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All Journal International Journal of Supply Chain Management JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Accounting, and Management Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Einde Evana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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The Effect of Independent Commissioners, Supply Chain Management, and Audit Committee on Accounting Conservatism Einde Evana
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- This study aims to examine the influence of independent commissioner, supply chain management, and audit committee on the accounting conservatism. The accounting conservatism is measured by accrual measurement. The population of this study is manufacturing’scompanies listed on Indonesia Stock Exchange in 2012-2015. Based on purposive sampling method, the total obtained sampleis 508 companies.The source of data is taken from annual reports of companies listed on Indonesia Stock Exchange in 2012-2015.The data analysis method is using multiple linear regressions with SPSS 22 software application.The result of this study found that supply chain management has significant negative effect on the accounting conservatism, while the variables of independent commissioner and audit committee have no significant effect on the accounting conservatism.
Analisis Pengaruh Transfer Pricing, Leverage, Pajak Tangguhan, Dan Beban Iklan Terhadap Tax Planning Di Indonesia Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Evita Sysmantia; Einde Evana
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1676.247 KB) | DOI: 10.54066/jrea-itb.v1i2.291

Abstract

Penerimaan pajak untuk tahun 2016-2020 tidak maksimal dari target yang ditetapkan dengan mengingat industri makanan dan minuman menjadi salah satu penyumbang pajak kepada negara. Penelitian ini bertujuan untuk menganalisis pengaruh dari transfer pricing, leverage, pajak tangguhan, dan beban iklan terhadap perencanaan pajak dengan melihat masing-masing nilai related party transaction, debt to asset ratio, pajak tangguhan, dan intensitas bebak iklan perusahaan selama 4 tahun dalam kurun waktu 2016 sampai 2020. Dalam transfer pricing, terdapat kebijakan harga transfer yang bisa dimanfaatkan oleh perusahaan untuk memaksimalkan laba perusahaan atau memindahkan keuntungan perusahaan kepada perusahaan seafiliasi. Pada leverage yang membahas tentang hutang perusahaan terdapat beban bunga yang bisa dibebankan sehingga mampu mengurangi besarnya beban pajak perusahaan dan melihat besarnya aset perusahaan yang dibiayai dengan hutang. Pada pajak tangguhan terdapat besaran pajak tangguhan yang bisa dikompensasikan untuk tahun yang akan datang yang mempengaruhi laba bersih perusahaan dengan memanfaatkan adanya perbedaan peraturan akuntansi dan perpajakan. Sedangkan beban iklan mampu menjadi pengurang pada laporan laba rugi perusahaan yang bisa mempengaruhi besar kecilnya beban pajak perusahaan karena beban iklan menjadi bagian dari beban penjualan perusahaan. Sampel pada penelitian ini terdiri dari 11 perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2016 sampai tahun 2020, sehingga dihasilkan sampel sebanyak 55. Penelitian ini menggunakan Uji Regresi Linier Berganda. Hasil dari penelitian ini menunjukkan bahwa transfer pricing tidak berpengaruh signifikan terhadap perencanaan pajak, leverage tidak berpengaruh signifikan terhadap perencanaan pajak, pajak tangguhan berpengaruh signifikan positif terhadap perencanaan pajak, dan beban iklan tidak berpengaruh signifikan terhadap perencanaan pajak.
Analisis Pengaruh Tekanan Stakeholder Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Gri Indeks Ken Karunia Megan; Einde Evana; Nurdiono Nurdiono; Neny Desriani
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3839

Abstract

This study aims to determine the impact of stakeholder pressure (environment, employees, consumers, and individual shareholders) on sustainability report disclosure. This quantitative study uses secondary data from annual reports and sustainability reports as sources of information. The study involves companies listed in the Kompas 100 Index from 2020 to 2022 as the population. The sampling technique chosen is purposive sampling, resulting in 41 companies as the sample, with a total of 123 reports observed. The analysis is conducted using multiple linear regression, with IBM SPSS Statistics 25 software as the analytical tool. The findings of the study indicate that pressure from the environment and consumers positively affects sustainability report disclosure. However, pressure from employees and individual shareholders does not have a significant impact on sustainability report disclosure.
Pengaruh Transfer Pricing, Pajak Tangguhan Dan Pinjaman Antar Perusahaan Afiliasi Terhadap Tax Avoidance Ivanka Maharani SZ; Agrianti Komalasari; Einde Evana; Kamadie Sumanda Syafiz
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.527

Abstract

Tax is a mandatory contribution to society, both individual taxpayers and corporate taxpayers to the state. However, taxpayers and business entities often look for ways to reduce the tax burden they have to pay. This is because Indonesia uses a self-assessment system which allows people to cheat in calculating their tax burden. This act of fraud is called tax avoidance. In the practice of tax avoidance there are several types of tricks, some of which are transfer pricing, deferred tax, and loans between affiliated companies. This research aims to determine the extent to which variables namely transfer pricing, deferred tax and loans between affiliated companies influence tax avoidance practices in Indonesia. From the results of several tests carried out in this research, it is stated that transfer pricing and loans between affiliated companies do not have a significant effect on tax avoidance. On the other hand, deferred tax has a significant positive effect on tax avoidance.
Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022) Farhan Azmi Asavandra; Einde Evana; Tri Joko Prasetyo; Kamadie Sumanda Syafis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.233

