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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Dr. Edy Sujana, S.E., M.Si.Ak. .
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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFABILITAS DAN CORPORATE SOCIAL RESPONSBILITYTERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI KASUS PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI PADA TAHUN 2014- 2016) Gede Adi Pranata .; I Nyoman Putra Yasa, S.E., M.Si. .; Dr. Edy Sujana, S.E., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14750

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Corporate Social Responsbility terhadap Penghindaran Pajak (Tax Avoidance).Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan di www.idx.co.id.Populasinya adalah perusahaan retail yang terdaftar di bursa efek Indonesia pada 2014-2016 sebanyak 25 perusahaan.Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling.Sampel yang memenuhi kriteria dalam penelitian ini adalah 10 perusahaan.Teknik analisis data adalah analisis regresi berganda dengan menggunakan SPSS 19.0 for Windows.Hasil penelitian menunjukkan bahwa 1) Ukuran Perusahaan berpengaruh positif terhadap Tax Avoidance, 2) Leverage (DER) Perusahaan berpengaruh positif terhadap Tax Avoidance, 3) Profitabilitas (ROA) berpengaruh positif terhadap Tax Avoidance, 4) Corporate Social Responsibility (CSR) berpengaruh positif terhadap Tax Avoidance. Kata Kunci : Leverage, Profitabilitas, CSR, Tax Avoidance. This study aims to empirically test the effect of Company Size, Leverage, Profitability, and Corporate Social Responbility to Tax Avoidance. This study is a quantitative study using secondary data obtained from the company's annual financial report published in www.idx.co.id. The population is a retail company listed on the Indonesian stock exchange in 2014-2016 as many as 25 companies. Sampling technique in this research is purposive sampling. The sample that meets the criteria in this research is 10 companies. Data analysis technique is multiple regression analysis using SPSS 19.0 for Windows. The result of the research shows that 1) Company size has positive effect on Tax Avoidance, 2) Leverage (DER) The Company has positive effect on Tax Avoidance, 3) Profitability (ROA) has positive effect on Tax Avoidance, 4) Corporate Social Responsibility (CSR) Tax Avoidance. keyword : Leverage, Profitability, CSR, Tax Avoidance.
PENGARUH BEBAN PAJAK TANGGUHAN (BOOK-TAX DIFFERENCES) TERHADAP PERSISTENSI LABA Luh Putu Krisna Indriani .; I Gusti Ayu Purnamawati, S.E., M.Si. Ak. .; Dr. Edy Sujana, S.E., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.16611

Abstract

Penelitian ini bertujuan untuk mengetahui tentang (1) pengaruh perbedaan permanen terhadap persistensi laba perusahaan.(2) pengaruh perbedaan temporer terhadap persistensi laba perusahaan. (3) pengaruh large positive book-tax differences terhadap persistensi laba perusahaaan. (4) pengaruh large negative book-tax differences terhadap persistensi laba perusahaan. Dalam penelitian ini menggunakan desain penelitian kuantitatif kausal. Subjek dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2016, dan objeknya adalah perbedaan permanen book-tax differences, perbedaan temporer book-tax differences, Large positive book-tax differences, Large Negative book-tax differences, persistensi laba perusahaan. Sampel penelitian ini berjumlah 48 perusahaan. Data dikumpulkan dengan menganalisis laporan keuangan Perusahaan Manufaktur yang dipublikasikan di Bursa Efek Indonesia pada tahun 2014-2016, kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa(1) perbedaan permanen berpengaruh negatif signifikan terhadap persistensi laba perusahaan. (2) perbedaan temporer terhadap persistensi laba perusahaan. (3) large positive book-tax differences berpengaruh negatif signifikan terhadap persistensi laba perusahaaan. (4) large negative book-tax differences berpengaruh negatif signifikan terhadap persistensi laba perusahaan.Kata Kunci : book-tax differences, persistensi laba This study aims to find out about (1) the effect of permanent differences on corporate earnings persistence (2) the effect of temporary differences on the persistence of corporate earnings. (3) the influence of large-positive book-tax differences on the persistence of corporate earnings. (4) the effect of large negative book-tax differences on company earnings persistence. In this study using a causal quantitative research design. Subjects in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) during 2014-2016, and the objects are permanent differences in book-tax differences, temporary differences in book-tax differences, large-negative book taxes, large Negative book-tax differences, persistence of corporate earnings. The sample of this study amounted to 48 companies. Data were collected by analyzing the financial statements of Manufacturing Companies published in Indonesia Stock Exchange in 2014-2016, then analyzed using multiple linear regression analysis. The results showed that (1) permanent differences had a significant negative effect on company earnings persistence. (2) a temporary difference to the firm's earnings persistence. (3) large positive book-tax differences have a significant negative effect on the persistence of the company's earnings. (4) large negative book-tax differences have a significant negative effect on company earnings persistence.keyword : book-tax differences, profit persistence
Pengaruh Independensi, Profesionalisme Dan Peran Badan Pengawas Terhadap Efektivitas Pengendalian Intern Dalam Pemberian Kredit Di Lembaga Perkreditan Desa Sekecamatan Mengwi Agus Dwipayana I Kadek .; Dr. Edy Sujana, S.E., M.Si.Ak. .; Gede Adi Yuniarta, S.E.Ak, M.Si. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.16828

