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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) Akuisisi : Jurnal Akuntansi Surya Abdimas Jurnal Akademi Akuntansi (JAA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Teknologi Informasi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Magister Akuntansi Trisakti Kajian Akuntansi Asian Journal of Social and Humanities
Agustin Dwi Haryanti
Universitas Muhammadiyah Malang
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Akademi Akuntansi (JAA)

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PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017) Agustin Dwi Haryanti
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8210

Abstract

This study aims to examine and analyze the effect of corporate governance to tax avoidance. Corporate governance is projected with two independent variables, there are proportion of independent commissioners and the number of audit committees. An independent commissioner is a part that is not affiliated with the shareholders, the Board of Directors, and/or the Board of Commissioners. Independent Commissioner is not a director of the company. The Audit Committee has the task of assisting the Board of Commissioners to improve the quality of financial reports and increase the effectiveness of internal and external audits. The Chairman of the Audit Committee is an Independent Commissioner. Tax avoidance as the dependent variable is projected with effective tax rate. Descriptive statistical research uses secondary data in the form of annual report 2017 (audited) manufacturing companies using SPSS. The proportion of Independent Commissioners has an effect on the Effective Tax Rate which has a coefficient of determination of 0,7%. The Audit Committee has an effect on the Effective Tax Rate which has a determination coefficient of 2,1%. The study concluded that independent commissioners and the number of audit committees had an effect on the effective tax rate, although not too significant. This shows that the role of the Independent Commissioner is less than optimal, and the functions of the Audit Committee cannot operate properly.
ANALISIS KINERJA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PENDEKATAN RASIO PROFITABILITAS Yulis Nurul Aini; Agustin Dwi Haryanti; Khoriyah Trianti
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.15474

Abstract

ABSTRACTS This study aims to: 1. Understand how the performance of the cigarette industry in the Indonesia Capital Market. 2. Understand about the best performance among the cigarette industry. The research data was obtained from published on the Indonesia Stock Exchange and information company website in the form of financial reports for the period 2018-2020. The financial statement are analyzed using profitability ratios to explain the performance of each cigarette industry. The Profitability ratio used are ROE, ROA, NPM, and GPM. The data analysis method is descriptive and comparative by comparing the results of the calculation of the profitability ratios with the industry average standart. The result of this study indicate performance of cigarette industry was very good, except for PT. Bentoel Internasional Investama, Tbk and the best performance is PT PT. Hanjaya Mandala Sampoerna Tbk.
Co-Authors Adi Prasetyo Ahmad Juanda Ahmad Waluya Jati Andy Dwi Cahyono Aulya, Aulya Mauizzati Dhaniel Syam Driana Leniwati Endang Dwi Wahyuni Eny Suprapti Firda Ayu Amalia Jauhari, Irmawati Juwita Nur Radeana Khoriyah Trianti Kurniawan, Kukuh Dwi Maulida, Dewi Nur Muhamad Wildan Affan Muhammad Wildan Affan Novitasari Agus Saputri Putri, Maulina Ayu Syah Rahayu, Mellysia Dwi Sagina, Debby Mutiara Sheng, Soh Yong Sindy, Winni Sri Wahjuni Latifah Thaufan Nur Thoufan Nur Thoufan Nur udin , Bahrul Ulum Wicaksono, Agung Prasetyo Nugroho Yulis Nurul Aini