturing companies during the COVID-19 pandemic in 2020 have the potential to experience bankruptcy reaching 49.67%.
This study aims to examine the effects of corporate social responsibility on the cost of debt wit... more This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
In this study, researchers focuced on the analysis of implementation SME’s accounting standard an... more In this study, researchers focuced on the analysis of implementation SME’s accounting standard and healty assessment of cooperations in Lubuklinggau. Data were obtained through interviews with 14 managers of cooperatives in Lubuklinggau. The analytical method used here is a descriptive qualitative.The results showed that the application of SME’s by cooperatives in Lubuklinggau amounted to 52.21%.. This is because the educational background of the chairman and treasurer are not S1 economic accounting, the level of awareness of the cooperative members are still low on the development of cooperatives, dual position in the division of tasks, lack of training and dissemination of financial statements by the Department of Cooperatives and related agencies. The result of the calculation of the level of health cooperatives exist in healthy enough level is 65.51.
Penelitian ini bertujuan untuk mengetahui bagaimana penerapan biaya kualitas yang terdiri dari bi... more Penelitian ini bertujuan untuk mengetahui bagaimana penerapan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan internal yang ada di Butik Limura pada tahun 2013-2015. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Jenis penelitian adalah studi kasus. Metode analisis data yang dilakukan dengan (1) Menentukan elemenelemen biaya kualitas didalam laporan biaya produksi selama 3 periode tahun 2013-2015, kemudian mengelompokan menurut fungsinya yaitu biaya pencegahan, biaya penilaian, biaya kegagalan internal dan biaya kegagalan eksternal. (2) Membuat laporan biaya kualitas. (3) Membandingkan presentase biaya kualitas total terhadap penjualan dan biaya produksi selama 3 periode, membandingkan persentase biaya penilaian, biaya kegagalan internal terhadap biaya produksi selama 3 periode. Hasil penelitian penerapan biaya kualitas pada Butik Limura menunjukan bahwa biaya kualitas yang ada di Butik Limura hanya terdiri dar...
This study aims to see financial performance through financial statements proxied by financial ra... more This study aims to see financial performance through financial statements proxied by financial ratios and Economic Value Added to stock returns due to the impact of Covid-19. This research is expected to prevent investors from making mistakes in investing. The population of this study is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 periodThe data collection method used purposive sampling technique, as many as 54 samples with 216 observations that met the research sample criteria. The data were analyzed by using a regression approach.The results showed that the liquidity ratio, profitability ratio, and activity ratio did not affect stock returns, while the solvency ratio and Economic Value Added significantly affected stock returns.
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting, 2019
This paper attempts to empirically examine the impact of audit quality
on auditor litigation. Th... more This paper attempts to empirically examine the impact of audit quality
on auditor litigation. This study considers a sample of 170 auditors working in
public accounting firms using random survey methods. The main technique for
analyzing data in Structural Equation Modeling (SEM) through AMOS IBM
version 22. The test results show that the client pressure has a negative and
significant effect on audit quality, while auditor quality has not negative and
significant effect on auditor's litigation. The findings emphasize the disturbance
of the client pressure aspects on auditors' during the audit. Audit quality in this
study was not unable to reduce the potential for litigation.
Penelitian ini bertujuan untuk mengetahui tentang penyajian informasi akuntansi pada usaha mikro ... more Penelitian ini bertujuan untuk mengetahui tentang penyajian informasi akuntansi pada usaha mikro kecil dan menengah di Kota Bengkulu. Informan dalam penelitian ini adalah pemilik atau pengelola usaha mikro kecil dan menengah yang ada di Kota Bengkulu. Sampel yang digunkan dalam penelitian ini adalah 116 UMKM jenis usaha dagang. Data penelitian ini menggunakan data primer yang diperoleh dari hasil wawancara. Teknik analisis data yang digunakan untuk mengetahui penyajian informasi akuntansi pada usaha mikro kecil dan menengah dalam penelitian ini adalah dengan cara pengumpulan data melalui wawancara mendalam kepada informan. Data yang telah diperoleh kumudian dilakukan reduksi data, display data, verifikasi dan penegasan kesimpulan. Hasil penelitian ini menunjukkan terdapat sebagian kecil pelaku UMKM yang telah melakukan pembukuan sebagai bentuk penyajian informasi akuntansi. Pembukuan yang dibuat adalah berupa laporan neraca dan laporan laba rugi secara sederhana. Sebagian besar pela...
Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang ter... more Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan item-item pengungkapan biasanya dilakukan melalui laporan tahunan atau sustainability report. Penelitian ini menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan pada perusahaan manufaktur di BEI dengan memperluas item-item pengungkapan. Item pengungkapan diidentifikasi Indeks IER. Peneliti memperoleh 35 item pengungkapan. Faktor-faktor yang diduga mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan adalah leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kepemilikan manajerial dan umur Perusahaan.Sampel penelitian adalah seluruh perusahaan yang mengungkapkan tanggung jawab sosial dan lingkungan pada periode 2007-2013. Jumlah obervasi yang digunakan adalah 322 observasi. Kebijakan pengungkapan tanggung jawab sosial dan lingkungan diukur dengan inde...
This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, deb... more This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt
This study to examine the influence of corporate governance on financial performance, corporate g... more This study to examine the influence of corporate governance on financial performance, corporate governance on corporate social responsibility disclosure, intellectual capital on financial performance, intellectual capital on corporate social responsibility disclosure, and whether financial performance influence on corporate social responsibility disclosure. Corporate governance consisted of board of commissioners, board of directors, independence audit committee. The populations of this study use all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data sourced from annual reports and financial reports from the Indonesia Stock Exchange (IDX) website. The method of data collection used purposive sampling technique. There were 32 companies with 96 observations which fulfilled the criteria to be the study sample. Data analysis by the Partial Least Square (PLS) with SmartPLS 3.0 software. This result showed that intellectual capital influence on financial performance. Board of commissioners and board of directors influence on corporate social responsibility disclosure. Board of commissioners, board of directors, and independence audit committee had no influence on financial performance. Independence audit committee and intellectual capital had no influence on corporate social responsibility disclosure. And financial performance had no influence on corporate social responsibility disclosure.
Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran membayar pajak, pengetahuan peratura... more Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran membayar pajak, pengetahuan peraturan perpajakan, efektifitas sistem perpajakan dan kualitas pelayanan terhadap kemauan membayar pajak bagi pengusaha kena pajak di Kota Bengkulu. Penelitian ini merupakan jenis penelitian deskriptif. Sampel dalam penelitian ini adalah pengusaha kena pajak yang terdaftar di KPP Pratama Kota Bengkulu tahun 2013. Jumlah responden dalam penelitian ini sebanyak 71 responden. Pengambilan sampel dengan berdasarkan sensus. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa kesadaran membayar pajak dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kemauan membayar pajak bagi pengusaha kena pajak. Sedangkan pengetahuan peraturan perpajakan dan efektifitas sistem perpajakan tidak berpengaruh terhadap kemauan membayar pajak bagi pengusaha kena pajak di Kota Bengkulu.
This study was aimed to examine the influence of corporate governance on firm value, corporate go... more This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi penerimaan pajak penghasil... more Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi penerimaan pajak penghasilan orang pribadi pada Kantor Pelayanan Pajak Pratama Bengkulu. Faktor-faktornya adalah jumlah WP OP terdaftar, tingkat kepatuhan WP OP yang dilihat dari perbandingan antara jumlah wajib pajak yang menyampaikan surat pemberitahuan (SPT) masa terhadap jumlah wajib pajak terdaftar pada periode 2012 hingga 2014 , dan jumlah pemeriksaan WP OP. Data pada penelitian ini diperoleh langsung dari seksi pengolahan data dan informasi pada KPP Pratama Bengkulu. Populasi dan sampel dalam penelitian ini adalah seluruh jumlah wajib pajak orang pribadi terdaftar yang dikenakan PPh pasal 21 dan PPh pasal 25 di KPP Pratama Bengkulu. Teknik sampel yang digunakan adalah purposive sampling. Jenis regresi dalam penelitian ini adalah regresi linier berganda dan bebas dari masalah terhadap asumsi klasik. Hasil penelitian ini menunjukkan bahwa jumlah WP OP terdaftar, tingkat kepatuhan WP OP berpengaruh positif terhadap penerimaan pajak penghasilan orang pribadi, sedangkan jumlah pemeriksaan WP OP tidak berpengaruh terhadap penerimaan pajak penghasilan orang pribadi di KPP Pratama Bengkulu
The purpose of this study was to identify and examine the impact of corporate governance (board o... more The purpose of this study was to identify and examine the impact of corporate governance (board of directors , independent directors , audit committee) and the controlling ownership on the capital structur. This study uses firm size and profitability as a control variable. The test used in this study with multiple regression analysis. The population of the study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. The methods used in the selection of the sample is purposive sampling. The number of samples in accordance with the criteria determined by the 104 companies listed on the Indonesian Stock Exchange (IDX). The results of hypothesis testing results show that board of directors and independent directors does not affect the capital structure , audit committee significant negative effect on the capital structure and controlling ownership has a positive and significant impact on the capital structure.