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh independensi, profesionalisme dan peran badan pengawas terhadap Efektivitas pengendalian intern dalam pemberian kredit Di Lembaga Perkreditan Desa Sekecamatan Mengwi. Populasi dalam penelitian ini adalah seluruh pengawas LPD yang ada di kecamatan Mengwi yang berjumlah 45 orang dengan teknik sampling menggunakan sampling jenuh. Jenis data yang digunakan dalam penelitian adalah jenis data kuantitatif. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 21.00 Hasil penelitian ini menunjukkan bahwa (1) independensi berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD, (2) profesionalisme berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD, (3) peran badan pengawas berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD, (4 independensi, profesionalisme, dan peran badan pengawas berpengaruh positif dan signifikan terhadap efektivitas pengendalian intern LPD.Kata Kunci : independensi, profesionalisme, peran badan pengawas, efektivitas pengendalian intern This study aimed to obtain empirical evidence of the influence of independence, professionalism and the role of the supervisory board on the effectiveness of internal control in distributing credits at the Village Credit Institutions in Mengwi Subdistrict. The population of this study was all Village Credit Institutions’ supervisors in Mengwi sub-district, as many as 45 people sampled through saturated sampling techniques. The type of data used in the study was quantitative data. The data collection method used was questionnaire. The data analysis technique used was multiple linear regression analysis with the assistance of SPSS version 21.00 The results of this study indicated that (1) independence had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions, (2) professionalism had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions, (3) the role of the supervisory board had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions, ( 4) independence, professionalism, and the role of the supervisory board had a positive and significant effect on the effectiveness of internal control of the Village Credit Institutions.keyword : independence, professionalism, the role of the supervisory board, the effectiveness of internal control
PENGARUH BUDAYA TRI KAYA PARISUDHA, PROTEKSI AWIG-AWIG, DAN IMPLEMENTASI TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) PADA LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG Komang Ayu Ani Savitri .; Dr. Edy Sujana, S.E., M.Si.Ak. .; Made Aristia Prayudi, S.A., M.Sc., Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.16829

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya tri kaya parisudha, proteksi awig-awig, dan implementasi tata kelola perusahaan yang baik terhadap kecenderungan kecurangan (fraud) pada lembaga perkreditan desa di Kabupaten Buleleng. Populasi dalam penelitian ini adalah seluruh pegawai LPD di Kabupaten Buleleng yaitu sebanyak 793 pegawai dengan jumlah sampel sebanyak 88 responden. Penentuan sampel menggunakan metode simple random sampling. Pengumpulan data dengan cara penyebaran kuesioner yang dibagikan ke pegawai yang menjadi sampel penelitian. Teknik analisis data yang digunakan adalah teknik analisis regresi linear berganda dengan program SPSS 17.0 for. Windows. Hasil penelitian ini menunjukkan bahwa (1) budaya tri kaya parisudha berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud), (2) proteksi awig-awig berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud), (3) implementasi tata kelola perusahaan yang baik berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud).Kata Kunci : Fraud, Tri Kaya Parisudha, Awig-awig, Tata kelola. This study aimed at finding out the impact of tri kaya parisudha culture, the protection of awig –awig (the regulation of the traditional villages in Bali) and the implementation of good company governance on village credit institutions in Buleleng regency. The population of this study were all 793 employees of the village credit institutions, with 88 of them selected as samples by applying simple random sampling techniue. Data were collected by distributing questionnaires to all the samples. The technique of data analysis applied was double linear regression analysis assisted by SPSS 17.0 for Windows program. The results of this study indicated that (1) tri kaya parisudha culture had negative and significant impact on the tendency of fraud, (2) the protection of awig-awig had negative and significant impact on the tendency of fraud, (3) the implementation of good company governance had negative and significant impact on the tendency of fraud.keyword : Fraud, Tri Kaya Parisudha, Awig-awig, Governance
Pengaruh Time Budget Pressure, Tindakan Supervisi, Sifat Machiavellian, dan Professional Commitment Auditor terhadap Perilaku Pengurangan Kualitas Audit (Reduced Audit Quality Behavior) pada BPK RI Perwakilan Provinsi Bali KADEK YANTI KUSUMA DEWI .; Dr. Edy Sujana, S.E., M.Si.Ak. .; I Putu Julianto, SE., M.Si., Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 8 No. 2 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.16836

