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Lastiningsih, Noegrahini
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Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) Novianti, Dewi Ratna; Praptiningsih, Praptiningsih; Lastiningsih, Noegrahini
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.637

Abstract

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).
Analisis Faktor-Faktor yang Mempengaruhi Fraudulent Financial Statement pada Perusahaan Pertambangan di Indonesia Fahreza, Muhammad Balia; Guritno, Yoyoh; Lastiningsih, Noegrahini
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.982

Abstract

Penelitian ini bertujuan untuk mendeteksi kecuragan laporan keuangan berdasarkan analisis fraud triangle. Menurut teori Cressey, terdapat tiga kondisi yang selalu hadir dalam tindakan fraud yaitu pressure, opportunity, dan rationalization yang disebut sebagai fraud triangle. Berdasarkan teori fraud triangle Cressey, peneliti mengembangkan variabel yang dapat digunakan dalam mendeteksi fraud, yaitu rasio likuiditas, rasio leverage, dan ukuran perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar pada tahun 2014-2017 di Bursa Efek Indonesia (BEI). Perusahaan yang diambil dan dijadikan sampel adalah 35 perusahaan dan jumlah observasi yang dilakukan selama tahun 2014-2017 adalah 140 item observasi. Data dianalisis dengan menggunakan analisis regresi logistik dengan software SPSS 25.0. Hasil pengujian statistik menunjukkan bahwa secara empiris variabel rasio likuiditas berpengaruh signifikan terhadap fraudulent financial statement dan rasio leverage dan ukuran perusahaan tidak berpengaruh signifikan
Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies Marsahala, Yoseph Togu; Arieftiara, Dianwicaksih; Lastiningsih, Noegrahini
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss3.art2

Abstract

This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application. The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.
Co-Authors Dianwicaksih Arieftiara Fahreza, Muhammad Balia Marsahala, Yoseph Togu Novianti, Dewi Ratna Praptiningsih, Praptiningsih Yoyoh Guritno