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All Journal Jurnal Wira Ekonomi Mikroskil Owner : Riset dan Jurnal Akuntansi Paulus Journal of Accounting (PJA)
Mie Mie
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Economics, Econometrics & Finance

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Analisis Pengaruh Indeks Harga Saham Gabungan Asing Terhadap Indeks Harga Saham Gabungan Indonesia Mie Mie; Agustina -
Jurnal Wira Ekonomi Mikroskil Vol 4, No 2 (2014): Volume 4 Nomor 2 Tahun 2014
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.048 KB) | DOI: 10.55601/jwem.v4i2.216

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Indeks Australian Securities Exchange (^ASX), Indeks FTSE 100 (^FTSE 100), Indeks Nikkei 225 (^N225), Indeks Shanghai Composite (^SSEC) dan Indeks NYSE Composite (^NYA) secara simultan maupun parsial terhadap Indeks Jakarta Composite (^JKSE) periode 2008-2013. Metode analisis data yang digunakan adalah menggunakan analisis regresi linier berganda dengan taraf signifikan 0,05. Sampel yang digunakan dalam penelitian ini adalah Indeks Saham yang tergabung dalam Indeks Saham Asing (Indeks Australian Securities Exchange, Indeks FTSE 100, Indeks Nikkei 225, Indeks Shanghai Composite, dan Indeks NYSE Composite) dan Indeks Jakarta Composite periode Januari 2008 sampai dengan Desember 2013 (72 bulan).  Hasil dari penelitian ini menunjukkan bahwa variabel ^ASX, ^FTSE 100, ^N225, ^SSEC dan ^NYA secara simultan berpengaruh signifikan terhadap ^JKSE periode 2008-2013. Secara parsial, variabel ^ASX, ^FTSE 100, ^N225, ^SSEC dan ^NYA tidak berpengaruh signifikan terhadap ^JKSE periode 2008-2013
Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia Agustina Agustina; Mie Mie; Syafira Firza
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.567

Abstract

This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues.
AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI PADA  PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Angel; Angela Lie; Windy; Sulia; Mie Mie
Paulus Journal of Accounting (PJA) Vol. 6 No. 2 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh terhadap Audit Report Lag dengan Reputasi KAP sebagai variabel moderasi pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel yaitu purposive sampling diperoleh 406 perusahaan. Pengujian ini menggunakan aplikasi SmartPLS versi 3. Secara parsial ditunjukkan bahwa Solvabilitas, Profitabilitas, Likuiditas, dan Opini Audit tidak berpengaruh namun, Audit Tenure dan Ukuran Perusahaan secara signifikan berpengaruh negatif terhadap Audit Report Lag. Reputasi KAP tidak mampu memoderasi pengaruh antara variabel Solvabilitas, Profitabilitas, Likuiditas, Audit Tenure, dan Opini Audit terhadap Audit Report Lag. Akan tetapi mampu memoderasi pengaruh Ukuran Perusahaan terhadap Audit Report Lag.
Co-Authors Agustina - AGUSTINA - Angel Angela Lie Sulia Syafira Firza Windy