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Pengaruh Faktor Individual, Situasional Dan Organisasional Terhadap Niat Individu Melakukan Whistleblowing (Whis-tleblowing Intention) Yulianti, Yessica Silva; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.2.49

Whereas whistleblowing to detect and expose different frauds in organizations has been recognized by many countries, only a few individuals are willing to become a whistleblowers when they find fraud in their organization. This research seeks to identify, analyze and provide empirical evidence of the effect of individual, situational and organizational factors on individual whistleblowing intentions. This research involves several dimensions to measure the main variables: attitudes, subjective norms, and behavioural control, which measure individual factors; personal cost, fraudster status, and fraud seriousness, which measure situational factors; and perceived organizational support and corporate ethical values, which The population includes law enforcement institutions of the police department, district prosecutor office, and district court of Batu City, from which the samples of 245 members of law enforcement institutions are selected through convenience sampling. This research employs a survey method with SEM-PLS analysis techniques utilizing SmartPLS version 3.0 software to test the data. The results of this study indicate that individual factors and organizational factors affect the whistleblowing intention of members of law enforcement institutions. However, this study fails to provide evidence that situational factors influence whistleblowing intentions in law enforcement institutions. Abstrak Peranan whistleblowing dalam mendeteksi dan mengungkap berbagai kecurangan yang terjadi disuatu organisasi telah diakui oleh banyak negara di seluruh dunia. Namun, tidak banyak individu yang memutuskan untuk menjadi whistleblower ketika mengetahui tindakan fraud terjadi di organisasi mereka. Riset ini berupaya untuk mengetahui serta menganalisis sekaligus memberikan bukti empiris pengaruh faktor individual, faktor situasional dan faktor organisasional terhadap niat individu untuk melakukan whistleblowing. Adapun penelitian ini menggunakan beberapa dimensi untuk mengukur variabel utama diantaranya adalah dimensi sikap, norma subjektif, dan kontrol perilaku untuk mengukur faktor individual. Personal cost, status pelaku kesalahan, dan keseriusan kesalahan untuk mengukur faktor situasional, serta persepsi dukungan organisasi dan nilai etika perusahaan untuk mengukur faktor organisasional. Populasi dari penelitian ini adalah institusi penegak hukum meliputi kepolisian, kejaksaan dan pengadilan negeri di Kota Batu. Teknik pengambilan sampel yang digunakan adalah convenience sampling dengan jumlah sampel sebanyak 245 anggota institusi penegak hukum. Penelitian ini menggunakan metode survei dengan teknik analisis SEM-PLS menggunakan software SmartPLS versi 3.0 untuk menguji datanya. Hasil penelitian ini menunjukan bahwa faktor individual dan faktor organisasional berpengaruh terhadap niat whistleblowing anggota institusi penegak hukum. Namun penelitian ini tidak berhasil memberikan bukti bahwa faktor situasional berpengaruh terhadap niat whistleblowing pada institusi penegak hukum.

Pengaruh Financial Distress Dan Transfer Pricing Terhadap Tax Avoidance Dengan Firm Size Sebagai Pemoderasi Wardani, Naza Adenisa Firdausi Alifia Putri; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.50

This study aims to determine the effect of financial distress and transfer pricing on tax avoidance with firm size as a moderating variable. The population of this study includes basic and chemical industry companies listed on the Indonesia Stock Exchange between 2019 and 2021, from which the samples of 16 companies are selected through a purposive sampling technique and analyzed panel data with a common effect model approach utilizing EViews 12. The results of this study exhibit that financial distress does not affect tax avoidance, transfer pricing has a significant effect on tax avoidance practices, firm size is unable to moderate the relationship between financial distress and tax avoidance, and firm size cannot reinforce the relationship between transfer pricing and tax avoidance. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan transfer pricing terhadap praktik penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Populasi dari penelitian ini adalah perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan teknik purposive sampling dan diperoleh 16 perusahaan sektor industri dasar dan kimia menjadi sampel dalam penelitian ini. Analisis yang digunakan dalam penelitian ini adalah data panel dengan pendekatan common effect model dengan EViews 12 sebagai alat analisis. Hasil dari penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap penghindaran pajak, transfer pricing berpengaruh signifikan terhadap praktik penghindaran pajak, ukuran perusahaan tidak dapat memperkuat hubungan transfer pricing terhadap penghindaran pajak, dan ukuran perusahaan tidak mampu memoderasi hubungan financial distress terhadap penghindaran pajak.

