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All Journal Jurnal RAK (Riset Akuntansi Keuangan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Kenny Ardillah
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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 1 
DEBT DEFAULT, IFRS IMPLEMENTATION, AND FOREIGN OWNERSHIP TO GOING CONCERN AUDIT OPINION Kenny Ardillah; Samuel Oscar Prawira
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5713

Abstract

The purpose of the study is to test the effect of debt default, IFRS implementation, and foreign ownership on going concern audit opinion. This study used the purposive sampling method. This research sample was taken from all listed manufacturing companies registered in Indonesia Stock Exchange from 2017-2019. The data analysis method used in this study is descriptive analysis with the analytical method used in testing the hypothesis in this study using the logistic regression method. The results achieved from this study were that debt default has a positive influence on the going concern audit opinion, while IFRS implementation and foreign ownership have a negative influence on the going concern audit opinion.
Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness Kenny Ardillah; Yola Vanesa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 1, March 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i1.51-72

Abstract

This study examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this study is agency theory. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange for 2014-2019. The sampling method used in this study was purposive sampling and used multiple linear regression as the data analysis method. The results of the study using the cash effective tax rates (CETR) proxy shows that the independent board has a positive effect on tax aggressiveness, the audit committee has a negative effect on tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The result of the study with a book-tax difference (BTD) proxy shows that independent commissioners do not influence tax aggressiveness, audit committees positively affect tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The implication of this study reveals that the companies should follow tax regulations made by the government to do tax planning under applicable laws.
Pengaruh Thin Capitalization, Transfer Pricing, dan Manajemen Laba Terhadap Agresivitas Pajak Fransiska Desy Trisnawati; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 4 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i4.953

Abstract

The effect of thin capitalization, transfer pricing, and earnings management towards tax aggressiveness. The purpose of this research is to determine the effect of thin capitalization, transfer pricing, and earning management on tax aggressiveness. The population in this study are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. The number of research samples obtained by 39 companies using purposive sampling technique, in order to obtain 195 observational data. This research uses multiple linear regression method. The research results show that thin capitalization has a positive effect on tax aggressiveness. Transfer pricing and earnings management have no effect on tax aggressiveness.
Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi WPOP Mengenai Etika Penggelapan Pajak Aprilia Agustinus Paskarely; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this research to analyze the effect of tax justice, taxation system, discrimination, the possibility of fraud on the perception of taxpayers regarding the ethics of individual taxpayers' tax evasion scattered in the Bekasi Madya Tax Service Office. This study uses a quantitative method. The number of samples used in this study were 100 respondents. The sampling technique used is purposive sampling using the Slovin formula. Data collection using a questionnaire and processed using SPSS statistics version 25. The analysis technique used is multiple linear regression. The results of the study show that fairness and the possibility of detecting fraud have a negative effect on taxpayers' perceptions of tax evasion ethics, while the taxation system and discrimination have no significant effect on taxpayers' perceptions of tax evasion ethics.
Pengaruh Kompetensi, Independensi Auditor dan Due Professional Care terhadap Kualitas Audit pada Kantor Akuntan Publik di Jakarta Savitri Ajiningtias Prasetyo; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of Competence, Auditor Independence, and Due Professional Care on Audit Quality at Public Accounting Firms in Jakarta. Processing data in this study using quantitative methods. The hypothesis testing method uses multiple linear regression analysis method. The results showed that competence had a significant effect on audit quality, auditor independence had a significant effect on audit quality, and due professional care had a significant effect on audit quality.
Pengaruh Reputasi KAP, Opini Auditor, Kompleksitas Perusahaan terhadap Audit Delay: Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Zahra Mawar Dhani; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Audit delay is a company that reports financial reports late. Auditor change is the change of KAP and auditor by the company. This study aims to analyze the reputation of KAP, auditor opinion, company complexity, and management changes, on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The reputation of KAP uses dummy variables, auditors' opinion is measured using dummy variables, company complexity is measured by dummy variables, and management changes are measured by dummy variables. The auditor turnover is measured by a dummy variable. The population in this study were 193 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
Pengaruh Perencanaan Pajak, Mekanisme Bonus, dan Kepemilikan Asing terhadap Transfer Pricing Humiras Hutabarat; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

Transfer pricing is the result of today's business growth. National companies are now becoming multinational companies whose activities are not only concentrated in one country, but in several countries. This is done for tax avoidance in order to obtain high profits. The purpose of this study is to determine the effect of tax planning, bonus mechanism and foreign ownership on transfer pricing. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2017. The total sample selected by purposive sampling technique is 100 companies. This study uses the classical assumption test, model feasibility test, multiple linear regression analysis and hypothesis testing with the Eviews 10 data processing application. The results of this study indicate that tax planning has no significant effect on transfer pricing, the bonus mechanism has no significant effect on transfer pricing and foreign ownership. positive and significant effect on transfer pricing.
Pengaruh Economic Value Added, Laba Akuntansi, Risiko Sistematis, dan Prediksi Kebangkrutan terhadap Return Saham Pada Perusahaan Food and Beverage yang terdaftar di BEI Periode 2015-2019 Yohana Srikandi Lumban Raja; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of economic value added, accounting profit, systematic risk, and bankruptcy prediction on stock returns. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The number of research samples obtained were 15 companies using purposive sampling method, and the number of research data obtained was 75. The data analysis method used was panel data regression. The results of this study indicate that systematic risk has a significant negative effect on stock returns, while economic value added, accounting earnings, and bankruptcy predictions have no effect on stock returns.
Pengaruh Kepemilikan Manajerial, Konservatisme Akuntansi, dan Asimetri Informasi terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Fidelia; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of managerial ownership, accounting conservatism, and information asymmetry on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. In this study, the sample used was a manufacturing company listed on the Indonesia Effect Exchange for the 2017-2019 period with a total population of 183 companies. With purposive sampling technique, get 28 companies as a sample. This study uses a panel data regression method with a general effects model approach using Eviews 10. The results of this study indicate that information asymmetry has a negative effect on earnings management while managerial ownership, accounting has no effect on earnings management.
Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, dan Pelayanan Perpajakan Terhadap Tingkat Pemahaman Wajib Pajak Clemens Beremalp Gaga Leta; Kenny Ardillah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to find out how the effect of taxpayer awareness, taxpayer compliance, and tax services on the level of understanding of taxpayers carried out by research on taxpayers in the Kelapa Gading area. The population in this study is mandatory to invite private persons in Kelapa Gading. The sample taken by the author in this study were 100 taxpayers with the method of distributing questionnaires as a means of data collection. The data was taken in May 2021 and this data uses a quantitative approach. The results of the research through the distribution of questionnaires indicate that taxpayer awareness, taxpayer compliance and tax services affect the level of understanding of taxpayers about taxation on taxpayers in Kelapa Gading.
Co-Authors Aprilia Agustinus Paskarely Clemens Beremalp Gaga Leta Fidelia Fransiska Desy Trisnawati Humiras Hutabarat Samuel Oscar Prawira Savitri Ajiningtias Prasetyo Yohana Srikandi Lumban Raja Yola Vanesa Zahra Mawar Dhani