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All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JIAR JIMEKA
Hidayat, Agus Taufik
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Economics, Econometrics & Finance Social Sciences Other

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Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia Pramiana, Omi; Hidayat, Agus Taufik; Wasis, Wasis
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp390-411

Abstract

This paper investigate effect target ROA comprehensive (stimulus), determining assets by fair value (opportunity), effectiveness commissioners (opportunity), fluctuations in macroeconomic fundamentals (rationalization), CEO educational background (capability), subjectivity OCI hierarchy level 3 (collusion), and OCI reclassification (arrogance) on avoid OCI tax. Data 11,616 firm-years from annual reports of companies in six countries in Southeast Asia in 2021-2023, this study has succeeded in proving that the factors effect on OCI tax avoidance are the stimulus of target ROA comprehensive, opportunity of assets by fair value, rationalization of macroeconomic fundamental fluctuations, CEO educational background capabilities, and management collusion with external parties through OCI category level 3 fair value hierarchy, while the factors that have a negative effect are the existence of commissioners and their functions and the OCI presentation policy in reclassification.
PENGARUH FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019 – 2022. Achmadiyah, Tarisa; Hidayat, Agus Taufik
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.334

Abstract

Penelitian ini menggunakan metode penelitian kuantitatif, bertujuan untuk mengetahui pengaruh Fraud Triangle terhadap terjadinya Kecurangan Laporan Keuangan pada Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu tahun 2019 hingga 2022. Ada 4 Variabel yang berasal dari elemen fraud triangle diteliti dalam penelitian ini yaitu Financial Stability, External Pressure, Change In Auditor dan Nature Of Industry. Financial Statement Fraud diukur menggunakan F-Score. Dalam Pengambilan sampel menggunakan Teknik purposive sampling, dari 27 perusahaan hanya 14 perusahaan yang memenuhi kriteria, total sampel diperoleh selama 4 tahun adalah 56 sampel. Analisis data dengan Metode time series menggunakan SPSS 24. Hasil penelitian menunjukkan bahwa, Financial Stability dan Change in auditor tidak berpengaruh terhadap Financial Statement Fraud. Sedangkan external pressure dan Nature of industry berpengaruh terhadap Financial Statement Fraud.
PENGARUH INFORMASI AKUNTANSI BIAYA DAN CSR TERHADAP NILAI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Sabrina, Zafirah Nur; Hidayat, Agus Taufik
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.29346

Abstract

This research aims to determine the effect of cost accounting information proxied by production costs and CSR disclosure on company value as proxied by Tobin's Q. The company that is the object of this research is a food and beverage sub sector manufacturing company listed on the Indonesia Stock Exchange (BEI). The sample in this study consisted of 11 companies using purposive sampling. The analysis model used in this research is a multiple linear regression analysis model. The t-test results show that the production cost variable has a negative effect on company value. Additionally, it is found that CSR disclosure also exhibited a negative correlation with company value, implying that companies engaging in more CSR activities may not necessarily witness a commensurate increase in their valuation. These outcomes contribute valuable insights into the complex dynamics between cost accounting, CSR practices, and corporate value in the context of the examined food and beverage sub sector on the Indonesia Stock Exchange.
Co-Authors Achmadiyah, Tarisa Pramiana, Omi Sabrina, Zafirah Nur Wasis Wasis