Article Per Year (5 Year)
p-Index From 2021 - 2026
1.235
P-Index
This Author published in this journals
All Journal ETIKONOMI Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Manajemen dan Bisnis Indonesia AKRUAL: Jurnal Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Bisnis dan Akuntansi Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Sustainable : Jurnal Akuntansi EKONOMIKA45
Bernawati, Yustrida
Airlangga University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia Utami Nuur Lailatul Idzniah; Yustrida Bernawati
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.111

Abstract

Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.
The Effect of Organizational, Individual, and Demographic Factors on the Whistle-blowing Intention Yustrida Bernawati; Giovani Beatrice Napitupulu
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.21

Abstract

Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was a quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblowing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.
Co-Authors A. Dola Bastina Anditto Farlinno Annisa Rahmawati Annisa Rahmawati Ardhi Islamudin Bucek Jalu Prasetyo Arjuna Dea Sanchiani Debi Setyawati Dian Agustia DYAH AYU LARASATI Fauziyyah Sukmawati Kurniawan Gerrinko Giffari Wurintara Giovani Beatrice Napitupulu Giovani Beatrice Napitupulu Hanny Purnomo Hasina, Zahwaril MELINDA CAHYANING RATRI Melinda Wijaya Natasya Adela Widani Novia Rizki Nurul Huda Paradisa Sukma Rifki Fikasari Sanchiani, Dea Shabrina Herawati Utami Nuur Lailatul Idzniah Victoria Kusumaningtyas Priyambodo Widhiyanti, Santi Yessy Aryanti Lestari Yulia Frischanita