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All Journal Jurnal Telaah dan Riset Akuntansi Eksos LPPM Jurnal Bisnis dan Akuntansi
Sri Luna Murdianingrum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) Redhiena Pangestika; Sri Luna Murdianingrum
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.664 KB)

Abstract

ABSTRACT Financial statement has been the means of communicating financial information to the external parties of the corporation. The financial statement has been expected to be able to provide information for the investors and the creditors for making decisions in relation to the investment of their fund. During the composition of the financial statement, an accrual base has been selected because the base has been more rational and fair in depicting the real company’s financial condition; on the other hand, the use of accrual base might provide more flexibility to the managerial boards in terms of selecting the accounting methods as far as the methods do not go against governing Standards of Financial Accounting. The accounting methods intentionally selected by the managerial boards for certain objectives have been known as earnings management. The behaviors of managerial boards that perform the profit management might be minimized by implementing the corporate governance. The mechanism of corporate governance has been marked by the existence of audit committee.The research was performed in order to find the influence of audit committee independence, audit committee expertise, audit committee meeting frequency and audit committee age toward the profit management. The research was performed in the manufacture companies enlisted in the Indonesian Stock Exchange from 2010 – 2012.The results of the research showed that the audit committee independence, the audit committee expertise and the audit committee meeting frequency had influence toward earnings management; on the contrary, the audit committee age did not have influence toward the earnings management. Keyword          :           Earnings management, audit committee independence, audit committee expertise, audit committee meeting frequency, audit committee age
PENGUNGKAPAN ASET KEUANGAN DAN IMPAIRMENT PADA SEKTOR PERBANKAN MENURUT PSAK 60 DI INDONESIA Sri Luna Murdianingrum; Marita Marita
Eksos LPPM Vol 1, No 01 (2015)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v1i01.1514

Abstract

This writing discusses the Statement of Financial Accounting Standard (Pemyataan StandarAkuntansi Keuangan/PSAK) 60. This study is limited into the measure of time from 2010until today, focuses on standard governing the presentation and disclosure of financialinstruments. This standard is very influential on the Indonesian banking disclose detailsof financial assets and the impairment of assets in the financial statements.So, this study aimed to describe the level of compliance of banks in Indonesia to implementSFAS.This writing uses the method of data collecting from any sourcesKeywords .• Banking, Financial asset, Impairment, PSAK 50 and 60
INDIVIDUAL PREDISPOSITION AND TAX KNOWLEDGE: GENDER DIFFERENCE ON TAXPAYER COMPLIANCE OF BATIK MSME Indra Kusumawardhani; Afni Sirait; Sri Luna Murdianingrum
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1841

Abstract

Changes in the business world due to the COVID-19 pandemic have directly affected the Individual predisposition of business people. The government provides several economic stimuli so that the Indonesian economy and adjustments to tax regulations harmonization of tax regulations. Harmonization of tax regulations is expected to help income from the tax sector with taxpayer compliance in paying taxes. The purpose of this study is to analyze the individual predisposiotion of Batik SME’s in the Special Region of Yogyakarta in carrying out tax payment obligations due to the latest legislation harmonization of tax regulations. This research uses the method of purposive sampling with the number of respondents 50 male respondents and 50 womans respondents. Data were processed using WarpPLS 7.0 to aim of examining direct and indirect causal relationships as well as significant and insignificant ones. The results of the study explain that variableIndividual Predispositon male respondents did not affect taxpayer compliance even though the mediation variable Harmonization of Tax Regulations was added, while for woman respondents this had a direct effect. The tax knowledge variable is directly and significantly related to male and woman taxpayer compliance. The mediation variable Harmonization of Tax Regulations has a significant effect on male respondent taxpayer compliance, but the mediation variable provides an insignificant relationship so that this variable fully mediates for woman respondents.
INDIVIDUAL PREDISPOSITION AND TAX KNOWLEDGE: GENDER DIFFERENCE ON TAXPAYER COMPLIANCE OF BATIK MSME Indra Kusumawardhani; Afni Sirait; Sri Luna Murdianingrum
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1841

Abstract

Changes in the business world due to the COVID-19 pandemic have directly affected the Individual predisposition of business people. The government provides several economic stimuli so that the Indonesian economy and adjustments to tax regulations harmonization of tax regulations. Harmonization of tax regulations is expected to help income from the tax sector with taxpayer compliance in paying taxes. The purpose of this study is to analyze the individual predisposiotion of Batik SME’s in the Special Region of Yogyakarta in carrying out tax payment obligations due to the latest legislation harmonization of tax regulations. This research uses the method of purposive sampling with the number of respondents 50 male respondents and 50 womans respondents. Data were processed using WarpPLS 7.0 to aim of examining direct and indirect causal relationships as well as significant and insignificant ones. The results of the study explain that variableIndividual Predispositon male respondents did not affect taxpayer compliance even though the mediation variable Harmonization of Tax Regulations was added, while for woman respondents this had a direct effect. The tax knowledge variable is directly and significantly related to male and woman taxpayer compliance. The mediation variable Harmonization of Tax Regulations has a significant effect on male respondent taxpayer compliance, but the mediation variable provides an insignificant relationship so that this variable fully mediates for woman respondents.
Co-Authors Afni Sirait Indra Kusumawardhani Marita Marita Redhiena Pangestika