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All Journal Jurnal Akuntansi Multiparadigma Infestasi Journal of Accounting and Investment JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) The Indonesian Journal of Accounting Research Diseminasi : Jurnal Pengabdian kepada Masyarakat Journal Of Business, Finance, and Economics (JBFE) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Bandi, Bandi

Fakultas Ekonomi Dan Bisnis Universitas Sebelas Maret

Author-ID : 1248285

Economics, Econometrics & Finance Social Sciences

Published : 13 Documents Claim Missing Document

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DETERMINANT OF DOWNWARD AUDITOR SWITCHING Totok Budisantoso; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Pengalihan Auditor. Penelitian ini menguji faktor-faktor yang memengaruhi downward auditor switching di lima Negara ASEAN. Metode analisis yang digunakan adalah fixed effect logistic regression. Penelitian ini menemukan bahwa opinion shopping terjadi di ASEAN, terutama pada perusahaan yang mengalami kesulitan keuangan. Perusahaan dengan bisnis yang kompleks akan mempertahankan auditor Big Four untuk mengurangi kompleksitas dan biaya audit. Komite audit dan publik berperan sebagai penjaga kualitas auditor. Di sisi lain, pemegang saham gagal menjalankan peran sebagai penjaga kualitas audit. Ini mengindikasikan bahwa terdapat pengaruh kubu dalam pemegang saham.Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.

PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA

Equity Market Timing Approach in IPO and Rights Issue of Companies in Indonesia Wihandaru Sotya Pamungkas; Tulus Haryono; Djuminah Djuminah; Bandi Bandi; Doddy Setiawan
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The aim of this study is to analyse the effect of equity market timing on the issuance of new shares and capital structures in companies, excluding those in the financial sector, that conducted Initial Public Offerings (IPOs) and rights issues (RIs) in Indonesia from 1990 to 2014. The study took a sample of companies with less than 100% leverage that had experienced delisting and relisting. The results were obtained at the time of an IPO (i.e. the time of a new shares issuance through go public), RI (the time of a new shares issuance as a rights issue), and RI+1 (one year after the rights issue) and capital structure. There was an effect of equity market timing on the issuance of new shares at IPO+1 (1 year after the IPO), IPO+2, RI+2, RI+3 and RI+4, but the companies issued a small number of new shares and raised the funds they lacked by issuing new debt to obtain an optimal capital structure. These results add to the findings that the market timing theory and trade-off theory are not mutually exclusive.

SIMFONI ONLINE CLASS: PENDAMPINGAN PENGELOLAAN DANA DARURAT DI MASA PANDEMI BAGI MILENIAL An Nurrahmawati; Bandi Bandi; Hasan Fauzi; Nurmadi Harsa Sumarta
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2021)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v3i2.1061

Effective management of emergency funds is needed during the global Covid-19 pandemic, which is currently happening in almost all corners of the world. This pandemic has an impact on sluggish economic activity which demands immediate solutions for improvements, both from a normative and practical side. Education related to emergency funds in order to increase public knowledge can be an urgent solution to be carried out immediately. One of the potential elements of society that is rarely developed to be used as a solution for economic improvement in the pandemic era is the youth because the majority of youth do not yet have an unstable income so they are vulnerable to being economically affected during the pandemic. The purpose of this program is to assist the management of emergency funds during a pandemic, both with online entrepreneurship development and effective investment arrangements. 68 young man from Solo and around are participate in this program. The method used in the implementation of the program is technical assistants by opening online classes with sources from academics and practitioners. This method consists of the preparation stage with coordination, the implementation stage with the creation of a curriculum, the execution of webinars and observations and the evaluation stage. This program collaborates with the NGO Solo Bersimfoni as an organization that cares for Indonesia's young generation. The expected benefit from this program is increased knowledge regarding the management of emergency funds in times of a global pandemic which is needed in order to rebuild a stable economy during and after a pandemic. The result of this program is the transfer of financial management knowledge to young people, especially students around Solo Raya. The conclusion obtained from the implementation of the post-program survey is that care is still needed to teach financial independence during the pandemic for youth. Pengelolaan dana darurat yang efektif diperlukan dalam masa pandemi global Covid-19 yang saat ini sedang terjadi hampir di seluruh pelosok dunia. Pandemi ini berdampak pada lesunya aktivitas perekonomian yang menuntut untuk segera diadakan perbaikan yang solutif, baik dari sisi normatif maupun sisi praktis. Edukasi terkait dana darurat dalam rangka meningkatkan pengetahuan masyarakat dapat menjadi salah satu solusi yang urgen untuk segera dilakukan. Salah satu elemen masyarakat yang potensial namun jarang dikembangkan untuk dijadikan solusi perbaikan perekonomian di era pandemi adalah para pemuda karena mayoritas pemuda belum memiliki pendapatan yang tidak stabil sehingga rentan terdampak secara ekonomi dalam masa pandemi. Tujuan dari pengabdian ini adalah untuk mendampingi pengelolaan dana darurat di masa pandemi, baik dengan pengembangan kewirausahaan secara online maupun penyusunan investasi secara efektif. Sebanyak 68 partisipan yang sebagian besar adalah pemuda dari Solo sekitar mengikuti pengabdian ini secara online. Metode yang dilakukan dalam pelaksanaan pengabdian merupakan technical assistants dengan membuka kelas online dengan narasumber dari pihak akademisi maupun pihak praktisi. Metode ini terdiri dari tahap persiapan dengan koordinasi, tahap pelaksanaan dengan pembuatan kurikulum, eksekusi webinar dan observasi serta tahap evaluasi. Program ini menggandeng LSM Solo Bersimfoni sebagai salah satu organisasi yang peduli terhadap generasi muda Indonesia. Manfaat yang diharapkan dari pengabdian ini adalah bertambahnya pengetahuan terkait pengelolaan dana darurat di masa pandemi global yang dibutuhkan dalam rangka membangun kembali perekonomian yang stabil selama dan pasca pandemi. Hasil pengabdian yakni terlaksananya transfer pengetahuan manajemen keuangan kepada para pemuda terutama mahasiswa di sekitar Solo Raya. Kesimpulan yang didapat dari pelaksanaan survey pasca pengabdian adalah masih diperlukan kepedulian untuk mengajar pada independensi keuangan di masa pandemi bagi para pemuda.