Pengaruh Corporate Social Responsibility Dan Corporate Financial Performance Terhadap Nilai Perusahaan Dengan Reputasi Perusahaan Sebagai Variabel Intervening Auliaulhaq, Tsarsia Adriana; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.1.68

This study quantitatively determines the effect of corporate social responsibility and corporate financial performance on company value with company reputation as the intervening variable. The secondary data utilized in this study include samples of 16 mining companies listed on the IDX from 2017 to 2021, selected through a purposive sampling method and examined by Path Analysis utilizing SPSS software. The results of the study indicate that corporate social responsibility (CSR), company financial performance (CFP), and company reputation have a positive and significant effect on company value. CSR has no effect on company reputation, while CFP has a positive and significant effect on company reputation. The relationship between CSR and CFP toward company value cannot be mediated by the company's reputation. This study shows investors and companies how important it is to disclose corporate social responsibility and maintain corporate financial performance as they affect company value. Abstract Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility dan corporate financial performance terhadap nilai perusahaan dengan reputasi perusahaan sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling untuk pengambilan sampel. Data sekunder digunakan dengan total sampel sejumlah 16 perusahaan sektor pertambangan yang terdaftar di BEI dari tahun 2017 sampai 2021. Metode analisis data menggunakan Path Analysis dengan software SPSS. Hasil penelitian menunjukkan bahwa corporate social responsibility (CSR), company financial performance (CFP), dan reputasi perusahaan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. CSR tidak memiliki pengaruh terhadap reputasi perusahaan, sedangkan CFP memiliki pengaruh positif dan signifikan terhadap reputasi perusahaan. Hubungan antara CSR dan CFP terhadap nilai perusahaan tidak dapat dimediasi oleh reputasi perusahaan. Studi ini menunjukkan kepada investor dan perusahaan bagaimana pentingnya pengungkapan corporate social responsibility dan mempertahankan corporate financial performance karena kedua hal tersebut berpengaruh terhadap nilai perusahaan.

Pengaruh Isu Lingkungan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Pemoderasi Acintya, Sannidya Tara; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.4.70

The performance of the capital market amid the industrial activity in Indonesia certainly experiences frequent stock price index fluctuations, and companies must be able to maintain good relations with the community to build a good image that impacts on firm value. As such, companies need to consider environmental issues to realize sustainable future business. This study aims to determine the effect of environmental performance and environmental management systems on firm value with financial performance as the moderator. The samples in this study include 105 non-cyclical consumer and healthcare industry companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data are analyzed by multiple linear regression employing Moderated Regression Analysis (MRA). The results of this study exhibit that environmental performance has a positive effect on firm value, and the environmental management system does not have a positive effect on firm value. Financial performance is able to strengthen the effect of environmental performance on firm value but is unable to strengthen the effect of environmental management systems on firm value. Abstract Dalam kinerja pasar modal di tengah aktivitas industri di Indonesia tentu saja kerap mengalami fluktuasi pada indeks harga saham. Perusahaan harus mampu untuk tetap menjalin hubungan yang baik dengan masyarakat untuk membangun pandangan yang baik juga, sehingga hal tersebut akan berdampak pada nilai perusahaan. Dalam hal ini, isu lingkungan perlu diperhatikan oleh perusahaan untuk mewujudkan bisnis masa depan agar industri dapat tetap bertahan. Penelitian ini berupaya untuk mengetahui pengaruh kinerja lingkungan dan sistem manajemen lingkungan terhadap nilai perusahaan dengan kinerja keuangan sebagai pemoderasi. Adapun sampel dalam penelitian ini adalah 105 perusahaan industri consumer non-cyclical dan healthcare yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode yang digunakan dalam penelitian ini dengan menggunakan analisis regresi linear berganda dengan Moderated Regression Analysis (MRA). Hasil dari penelitian ini menyatakan bahwa kinerja lingkungan berpengaruh positif terhadap nilai perusahaan dan sistem manajemen lingkungan tidak berpengaruh positif terhadap nilai perusahaan. Lalu, kinerja keuangan mampu memperkuat pengaruh kinerja lingkungan terhadap nilai perusahaan, namun tidak mampu memperkuat pengaruh sistem manajemen lingkungan terhadap nilai perusahaan.