Penelitian ini bertujuan untuk menguji pengaruh penerapan self assessment system dan sanksi pajak... more Penelitian ini bertujuan untuk menguji pengaruh penerapan self assessment system dan sanksi pajak terhadap persepsi Wajib Pajak atas tindakan tax evasion dengan pemoderasi preferensi risiko. Teori yang digunakan adalah teori fraud dan teori prospek. Sampel pada penelitian ini adalah Wajib Pajak Orang Pribadi yang bergerak di sektor UMKM di Kota Bengkulu dengan jumlah responden sebanyak 100 Wajib Pajak. Metode pengumpulan data dalam penelitian ini menggunakan metode simple random sampling. Alat analisis dalam penelitian ini adalah regresi berganda dan Moderated Regression Analysis (MRA) dengan menggunakan program IBM SPSS. Hasil dari penelitian ini menunjukan bahwa pelaksanaan self assessment system tidak berpengaruh terhadap tindakan tax evasion dan sanksi pajak berpengaruh positif terhadap tindakan tax evasion. Preferensi risiko tidak memoderasi hubungan antara self assessment system dan sanksi pajak terhadap tindakan tax evasion. Kata Kunci: self assessment system, Sanksi Pajak, Tax Evasion, Preferensi Risiko
This study aims to test models of the antecedents of environmental disclosure and effect environm... more This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.
Tujuan penelitian ini untuk membuktikan pengaruh corporate social responsibility (CSR) terhadap n... more Tujuan penelitian ini untuk membuktikan pengaruh corporate social responsibility (CSR) terhadap nilai perusahaan dengan diversitas dewan direksi sebagai variabel moderasi. Diversitas dewan direksi yang digunakan dalam penelitian ini adalah latar belakang pendidikan dewan direksi. Teori yang digunakan dalam penelitian ini adalah teori stakeholder dan teori legitimasi. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Berdasarkan metode purposive sampling sampel diperoleh sebanyak 13 perusahaan. Analisis data dilakukan dengan analisis linear sederhana dan linier berganda menggunakan program SPSS. Hasil pengujian hipotesis pertama membuktikan bahwa corporate social responsibility (CSR) berpengaruh terhadap nilai perusahaan. Hipotesis kedua membuktikan bahwa diversitas dewan direksi yang diukur dari latar belakang pendidikan dewan direksi tidak dapat memperkuat pengaruh CSR terhadap nilai perusahaan. Implikasi dalam penelitian ini adalah bagi investor dapat membantu dalam pengambilan keputusan dan bagi akademisi dapat dijadikan tambahan referensi. Keterbatasan dalam penelitian ini adalah penelitian hanya menggunakan sampel perusahaan pertambangan dan corporate social responsibility hanya diukur indeks pengungkapan lingkungan hidup yaitu Indonesian Environmental Disclosure. Saran dalam penelitian ini adalah menambah jumlah perusahaan yang diteliti dan mengungkapkan CSR dengan menggunakan indeks yang mengukur 3 komponen CSR (lingkungan, sosial dan ekonomi). Kata Kunci: CSR, Nilai Perusahaan, Diversitas Dewan Direksi, Latar Belakang Pendidikan Dewan Direks
Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, etika budaya, dan identitas pro... more Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, etika budaya, dan identitas profesional terhadap niat whistleblowing. Data primer dalam penelitian ini diperoleh dari dosen akuntansi seluruh Universitas di Kota Bengkulu menggunakan pendekatan survey dengan menyebarkan kuesioner. Kuesioner disebarkan kepada 57 responden, tetapi hanya 38 kuesioner yang dapat dianalisis atau diolah. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu program SPSS. Hasil penelitian menunjukan bahwa: (1) intensitas moral berpengaruh positif terhadap niat whistleblowing, (2) etika budaya berpengaruh positif terhadap niat whistleblowing, (3) identitas profesional berpengaruh positif terhadap niat whistleblowing. Penelitian ini diharapkan dapat membantu instansi pendidikan di Kota Bengkulu untuk meningkatkan niat whistleblowing dosen akuntansi serta meningkatkan whistleblowing system pada instansinya dengan memperhatikan faktor-faktor yang mempengaruhi niat whistleblowing.Kata kunci: niat whistleblowing, intensitas moral, etika budaya, dan identitas profesiona
Purpose : This study aims to examine the effect of moderating role of foreign ownership in the re... more Purpose : This study aims to examine the effect of moderating role of foreign ownership in the relationship between net profit margin and free cash flow on assets utilization in Indonesian manufacturing companies. Method : Net profit margin and free cash flow act as independent variables while assets utilization is the dependent variable and foreign ownership is the moderating variable. The research sample was determined using a purposive sampling approach with several criteria as the basis for determining it. Observations in this study were conducted from 2018 to 2020, manufacturing companies listed on the Indonesian Stock Exchange were the focus of this study. 36 companies were selected as samples with 108 observations. Testing the research hypothesis was conducted by using Moderated Regression Analysis (MRA). Findings : The results of the tests showed that asset utilization was positively and significantly impacted by Net Profit Margin and Free Cash Flow. Additionally, foreign ownership was insignificant in strengthening the effect of net profit margin and free cash flow on asset utilization. Novelty : The study specifically focused on foreign ownership, while previous research was based on structure ownership as a whole.
