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PENGARUH USER-RELATED FACTORS TERHADAP KUALITAS HASIL PENGEMBANGAN SISTEM INFORMASI EKO ARIEF SUDARYONO; AHMADI TRI HUTOMO; DODDY SETIAWAN
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to test the effect of user related factors on the quality of information system development result, we analyze four factors of user-related: user participation as independent variable and user-developer communication, user influence, user conflict as moderating variables. The samples of this research consist of managers from Sleman, Surakarta, Karanganyar, and Sukoharjo. We use Moderated Regression Analysis (MRA) to test the hypothesis. The results of this research show that user-developer communication as moderating variables on the relationship between user participation and the quality of information system development result. While user influence and user conflict does not moderate these relationship.

Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia Juoro Larastomo; Halim Dedy Perdana; Hanung Triatmoko; Eko Arief Sudaryono
Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v6i1.3121

The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing CompaniesThe objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian manufacturing companies listed on IDX in 2010-204. This study used board of commissioner, independent commissioner, audit committee, and managerial ownership as corporate governance’s variabel. Population of this study is Indonesian manufacturing companies listed on IDX in 2010-2014. Sample of this study are 21 companies that generated using purposive sampling method. The multiple regression analysis test showed that board of commissioner, independent commissioner and tax avoidance have positive impact on earning management. But, managerial ownership has positive impact on earning management and audit committee has no impact on earning managementDOI: 10.15408/ess.v6i1.3121

Related Party Transactions and Tax Avoidance: Study on Mining Company in Indonesia Dwi Sri Rezeki; Wahyu Widarjo; Eko Arief Sudaryono; Muhammad Syafiqurrahman
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study aims to provide empirical evidence of the effect of related party transactions on tax avoidance on mining sector companies listed in the Indonesia Stock Exchange. The research sample consists of 73 observations. We used Discretionary Permanent Book Tax Differences to measure the ratio of tax avoidance and used the composite value of the merging of sales, purchase, liability and receivable to related party through principal component analysis to measure related party transactions variables. The results of panel regression analysis show that related party transactions has a positive and significant effect on Discretionary Permanent Book Tax Differences. These results are consistent after re-testing by using a variable measurement of different tax avoidance, namely the Cash Effective Tax Rate. Furthermore, the results of the analysis per component of related party transactions show that only receivable transactions have a significant effect on tax avoidance. This study results indicate that in the taxation context, company policy in related party transactions is not conducted partially per component. Company management is likely to use all of the related party transactions methods so that the tax avoidance practices are not easily detected by stakeholders, particularly revenue officers.

Intellectual Capital Disclosure Berbasis Website: Studi Komparasi Perguruan Tinggi di Pulau Jawa dan Non-Jawa Nika Esti Rahayu; Eko Arief Sudaryono
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.810

The purpose of this study is to examine the comparison of intellectual capital disclosure in Indonesian higher education located in Java and Non-Java which is carried out through the official website on 2021. The research design is descriptive quantitative with a comparative model. The research sample amounted to 85 universities. The data analysis technique used content analysis and independent samples T-test. The results of the study by content analysis showed that intellectual capital disclosure of state higher education in Java is indeed superior to higher education in Non-Java, both in terms of human capital, structural capital, and relational capital. The results by independent samples T-test showed that there is differences in intellectual capital disclosure at state higher education in Java and Non-Java. The implications of this study is expected to contribute ideas for higher education institutions and other institutions that oversee higher education in Indonesia, so the quality of information disclosure related to intellectual capital will increase in the future. Tujuan penelitian ini adalah mengkaji perbandingan intellectual capital disclosure pada perguruan tinggi Indonesia yang berlokasi di Pulau Jawa dan Non Jawa yang dilakukan melalui website resmi pada tahun 2021. Desain penelitian adalah deskriptif kuantitatif dengan model komparasi. Sampel penelitian berjumlah 85 perguruan tinggi. Teknik analisis data menggunakan content analysis dan uji beda independent samples T-test. Hasil penelitian melalui content analysis menyatakan bahwa intellectual capital disclosure perguruan tinggi negeri di Pulau Jawa memang lebih unggul daripada perguruan tinggi di Pulau Non-Jawa, baik dari aspek human capital, structural capital, maupun relational capital. Hasil uji beda menyatakan bahwa terdapat perbedaan intellectual capital disclosure pada perguruan tinggi negeri di Pulau Jawa dan Non-Jawa. Implikasi penelitian ini diharapkan dapat memberikan sumbangan pemikiran bagi institusi perguruan tinggi serta lembaga lain yang menaungi perguruan tinggi di Indonesia, sehingga kualitas pengungkapan informasi terkait intellectual capital lebih meningkat di masa mendatang.

