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Andrew Gunawan
Universitas Katolik Musi Charitas
Economics, Econometrics & Finance

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Peranan Good Corporate Governance Dalam Meminimalisir Praktik Penghindaran Pajak Pada Perusahaan Go Publik Andrew Gunawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.618

Abstract

The principle of responsibility is one of the important points in the sustainability of a company. Unfortunately, this principle is often ignored, one of which is the prevalence of tax avoidance practices. Tax avoidance is not something "wrong" and violates the "law", but it is considered a bad practice from the perspective of investors' perceptions. In order to suppress this bad practice, a good governance system or what is often referred to as “Good Corporate Governance” has emerged. The results of the study found that the proportion of the board of commissioners who mastered accounting practices was unable to influence tax avoidance
Peranan GCG Dan Struktur Kepemilikan Dalam Meminimalisir Biaya Keagenan Pada Perusahaan Manufaktur Di BEI Andrew Gunawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.954

Abstract

Agency costs are a problem for most companies, especially for manufacturing companies. Indeed, agency costs arising from deviant management practices can be minimized with good corporate governance or what is known as good corporate governance. One form of good governance is the existence of an independent board of commissioners that functions as a supervisory mechanism in the company. In addition, the ownership structure also has its own role to overcome this problem. This study aims to see how the role of good corporate governance and ownership structure in minimizing agency costs in a company. The method used in this study is multiple linear regression analysis, the result is the proportion of independent commissioners and institutional ownership has no significant effect on agency costs.
Menelisik Minat UMKM Menerapkan Pembukuan Menggunakan Theory Of Planned Behavior Ming Chen; Andrew Gunawan; Heriyanto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1593

Abstract

This research was conducted to explore the root of the problem that causes micro-entrepreneurs to want or not to carry out bookkeeping. Bookkeeping itself is the foundation of an effort to record income and expenses in a period. Bookkeeping is the basic foundation for providing accounting information to micro and small scale businesses, especially for decision making, so it is interesting to study. This research will be conducted on micro-enterprises in the city of Palembang, bearing in mind that there are still many micro-enterprises that have not kept bookkeeping. The sample selection technique in this study used a purposive sampling method. This study uses SPSS 23. The results in this study are that behavior has no effect on interest, subjective norms and behavioral control have a positive effect on the interest of MSME actors in the city of Palembang.
Co-Authors Heriyanto Ming Chen