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<![CDATA[ANALISIS PENGARUH DARI MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 13 No 2 (2011): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v13i2.110
<![CDATA[The research aims to see the impact of corporate governance mechanisms which consist of institutional ownership variables, managerial ownership variables, the number of board of directors variables and audit committee variables in accordance with the regulation of Jakarta Stock Exchange (JSE) on earnings management. A statistical technique used in this study is a statistical technique of multiple regressions. The sample that companies used in this study are registered companies in the Jakarta Stock Exchange in 2004 and did not belong to the period of industrial enterprises of agriculture, mining, property, transportation, finance, services and construction. The results showed that the mechanism of corporate governance that consists of variable institutional ownership, managerial ownership variables, and the audit committee variables in accordance with the regulation of the Jakarta Stock Exchange (JSE), have no significant effect on earnings management. On the other hand, the corporate governance mechanism which represented by the board of directors variables has a significant influence to earnings management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING: PENDEKATAN METODA REGRESI LOGISTIK ]]>
<![CDATA[INDRA ARIFIN DJASHAN]]>;
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v14i1.117
<![CDATA[This study aimed to analyze the factors opportunities that compared to its reference to underpricing of firms that do an initial public offering (IPO) on the Jakarta Stock Exchange. Factors that are analyzed is: the use of the auditor that does not include the group Big Four auditors, the use of underwriters that are not prestigious, the use of double declining balance depreciation methods, the total percentage of shares still held by former stockholders of more than 70%, and the age of company that under 120 months. The sample companies used in this study are companies that do an IPO on the Indonesia Stock Exchange in the year 1997 till 2002. Statistical testing technique used is logistic regression. The results showed that there was no difference between groups or individual variable, have the same opportunities on the occurrence of underpricing when compared with its reference.]]>
<![CDATA[PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA DISCRETIONARY ACCRUALS DAN CUMULATIVE ABNORMAL RETURN ]]>
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v14i2.194
<![CDATA[This study aims to investigate the influence of the audit committee on the relationship between discretionary accruals and cumulative abnormal return. Sample of the research are fifty companies that outlines the audit committee in 2005. The results showed that there was no relationship between discretionary accruals and cumulative abnormal return. Thus be seen that the management of fifty companies which include audit committee in 2005 did not try to give their private information through discretionary accruals. The audit committee does not affect the ability of discretionary accruals to convey private information.]]>
<![CDATA[PENGARUH BLOCK SHARE HOLDER DAN KOMISARIS INDEPENDEN TERHADAP KECENDERUNGAN PERUSAHAAN MELAKUKAN INCOME INCREASING DISCRETIONARY ACCRUALS ]]>
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v15i1.206
<![CDATA[This study aims to investigate the influence of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals. Control variables used in this study is a model of firm size and the ratio of debt to equity. The control variables used in the model of this study because the results of several studies always show the effect of firm size and the ratio of debt to equity in income increasing accruals discretionary. The statistical method used in this study is regression logistics. Data were taken from companies listed on the Indonesia stock exchange. The sampling technique used was purposive sampling. The results showed there was no effect of block shareholders and independent commissioner on the increasing trend of companies doing income discretionary accruals.]]>
<![CDATA[ANALISIS PENGARUH PENGELUARAN PEMERINTAH BIDANG KESEHATAN DAN PENDIDIKAN TERHADAP INDIKATOR KESEHATAN DAN PENDIDIKAN PROPINSI-PROPINSI DI INDONESIA (STUDI KASUS 26 PROPINSI di INDONESIA) ]]>
<![CDATA[ARYA PRADIPTA]]>;
<![CDATA[MUINDRO RENYOWIJOYO]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v7i1.585
<![CDATA[Perlunya peningkatan Net Enrollment Ratio Primary School dan penurunan Infant Mortality rate bagi Negara Republik Indonesia untuk pengakumulasian human capital yang selanjutnya menunjang pertumbuhan ekonomi yang berkelanjutan (sustainable growth) sudah tidak dapat dihindari lagi. Cara yang dilakukan oleh Pemerintah-pemerintah Propinsi di Negara Kesatuan Republik Indonesia untuk meningkatkan Net Enrollment Ratio primary School dan menurunkan Infant Mortality Rate dengan meningkatkan pengeluaran untuk belanja bidang pendidikan dan kesehatan. Melihat terdapat pandangan beberapa peniliti yang menyatakan tidak terdapat pengaruh yang signifikan dari pengeluaran belanja bidang pendidikan dan kesehatan terhadap peningkatan Net Enrollment Ratio Primary School serta penurunan Infant Mortality Rate maka penelitian ini menganalisis signifikansi pengaruh dari pengeluaran pemerintah propinsi-propinsi di Indonesia dalam bidang pendidikan dan kesehatan terhadap Net Enrollment Ratio Primary School serta Infant Mortality Rate pada propinsi-propinsi tersebut. Hasil Studi dengan menggunakan teknik pengolahan statistik panel data Fixed Effect weighted dan white hetroscedatisity consisten error dan variance menunjukkan terdapat pengaruh yang signifikan dari pengeluaran pendidikan dan kesehatan yang dilakukan oleh propinsi-propinsi di Indonesia terhadap Indikator Pendidikan yaitu Net Enrollment Ratio Primary School serta Indikator Kesehatan propinsi yaitu Infant Mortality Rate.]]>
