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PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN WAHDAN ARUM INAWATI; MUHAMAD MUSLIH; KURNIA KURNIA
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): 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 | DOI: 10.34208/jba.v23i1.858

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

Apakah Frekuensi Rapat DPS, Profitabilitas dan Surat Berharga Syariah Berpengaruh pada Islamic Social Reporting Index? Ethika Suri Marefsi; Kurnia Kurnia; Febrial Pratama
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12040

This research aims to identify the factors that impact the Islamic Social Reporting of Sharia Banks in Indonesia. The dependent variable used is Islamic Social Reporting disclosure. At the same time, the independent variables are the meeting frequency of the sharia supervisory board, profitability, and the issuance of shariah securities. The population is all Islamic Banks listed on Financial Services Authority in Indonesia during the period 2014-2020. There are 11 companies selected as samples based on the purposive sampling method. This research uses the panel data regression tested by Eviews 11 software. The result found that the issuance of shariah securities had a positive impact. Although, the meeting frequency of shariah supervisory boards and profitability had no impact on Islamic Social Reporting. These results can be used as a reference for further research on the impact meeting frequency of shariah supervisory board, profitability, and the issuance of shariah securities. In addition, it can also be used as knowledge for companies that the issuance of Islamic securities can be a tool for Islamic banks to disclose Islamic Social Reporting fully. It is hoped that the government will make official standard rules regarding social responsibility reporting for Islamic entities. Keywords: Islamic Social Reporting; meeting frequency of shariah supervisory board; profitability; sharia securities issuance

Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Investment Account Holder terhadap Pengungkapan Islamic Corporate Social Responsibility (Studi kasus pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) Tahun 2016-2019) Velly Vionita; Kurnia Kurnia; Febrial Pratama
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 5, No 02 (2021): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Islamic Corporate Social Responsibility is a reporting of corporate social responsibility using sharia principles. Disclosure of social responsibility must be appropriate based on the values of the concept of Maqashid Shari'ah. For sharia-based companies, use Islamic Social Reporting in reporting corporate social responsibility. The entire implementation of social responsibility that has been carried out by the company will announce it to the public through social disclosure in the annual report issued by the company. This study aimed to determine the effect of company size, company age and Investment Account Holder on Islamic Corporate Social Responsibility disclosure. The population in this study is Sharia Commercial Banks registered with the Otoritas Jasa Keuangan using purposive sampling technique. This analysis techniques in this study is panel data regression. The test result of this study indicated that company size, company age and Investment Account Holder intensity simultaneousy influenced Islamic Corporate Social Responsibility disclosure. Partially, company size intensity positively affected Islamic Corporate Social Responsibility disclosure, while company age and Investment Account Holder did not affect Islamic Corporate Social Responsibility disclosure.

PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Aretha Xaviera Aretha Xaviera; Muhamad Muslih; Kurnia Kurnia
Jurnal Mitra Manajemen Vol 4 No 5 (2020): Jurnal Mitra Manajemen Edisi Mei
Publisher : Kresna Bina Insan Prima

Penerimaan pajak merupakan sumber dana terbesar bagi pemerintah. Sebagai sumber keuangan negara, pemerintah selalu berupaya untuk meningkatkan penerimaan pajak. Di sisi lain, perusahaan seringkali melakukan tindakan-tindakan untuk mengurangi beban pajaknya dengan memanfaatkan grey area pada peraturan perpajakan yang ada atau disebut penghindaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, profitabilitas, pertumbuhan penjualan, dan kompensasi rugi fiskal terhadap penghindaran pajak baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Metode analisis dalam penelitian ini adalah regresi data panel dengan menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, profitabilitas, pertumbuhan penjualan, dan kompensasi rugi fiskal berpengaruh terhadap penghindaran pajak secara simultan. Secara parsial, kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Sedangkan, pertumbuhan penjualan dan kompensasi rugi fiskal tidak berpengaruh terhadap penghindaran pajak

Pengaruh Ukuran Dewan Komisaris, Gender Diversity pada Dewan, dan Kualitas Auditor Eksternal terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Desi Ambarsari; Dudi Pratomo; Kurnia Kurnia
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017. In addition, to analyze the effect simultaneously and partially between board of commissioner size, gender diversity in boards, and external auditor quality against tax aggressiveness in property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.The analytical method used is descriptive statistical test and panel data regression analysis using Eviews version 10. The technique of selecting the sample used is purposive sampling and obtained 28 property and real estate companies with a period of research for five years in 2013-2017 so obtained 140 units sample in this research.The results of this study also show that simultaneously the Board of Commissioners Size, Gender Diversity on the Board, and the Quality of External Auditors influence Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Partially Gender Diversity on the Board has a negative effect on Tax Aggressiveness, while Board of Commissioners Size and External Auditor Quality have no effect.Keywords: Tax Aggressiveness, Board of Commissioner Size, Gender Diversity in Boards, External Auditor Quality

KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE Isykarima Khaleda Zia; Dudi Pratomo; Kurnia Kurnia
JRAK Vol 10 No 2 (2018): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.

Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance Kurnia Kurnia; Diza Amalia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2271

Taxpayer compliance is fulfilling tax obligations voluntarily, where a taxpayer is responsible for setting its own tax obligations accurately and timely pay and report taxes. This study aims to examine and analyze the effect of tax morale, tax sanctions, and tax amnesty policy on taxpayer compliance. The object in this study is a non-employee individual taxpayer registered in the KPP Pratama Makassar Utara 2023 region. This study used a sample of 100 respondents who are non-employee individual taxpayers. Non-probability sampling method using convenience sampling. In this study researchers used the slovin formula. Data analysis technique is done with descriptive statistical analysis and software SPSS-IBM ver 26.0. The results of this study indicate that simultaneously tax morale, Tax sanctions, and tax amnesty policy against Kpeatuhan taxpayers. And partially tax morale, Tax sanctions, and tax amnesty policies have a positive effect on taxpayer compliance at KPP Pratama Makassar Utara 2023 this shows good results.

The influence of gender diversity, proportion of independent commissioners, managerial ability, and company size on tax avoidance Kurnia Kurnia; Kadek Saptaria Wagisuwari
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 2, JULI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i22023p114

Indonesia, which occupies the fourth position for the largest population in the world, has high hopes for the results of tax contributions. However, the self-assessment system implemented by the government opens the opportunity doors for individuals to commit fraud. Efforts to minimize the tax burden of corporate taxpayers by taking advantage of regulatory loopholes are known as tax avoidance efforts. The purpose of this study is to find out the impact given by gender diversity, the proportion of independent commissioners, managerial abilities, and firm size on tax avoidance in primary consumer goods sector companies for the 2015-2021 period. This research method is a quantitative method using panel data regression analysis. In this study, all samples were obtained by purposive sampling technique. Through this technique, 70 observational data were obtained from 10 samples of companies. This study obtained the results that there is a simultaneous influence of gender diversity, the proportion of independent commissioners, managerial abilities, and firm size on tax avoidance. Meanwhile, partially managerial ability and firm size variables have a positive effect on tax avoidance, while gender diversity and the proportion of independent commissioners do not affect tax avoidance.AbstrakIndonesia yang menduduki posisi keempat untuk jumlah penduduk terbesar di dunia memiliki harapan yang besar pada hasil iuran pajak. Namun dengan self-assessment system yang diterapkan oleh pemerintah membuka pintu peluang bagi para oknum untuk melakukan kecurangan. Upaya dalam mengurangi beban pajak badan oleh wajib pajak dengan memanfaatkan celah regulasi dikenal dengan upaya tax avoidance. Tujuan dari penelitian ini ialah untuk mengetahui dampak yang diberikan oleh diversitas gender, proporsi dewan komisaris independen, kemampuan manajerial, dan ukuran perusahaan terhadap terjadinya upaya penghindaran pajak (tax avoidance) pada perusahaan sektor barang konsumen primer periode 2015-2021. Metode penelitian ini ialah metode kuantitatif menggunakan analisis regresi data panel. Pada penelitian ini seluruh sampel diperoleh dengan teknik purposive sampling. Melalui teknik tersebut maka diperoleh 70 data observasi yang berasal dari 10 sampel perusahaan. Penelitian ini memperoleh hasil bahwa terdapat pengaruh secara simultan dari diversitas gender, proporsi dewan komisaris independen, kemampuan manajerial, dan ukuran perusahaan atas terjadinya upaya tax avoidance. Sementara itu secara parsial, variabel kemampuan manajerial dan ukuran perusahaan berpengaruh positif pada tax avoidance sedangkan variabel diversitas gender dan proporsi dewan komisaris independen tidak memiliki dampak pada adanya upaya tax avoidance.

PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN WAHDAN ARUM INAWATI; MUHAMAD MUSLIH; KURNIA KURNIA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): 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 | DOI: 10.34208/jba.v23i1.858

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

Operating Cash Flows, Foreign Ownership, and Solvency on Tax Avoidance Nahda Paramitha; Kurnia Kurnia
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6824

The government uses tax collection as a strategy to increase national income, but companies are trying to reduce the amount of tax that must be removed. This is what causes the practice of tax avoidance. The focus of this research is how factors such as operating cash flow, foreign ownership, and solvency affect tax avoidance. This study applied a purposive sampling technique for the sample, with a total of 18 companies selected as research objects from 2017 to 2021 and obtained 87 observational data from companies in the mining industry sector listed on the IDX. The data is examined using a technique called panel data regression analysis using Eviews 12 in its processing. The results reveal that operating cash flow, foreign ownership, and solvency affect simultaneously. However, partially operating cash flow has an effect on tax avoidance and for foreign ownership and solvency does not partially affect tax avoidance. Keywords: Tax Avoidance, Operating Cash Flow, and Foreign Ownership, Solvency

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