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All Journal Jurnal Akuntansi & Auditing Indonesia Akuisisi : Jurnal Akuntansi
Rachmawati Meita Oktaviani
Universitas Stikubank, Semarang, Indonesia
Economics, Econometrics & Finance

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Does the characteristics of regional government and complexity affect on the disclosure regional financial statements? Pancawati Hardiningsih; Indira Januarti; Ceacilia Srimindarti; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss2.art5

Abstract

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS.  Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.
Pengaruh Resiko Perusahaan, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Penghindaran Pajak Dinda Asri Safitri; Rachmawati Meita Oktaviani
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.674

Abstract

The purpose of this research is to examine effect of Corporate Risk, Intensity of Fixed Asset and Firm Size on tax avoidance. Tax Avoidance in study became the dependent variable, meanwhile the independent variabels Corporate Risk, Intensity of Fixed Asset, and Firm Size. This study uses secondary data from is Property and Real Estate company listed in BEI during 2016 – 2019. Which only 26 of company Property and Real Estate the sampling criterias resulting 104 data available are taken as the  samples . Techniques and sampling used are using by purposive sampling method. This research used a panel data regression analysis model with a random effect model estimation model to test the effect of each variable influence tax avoidance. The result of this study indicate that first, corporate risk has a significant negative effect on tax avoidance. Second, intensity of fixed asset has no significant on tax avoidance. Third, Firm Size has a significant positive effect on tax avoidance.Tujuan dari penelitian ini adalah untuk menguji pengaruh resiko perusahaan, intensitas asset tetap, dan ukuran perusahaan terhadap penghindaran pajak. Penghindaran pajak pada penelitian ini menjadi variabel dependen, sementara itu variabel independen terdiri dari resiko perusahaan, intensitas asset tetap, dan ukuran perusahaan. Penelitian  ini  menggunakan data sekunder dari perusahaan Properti dan Real Estate yang terdaftar di BEI selama tahun 2016 – 2019. Sampel yang dapat dikumpulkan sebanyak 26 perusahaan Properti dan Real Estate yang memenuhi kriteria, sehingga didapat 104 data yang digunakan sebagai sampel penelitian. Teknik dan pengambilan sampel yang digunakan adalah  purposive sampling method. Penelitian ini menggunakan  model analisis  regresi data panel dengan model estimasi random effect model untuk menguji masing – masing variable terhadap penghindaran pajak. Dari hasil penelitian ini menunjukan bahwa pertama, resiko perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak. Kedua, intensitas asset tetap  tidak berpengaruh signifikan terhadap penghindaran pajak. Ketiga, ukuran perusahan berpengaruh positif signifikan terhadap penghindaran pajak.
Co-Authors Ceacilia Srimindarti Dinda Asri Safitri Indira Djanuarti Pancawati Hardiningsih