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All Journal JURNAL SELULOSA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmu dan Teknologi Kayu Tropis Journal of Sylva Indonesiana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Ekonomika dan Bisnis
Bambang Subiyanto
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences Other

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The Effects of Inflation, Exchange Rate, and Import on Value Added Tax and Sales Tax of Luxury Goods Bambang Subiyanto; Tiara Pradani; Kumba Digdowiseiso; Nada Virgita
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3611

Abstract

This study aims to examine the effects of inflation, exchange rate, and import on value added tax (PPN) and sales tax of luxury goods (PPnBM) over the period 2016-2020. This type of research is quantitative using the purposive sampling technique. Based on the predetermined criteria, a sample of external macroeconomic indicators that are subject to PPN and PPnBM is selected in 2016-2020. The results of this study indicated that both inflation and exchange rate had no significant effect on value added tax and sales tax of luxury goods. In contrast, import produced a positive and significant effect on value added tax and sales tax of luxury goods.
The Effect of Company Profitability and Size on Corporate Social Responsibility Disclosure (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020 Period) Bambang Subiyanto; Arni Karina; Dewandaru Agung Pramita; Nadya Putri Alvionita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5079

Abstract

This study aims to determine whether Profitability and Company Size affect corporate social responsibility disclosure in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). 2016-2020 period. The sample in this study amounted to 25 companies obtained based on the purposive sampling method. The data in this study were obtained through documentation and taking secondary data. This study uses multiple linear regression analysis techniques assisted by using the SPSS Version 25 application. This study indicates that profitability has a positive and significant effect on the disclosure of Corporate Social Responsibility, and company size has no effect on the disclosure of Corporate Social Responsibility.
Influence of External Pressure, Financial Stability, and Financial Target on Fraud Financial Reporting Bambang Subiyanto; Tiara Pradani; Dinda Tri Novianty Divian
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5035

Abstract

This study aims to obtain empirical evidence of how the influence of external pressure, financial stability, and financial targets on fraudulent financial reporting in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The population in this study is manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange through the website www.IDX.co.id during the period 2016-2020. The sample in this study were 14 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange from 2016 to 2020, which were selected using the purposive sampling method. The type of data used in this research is secondary data. Techniques and data collection tools in this study used the method of documentation and literature study. While the data analysis method used is multiple linear regression analysis. The results obtained in this study indicate that external pressure and financial targets have a significant negative effect on financial statement fraud. Meanwhile, financial stability has no significant effect on fraudulent financial statements.
Factors that Influence the Quality of Audit with Professional Ethics as a Moderating Variable (Study at Public Accounting Firms in Bekasi) Ria Ria; Bambang Subiyanto; Arni Karina; Nabila Prillia Tasya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4934

Abstract

This study aims to analyze and obtain empirical evidence regarding the factors influencing audit quality with professional ethics as a moderating variable. The variables used are auditor experience, independence, and objectivity as independent variables, while the dependent variable is audit quality and professional ethics as moderating variables—analyzed using WarpPLS 7.0 program. Sources of data in this study used primary data in the form of a questionnaire in data collection of as many as 12 Public Accounting Firms in Bekasi Regency and City. Then, this research data was given to 100 respondents. In taking the sample of this study using purposive sampling. The analytical technique used in this research is regression analysis using the WarpPLS 7.0 program. Based on the results of this study, it can be shown that the auditor's experience, independence, and objectivity have a positive effect. Then auditor ethics can strengthen the effect of auditor experience on audit quality. Meanwhile, professional ethics can weaken the influence of independence and objectivity on audit quality.
Disclosure of Sustainability Reporting, Corporate Governance Perception Index and Their Effect on Corporate Financial Performance (Empirical Study of Companies Participating in CGPI Reporting & Listing on the Indonesia Stock Exchange 2016-2020) Bambang Subiyanto; Rizkika Ariestantya Sujana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5920

Abstract

Sustainability reporting can build interest in shareholders with a long-term vision and help demonstrate how to increase company value in terms of social and environmental issues. The purpose of this study was to determine the effect of the disclosure of sustainability reporting, corporate governance perception index on financial performance. The financial performance variable as measured by the return on assets of the companies participating in the 2016-2020 Corporate Governance Perception Index. The amount of data in this study were 61 companies with 8 companies being the research sample, and the total number of observations was 40. Types of data in this study is secondary data obtained from the Indonesian stock exchange and the official website of each company. Data collection in this study used purposive sampling technique. The analysis technique used is multiple linear regression analysis. Data processing using SPSS 25. The results of the study show that sustainability reporting and corporate governance perception index have an effect on financial performance.
Co-Authors Ahmad Syahrir Anita Firmanti Arni Karina Asri Usman Dede Heri Yuli YANTO Dede Hermawan Deni Purnomo Dewandaru Agung Pramita Dinda Tri Novianty Divian Dwi Febriyani Effendy Husin Entang Rasyid Euis Hermiati Fazhar Akbar Firda A Syamani Fitria . Gagih Pradini Hasan Basri Heliyu Binti Ika WAHYUNI Ismadi Ismadi . Ismail Budiman Khairul Saleh L. Tobing Kumba Digdowiseiso, Kumba Kurnia W Prasetyo Kurnia Wiji Prasetyo Kusumaningrum, Anisa Putri Linda Nurmala Sari Median Wilestari MEDIATY Misato Norimoto Mohamad Gopar Mohamad Gopar Mohamad Gopar Molina Muh. Y Massijaya Muhammad Aufa Pumuka Muhammad Daud Nabila Prillia Tasya Nada Virgita Nadya Putri Alvionita Nanang Masruchin Norakma Abd Majid Putri Aulia Ardani Raskita Saragih Renaldi Arindi Putra Reza Dwi Cahyanto Ria Ria Rizkika Ariestantya Sujana Ruslan Ruslan Sasa Sofyan Munawar Shuichi Kawai Stafian Nisa, Rihab Subyakto . SUBYAKTO SUBYAKTO Sudijono Sudijono Sukma S Kusuma Surya Pratama, Muhammad Dhanu Syamsudin Takashi Higashihara Teguh DARMAWAN Tiara Pradani Toshiro Morooka Triastuti Triastuti Wahyu DWIANTO William William Yetvi Rosalita Yoshinori Kobayashi Yoyo Suhaya Yoyo Suhaya Yusup AMIN