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, tindakan supervisi, sifat machiavellian, dan professional commitment auditor terhadap perilaku pengurangan kualitas audit (reduced audit quality behavior) pada BPK RI Perwakilan Provinsi Bali. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja di BPK RI Perwakilan Provinsi Bali. Sampel ditentukan dengan nonprobability sampling yang digunakan yaitu teknik sampling jenuh atau sensus yang merupakan teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel yaitu 44 auditor. Teknik analisi kuantitatif yang digunakan adalah teknik analisis berganda dengan bantuan program SPSS versi 17.0. Hasil penelitian ini menunjukkan bahwa (1) time budget pressure berpengaruh positif dan signifikan terhadap perilaku pengurangan kualitas audit (2) tindakan supervisi berpengaruh negatif dan signifikan terhadap perilaku pengurangan kualitas audit (3) sifat machiavellian berpengaruh positif dan signifikan terhadap perilaku pengurangan kualitas audit (4) professional commitment auditor berpengaruh negatif dan signifikan terhadap perilaku pengurangan kualitas audit.Kata Kunci : perilaku pengurangan kualitas audit, professional commitment, sifat machiavellian, tindakan supervisi, time budget pressure This study aimed to determine the effect of time budget pressure, supervision action, machiavellian character, and auditor’s professional commitment toward the reduced audit quality behavior at the Finance Supervisitory Borad of Republic of Indonesia (BPK RI), Bali Province Representative. The population used in this study was the auditors who worked at the BPK RI, Bali Province Representative. The samples were determined by the nonprobability sampling namely, a saturated sampling technique or census which was a sampling technique if all members of the population were used as a sample, 44 auditors. The quantitative analysis technique used was multiple analysis technique with the help of SPSS version 17.0. The result of this study indicated that (1) time budget pressure had a positive and significant effect toward reduced audit quality behavior, (2) supervision action had a negative and significant effect toward reduced audit quality behavior, (3) machiavellian character had a positive and significant effect toward reduced audit quality behavior, (4) auditor’s professional commitment had a negative and significant effect toward reduced audit quality behavior.keyword : reduced audit quality behavior, professional commitment, machiavellian character, supervision action, time budget pressure
Co-Authors Agus Dwipayana I Kadek . Ayu Putu Budi Astrawati . Cyntia Dwi Andari Lestari . Desak Nyoman Ritayani . Dewa Komang Tri Suparwan . Dewa Putu Yudha Dharma Aditya . Dewi, Putu Eka Dianita Marvilianti Faozan Akbar . Gede Adi Kusuma Wardana . Gede Adi Pranata . Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Agus Suryana . Gede Doni Dharmawan . Gede Juni Wardana . Gede Ngurah Adi Gunaya . I Gede Dody Andriawan . I GEDE PUTRA PARMAWAN . I Gusti Agung Ngurah Rahma Yudistira . I Gusti Ayu Murniati . I Gusti Ayu Purnamawati I Gusti Ngurah Angga Wijaya . I KADEK JONH STIAWAN . I Made Deditya Wiguna . I Made Riandika Dwi Yoga . I Nyoman Putra Yasa I Putu Arby Parwatha . I PUTU EKA HENDRA JAYA . I Putu Gede Diatmika I Putu Julianto I Putu Wahyu Nugraha Putra . I Putu Wikan Maha Karuniawan . I Wayan Benny Noviana Putra . Ida Bagus Dwika Maliawan . Iin Ainayah . Kadek Desi Padmayanti . KADEK GITA DWITAMI . KADEK YANTI KUSUMA DEWI . Komang Ayu Ani Savitri . Komang Sutami . Luh Mas Megawati . Luh Putu Krisna Indriani . Made Arie Wahyuni Made Aristia Prayudi Made Gadis Rahayu Putri . Made Radita Cita Putri . Made Vonny Herlyana . Ni Kadek Nia Damayanti . NI KETUT AYU TRI ASTUTI . Ni Komang Putri Widnyani . Ni Luh Gede Erni Sulindawati Ni Luh Junia Purnami . Ni Nengah Menuh Wahyunadi . Ni Nyoman Erni Yanuar Paramita . Ni Putu Ayu Sri Manik . Ni Wayan Sri Pebriyanti . Nyoman Indah Sutria Dewi . Nyoman Trisna Herawati Ojie Helmi . PUTU ANGGA YUDHA . Putu Devi Anggreni . Putu Rayana Prayoga . Putu Sukma Kurniawan, S.T., M.A. . Putu Vita Dewi . Sukron Hadisy . Wayan Apsari Widianin Giri .