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All Journal Jurnal Pendidikan Akuntansi (JPAK) Gadjah Mada International Journal of Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan
Dielanova Wynni Yuanita
Program Studi Akuntansi, Fakultas Bisnis, Universitas Kristen Duta Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems Dielanova Wynni Yuanita; Christine Novita Dewi; Arief Zuliyanto Susilo; Kusharyanti Kusharyanti
Gadjah Mada International Journal of Business Vol 22, No 1 (2020): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.43521

Abstract

This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.
Pemilihan Metode Akuntansi R&D dan Penghematan Pajak: Studi Empiris di Indonesia pada Era Covid-19 Era Vuca Marcellina Vera Puspitasari; Dielanova Wynni Yuanita; Christine Novita Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1149

Abstract

This study examines the accounting method of expenditures for research and development by companies listed on the Indonesia Stock Exchange (IDX). This study uses the periode before and during the Covid-19 pandemic. This study uses Positive Accounting Theory and Contingency Theory as the basis for developing hypotheses with a sample of 168 obtained from 56 companies in Indonesia as one of the countries adopting International Financial Reporting Standards (IFRS) with a research period of 2018-2020. This study uses a regression test with research result showing that in the conditions of the Covid-19 pandemic with high uncertainty and limited information, the intensity of companies to capitalize on research and development expenditures is smaller than before the Covid-19 pandemic. This study provides an overview for companies in making decisions regarding the accounting treatment of expenditures for research and development, especially in conditions of uncertainty and limited information.
EFEK MODERASI TRANSPARANSI PADA HUBUNGAN KONEKSI POLITIK TERHADAP PENURUNAN HARGA SAHAM Christine Novita Dewi; Ellen Stefani; Dielanova Wynni Yuanita
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 2 (2023): JMBI UNSRAT Volume 10 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i2.48288

Abstract

This study aims to empirically examine the effect of political connections on the risk of stock prices crashing. This study assessed a purposively selected sample of 62 companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The method of data analysis using multiple linear regression shows that political connections can reduce the risk of stock prices crashing. The higher the political connections, the lower risk of crashing stock prices and vice versa. When companies with political connections present financial statements transparently, the risk of stock prices decreases. This research proves that when a company is unable to reduce its political connections, the transparency conducted by the company can reduce stock price risk.
Value Universitas dan Perilaku Cyber Cheating: Analisis Teori Fraud Diamond Falentine Yessyani Basot; Dielanova Wynni Yuanita; Christine Novita Dewi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p175-184

Abstract

The purpose of this study is to examine the factors that drive accounting students to commit academic fraud based on the fraud diamond theory (pressure, opportunity, rationalization and ability) and technology abuse by considering university values. This study used purposive sampling as a sampling method using a questionnaire. The sample of this research was 170 Bachelor of Accounting students at Christian Private University, Yogyakarta. The data analysis method was processed using the Structural Equation Model (SEM). Specifically, the SEM method chosen is Partial Least Square (PLS) because it can be used to analyze data with a small number of samples (Hair et al, 2014). The results of this study succeeded in proving that pressure, opportunity, rationalization, ability and misuse of technology have a significant positive effect on academic cheating. This revealed that students who study at universities with Christian values still separate spiritual interests and academic achievements.
Voluntary Disclosure, Credibility, and Triggering Factors of Voluntary Disclosure: An Overview of Beneficial Study Reviews Dielanova Wynni Yuanita; Christine Novita Dewi
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.61

Abstract

The economic development as a trigger of mandatory disclosure has no longer provided information needed by stakeholder, especially the primary users including investors and creditors. The high information demand from stakeholder urges company to reveal their information through voluntary disclosure. An inquiry to voluntary disclosure has been an interesting discussion and extensively studied in Indonesia as well as the rest of the world. It is obvious because the subject solidates relationship between company with investors, attracts potential investors, and reduces capital risk. The ultimate factor of voluntary disclosure (either in Indonesia or worldwide) is size of company. Those companies which reveal voluntary disclosure in the form of information content, wheter good news or bad news, might obtain feedback from the market in form of price increase or price decrease in stock prices.
Kinerja dan Investasi Sektor Publik sebagai Bentuk Pelayanan Daerah: Sebuah Telaah Pustaka Dielanova Wynni Yuanita; Christine Novita Dewi; Servatia Mayang Setyowati
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.270

Abstract

Kinerja pemerintah merupakan hal yang sangat dibutuhkan dalam benchmark pemerintah. Pengukuran kinerja di sektor publik merupakan faktor penting dalam menilai keberhasilan pelaksanaan pekerjaan pemerintah. Pengukuran kinerja melibatkan pihak independen. Kinerja pemerintah daerah yang baik dapat meningkatkan pembangunan di daerah. Otonomi daerah mendorong Indonesia memasuki era baru yang dikenal dengan era desentralisasi. Desentralisasi mendorong kemandirian pemerintah daerah untuk mengelola daerahnya sendiri, termasuk pengelolaan keuangan dan peningkatan pelayanan kepada masyarakat. Upaya Pemerintah Daerah untuk meningkatkan pelayanan publik dilakukan dengan berinvestasi pada pembangunan aset tetap. Pemerintah perlu melakukan pengeluaran modal sebagai hasil dari investasi mereka pada aset tetap tersebut. Analisis kelayakan investasi diperlukan untuk membuat keputusan investasi tepat sasaran. Keputusan investasi harus mempertimbangkan ekonomi maupun non bisnis sehingga investasi tidak merugikan negara.      
Co-Authors Arief Zuliyanto Susilo Christine Novita Dewi Christine Novita Dewi Christine Novita Dewi Ellen Stefani Falentine Yessyani Basot Kusharyanti Kusharyanti Marcellina Vera Puspitasari Servatia Mayang Setyowati