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All Journal Journal of Economics, Business, & Accountancy Ventura Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Pemberdayaan Ekonomi Jurnal Fairness Serat Acitya Jurnal Pengabdian Mandiri

Midiastuty, Pratana Puspa

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Author-ID : 1224735

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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RELEVANSI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Lestari, Ikhlazia Indah; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to test whether there is a higher value relevance of financial ratios after the IFRS convergence than before the IFRS convergence and whether there is a difference in the value relevance of financial ratios in explaining stock prices between the periods before and after the IFRS convergence.The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2011-2012. Using the purposive sampling technique, 94 companies were the samples of this study. The results show that there is no value relevance of the value of the liquidity and solvency ratios after IFRS which is higher than before IFRS and there is a value relevance of the value of the profitability ratio after IFRS which is higher than before IFRS. The results also show that there is a difference in the effect of the relevance of financial ratios in explaining stock prices after the application of IFRS compared to before the application of IFRS.

MANAJEMEN LABA, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK Setiorini, Hesti; Indrian, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

This study aims to analyze the effect of earnings management and corporate governance mechanisms gradually avoidance of taxes.The population of this study are property and real estate companies listed in Indonesia Stock Exchange 2013-2016. Sampling technique in this research using purposive sampling technique, with 128 data selected as sample. Analytical method used is multiple linear regression with SPSS program.The result of regression analysis proves that earnings management have an effect on tax avoidance. This study can not prove the effect of the proportion of independent board of commissioners, audit committee and managerial ownership on tax avoidance.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Fitranita, Vika; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

The purpose of this research is to analyze the influence of corporate governance mechanisms, namely proportion of independent commissioner, audit committee, and foreign ownership toward the earnings management.The populations of this research were the manufacturing companies listed in Indonesian stock exchange 2011-2013. Based on purposive sampling tecnique that sample was taken 70 manufacturing companies.The result of this research show that the proportion of independent commissioner has negative significant influence toward the earnings management, while audit committee and foreign ownership has no significant influence toward the earnings management. The results of this study have implications for investors in the context of decision making based on the company reported earnings. Companies that have a large proportion of independent commissioner is more qualified than the companies that have a small proportion of independent commissioner.

MANAJEMEN LABA, MEKANISME CORPORATE GOVERNANCE DAN PENGHINDARAN PAJAK Setiorini, Hesti; Indriani, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

This study aims to examine the effect of earnings management and corporate governance mechanisms on tax avoidance.The population in this study were property and real estate companies listed on the Indonesia Stock Exchange in 2013-2016. The sampling technique in this study using the purposive sampling technique, with 128 data selected as samples. The analytical method used is multiple linear regression with the SPSS program.The regression analysis results prove that earnings management has an effect on tax avoidance. This study cannot prove the effect of the proportion of independent commissioners, audit committee and managerial ownership on tax avoidance.

ANALISIS HUBUNGAN PENGHINDARAN PAJAK DAN BIAYA HUTANG SERTA KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL MODERASI Heryawati, Elma; Indriani, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. The result are there is a substitution relationship between tax avoidance and cost of debt on real estate company in Indonesia in 2013-2016. And institusional ownership is not strengthening the relationship between tax avoidance and cost of debt.

PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN BARANG MILIK NEGARA Saiful, Saiful; Midiastuty, Pratana Puspa; Kurniawan, Kurniawan
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

The purpose of this research is to analyze the influence of human resources capacity and the utilization of information technology toward the quality of state property report. This research was conducted on units under the KPPN Bengkulu authority. The populations of this research were the operators of state property reports in the units under the KPPN Bengkulu authority whose have more than 2 years working experiences. The variables of this research are the human resources capacity and the utilization of information technology as the independent variables and the dependent variable is the quality of state property report (Y). The data are collected from the questionnaire filled by 121 operators of the state property report. The data analysis method of this research was multiple linear regressions. The results show that the human resources capacity and the utilization of information technology have the positive influence toward the quality of state property report. The implication of this research toward the units was the units under the KPPN Bengkulu authority have to manage the human resources and utilize the state property.

Co-Authors agus rahmat Andina, Ariana Satri Anggraini, Shabira Dwi Dianty, Andini Tiara Edy Suranta Fachruzzaman, Fachruzzaman Fitranita, Vika Fitri, Via Rafiqa Hanafi, Fachruzzaman Heryawati, Elma Indrian, Rini Indriani, Rini jovy, muhammad jovy shidqy Kamaludin Kamaludin Kinanti, Syahfira Putri Kurniawan Kurniawan Lestari, Ikhlazia Indah Nadia, Refika Nikmah Nikmah Putra, Danang Adi Putriani, Eva Riansyah, Febi Aji Robiansyah, Anton Robinson robinson Saiful Saiful Setiorini, Hesti Suranta, Eddy Syahputri, Widia Dwi Zara, Zebby

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