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BS, Sapto Hendri
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Journal : Jurnal Riset Akuntansi Aksioma

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KARAKTERISTIK TATA KELOLA SEBAGAI STIMULUS MANAJAMEN PAJAK Husnaini, Wahidatul; Cahyaningtyas, Susi Retna; BS, Sapto Hendri; Ramadhani, Rahmi Sri; Lenap, Indria Puspitasari
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.27

Abstract

This study aims to examine the characteristics of governance as a stimulus of tax management. The sample of this study is all non-banking and finance companies that included in the Top 50 Publicly Listed Companies - Indonesia based on ASEAN version of Corporate Governance Scorecard and did not experience losses from 2015 – 2016. Based on those predetermined criteria, the study obtained 16 companies as sample of the study. The test results showed that only ETR and previous year Cash ETR had positive effect on tax management. Meanwhile, other variables sucha s coporate governance, the number of directors, the number of independent directors, the remuneration of the executive board and the BTD of the previous year were found to have no effect on tax management. Governance does not affect tax management due to corporate governance in Indonesia is still low so it needs improvement especially protection of shareholders
PENGARUH PRICE EARNING RATIO, PRICE BOOK VALUE DAN EARNING PERSHARE TERHADAP AKTIVITAS VOLUME PERDAGANGAN SAHAM DAN TINGKAT PENGEMBALIAN SAHAM (Studi Pada Saham Indeks Kompas 100 Tahun 2007-2011) Iqsir, Baiq Retno Sofiana; BS, Sapto Hendri; Effendy, Lukman
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.30

Abstract

The objective of this study is to determine the influence of price earnings ratio, price book value and earnings per share on the activity of stock trading volume of companies listed in Kompas 100 Index 2007-2011. This study also aimed to determine the effect of price earnings ratio, price book value and earnings per share on stock returns of companies listed in Kompas 100 Index 2007-2011. Sample was determined based on purposive sampling method which resulted in 31 companies in the Kompas 100 Index stock market index during the years 2007-2011. Hypotheses testing based on multiple linear regression analysis showed that the price earnings ratio (PER), price book value (PBV) and earnings per share (EPS) simultaneously influence the Trading Volume Activity (TVA). However, only Price Book Value (PBV) has partial effect on trading volume. The results also show that price earnings ratio (PER), price book value (PBV) and earnings per share (EPS) has simultaneous influence on stock returns. However, only the variable price book value (PBV) that has partial effect on stock returns.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN ASIMETRI INFORMASI: PERAN KEPEMILIKAN KELUARGA Cahyaningtias, Susi Retna; Isnaini, Zuhrotul; BS, Sapto Hendri
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.80

Abstract

Asymmetric Information is caused by differences in information between shareholders and management. The more information that’s having by management, makes management free to manage the company in order to increase the compensation obtained. The way to reduce Asymmetric Information is transparency through disclosure, one of which is Corporate Social Responsibility (CSR). This study aims to examine the effect of corporate social responsibility (CSR) and Asymmetric Information with the role of family ownership as a moderating variable. The research sample is manufacturing companies that went public in Indonesia from 2014 - 2017 and who met the requirements to be sampled as many as 68 observations. Hypothesis testing uses MRA (Moderated Regression Analysis) using EVIEWS 11. The results shown that companies incur CSR costs in the previous period increase information asymmetry in the current period but the Asymmetric Information period is not related to CSR in the next period. Family ownership does not moderate the relationship between the previous period's CSR with the current period's Asymmetric Information and the current period's Asymmetric Information with the next period's CSR. The family ownership variable has two functions, namely as a predictive variable (independent) and a moderator homologiser, which means the family ownership variable has the potential to be a moderating variable.
Co-Authors Cahyaningtias, Susi Retna Cahyaningtyas, Susi Retna Elin Erlina Sasanti Fikri, M. Ali Husnaini, Wahidatul Iqsir, Baiq Retno Sofiana Isnaini, Zuhrotul Lenap, Indria Puspitasari Lukman Effendy, Lukman Ramadhani, Rahmi Sri Siti Atikah