The purpose of this study to examine the impact of new accounting standard of finansial instrumen... more The purpose of this study to examine the impact of new accounting standard of finansial instrument (PSAK 71) and lease (PSAK 73) on financial performance and liabilities of Indonesia listed companies. By applying the purposive sampling method, 140 companies for 2019 and 2020 were selected as the sample of this study. The data of this study analyzed using Paired Sample T-test and Wilcoxon Signed Ranks Test. The findings of this study show that new finansial intrument accounting standard PSAK 71) implementation impact to finansial performance (ROE) and liabilities (DAR and DER). This study also found that new lease accounting stardard impact to finansial performance (ROE and ROA) and liabilities (DAR). Moreover this study found that after implemnentation of PSAK 71 will be followed by ROE decreasing and DAR and DER increasing. Meanwhile, firm finansial performance that proxied by ROE and ROA decrease and DER increase since new lease accounting standard (PSAK 73) implemented by indones...
This study aims to determine the potential bankruptcy of consumer goods industrial companies usin... more This study aims to determine the potential bankruptcy of consumer goods industrial companies using the springate model. The population in this study are all consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2020. This study uses a qualitative approach. The sampling technique used in this study was purposive sampling.Based on the sampling using purposive sampling, then obtained as many as 51 companies with 153 observations. The results show that the consumer goods industry manufacturing companies during the COVID-19 pandemic in 2020 have the potential to experience bankruptcy reaching 49.67%.
This study aims to examine the effects of corporate social responsibility on the cost of debt wit... more This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
In this study, researchers focuced on the analysis of implementation SME’s accounting standard an... more In this study, researchers focuced on the analysis of implementation SME’s accounting standard and healty assessment of cooperations in Lubuklinggau. Data were obtained through interviews with 14 managers of cooperatives in Lubuklinggau. The analytical method used here is a descriptive qualitative.The results showed that the application of SME’s by cooperatives in Lubuklinggau amounted to 52.21%.. This is because the educational background of the chairman and treasurer are not S1 economic accounting, the level of awareness of the cooperative members are still low on the development of cooperatives, dual position in the division of tasks, lack of training and dissemination of financial statements by the Department of Cooperatives and related agencies. The result of the calculation of the level of health cooperatives exist in healthy enough level is 65.51.
Penelitian ini bertujuan untuk mengetahui bagaimana penerapan biaya kualitas yang terdiri dari bi... more Penelitian ini bertujuan untuk mengetahui bagaimana penerapan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan internal yang ada di Butik Limura pada tahun 2013-2015. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Jenis penelitian adalah studi kasus. Metode analisis data yang dilakukan dengan (1) Menentukan elemenelemen biaya kualitas didalam laporan biaya produksi selama 3 periode tahun 2013-2015, kemudian mengelompokan menurut fungsinya yaitu biaya pencegahan, biaya penilaian, biaya kegagalan internal dan biaya kegagalan eksternal. (2) Membuat laporan biaya kualitas. (3) Membandingkan presentase biaya kualitas total terhadap penjualan dan biaya produksi selama 3 periode, membandingkan persentase biaya penilaian, biaya kegagalan internal terhadap biaya produksi selama 3 periode. Hasil penelitian penerapan biaya kualitas pada Butik Limura menunjukan bahwa biaya kualitas yang ada di Butik Limura hanya terdiri dar...