Pengaruh Strategi Bisnis dan Kualitas Audit Terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Tahun 2017-2021) Kogoya, Merlin Angelin Rosalina; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.2.121

This research aims to determine the influence of business strategy and audit quality on tax avoidance. This study is categorized as explanatory research with a quantitative approach. The population used in this study is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, totaling 72 companies. The research sample consists of 29 companies or 145 observation data selected using purposive sampling technique, which is a sampling technique with specific purposes or considerations from the population (sample criteria determined by the researcher). The analysis method used is multiple linear regression analysis using the SPSS statistical application. Tax avoidance measurement in this study uses the cash effective tax rate (Cash ETR) out of the 12 available measurements. The results of this research indicate that both business strategy and audit quality simultaneously influence tax avoidance, but partially, business strategy does not affect tax avoidance. Meanwhile, audit quality positively influences tax avoidance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh strategi bisnis dan kualitas audit terhadap penghindaran pajak. Penelitian ini termasuk dalam penelitian eksplanatori dengan pendekatan kuantitatif. Populasi yang digunakan pada penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021 yaitu sebanyak 72 perusahaan. Sampel penelitian berjumlah 29 perusahaan atau 145 data observasi yang dipilih dengan menggunakan teknik pengambilan sampel yaitu purposive sampling, yaiu teknik pengambilan sampel dengan maksud atau pertimbangan tertentu dari populasi (kriteria sampel ditentukan peneliti). Metode analisis yang digunakan yaitu analisis regresi linear berganda dengan menggunakan aplikasi statistik SPSS. Pengukuran penghindaran pajak dalam penelitian ini menggunakan cash effective tax rate (Cash ETR) dari 12 pengukuran yang ada. Hasil dari penelitian ini menunjukkan bahwa secara simultan strategi bisnis dan kualitas audit berpengaruh terhadap penghindaran pajak, namun secara parsial strategi bisnis tidak berpengaruh terhadap penghindaran pajak. Sedangkan, kualitas audit berpengaruh positif terhadap penghindaran pajak.

The Effect Of Accounting Conservatism, Profit Management, Capital Intensity, And Thin Capitalization On Tax Avoidance Rifani, Labibah Ayudita; Subandi, Hendi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.465

Tax avoidance is an effort made by the company to reduce the amount of tax payable by legal means. This study aims to examine the effect of factors in accounting conservatism, earnings management, capital intensity, and thin capitalization on tax avoidance. The study used 110 samples from primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, based on purposive sampling. The results of this study indicate that accounting conservatism and earnings management have a positive influence on tax avoidance. Meanwhile, capital intensity harms tax avoidance, while thin capitalization does not. This study has implications for various parties, including the regulator. The results indicate that tax regulations need to be strengthened to minimize opportunities or loopholes in regulatory weaknesses exploited by companies to conduct tax avoidance.

The Effects Of Tax Avoidance, Managerial Ownership, And Dividend Policy On Firm Value Anggara, Winny Kezia; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.172

This research aims to assess and analyze the impacts of tax avoidance, managerial ownership, and dividend policy on firm value. The data was harvested from a sample of 38 food-and-beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period and was analyzed through multiple linear regression. This study finds that tax avoidance negatively affects the firm value and that managerial ownership and dividend policy positively impact the firm value. The findings support the Agency and Signal Theory, recommending that companies reduce tax avoidance, enhance managerial ownership, and improve dividend policy to increase firm value.

