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All Journal Jurnal ULTIMA Accounting EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pengmasku
Pria Aji Pamungkas
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia? Amrie Firmansyah; Pria Aji Pamungkas; Fardan Ma’ruf Zainuddin
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p1-12

Abstract

The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.
APAKAH AGRESIVITAS PAJAK MENURUNKAN TINGKAT KEINFORMATIFAN LABA PERUSAHAAN? Pria Aji Pamungkas; Amrie Firmansyah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.2029

Abstract

Abstract— This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness
Edukasi Tata Kelola Di Sektor Pemerintahan Dan Sektor Korporasi Di Era Pandemi Covid-19 Amrie Firmansyah; Pria Aji Pamungkas
Pengmasku Vol 1 No 2 (2021): Desember 2021
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.035 KB) | DOI: 10.54957/pengmasku.v1i2.99

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) bertujuan untuk memberikan edukasi tentang tata kelola di sektor pemerintahan dan dan sektor korporasi. Kegiatan ini secara khusus ditujukan kepada mahasiswa progran studi D3/D4/S1 Akuntansi dalam melengkapi pemahaman tata kelola yang telah dipelajari dalam perkuliahan. Kegiatan ini dilakukan dengan tiga tahap yaitu tahap perencanaan, tahap kegaitan dan tahap evaluasi. Tahap perencanaan meliputi diskusi Tim PKM dengan Mitra dan penyusunan materi. Tahap kegiatan dilakukan dengan pemaparan materi dari salah satu anggota Tim selaku narasumber dan diskusi dengan para peserta kegiatan. Kegiatan dilakukan secara virtual dengan menggunakan media Zoom. Tahap evalusi terkait dengan tingkat pemahaman peserta kegiatan. Kegiatan ini diharapkan dapat bermanfaat bagi peserta kegiatan dalam memahami konsep dan penerapan tata kelola baik di sektor pemerintahan maupun di sektor korporasi. Selain itu, kegiatan ini diharapkan dapat melengkapi pemahaman tata kelola yang telah diperoleh dalam kegiatan perkuliahan dan meningkatkan minat peserta dalam melakukan penelitian dengan topik tata kelola berdasarkan potensi-potensi yang dapat dikembangkan di masa mendatang.
APAKAH PENGUNGKAPAN KEBERLANJUTAN DAN PELAPORAN TERINTEGRASI DAPAT MENURUNKAN RISIKO IDIOSINKRATIK? Amrie Firmansyah; Muchamad Rizal Pua Geno; Pria Aji Pamungkas; Irfan Fauzi; Muchamad Izaaz Hannun Bachtiar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3362

Abstract

Abstract - Risk is something that most investors encounter when investing. Idiosyncratic risk is a risk that can be controlled and diversified to lessen it. Idiosyncratic risks arise due to internal firm conditions, which can stem from manager policies. This study aims to investigate the impact of sustainability disclosure and integrated reporting on idiosyncratic risks. This quantitative study uses research data from the financial reports of manufacturing businesses listed on the IDX between 2016 and 2020, found at www.idx.co.id. This study also makes use of data from www.financial.yahoo.com. Furthermore, this study uses monthly data on 10-year government bond yields from www.bloomberg.com. Purposive sampling was used to select 555 observations (firm-year) for this study. According to this study, sustainability disclosure has a beneficial influence on idiosyncratic risk when utilizing both the market and Fama-French models. Using the Fama-French model, this study discovered that integrated reporting had a favorable influence on idiosyncratic risk. Integrated reporting, on the other hand, has no influence on idiosyncratic risk when utilizing the market model. This study extends capital market-based financial accounting research by using non-financial data and information essential in making investment decisions in addition to financial report figures. Keywords: Disclosure; Investment; Non-Financial; Non-Systematic Risk
Co-Authors Amrie Firmansyah Fardan Ma’ruf Zainuddin Irfan Fauzi Muchamad Izaaz Hannun Bachtiar Muchamad Rizal Pua Geno