This study aims to see financial performance through financial statements proxied by financial ra... more This study aims to see financial performance through financial statements proxied by financial ratios and Economic Value Added to stock returns due to the impact of Covid-19. This research is expected to prevent investors from making mistakes in investing. The population of this study is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 periodThe data collection method used purposive sampling technique, as many as 54 samples with 216 observations that met the research sample criteria. The data were analyzed by using a regression approach.The results showed that the liquidity ratio, profitability ratio, and activity ratio did not affect stock returns, while the solvency ratio and Economic Value Added significantly affected stock returns.
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting, 2019
This paper attempts to empirically examine the impact of audit quality
on auditor litigation. Th... more This paper attempts to empirically examine the impact of audit quality
on auditor litigation. This study considers a sample of 170 auditors working in
public accounting firms using random survey methods. The main technique for
analyzing data in Structural Equation Modeling (SEM) through AMOS IBM
version 22. The test results show that the client pressure has a negative and
significant effect on audit quality, while auditor quality has not negative and
significant effect on auditor's litigation. The findings emphasize the disturbance
of the client pressure aspects on auditors' during the audit. Audit quality in this
study was not unable to reduce the potential for litigation.
Penelitian ini bertujuan untuk mengetahui tentang penyajian informasi akuntansi pada usaha mikro ... more Penelitian ini bertujuan untuk mengetahui tentang penyajian informasi akuntansi pada usaha mikro kecil dan menengah di Kota Bengkulu. Informan dalam penelitian ini adalah pemilik atau pengelola usaha mikro kecil dan menengah yang ada di Kota Bengkulu. Sampel yang digunkan dalam penelitian ini adalah 116 UMKM jenis usaha dagang. Data penelitian ini menggunakan data primer yang diperoleh dari hasil wawancara. Teknik analisis data yang digunakan untuk mengetahui penyajian informasi akuntansi pada usaha mikro kecil dan menengah dalam penelitian ini adalah dengan cara pengumpulan data melalui wawancara mendalam kepada informan. Data yang telah diperoleh kumudian dilakukan reduksi data, display data, verifikasi dan penegasan kesimpulan. Hasil penelitian ini menunjukkan terdapat sebagian kecil pelaku UMKM yang telah melakukan pembukuan sebagai bentuk penyajian informasi akuntansi. Pembukuan yang dibuat adalah berupa laporan neraca dan laporan laba rugi secara sederhana. Sebagian besar pela...
Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang ter... more Tanggung jawab sosial dan lingkungan menjadi salah satu komponen pengungkapan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengungkapan item-item pengungkapan biasanya dilakukan melalui laporan tahunan atau sustainability report. Penelitian ini menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan pada perusahaan manufaktur di BEI dengan memperluas item-item pengungkapan. Item pengungkapan diidentifikasi Indeks IER. Peneliti memperoleh 35 item pengungkapan. Faktor-faktor yang diduga mempengaruhi kebijakan pengungkapan tanggung jawab sosial dan lingkungan adalah leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan, dan kepemilikan manajerial dan umur Perusahaan.Sampel penelitian adalah seluruh perusahaan yang mengungkapkan tanggung jawab sosial dan lingkungan pada periode 2007-2013. Jumlah obervasi yang digunakan adalah 322 observasi. Kebijakan pengungkapan tanggung jawab sosial dan lingkungan diukur dengan inde...
This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, deb... more This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt
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Papers by nurna aziza
on auditor litigation. This study considers a sample of 170 auditors working in
public accounting firms using random survey methods. The main technique for
analyzing data in Structural Equation Modeling (SEM) through AMOS IBM
version 22. The test results show that the client pressure has a negative and
significant effect on audit quality, while auditor quality has not negative and
significant effect on auditor's litigation. The findings emphasize the disturbance
of the client pressure aspects on auditors' during the audit. Audit quality in this
study was not unable to reduce the potential for litigation.
on auditor litigation. This study considers a sample of 170 auditors working in
public accounting firms using random survey methods. The main technique for
analyzing data in Structural Equation Modeling (SEM) through AMOS IBM
version 22. The test results show that the client pressure has a negative and
significant effect on audit quality, while auditor quality has not negative and
significant effect on auditor's litigation. The findings emphasize the disturbance
of the client pressure aspects on auditors' during the audit. Audit quality in this
study was not unable to reduce the potential for litigation.