Abstract

This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance practices, transfer pricing has a significant negative influence on tax avoidance practices while earnings management has no influence on tax avoidance. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research highlights the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.
Analysis of the Effective Tax Rate and Its Determinant Factors Tufahati Ainia Mandavani; Einde Evana; Trijoko Prasetyo
International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1201

Abstract

Tax avoidance remains a significant concern in Indonesia’s tax administration, particularly among publicly traded companies on the Indonesia Stock Exchange. This research explores the disparity in Effective Tax Rate (ETR) as an indicator of tax avoidance across various industry sectors and aims to determine the key factors driving these disparities. The study evaluates sectoral attributes such as financial complexity, transfer pricing mechanisms, capital structure, and deferred tax liabilities. Employing panel data regression on a dataset of 135 firms from eleven different sectors over a five-year timeframe, this study analyzes the influence of these variables on corporate tax avoidance. The results show that transfer pricing, capital structure, and deferred tax costs have a notable impact on ETR, suggesting their significance in shaping corporate tax strategies. Furthermore, the research indicates that patterns of tax avoidance vary across sectors, with industries such as mining, finance, and manufacturing displaying more pronounced avoidance practices. These findings underscore the tendency of firms to adopt tax planning approaches that align with the unique characteristics of their respective sectors. Ultimately, the study offers meaningful insights into corporate tax behavior and contributes to the formulation of more effective, sector-based tax compliance policies for regulators and decision-makers.
Pengaruh Earnings Performance Terhadap Cumulative Abnormal Return dengan Internal Control sebagai Variabel Moderasi Grecia Hotroha; Einde Evana
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.925

Abstract

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.
Determinan Sustanability Financial Performance Islamic Bank Wilayah Asia Ersi Sisdianto; Einde Evana; Komalasari, Agrianti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), and Sustainability Reporting on Sustainability Financial Performance in Islamic banks in Asia, specifically in Indonesia, Malaysia, and Brunei Darussalam. A quantitative approach is employed, using dynamic panel regression analysis to examine the relationship between these three factors and the sustainable financial performance of banks. The results of the study indicate that ICSR has a positive and significant impact on Sustainability Financial Performance, whereas ICG, although showing a positive influence, is not significant. Conversely, Sustainability Reporting shows a negative but insignificant influence on sustainable financial performance. This study has several limitations, including its scope, which only covers Islamic banking data from three countries in Asia, potentially limiting the generalizability of the findings to other regions. Additionally, global factors and additional variables such as company size and government policies were not analyzed, which could affect the results. The practical implications of this study highlight the importance for Islamic banks to enhance the implementation of ICSR and ICG to improve their competitiveness and long-term financial stability. The implementation of Sustainability Reporting also needs to be strengthened in order to have a more significant impact on sustainable financial performance.
Analisis of Indications of Financial Statement Fraud: A Fraud Hexagon Approach Astuti Anggraini; Einde Evana; Tri Joko Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.74

Abstract

Financial statement fraud remains prevalent in Indonesia, particularly within the financial sector. This study aims to evaluate the influence of the six elements of the Fraud Hexagon theory on the occurrence of fraudulent financial reporting among companies in the financial industry. These six elements are operationalized through the following proxy variables: stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), ego (arrogance), and collusion (whistleblowing system). The study population comprises all companies listed on the Indonesia Stock Exchange that were involved in financial statement fraud between 2019 and 2023. Using a purposive sampling method, the final sample consisted of 100 data points from 20 companies. Data analysis involved logistic regression, model fit testing, and both multivariate and univariate hypothesis testing. The results indicate that the variables opportunity, rationalization, and collusion significantly influence the likelihood of financial statement fraud, while stimulus, capability, and ego do not exhibit a statistically significant effect.
Pengaruh Efisiensi Operasional, Audit Tenure dan Financial Distress terhadap Audit Report Lag dengan Size Company sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Subsektor Properti dan Real Estate yang Terdaftar di BEI Tahun 2022-2024 Finanta Fiarcio; Einde Evana
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1644

Abstract

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.
Co-Authors Astuti Anggraini Ersi Sisdianto Evita Sysmantia Farhan Azmi Asavandra Finanta Fiarcio Grecia Hotroha Ivanka Maharani SZ Kamadie Sumanda Syafis Kamadie Sumanda Syafiz Ken Karunia Megan Komalasari, Agrianti Lindrianasari Neny Desriani Nurdiono Nurdiono Rona Nabila Gusrima Tri Joko Prasetyo Trijoko Prasetyo Tufahati Ainia Mandavani Yunia Amelia