Pengaruh Faktor-faktor dalam Teori Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Periode 2014 – 2018 Brilianti Husnul Khotimah; Andi Asrihapsari; Bandi Bandi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research is to find evidence about pentagon fraud theory, which are proxied by financial target; financial stability; level of supervision’s effectiveness; rationalization; board of commissioners’ age; and frequency of CEO photos, of fraudulent financial statements which is proxied by Dechow F-Score model. Samples tested were 63 samples from government companies during the period 2014 - 2018. The results are financial statement fraud is positively influenced by financial stability and rationalization, and negatively influenced by level of supervision’s effectiveness. While the other three variables have no effect.

Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Ign.Novie Endi Nugroho; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.651

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.

Perilaku Reaksi Harga Dan Volume Perdagangan Saham terhadap Pengumuman Dividen BANDI BANDI; JOGIYANTO HARTONO
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.46

Many of researches on price and volume reaction associated with the earnings announcement have been conducted. Bamber and Cheon (1995) acknowledge that there is a positive relation between the average of magnitudes of price and of volume reaction. Nearly a quarter of the quarterly earning announcements generate price and volume reaction of different relative magnitudes. Surprisingly, there is little empirical evidence of such reaction regarding the dividend announcements. This research investigates the volume and price reactions associated with the dividend announcements.The result of this study shows a dependence between price and volume reaction. Additionally, price and trading volume is positively related.Although there is a relation between price and volume reaction around dividend announcements, the reactions are very relatively different in magnitudes. The relative magnitudes of price and volume reactions are extremely different for 32,88 percent of these sample dividend announcements, relatively similar reactions for 30,87 percent, and the remaining 36,24 percent shows relatively indeterminate reactions.

Managerial Ability, Corporate Social Responsibility, Tone of Earnings Announcement and Market Reaction in Indonesia Lies Indit Faidah; Bandi Bandi
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.37923

This study aims to provide empirical evidence and discuss the effect of earnings announcement tone on market reaction with managerial ability and corporate social responsibility as moderating variables. The market reaction was proxied by cumulative abnormal return (-2.04). This study used a sample of 924 companies that were included in the Indonesia Sharia Stock Index (ISSI) from 2014 to 2019 was carried out by the purposive sampling method. Multiple linear regression analysis was used to test the first hypothesis and moderated regression analysis was used to test the second and third hypotheses. The results showed that tone of earnings announcement had a positive effect on market reaction, managerial ability moderate or strengthen the relationship between earnings announcement tone and market reaction, and CSR did not moderate the relationship between earnings announcement tone and market reaction. The results of the study of control varibel showed that size had a positive effect on market reactions and ROA had no effect on market reactions

Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi Nurul Herawati; Bandi Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research. ABSTRAKPenelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.

Modal Organisasi, Nilai Perusahaan dan Penghindaran Pajak Astuti, Neysa Wirantika; Bandi, Bandi
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i2.1121

Merujuk pada laporan Tax Justice Network bahwa Indonesia mengalami kerugian hingga 68,7 trilliun atas kasus penghindaran pajak yang mayoritas berasal dari perusahaan Indonesia. Perusahaan mengalihkan laba ke negara tax heaven dengan tujuan untuk tidak melaporkan keuntungan sebenarnya. Penelitian ini bertujuan untuk mencari bukti pengaruh modal organisasi terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel moderasi. Penelitian ini mempergunakan laporan keuangan dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2022. Teknik pengumpulan data mempergunakan porpusive sampling dengan sampel penelitian sejumlah 40 perusahaan. Dalam penelitian ini menggunakan alat analisis yaitu Eviews 13. Hasil pengujian dari penelitian ini memperlihatkan bila penghindaran pajak memperkuat pengaruh positif modal organisasi terhadap nilai perusahaan.

Co-Authors Agung Nur Probohudono Agung Nur Probohudono An Nurrahmawati Andi Asrihapsari, Andi Astuti, Neysa Wirantika Brilianti Husnul Khotimah Djuminah Djuminah Doddy Setiawan Doddy Setiawan Doddy Setiawan Emy Dwi Nursulistyo Filipus Argentano Guntur Suryaputra Hasan Fauzi Herawati, Nurul Indriyani Wulandari Jogiyanto Hartono Lies Indit Faidah Nugroho, Ign.Novie Endi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurul Herawati Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Totok Budisantoso Tulus Haryono Wihandaru Sotya Pamungkas Witosari, Diana

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