<![CDATA[MANAJEMEN LABA: TATA KELOLA PERUSAHAAN DAN ALIRAN KAS BEBAS ]]>
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v21i2.624
<![CDATA[The purpose of this study is to examine the factors that influence earnings management in Indonesia. Those factors are profitability, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership, managerial ownership and free cash flow. The population are non financial companies listed in Indonesia stock exchange. This study used 283 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that profitability and free cash flow have influence to earnings management. While, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership and managerial ownership do not have influence to earnings management.]]>
<![CDATA[PENGARUH ROA, LEVERAGE, KOMITE AUDIT, SIZE, SALES GROWTH TERHADAP TAX AVOIDANCE ]]>
<![CDATA[YOHAN YOHAN]]>;
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v21i1a-1.704
<![CDATA[The purpose of this research to examine the factors that influencing Tax Avoidance. Those factors are Return on Asset (ROA), Leverage, Audit Committee, Size, and Sales Growth to Tax Avoidance. The population of this research is manufactured companies which consistently listed in Indonesia Stock Exchange from 2013 to 2015. Samples are obtained through purposive sampling method, in which only 69 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 207 data available are taken as the samples. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that Return on Asset has influence toward Tax Avoidance, while Leverage, Audit Committee, Size and Sales Growth have no influence toward Tax Avoidance.]]>
<![CDATA[CAN AUDIT COMMITTEE REDUCE REAL EARNINGS MANAGEMENT? ]]>
<![CDATA[YULIUS KURNIA SUSANTO]]>;
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i1.747
<![CDATA[The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 public manufacturing companies from 2013 until 2016 and selected by purposive sampling method. The result showed that the audit committee expertise and independence directors have significantly and postive influence on REM. The board of directors have significantly and negative influence on REM. The influence of audit committee tenure, size, meeting on REM is not significantly. The results of this reasearch shows that outsider of the firm like audit committee and independence directors can’t detect REM. The chance for management doing REM. While, board of directors as insider of the firm can detect and reduce REM.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Sutiningsih]]>;
<![CDATA[Arya Pradipta]]>;
<![CDATA[Muhammad Ghazi]]>
<![CDATA[ E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 2 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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<![CDATA[The objective of this study is to obtain empirical evidence of audit committee, leverage, return on assets, company size, sales growth, and institutional ownership as independent variables to tax avoidance as the dependent variable. The company used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The number of research samples obtained using purposive sampling method are 48 sample companies with a total of 192 data. This research uses multiple regression method for data analysis. The result of this study shows the result that audit committee, return on assets, and sales growth have influence to tax avoidance, while leverage, company size, and institutional ownership have no influence to tax avoidance.]]>
<![CDATA[PENGARUH FASILITAS PERPAJAKAN, RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS ASET TETAP TERHADAP MANAJEMEN PAJAK ]]>
<![CDATA[MARIA DEVINA]]>;
<![CDATA[ARYA PRADIPTA]]>
<![CDATA[ E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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<![CDATA[This study aims to examine, analyze and obtain empirical evidence about the effect of the tax facility, return on assets, leverage, company size and intensity of fixed assets to tax management. The population of this research is a non-financial services company listed on the Indonesia Stock Exchange for 2013-2015. The population in this study are 230 service companies. The sampling technique used in this research is purposive sampling. This sampling obtained 53 service firms samples that are based on certain criteria that have been set. These results indicate that the tax facility, return on assets, leverage, and the size of the company does not affect to tax management while the intensity of fixed assets negatively affect to tax management.]]>
