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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis
Shinta Ningtiyas Nazar
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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TAX RATES AND ADOPTION OF IFRS ON FOREIGN DIRECT INVESTMENT in ASEAN ECONOMIC COMMUNITY COUNTRIES Rahma Kamalia Pertiwi; Shinta Ningtiyas Nazar
EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.947 KB) | DOI: 10.32493/eaj.v2i1.y2019.p09-17

Abstract

Research aim : This study aimed to get empirical evidence of the effect of tax rates and the adoption of IFRS to Foreign Direct Investment (FDI). The study also attempts to identify whether a country needs to adopt IFRS fully, convergence IFRS or not using IFRS  able to increase FDI. Otherwise to detect Tax rates from Asean Economic Community Countries can affected FDI. Design / Methodology / Approach: This study uses a quantitative descriptive approach. The sample consisted of 54 observations of each variable that consists of information 9 countries of the ASEAN Economic Community (AEC) during the years 2011 to 2016. The proposed model was tested using multiple regression analysis through partial t test, as well as simultaneous test F. Research findings: The results showed the tax rate in a country negatively affect FDI and the adoption of IFRS by a country has a positive effect on FDI, while simultaneously tax rates and the adoption of IFRS have a significant effect on FDI. Contributions theoretical / Originality :  This study extends the theoretical concept of tax rates and the level of IFRS adoption, even though previous research has been done before in developing countries, and  there is no research that focuses on AEC countries.  Previous research used a simple score of 2 to 3 score levels in AECsuring the level of IFRS adoption in each sample country so that it was not able to accurately AECsure the level of IFRS adoption in each country. This Research is using five (5) levels of scores taken from the IASB namely  full adoption, adapted, pieceAECl, referenced, and not adoption at all. Practicioner / Policy Implication: The result will be useful to policy makers as an authoritative Tax and Accounting Bodies in AEC Countries as an input to identify factors which can increase Foreign Direct Investment. Research Limitation/Implication : This Study used data from 2011 to 2016, however, others factors could be used with FDI in future researches.
PENGARUH MAKRO EKONOMI DAN RASIO PERBANKAN TERHADAP PREDIKSI FINANCIAL DISTRESS Ulfa Indriyani; Shinta Ningtiyas Nazar
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.189 KB) | DOI: 10.32493/jiaup.v8i1.3769

Abstract

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris pengaruh bi rate,nilai tukar,non performing loan, beban operasi dibanding dengan pendapatan operasi dan loans to deposit ratio baik secara parsial maupun simultan terhadap prediksi financial distress pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Penelitian ini merupakan penelitian kuantitatif dengan total sampel sebanyak 36 perusahaan yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria yang telah di tentukan. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang telah di audit periode 2015-2017 yang diambil dari situs Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah statistik deskriptif, uji multikolinearitas, analisis regresi logistik biner dan uji hipotesis. Hasil penelitian yang dilakukan berdasarkan uji t, menunjukan bahwa non performing loan berpengaruh terhadap prediksi financial distress sedangkan bi rate, nilai tukar, beban operasi dibanding dengan pendapatan operasi dan loans to deposit ratio tidak berpengaruh terhadap prediksi financial distress. Hasil penelitian yang dilakukan berdasarkan uji f, secara simultan bi rate,nilai tukar,non performing loan,beban operasi dibanding dengan pendapatan operasi dan loans to deposit ratio berpengaruh terhadap prediksi financial distress.
Ownership Structures Badan Usaha Milik Negara : Internet Financial Reporting Shinta Ningtiyas Nazar; Syafrizal Syafrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.237 KB) | DOI: 10.35143/jakb.v12i2.3352

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ownership Structures berupa Public Ownership, State Ownership, Outside Ownership, dan Foreign Ownership terhadap Internet Financial Reporting (IFR) pada 19 perusahaan Badan Usaha Milik Negara (BUMN) dan terdaftar di Bursa Efek Indonesia periode 2014-2018. Peneliti menambahkan variabel kontrol yaitu opini audit, profitabilitas, ukuran perusahaan, jenis industri dan umur listing pada penelitian ini. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Pengujian hipotesis (t-hitung; sig) menunjukkan bahwa State Ownership (-2,611; 0,011), Public Ownership (-3,296;0,011) memiliki pengaruh negatif signifikan terhadap Internet Financial Reporting sementara Outside Ownership (0,461:0,646) dan Foreign Ownership (-0,837;0,405) tidak berpengaruh terhadap Internet Financial Reporting, hanya profitabilitas (2,303;0,024) memiliki pengaruh positif signifikan terhadap IFR, variabel control lainnya tidak berpengaruh. Hasil menunjukkan R square sebesar 25,4%, dan anova (F-hitung; sig), (3,063;0,003). Kata kunci: Public Ownership, State Ownership, Outside Ownership, Foreign Ownership, Internet Financial Reporting, BUMN
Apakah Kepemilikan Publik dan Kontinjensi Berpengaruh terhadap Audit Report Lag dengan Reputasi KAP sebagai Pemoderasi? Iyun Yusnita; Shinta Ningtiyas Nazar; Syafrizal Syafrizal
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2435

Abstract

This study aims to analyze the effect of public ownership and contingencies on audit report lag with KAP's reputation as moderating. This research uses associative quantitative research, where there is a relationship between 2 (two) or more variables. The type of data used is Panel Data, where the data consists of many years of research and consists of many companies. The data used is secondary data derived from the entity's annual report taken from the official website of the Indonesia Stock Exchange (IDX) and IDN Financials. The research population is the Non-Cyclical Consumer sector company for the 2016-2019 period with a total sample of 30 companies (Purposive Sampling Method). A total of 120 observational data were processed through the Eviews 9 application with the stages of Descriptive Statistics Test, Regression Model Test, Classical Assumption Test, Panel Data Regression Test and Hypothesis Testing. The results showed that the public ownership variable had no effect on audit report lag, contingency variables had no effect on audit report lag, the KAP reputation variable could not moderate the effect of public ownership and contingency effects on audit report lag.
Co-Authors Iyun Yusnita Rahma Kamalia Pertiwi Syafrizal Syafrizal Ulfa Indriyani