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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ULTIMA Accounting Journal of Accounting Auditing and Business JASF (Journal of Accounting and Strategic Finance) Jurnal Dharma Bhakti Ekuitas JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Jurnal Penelitian dan Pengabdian Masyarakat KALBISIANA Jurnal Sains, Bisnis dan Teknologi Smart Dedication: Jurnal Pengabdian Masyarakat Masyarakat: Jurnal Pengabdian Jurnal Akuntansi Kontemporer
Ardillah, Kenny
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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CORPORATE ENVIRONMENTAL DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND CORPORATE GOVERNANCE STRUCTURES ON FIRM VALUE Ardillah, Kenny; Chandra, Zelindio
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2407

Abstract

Abstract - Each company seeks to increase the value to increase shareholder prosperity by implementing operations that pay attention to social and environmental aspects. This research aims to prove the effect of corporate environmental disclosure, environmental performance, and corporate governance structure (managerial ownership and audit committee) on firm value. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019 as many as 141 companies. Sample The sampling method used in this study was purposive sampling with a total sample of 17 companies with 85 data. The data analysis method in this study used multiple linear regression with an alpha significance level of 5%. The results showed that the company's environmental disclosure and environmental performance had a significant positive effect on firm value. On the other hand, corporate governance structures such as audit committees do not affect firm value, and managerial ownership significantly affects firm value. From this research, investors can be more relevant to choosing investment decisions wisely and describing the company's financial and non-financial conditions according to the firm value inside and outside the company. Keywords: Audit Committee; Corporate Environmental Disclosure; Environmental Performance; Firm Value; Managerial Ownership
THE EFFECT OF CORPORATE GOVERNANCE STRUCTURES, ENVIRONMENTAL PERFORMANCE, AND MEDIA COVERAGES TO CARBON EMISSIONS DISCLOSURE Ardillah, Kenny; Rusli, Yohanes Mardinata
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2716

Abstract

Abstract ” Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure
THE IMPACT OF OWNERSHIP STRUCTURE ON FIRM VALUE IN THE BANKING SECTOR COMPANIES Ubuddiyah, Siti Paras; Ardillah, Kenny
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4033

Abstract

Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value.Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis.Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.
Pelatihan Akuntansi Pajak Pada Piutang Usaha Bagi Usaha Mikro, Kecil, dan Menengah Ardillah, Kenny
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2024): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v1i1.2

Abstract

UMKM memiliki akses yang lemah terhadap informasi perpajakan karena kurangnya literasi dan edukasi perpajakan dalam pemutakhiran ketentuan akuntansi perpajakan. Kegiatan Pengabdian Kepada Masyarakat terkait pelatihan akuntansi perpajakan pada akun piutang usaha dan Pajak Pertambahan Nilai diselenggarakan oleh dosen program studi akuntansi untuk memberikan pelatihan kepada peserta tentang penerapan akuntansi perpajakan dalam pembukuan UMKM dengan menggunakan standar akuntansi yang berlaku umum dan peraturan perpajakan terkini. Kegiatan pengabdian kepada masyarakat ini diselenggarakan dengan metode pemberian penyuluhan melalui ceramah dan diskusi yang mana peserta akan diberikan penjelasan teori dan ilustrasi yang relevan dengan topik. Kegiatan pelatihan pembukuan akuntansi perpajakan atas piutang dengan Pajak Pertambahan Nilai ini terlaksana sesuai jadwal dan berlangsung selama dua hari penuh mulai pukul 08.00-17.00. Kegiatan pelatihan terselenggara dengan baik tanpa kendala yang berarti. Berdasarkan hasil akhir pengolahan kuesioner, 95% peserta merasa puas terhadap keseluruhan pelaksanaan pelatihan. Perusahaan UMKM diharapkan seharusnya dapat mencatat penerimaan pelunasan piutang yang telah dihapusbukukan berdasarkan ketentuan standar akuntansi yang berlaku dan mencatat penerimaan tersebut pada rekening kas dan rekening piutang sebagai pengurang piutang.
DETERMINANT FACTORS OF THE COMPANIES TO DO TAX AVOIDANCE Ardillah, Kenny
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3287