Pendampingan dan Pelatihan Praktik Mudharabah dalam Kerja Sama Ternak Kambing di Lingkungan Kalikebo Kabupaten Blitar Subandi, Hendi; Adib, Noval; Rahmanti, Virginia Nur; Salsabila, Izzah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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

Salah satu bentuk respon dari peningkatan perkembangan ekonomi syariah yang sangat pesat di Indonesia adalah penerapan akad Mudharabah dalam aktivitas ekonomi. Akad mudharabah menggunakan metode bagi hasil dengan mekanisme yang berdasarkan pada prinsip syariah, keadilan, dan kesukarelaan. Metode bagi hasil sudah digunakan dalam berbagai aktivitas ekonomi, salah satunya pada kerjasama titip kambing yang dilakukan oleh masyarakat di lingkungan Kalikebo, Dusun Donomulyo, Kabupaten Blitar. Berdasarkan hasil wawancara dan observasi, metode bagi hasil pada kerjasama tersebut tidak sesuai dengan skema mudharabah. Selain itu perjanjian tersebut dilakukan secara lisan, sehingga rentan terjadinya kerugian pada salah satu pihak. Berdasarkan latar belakang tersebut, pengabdian ini dilakukan untuk mengedukasi masyarakat tentang skema akad mudharabah, metode bagi hasil, dan pentingnya perjanjian secara tertulis sebagai mitigasi risiko kerugian. Sosialisasi dan pelatihan yang diberikan oleh akademisi serta pendampingan simulasi pembuatan kerjasama usaha titip kambing dengan akad mudharabah yang dilakukan oleh tim pengabdi merupakan metode dalam pengabdian ini. Selama rangkaian pelaksanaan pengabdian, masyarakat antusias dan aktif berdiskusi. Masyarakat lingkungan Kalikebo menyadari bahwa perjanjian lisan sangat berpotensi terhadap risiko kerugian di kemudian hari. Namun implementasi akad mudharabah secara tertulis akan dilakukan secara bertahap, karena masyarakat perlu beradaptasi mengingat perjanjian lisan yang sudah dilaksanakan secara turun temurun.

ESG DISCLOSURE, RELATED PARTY TRANSACTIONS, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE Khusna, Khikmatul; Subandi, Hendi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5837

Research Purpose. This research aimed to gather empirical evidence on the impact of Environmental, Social, and Governance Disclosure, related-party transactions, and executive characteristics on tax avoidance, with company size and company age as control variables. Research Method. Secondary data was analyzed using multiple linear regression with SPSS. This research focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study includes a sample of 24 companies selected based on specific criteria through purposive sampling. Research Result and Findings. The findings reveal that Environmental, Social, and Governance Disclosure negatively impact tax avoidance; related-party transactions positively influence tax avoidance, while executive characteristics do not significantly affect tax avoidance. The model explains 38.8% of the tax variation, and the research implications support Agency Theory and Legitimacy Theory. The research implications, as such, suggest that companies make deliberate decisions on environmental, social, and governance disclosure and related-party transactions to improve their governance structures. This research also suggests that future researchers should provide additional factors such as deferred tax burden, dividend policy, or compensation for fiscal losses and test other objects such as the JII70 Index, IDX 80, or Kompas 100.

Peningkatan Produktivitas Budidaya Ikan Nila (Oreochromis Niloticus) Melalui Transfer Biofloc Technology (BFT) untuk Mendukung Penguatan Kemandirian Desa Mojorejo, Kecamatan Junrejo, Kota Batu Soeprijanto, Agoes; Jamroni, Mofit; Aisyah, Diana; Supriyadi, Supriyadi; Subandi, Hendi
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 4 (2023): Oktober-Desember 2023
Publisher : Universitas Mataram

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

Aquaculture business, especially tilapia cultivation in Mojorejo village, did not run as expected due to low fish production and limited community knowledge regarding cultivation techniques. Some of the problems faced by the cultivator group are that the fishery business has not been well programmed because there is no socialization of business potential in the fishery sector, effective tilapia cultivation techniques are not yet known, and assistance is needed related to aquaculture management to be able to optimize tilapia aquaculture production. So that the main goal in this community service activity is to increase the productivity of tilapia (Oreochromis niloticus) cultivation through transfer of biofloc technology (BFT) to support strengthening the independence of Mojorejo village, Junrejo District, Batu city. The methods used include surveys and site reviews, BFT socialization and training, BFT transfers, and periodic assistance. The results obtained in this activity are that partners understand the basic principles of tilapia aquaculture with the BFT system, partners understand input and output settings in tilapia cultivation with the BFT system, partners can culture biofloc bacteria, partners can know the C:N ratio in aquaculture ponds and partners can cultivate with the BFT system so that added value to production is increasing.

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