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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS Media Akuntansi Perpajakan Journal of Business Inflation Management and Accounting
Al Azhar A
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Ekonomi

 1 
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, ASIMETRI INFORMASI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI : STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KAMPAR Uci Lestari; Novita Indrawati; Al Azhar A
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.898 KB) | DOI: 10.31258/je.26.3.p.1-17

Abstract

This study aims to examine the effect of internal control, compensation suitability, information asymmetry and individual morality to the tendency of accounting fraud. The population in this study was 28 OPD in Kampar Regency, and the method used in sample selection was sensus sampling. The number of samples in this study was 120 respondents. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study was multiple linear regression analysis. The result of this research showed that internal control, compansation suitability and individual morality negative effect on the tendency of accounting fraud, while information asymmetry positive effect on the tendency of accounting fraud.
PENGARUH LEVERAGE, CAPITAL INTENSITY RATIO DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016) Nurhayati Nurhayati; Novita Indrawati; Al Azhar A
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.565 KB) | DOI: 10.31258/je.26.3.p.128-146

Abstract

This study aims to find out about the influence of Leverage, Capital Intensity Ratio and Earnings Management on the tax aggressiveness of manufacturing companies in Indonesia in 2014-2016. The method used in this study is a quantitative method. The independent variables used in this study are leverage, capital intensity ratio and earnings management. While the dependent variable in this study is the corporate tax aggressiveness which is measured using the Cash Effective Tax Rate (CETR).  The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2014-2016, so that the total population used is 164 companies. The sampling technique used purposive sampling, namely the selection of samples according to predetermined criteria, so obtained 59 sample companies. The data used is secondary data taken through documentation techniques consisting of manufacturing company annual report 2014-2016 obtained from the Indonesia Stock Exchange data. Data analysis method in this study uses multiple linear regression with the help of software SPSS version 21. The results of this study indicate that the Leverage variable has a positive effect on the Corporate Tax Aggressivenes of 0.150. Capital Intensity Ratio variable does not negatively effect on the Corporate Tax Aggressiveness of 0.021. Earnings Management variable has a positive effect on Corporate Tax Aggressiveness of 0.253.
Co-Authors Amir Hasan Amri, Taqiyuddin Amries Rusli Tanjung Andani, Sri Ayu Annisa Hapsari Anriva, Yasya Dwi Astri Maulianti Azwir Nasir Bahri, Fathul Chaira Astami Putri Br.Butar-Butar Delly Ria Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Dhaulika Hidayah Diajeng Eka Putri Dian Sari Apriwinata Edfan Darlis Elsya Audita Emrinaldi Nur DP Guti, Fasya Nabilah Hardi ' Humairoh, Fitri Kirmizi ' Kirmizi Ritonga Luthfi, Muhammad M Alwi Montazeri M. Rasuli Novita Indrawati Nur Azlina Nur Azlina Nurhayati Nurhayati Nurulita, Suci Oktavia, Tiara Purba, Eva Tesanika Br Putri Annisa Putri, Devi Diana Raja Adri SatriawanSurya Ria Nelly Sari Ricky Rusydi Satriawan Ridho Alfajri Risky Vera Yoanna Sri Rahayu Lestari Taufeni Taufik Uci Lestari Warni, Anggi Risma Yesi Mutia Basri Yudith Pius Stevan Kaunang Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman