Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Kinerja Accounting Analysis Journal
Amanda, Verna Budi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Moderating Effect Of Executive Characteristics In The Effect Of Transfer Pricing On Tax Avoidance Verna Budi Amanda; Verani Carolina
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v11i3.17660

Abstract

Tax avoidance is commonly considered as an act which can make a country suffering a great loss. Transfer pricing scheme is one of the most common activity that usually multinational enterprises do regarding to the tax avoidance. The aims of this research are to test and find an emphirical evidence regarding to the effect of transfer pricing on tax avoidance and the effect of transfer pricing on tax avoidance with executive characteristics as a moderate variable. The population of this research is all of the manufacturing companies that are listed in Indonesia Stock Exchange (IDX) during the years of 2017-2019. This research sample is determined by the purposive sampling technique. The method of analysis used in this research is regression analysis method. The results shows that transfer pricing has an effect to tax avoidance and executive characteristic can positively moderate the effect of transfer pricing on tax avoidance.  
The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness Handayani, Rini; Carolina, Verani; Amanda, Verna Budi
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5870

Abstract

This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable.
The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness Handayani, Rini; Carolina, Verani; Amanda, Verna Budi
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5870

Abstract

This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable.
The Effect of Corporate Political Engagement on Environment, Social, & Governance (ESG) Disclosure Verna Budi Amanda; Ainun Na'Im
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.1898

Abstract

Purpose : The research investigates the relationship between corporate political engagement and ESG disclosure moderated by the ownership structure and mediated by earnings quality. The sample for this study consists of companies that sponsor, build, and operate steam power plants in Indonesia. Method : Sample consists of 22 companies sponsoring, constructing, and operating steam power plants in Indonesia particularly during the period 2019-2021. In testing for the direct effect, moderation effect, and mediation effect, the researchers use multiple regression analysis, moderated regression analysis, and path analysis. Findings : The results of the statistical test show evidence that corporate political engagement has a negative relationship with ESG disclosure and the ownership structure is capable of weakening the negative relationship between corporate political engagement and ESG disclosure. However, earnings quality is unable to mediate the relationship between corporate political engagement and ESG disclosure. Novelty : The research has several original factors. First, this research utilizes ownership structure as a moderation variable and earnings quality as a mediation variable. Second, this research analyzes the relationship between corporate political engagement and all the ESG components, aiming for more comprehensive results compared to previous studies.
Co-Authors Ainun Na'Im Rini Handayani Verani Carolina