Media Riset Akuntansi, Auditing & Informasi
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MANAGERIAL ABILITY, MANAGEMENT COMPENSATION, BANKRUPTCY RISK, TAX AGGRESSIVENESS
Get PDFManager with higher ability tends to have a deeper understanding of the firm’s strengths and weaknesses to take full advantage of opportunities, including an opportunity to do tax aggressiveness which is undetected by the tax authorities. In addition, the compensation received by management can also be a motivation for managers to act aggressively. Furthermore, the high risk of bankruptcy also puts pressure on managers to do cash tax saving aggresively in order to maintain the company\u27s life.This study is aimed to examine the effect of managerial ability, management compensation and bankruptcy risk on tax aggressiveness. The sample used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period of 2011 to 2015. Using purposive sampling, this research obtained data from 36 companies. So the total sample in this study amounts to 180 observation data.Managerial ability is measured by Data Envelopment Analysis (DEA) and Tobit regression referring to Park et al (2015). Management compensation is measured by the total compensation received by the director during the fiscal year (Armstrong, Blouin and Larcker, 2012). Then the risk variables of bankruptcy will be measured by Altman’s prediction model of bankruptcy (Altman and Hotchkiss, 1995, 2006). The result shows that managerial ability has a positive significant effect on tax aggressiveness. Meanwhile, management compensation has a significant negative effect on tax aggressiveness. Furthermore, the bankruptcy risk has a significant positive effect on tax aggressivenes
PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
Get PDFThe purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management
KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING
Get PDFThis study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs
STRATEGI MEMPERTAHANKAN HARTA ANAK BANGSA PASCA TAX AMNESTY
Get PDFEuforia akan Tax Amnesty ketiga di Indonesia membawa harapan baru bagi masa depan perekonomian Indonesia. Capaian yang diperoleh oleh Direktorat Jenderal Pajak setelah berakhirnya program Tax Amnesty mampu membawa sebagian harta anak bangsa kembali ke Ibu Pertiwi. Fokus utama pemerintah pada kebijakan Tax Amnesty adalah untuk memperbaiki basis data dan pada repatriasi harta WNI yang diparkir di luar negeri. Pemerintah mengharapkan repatriasi ini bisa mencapai 1,000 Triliun Rupiah. Dalam pelaksanaannya, Direktorat Jenderal Pajak mampu mengumpulkan dana 147T. Guna mengelola dana tersebut dengan sebaik-baiknya, pemerintah perlu melakukan strategi tertentu agar dana tersebut tidak lari lagi dari pangkuan ibu pertiwi
PENGARUH AKRUAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RISIKO LITIGASI
Get PDFThis study aims to investigate the effect of accruals on the occurrence of litigation risk. The higher accruals made by managers are thought to cause high litigation risks as well. Therefore, in this study will also see the effect of managerial ownership on the occurrence of litigation risk. Using a sample of consumer goods industries that often experience litigation, testing is done on 37 companies from 2012 until 2016. The results of this study proves that by using multiple regression, developed hypothesis proved that accruals and managerial ownership have a significant positive effect on litigation risk
VALUE RELEVANCE DAN IFRS ADOPTION DI INDONESIA: INVESTIGASI PADA PERUSAHAAN LQ-45 BURSA EFEK INDONESIA
Get PDFValue relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance.Keyword : value relevance, earning per share, book value of equity, stock price, IFRS adoption, LQ-4
PEMAHAMAN AUDITOR TENTANG SKEMA KECURANGAN, RED FLAGS, MEKANISME DETEKSI DAN MEKANISME PREVENTIF KECURANGAN
Get PDFThis study aims to determine the auditor’s understanding of the fraud scheme,indication of fraud, mechanism detection of fraud prevention mechanisms. This study uses primary data obtained through questionnaires. Totaled of 275 respondents from BPK auditors, internal auditors and external auditors in Jakarta. Fraud schemes are classified into three groups, cheating scheme of corruption, misappropriation of assets and fraudulent financial statements.Research results revealed that the majority of the auditors have to understand the fraud scheme with a good criteria, in the scheme of corruption, misappropriation of assets and fraudulent financial statements
PENGARUH KOMPREHENSIF ATAS STRATEGI MODAL KERJA MELALUI RASIO PERDAGANGAN (Merchandising Ratio)
No full textThe implementation of working capital strategy of successful companies could be observed from its cash conversion cycle. Effective working capital strategy will lead to an increasing to an increase of a firm\u27s value. This thesis has two objectives : Firstly, it analyse the interrelationships between the merchandising ratio with the return on assets ratio and the long-term debt to total assets ratio. These two ratios have the ability to check the effectiveness of a firm\u27s working capital management. Secondly, it analyse the effective of the firm\u27s management of cash, receivable, inventory and payables.The writer is using the descriptive analysis method which describe the retail firm\u27s working capital strategy from the financial statement information, and the correlation analysis method that detects the correlation between the merchandising ratio and the traditional ratio.The analysis shows that PT Hero Supermarket, PT Matahari Putra Prima and PT Ma Retailindo have good and effective working capital strategy. The merchandising ratio has positive correlation with the return on assets ratio and negative correlation with the debt to total assets ratio.The purpose of this research is to prove the effectiveness in using the cash conversion cycle strategy. PT Hero Supermarket, PT Matahari Putra Prima and PT Alfa Retailindo should emphasize on their inventory management so that the percentage of sales growth is accompled by an equivalent increase in its inventory. Apart from that, these compa Iles should focus on their payables management by maximize the debt benefit.Crucial terms: working capital strategy, merchandising ratio and cash conversion cycle
PERKEMBANGAN AKUNTANSI KEPERILAKUAN DAN DAMPAKNYA PADA PENELITIAN AKUNTANSI DI INDONESIA
No full textThis paper discusses about the development of behavioral accounting and how it influenced the research in behavioral accounting. Several interest fields in behavioral accounting research are discussed to provide an overview of current behavioral accounting research opportunities. The research methodology and several difficulties inherent in those researches presented in this paper. The behavioral accounting research in Indonesia will discussed in the last of this paper
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTANSI PUBLIK : Sebuah Studi Empiris
No full textPenatitian ini metupakan pengembangan dari stud Grading Schazberg, dan Wallace (1996) dan bettujuan untuk mengetahui persepsi mahasiswa akuntansi terhaciapprofesi akuntan publik dengan membandngkan antara mahasiswa yang belum da yang sudah mengambil mata kuliah pengaudtan (auditing). Data diperoleh melalui kusion dengan responden 90 mahasiswa akuntansi, yang terdii dart 49 mahasiswa telah mengamil mataktiiah pengaudtan dan 41 yang belum mengambil mata kuliah pengauditan. Hasil anal sis menunjukkan bahwamahasiswa akuntansi mempersepsikan profesi akuntan publik positif dan persepsimahasiswa yang telah mengambil pengaudtan lebih positif profeei akuntan publikdibanding mahasiswa yang belum mengambil pengauditan pada aspek ketrampilan,sedang pada aspek pengetahuan dan etika tidak terdapat perbedaan signifikan.Kata kunci : Persepsi, profesi akuntan publik, pengauditan