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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 Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Bandi, Bandi
Fakultas Ekonomi Dan Bisnis Universitas Sebelas Maret
Economics, Econometrics & Finance Social Sciences

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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

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Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.369 KB) | DOI: 10.24815/jdab.v6i1.13012

Abstract

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

Abstract

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.
MANAGEMENT ENTRENCHMENT AND INTELLECTUAL CAPITAL: THEIR ROLE IN DRIVING FINANCIAL STATEMENT FRAUD IN INDONESIAN SOEs Witosari, Diana; Bandi, Bandi
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
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.v25i2.1628

Abstract

This research examines how management entrenchment, measured through CEO tenure and managerial ownership, and intellectual capital, measured through human capital, structural capital, and capital employed, affect the occurrence of financial statement fraud among Indonesian State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Employing the Beneish M-score as a fraud detection tool and utilizing logistic regression analysis on 120 panel data observations, the study finds that management entrenchment, whether measured by CEO tenure or managerial ownership, does not have a statistically significant effect on financial statement fraud. In contrast, all three dimensions of intellectual capital exhibit significant effects. Human capital has a positive and significant influence on financial statement fraud, whereas structural capital and capital employed have negative and significant influences. These results suggest that although management entrenchment may not be a primary determinant of fraud in Indonesian SOEs, the effective management of intellectual capital plays a strategic role in mitigating such risks. The implications of this study provide valuable insights for regulators and policymakers to strengthen corporate governance frameworks and promote the ethical and responsible utilization of intellectual capital to minimize the risk of financial misreporting.
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 Filipus Argentano Guntur Suryaputra Hasan Fauzi 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