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All Journal Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Global Financial Accounting Journal E-Jurnal Akuntansi TSM
NICO ALEXANDER
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF SIZE, FIRM AGE, GROWTH, AUDIT REPUTATION, OWNERSHIP AND FINANCIAL RATIO ON INTELLECTUAL CAPITAL DISCLOSURE YESSICA DELVIA; NICO ALEXANDER
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.802 KB) | DOI: 10.34208/jba.v20i1.410

Abstract

The purpose of this research is to examine the effect of size, firm age, growth, audtior reputation, ownership concentration, leverage, market-to-book ratio, liquidity, and profitability on intellectual capital disclosure. This research used 157 non-financial companies that listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during 2012 until 2015. The data were analyzed using multiple regression method. The empirical result show that size, profitability, auditor’s reputation and ownership concentration have influence on intellectual capital disclosure practices while firm age, leverage, market-to-book ratio, liquidity, and growth have no influence on intellectual capital disclosure practices. .
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Valencia Valencia; Nico Alexander
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.97 KB)

Abstract

Tujuan penelitian in untuk mendapatkan bukti terkait tata kelola perusahaan dan kualita audit dapat menminimalkan manajemen laba. Tata kelola dalam penelitian ini adalah kepemilikan manajerial, kepemilikan institusi, ukuran dewan komisaris, komite audit dan dewan komisaris independent. 79 perusahaan nonkeuangan dalam Bursa Efek Indonesia dijadikan sampel menggunakan purposive sampling dari tahun 2018 hingga 2020. Analisis regresi berganda digunakan untuk menguji hipotesis. Penelitian ini menunjukan ukuran dewan komisaris dan kualitas audit berpengaruh terhadap manajemen laba. Semakin besar ukuran komisaris perusahaan dapat mengurangi perilaku manajemen laba dan kualitas audit yang baik semakin meningkatkan kesempatan manajemen untuk melakukan manajemen laba. Sementara mekanisme tata kelola lainnya tidak dapat meminimalkan tindakan manajemen laba.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Satya Budi Prianutama; Nico Alexander
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.955 KB)

Abstract

Kepatuhan Wajib Pajak diidentifikasi dari kepatuhan dalam mendaftarkan diri, menyetor kembali Surat Pemberitahuan (SPT), menghitung dan membayar pajak terutang serta membayar tunggakan pajak. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh sanksi pajak, kesadaran wajib pajak, pengetahuan perpajakan, kulitas pelayanan, sosialisasi perpajakan serta kondisi keuangan terhadap kepatuhan wajib pajak orang pribadi di wilayah Bekasi. Penelitian ini menggunakan populasi yaitu wajib pajak orang pribadi yang memiliki NPWP yang terdaftar di wilayah Bekasi dan pembayaran dilakukan sendiri, serta pernah mengikuti penyuluhan perpajakan atau sosialisasi perpajakan. Pengambilan sampel yang digunakan dalam penelitian ini yaitu menggunkan penyebaran kuesioner. Dalam penyebaran kuesioner peneliti mendapatkan 70 responden yang sesuai dengan kriteria yang dibutuhkan, metode yang digunakan adalah yaitu Convenience sampling. Hasil pengujian yang dilakukan dalam penelitian ini menunjukan bahwa variabel sanksi perpajakan dan kesadaran wajib pajak meningkatkan kepatuhan wajib pajak orang pribadi. Penelitian ini memberikan gambaran perbaikan dalam hal perpajakan, baik peningkatan fasilitas perpajakan, peningkatan sosialisasi perpajakan yang belum semua masyarakat memiliki pengetahuan akan perpajakan. Wajib pajak yang belum memahami perpajakan tidak akan mematuhi prosedur perpajakan dengan baik.
Can The Presence of Women in Corporate Governance Reduce Earnings Management Practices? Windy Aulia Anggranee; Nico Alexander
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7513

Abstract

Purpose - The purpose of this study is to obtain empirical evidence the existence of woman in corporate governance has an influence on the earnings management practice in the company. The independent variables used in this study consisted of woman board of commissioners, woman board of directors, woman audit committee. The role of female in corporate governance is expected to minimize earnings management practices because women have more rational thoughts than men. This rational thinking will reduce the practice of earnings management in the company. Research Method - The study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The number of samples used in the study were 119 companies with a total of 357 research data. The sampling method used purposive sampling and multiple regression analysis was used to test the hypothesis. Findings - The result show that woman in corporate governance mechanism cannot minimize earnings management, because number of female in corporate governance mechanism in Indonesia still little compare to number of male in corporate governance. Implication - Women who have good supervision and strong ethics of regulations are expected to reduce manipulation in financial statements if women are given equality in decision making, duties and responsibilities in governance so that companies can consider the position of women as supervisors and executors of operations in the company.
Pengujian Praktik Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Pemoderasi Nico Alexander
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.777

Abstract

This study aims to obtain empirical evidence of the effect of the independence of commissioners and audit committees on earnings management and to test audit quality as a moderating variable can strengthen the relationship between the independence of commissioners and audit committees on earnings management or weaken the relationship between the independence of commissioners and audit committees on earnings management. Audit quality as a moderating variable, because high quality auditors strengthen supervision of management so that the profits reported in the financial statements are more transparant and free from misstatements. Manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 were used as samples and 94 companies were selected using purposive sampling method. This study uses path analysis to test the hypothesis. The results showed that the independence of commissioners and audit committees can reduce earnings management behavior by management. Supervisory activities by independent commissioners and audit committees are more effective in reducing opportunistic behavior by management, so that information can be more transparent and have higher quality. This study also provides results that higher audit quality can strengthen the relationship between audit committee independence and earnings management. This study provides information to investors and companies that to prevent earnings management, they can add commissioners and audit committee members from outside the company and also use qualified auditors in providing opinions.
Co-Authors SATYA BUDI PRIANUTAMA Valencia Valencia Windy Aulia Anggranee YESSICA DELVIA