Articles
<![CDATA[Analisis pengaruh Corporate Governance terhadap aktivitas Tax Avoidance dengan Siklus Hidup Perusahaan sebagai Variabel Moderasi ]]>
<![CDATA[Nathania Allisya Krisira]]>;
<![CDATA[Valerie Angela Halim]]>;
<![CDATA[Yulius Jogi]]>
<![CDATA[ Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Company always makes efforts to maximize its profits, including tax avoidance that's usually done by the management to increase profits for the company. To minimize the occurrence of tax avoidance, companies have to implement good corporate governance in their company. In every life cycle that company goes through, it also influences the tax avoidance actions that can be taken to maintain the company. This study aims to examine the relationship of corporate governance to tax avoidance that is moderated by the firm's life cycle. The total sample studied with a purposive sampling is 24 companies in the consumption industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. Data is analysed with a multiple linear regression that is then processed by using GRETL. Based on the results of the analysis, the components of corporate governance have no effect on tax avoidance, but the existence of a life cycle phase can affect independent commissioners and institutional ownership with tax avoidance.]]>
<![CDATA[Pengaruh Ukuran Dewan Direksi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderating Variabel ]]>
<![CDATA[Cindy Carolina]]>;
<![CDATA[Vina Vernnita]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This research aims to examine whether there is a relationship between board of director’s size with firm value and whether firm size also influences the relationship. This research also uses managerial ownership and profitability as control variables. The object of this research are 92 manufacturing companies which listed on Indonesia Stock Exchange in 2015-2019 which were selected by purposive sampling method. The research hypothesis was tested using a panel data regression model which was processed using GRETL software. Based on the results of the analysis, it is found that firm size strengthens the relationship between bord of director’s size with firm value.]]>
<![CDATA[Efek Mediasi Financial Distress Dalam Hubungan Antara Profitabilitas dan Likuiditas Terhadap Firm Value (Studi Pada Perusahaan Manufaktur di Indonesia) ]]>
<![CDATA[Melinda Dewi]]>;
<![CDATA[Gabriella Foanto]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Good company conditions will attract investors to invest, profitability and liquidity are important things in investor assessment. The higher profitability and liquidity value will reduce the possibility of a company to be in financial distress. This research aims to examine the mediating effect of Financial Distress in the relationship between Profitability and Liquidity to Firm Value. The study was conducted on 170 manufacturing companies listed on the IDX for the year 2016-2020. The data were analyzed using Partial Least Square (PLS) statistical analysis. The results show that there is perfect mediation in the relationship between Profitability and Firm Value through financial distress, as well as Liquidity as the independent variable. The main finding of this study is that Profitability and Liquidity have no direct effect on Firm Value, but have an indirect effect through Financial Distress. In accordance with signal theory, information related to financial situations that are free from Financial Distress can provide a positive signal for investors to invest so that Firm Value will increase. This research contributes to the firm who wants to maximize their Firm Value, also to the literature that are related to the mediating role of Financial Distress in predicting the effect of Profitability and Liquidity on increasing Firm Value.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Persistensi Laba ]]>
<![CDATA[Karina Steffany]]>;
<![CDATA[yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aims to prove the influence of good corporate governance on earnings persistence. The research was conducted on companies that received a rating CGPI by IICG in cooperation with SWA magazine in Indonesia within the observation period of 2010 until 2014 with a sample of 54 observations. Earnings persistence was measured by using regression slope coefficient of earnings per share. The control variables used in this study were the size of the company, cash flow volatility, volatility of sales, operating cycle, and proportion of negative earnings.The results of this study indicated that good corporate governance had no affect on earnings persistence. The size of the company had a positive effect on the persistence of earnings, operating cycle and the proportion of negative earnings had a negative affect on earnings persistence. Furthermore, the results also showed that the volatility of cash flow and sales volatility had no affect on the persistence of earnings]]>
<![CDATA[The Effect of Information Asymmetry on Earnings Management with Corporate Governance as Moderating Variable ]]>
<![CDATA[Karin Karin]]>;
<![CDATA[Evelyn Kusgianto]]>;
<![CDATA[Yulius Jogi]]>
<![CDATA[ Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[Company performance has an impact on the company’s value. Therefore, earnings management often occurs in companies. Earning management occurs when there is information asymmetry, because management have the opportunity to prioritize their own interests over shareholders. To minimize earnings management, companies need to implement good corporate governance, which can be measured by board of commissioners’ size and audit committee’s size. The objective of this study is to investigate the role of corporate governance in the relationship between information asymmetry and earnings management. The research's objects are 32 mining companies that are listed in Indonesian Stock Exchange in 2015-2019, which have been selected by purposive sampling method. Data were analyzed using multiple regression analysis. Based on the analysis, results show that Board of Commissioners’ size does not have influence on the relationship between information asymmetry and earnings management. Meanwhile, Audit Committee’s size weakens the effect of information asymmetry on earnings management.]]>
<![CDATA[ANALISA HUBUNGAN BEBAN PAJAK PENGHASILAN TAHUN SEBELUMNYA TERHADAP AKTIVITAS MANAJEMEN LABA TAHUN BERJALAN DENGAN MENGGUNAKAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN DI INDONESIA ]]>
<![CDATA[Seliya Esther Sampul]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This research aims to test influence of income tax expense of prior year on earnings management activities of current year of property, real estate and building contruction companies in Indonesia by using firm size and leverage as control variables. Samples of this research will be selected with purposive sampling method. Furthermore, this study will use 59 financial reports of property, real estate and building construction public companies that registered in Indonesia Stock Exchange from 2010 until 2015. The data will be tested by using multiple linear regression analysis. The results showed that income tax expense, firm size and leverage had effect on earnings management simultaneously. Partially variable income tax expense had negative effect on earnings management, variable firm size had no effect on earnings management and leverage had negative effect on earnings management.]]>
<![CDATA[PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL ]]>
<![CDATA[Evelyn Setiawan]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to prove whether the implication of corporate governance had influence on firm value with firm size and leverage as control variables. The implementation of corporate governance measured by using the Corporate Governance Perception Index (CGPI) rating scores compiled by The Indonesian Institute for Corporate Governance. Meanwhile, firm value measured by using Tobin’s Q. This study tested 93 companies that listed in the CGPI rating as well as in the Indonesia Stock Exchange during 2001-2015 with a total of 185 obesarvation data. The research result showed that the implementation of corporate governance had significant positive affect on firm value. The result also indicated that firm size had significant negative affect on firm value and leverage also had significant negative affect on firm value.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Inez Cornelia Risamasu]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[ This study aimed to examine the factors that influenced going concern audit opinion. This research was in the form of quantitative, in which the data obtained from Indonesia Stock Exchange and bloomberg. The sample used in this research was 49 manufacturing companies listed on Indonesia Stock Exchange 2011 – 2015 then the data processed by using software SPSS Version 23. Data analysis technique used was logistic regression analysis. The results showed the debt default had no affect on the provision of going concern audit opinion, firm size had no affect on the provision of going concern audit opinion, the previous year's audit opinion had a significant positive effect on the provision of going concern audit opinion, financial condition had a significant negative affect on the provision of going concern audit opinion, company size had no affect the provision of going concern audit opinion.]]>
<![CDATA[Pengaruh Penerapan Corporate Governance terhadap Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan dan Current Ratio sebagai Variabel Kontrol ]]>
<![CDATA[Bernadette Devina Taufik]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aimed to examine the influence of corporate governance implementation on financial performance. This study also examine the influence of firm size and current ratio on financial performance as control variable. The data were obtained from firms that listed in Corporate Governance Perception Index (CGPI) organized by the Indonesian Institute for Corporate Governance (IICG) during 2001-2015. Corporate Governance was measured by CGPI score. Financial performance was measured by ROE and firm size was measured by Total Assets.The results showed that there was a significant positive influence of corporate governance and financial performance. Furthermore, this study also found that firm size and current ratio had no significant affect on financial performance.]]>
<![CDATA[AKTIVITAS MANAJEMEN LABA MELALUI POS BAD DEBT EXPENSE ]]>
<![CDATA[Febriana Ningsih Hoki]]>;
<![CDATA[Yulius Jogi Christiawan]]>
<![CDATA[ Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review ]]>
Publisher : <![CDATA[Business Accounting Review ]]>
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<![CDATA[This study aims to prove that the management did earnings management through a reduction in bad debt expense on companies that are in the consumer goods sector. The existence of earnings management through bad debt expense activity can be seen from the abnormal bad debt expense. This study uses a sample of EPS as a basis grouping companies doing earnings management and companies that do not profit management (suspect firms). This study uses a control variable, namely firm size and return on assets. This study examined the companies that are in the consumer goods sector listed in Indonesia Stock Exchange with a sample of 52 observations. The results showed that the suspect management firms earning management in the form of a reduction in bad debt expense due to suspect firm has a significant influence on the dependent variable. Research results also showed that the return on assets has no impact on earnings management in the form of a reduction in bad debt expense, while firm size has a significant positive effect on earnings management in the form of a reduction in bad debt expense.]]>