THE INFLUENCE OF INTERNATIONALITY AND LOCATION ON DISCLOSURE OF INTELLECTUAL CAPITAL: A STUDIES IN HIGHER EDUCATION Nika Esti Rahayu; Eko Arief Sudaryono
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.13118

ABSTRACTThe research examines the effect of internationality and location on intellectual capital disclosure on the official website. The research method uses a quantitative approach with a total sample of 85 State Universities registered with UniRank 2021. Data analysis techniques use multiple linear regression analysis. The results showed that structural capital became the most dominant component of intellectual capital. The variables of internationality and location positively affect the disclosure of intellectual capital. The limitations of this study are that the samples and research variables still need to be improved. Despite the limitations, this study has practical implications as a reference for universities on the importance of internationality and location to the disclosure of intellectual capital.ABSTRAKPenelitan bertujuan menguji pengaruh internationality dan lokasi terhadap pengungkapan modal intelektual pada situs web resmi. Metode penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 85 Perguruan Tinggi Negeri yang terdaftar UniRank 2021. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa structural capital menjadi komponen modal intelektual yang paling dominan diungkapkan. Variabel internationality dan lokasi berpengaruh positif terhadap pengungkapan modal intelektual. Keterbatasan penelitian ini yaitu sampel dan variabel penelitian masih terbatas. Terlepas dari keterbatasan yang ada, penelitian ini berimplikasi praktis sebagai referensi untuk perguruan tinggi tentang pentingnya aspek internationality dan lokasi terhadap pengungkapan modal intelektual.

THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Wahyu Widarjo; Vidhe Kusuma Perdana; Eko Arief Sudaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.15305

This study aims to provide evidence of the effect of board diversity on the disclosure of Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample used was 156 observations taken by purposive sampling method. This study proves that there is a positive and significant effect of the diversity of the board education level on CSR disclosure. However, the results of this study do not provide evidence of a significant effect of gender diversity, nationality, and board educational background on CSR disclosure.

THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Wahyu Widarjo; Vidhe Kusuma Perdana; Eko Arief Sudaryono
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.15305

This study aims to provide evidence of the effect of board diversity on the disclosure of Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample used was 156 observations taken by purposive sampling method. This study proves that there is a positive and significant effect of the diversity of the board education level on CSR disclosure. However, the results of this study do not provide evidence of a significant effect of gender diversity, nationality, and board educational background on CSR disclosure.

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Aulia Rahmah Sari; Eko Arief Sudaryono
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to provide empirical evidence regarding the effect of company size, profitability, leverage, and sales growth on tax avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the period 2017-2019. The sampling technique in this study using technique purposive sampling to obtain 15 companies with a total of 45 observations. Researchers used Eviews 9 software in analyzing the data in this study. Tax avoidance in this study was measured using the proxy cash effective tax rate (CETR). The regression equation analyzed is the multiple regression equation. The results of this study indicate that simultaneously company size, profitability, leverage, and sales growth have an effect on tax avoidance. Partially company size, profitability, and leverage have no effect on tax avoidance, while sales growth has a significant positive effect on tax avoidance.

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