Garuda - Garba Rujukan Digital

The Effect of Good Corporate Governance, Profitability, Capital Intensity and Company Size on Tax Avoidance Sigit Widiatmoko; Hadri Mulya
Journal of Social Science Vol. 2 No. 4 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

This study aims to determine the effect of independent boardof commissioners, institutional ownership, audit committee, profitability, capital intensity, and to determine the effect of company size on tax avoidance. So that the approach used in this research is a quantitative approach with this type of approach, namely explanatory research. The population in this study are all consumer goods companies that have been listed on the Indonesia Stock Exchange (IDX) in 2015-2019 as many as 53 companies. So that the sample used in this study is a non-probability sampling method which is included in the purposive sampling technique. This study produces an analysis which states that the independent board of commissioners and institutional ownership are declared to have no significant effect on Tax Avoidance in consumer goods companies listed on the IDX from 2015-2019. As for the audit committee, profitability, capital intensity, and also company size have a significant effect on tax avoidance in consumer goods companies that have been listed on the IDX for the 2015-2019 period.

EFFECT OF INTERNAL AUDIT QUALITY ON THE EFFECTIVENESS OF GOOD CORPORATE GOVERNANCE (CASE STUDY AT PT JASA RAHARJA): Internal Audit Quality (Independence, Professional Capability, Scope of Work, Examination), Good Corporate Governance Arya Adhitya Putra, Fajar; Mulya, Hadri
Dinasti International Journal of Management Science Vol. 2 No. 2 (2020): Dinasti International Journal of Management Science (November - December 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i2.440

This study aims to examine the Effect of Internal Audit Quality on the Effectiveness of Good Corporate Governance which is seen from the Independence of Auditors, Professional Capabilities, Scope of Work and Examination at PT Jasa Raharja.The population in this study were all employees of PT Jasa Raharja which were divided into Employees of the Internal Control Unit, Head of Branches, Head of Division, Head of Internal Control Unit and Corporate Secretary of PT Jasa Raharja. Samples obtained by purposive sampling method were as many as 85 employees. The results of statistical tests show that the Quality of Internal Audit has a significant effect on the Effectiveness of Good Corporate Governance that is measured using variables such as Independence, Professional Capability, Scope of Work and Examination.

COULD EARNING MANAGEMENT MODERATE THE EFFECT OF CSR, GCG AND LEVERAGE TOWARDS TAX AGGRESIVENESS? Nidia Putri Amelia; Hadri Mulya
Dinasti International Journal of Digital Business Management Vol. 3 No. 2 (2022): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v3i2.1204

Tax is the biggest income in Indonesia, however taxpayers assume that tax is an additional expense for corporate so that taxpayers carry out tax aggressive behavior in order to reduce their tax expense. Purpose of this research is to test empirically the effect of CSR disclosure, leverage, and GCG disclosure towards tax aggressiveness moderated by earning management in mining industry registered in the Indonesian stock exchange for the period 2014-2019. Method of sample selection used purposive sampling and obtained 14 corporates with observations total of 84. Panel data regression analysis applied in this study used the help of Eviews version 12. Based on the results of hypothesis test, it is stated that the corporate social responsibility disclosure, leverage and good corporate governance disclosure have no effect on tax aggressiveness. Likewise, after being moderated by earning management, the results show that earning management is not able to moderate the effect of disclosure of corporate social responsibility towards tax aggressiveness, while earning management is able to moderate the effect of leverage and good corporate governance disclosure towards tax aggressiveness.

The Effect of Leverage, Profitability and The Audit Committee on Audit Delay With Company Size as a Moderated Variables Corry Kristanti; Hadri Mulya
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 3 (2021): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i3.900

The purpose of this study is to analyze the influence of leverage, profitability and audit committee on audit delays in property and real estate building companies listed on the Indonesia Stock Exchange for the period 2014-2018. With 29 samples. The research methodology is by descriptive quantitative method by using panel data that combines time series and cross-sectional, using secondary data obtained through the Indonesia Stock Exchange website and the company’s website. This research sampling technique uses purposive sampling. The data analysis used is a logistic regression model. The results of this study show that partial variable leverage has a negative and significant influence on audit delays. Variable profitability has a positive and significant effect on audit delays. The audit committee has a positive and significant effect on audit delays. The size of the company is able to moderate significantly positive leverage against audit delays. The Company’s measure is able to negatively moderate profitability and the audit committee against audit delays.