Abstract

Abstract” Tax avoidance is carried out by companies to minimize tax payments to the state by doing thin capitalization, transfer pricing, and earnings management because paying taxes is considered a burden and can reduce a company's profit. The objective of this research is to determine the effect of firm size, thin capitalization, transfer pricing, and earning management on tax aggressiveness with profitability as control variable. This research provide new evidence regarding the influence of firm size, thin capitalization, transfer pricing, and earnings management on tax avoidance in manufacturing companies with consumer goods subsector in Indonesia. The population in this research are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique was using purposive sampling technique to determine research sample for five years period. This research uses the panel data regression method with a random effects model approach. The research results show that firm size and thin capitalization has a positive effect on tax avoidance, while transfer pricing and earnings management do not affect tax avoidance. From this result of research, the company management needs to increase awareness to comply with paying taxes and not to do tax avoidance practices. Keywords: Earnings Management; Firm Size; Tax Avoidance; Thin Capitalization; Transfer Pricing
Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure? Ardillah, Kenny
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.232

Abstract

 The company should not separate developing business activities from society's externalenvironment. Instead, the companies should protect the external environment, so manycompanies need to improve the sustainability of their companies to be better through corporate environmental disclosure. This study aims to examine and analyze the effect of environmental performance, feminism in commissioners, female audit committees, and corporate visibility towards corporate environmental disclosure, controlled by profitability and liquidity. One hundred samples were obtained from the mining companies listed on the Indonesia Stock Exchange from 2015 to 2019 and analyzed using the multiple linear regression method. This study proved that female audit committees could positively influence corporate environmental disclosure. On the other hand, this study found that environmental performance, feminism in commissioners, and corporate visibility couldn't affect corporate environmental disclosure. This result of the study can be used by the company's management to help companies provide more thorough supervision of decisions made by management related to social responsibility activities carried out by the female audit committee and monitor the quality of environmental disclosure more effectively. For investors, the results of this study are expected to provide information to investors about the importance of female audit committee members' existence in supporting the community's welfare.
Pengaruh Thin Capitalization, Transfer Pricing, dan Manajemen Laba Terhadap Agresivitas Pajak Trisnawati, Fransiska Desy; Ardillah, Kenny
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 4 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i4.953

Abstract

The effect of thin capitalization, transfer pricing, and earnings management towards tax aggressiveness. The purpose of this research is to determine the effect of thin capitalization, transfer pricing, and earning management on tax aggressiveness. The population in this study are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. The number of research samples obtained by 39 companies using purposive sampling technique, in order to obtain 195 observational data. This research uses multiple linear regression method. The research results show that thin capitalization has a positive effect on tax aggressiveness. Transfer pricing and earnings management have no effect on tax aggressiveness.
How Do Social Contribution Value and Ownership Structure Influence Corporate Sustainable Growth in State-Owned Companies in Indonesia? Ardillah, Kenny
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.158

Abstract

This study aims to prove empirically social contribution value, ownership concentration, and ownership circulation have a positive influence on corporate sustainable growth which is controlled by leverage and profitability. This study theory focuses on agency theory and stakeholder theory. The study sample focuses on state-owned companies listed on the Indonesia Stock Exchange in the 2014-2019 period. The data of this study’s sample used certain selection criteria with the use of the purposive sampling method to obtain 83 data that became the study sample. Data were analyzed using the multiple regression analysis methods. The results of this study indicate that social contribution value doesn’t influence corporate sustainable growth which is controlled by leverage and profitability. Ownership concentration and ownership circulation don’t influence corporate sustainable growth which is controlled by leverage and profitability. The social contribution value is a form of social and environmental responsibility for the company's operations towards stakeholders that don’t support the corporate sustainable growth of the company in the long term. The spread of the company’s share ownership structures that traded highly and weren’t concentrated on certain parties of shareholders can’t support the implementation of decisions made by management to increase the corporate sustainable growth. Because of its limitations, future studies can reflect the extent to which the assessment of corporate social contributions is carried out by one sector of a company other than state-owned companies.
Co-Authors Chandra, Zelindio Manurung, Agus Sagita Prawira, Samuel Oscar Trisnawati, Fransiska Desy Ubuddiyah, Siti Paras Yohanes Mardinata Rusli, Yohanes Mardinata