Pengaruh Penghindaran Pajak Terhadap Penerimaan Negara: Studi Kasus Pada Perusahaan Manufaktur di Indonesia Felgi Kiko Fananta; Hadri Mulya
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.228

The purpose of this study is to examine the effect of tax avoidance on state revenue with affiliated transactions as a moderating variable. Affiliate transactions are proxied by affiliate sales transactions, affiliate purchases and affiliate loans. This research method is a quantitative approach that is causal associative. The sample of this study is the financial statements of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data analysis technique is panel data linear regression with the help of Eviews 12 software. The results showed that tax avoidance has a positive and significant effect on state revenue; affiliate sales transactions do not moderate the relationship between tax avoidance and state revenue; affiliate purchase transactions do not moderate the relationship between tax avoidance and state revenue and affiliate loan transactions do not moderate the relationship between tax avoidance and state revenue. The results of this study as an illustration for the state how tax avoidance can affect state revenue so that it can be a reference material in making new rules in the future.

Construction of Ethic Code of Public Accountant in Perspective of Value of Bugis Culture Muhammad Aras Prabowo; Hadri Mulya
International Journal of Applied Business and International Management Vol 3, No 2 (2018): December 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v3i2.156

This study aims to construct the code of ethics for public accountants in perspective of bugis culture value. The focus of this study to formulate the code of ethics for public accountants on perspective of bugis culture value. The approach used was the interpretive-constructivism paradigm with the method of spradley-style etnography. The data collection follows the creswell and spradley-etnographic interview techniques. The result of this study succeeded formulate the code of ethics for public accountants on perspective of bugis culture: 1). Lempu sustained by ada tongeng, getteng, asitinajang, amaccang, and warani, 2). Pacce generated from sipakatau, sipakalebbi, sipakainge, sipatokkong, and sipakarennu, 3). Reso, and 4). Appesona ri dewata seuwwae as instrument in actualitation the code of ethics, because a code of ethics will no exist if there is no practice on it. The conclusion of this study that the values have been disclosed, crystallized by the researcher as a code of ethics for public accountants on bugis cultural perspective to improve compliance on code of ethics for public accountants.

COULD EARNING MANAGEMENT MODERATE THE EFFECT OF CSR, GCG AND LEVERAGE TOWARDS TAX AGGRESIVENESS? Putri Amelia, Nidia; Hadri Mulya
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 3 (2022): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i3.1151

Tax is the biggest income in Indonesia, however taxpayers assume that tax is an additional expense for corporate so that taxpayers carry out tax aggressive behavior in order to reduce their tax expense. Purpose of this research is to test empirically the effect of CSR disclosure, leverage, and GCG disclosure towards tax aggressiveness moderated by earning management in mining industry registered in the Indonesian stock exchange for the period 2014-2019. Method of sample selection used purposive sampling and obtained 14 corporates with observations total of 84. Panel data regression analysis applied in this study used the help of Eviews version 12. Based on the results of hypothesis test, it is stated that the corporate social responsibility disclosure, leverage and good corporate governance disclosure have no effect on tax aggressiveness. Likewise, after being moderated by earning management, the results show that earning management is not able to moderate the effect of disclosure of corporate social responsibility towards tax aggressiveness, while earning management is able to moderate the effect of leverage and good corporate governance disclosure towards tax aggressiveness.

Determinant Corporate Social Responsibility Disclosure, Size of Companies Registered of Bursa Efek Indonesian Property nd Real Estate Ravi, Muhammad; Mulya, Hadri
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.311

This study discusses how Profitability and Leverage on Corporate Social Responsibility Disclosures are moderated by company size. This study uses secondary data as a data source with a total sample of 135 companies listed on the property and real estate sector stock exchanges with a time span from 2016 to 2020. The results of this study indicate that the Profitability variable does not have a significant effect on Corporate Social Responsibility Disclosure has a significant effect if it is moderated by Size Companies while the Leverage variable has a significant effect on Corporate Social Responsibility Disclosure but does not have a significant effect if it is moderated by Size Companies.

MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY Arzia Laksmita Putri; Hadri Mulya
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.584

This study aims to analyze and empirically prove the influence of the Management Accounting System on Company Performance moderated by Competitive Advantage in Companies in the Consumer Goods Industry Sub-Sector Registered in BEI the 2016- 2018 period. The method used in this study is a quantitative method. The data used are sourced from primary and secondary data. The population in this study is all companies in the consumer goods industry sub-sector registered in BEI2016-2018. The sampling technique in this study uses the purposive sampling method is a sampling technique used based on the researcher's considerations when selecting samples. Data analysis and processing were carried out using Microsoft Excel and SPSS. The results of the research test indicate that: 1) The Management Accounting System (SAM) does not have a significant influence on Company Performance, 2) Competitive Advantage is able to moderate the influence SAMon Company Performance. Management needs to pay attention to SAM Although it does not affect company performance, at the 10% level, MAS shows an influence on company performance, meaning that improvements in the management accounting system are needed to improve company performance. Companies can use the information in MAS to observe their environment and determine any changes in the industry and their competitors' strategies, the greater the competitive advantage is able to strengthen the influence of MAS on company performance.

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search