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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) BAKI (Berkala Akuntansi dan Keuangan Indonesia) DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business BJRA (Bongaya Journal of Research in Accounting) Journal of Economic, Management, Accounting and Technology (JEMATech) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asia Pacific Fraud Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Jurnal Akuntansi Bisnis Performance : Jurnal Bisnis dan Akuntansi Perspektif Akuntansi Jurnal Bingkai Ekonomi (JBE) Telaah Bisnis Jurnal Akuntansi Keuangan dan Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Jurnal Manajemen Maranatha Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi
Ari Budi Kristanto
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Kualitas dan Kuantitas Forward Looking Disclosure Berdasarkan Prediksi Kebangkrutan Perusahaan Vitalia Thesa Pramaishella; Ari Budi Kristanto
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study attempts to see if there were differences in the quality of the forward looking disclosure predicted the company was bankrupty and not predicted bankrupt companies. It is also to know whether there were differences in quality the disclosure of forward looking disclosure between companies that predicted went bankrupt and companies that do not predicted bankrupt in listed company in the Indonesia Stock Exchange in 2017 financial report. The result showed that there are differences quantity forward looking disclosure between companies that do not predicted bankrupt. Next the result of the second study not indicating the defference of quality forward looking disclosire between the company which is predicted bankrupt and companies that predicted not bankrupt.
Pengaruh Kompleksitas Pajak terhadap Kepatuhan Wajib Pajak: Apakah Kultur Nasional Memiliki Peran? Viliona Viliona; Ari Budi Kristanto
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2962

Abstract

This study examines the effect of tax complexity on tac compliance, and examines the effect of national culture as moderating variables between the relationship of tax complexity and tax compliance. Moreover, the national culture itself consist of 6 dimensions, namely masculinity, individualism, uncertainty avoidance, power distance, short-term normative orientation, and indulgences. The population in this study are all countries around the world. The sample consist of countries that were included in the studies of Tax Effort 2015 and National Culture 2015. After sorting the data based on the variables, the sample were 45 countries. The analysis technique is using Moderated Regression Analysis (MRA). Before conducting the test, the data was tested using the classical assumption test. The result showed that tax complexity had no effect on tax compliance (beta -0,307; significance 0,426). This study also proves that national culture with the dimensions of masculinity, individualism, uncertainty avoidance, power distance and indulgence as moderating variables can strengthen the negative relationship between tax complexity and tax compliance. In addition, the dimension of short-term normative orientation cannot moderate the relationship between tax complexity and tax compliance. This research can be used as an evaluation material for the government in considering the role of national culture in solving problems related to non-compliance with taxpayers in a country. Keywords: Tax Complexity, Tax Compliance, and National Culture
Pengaruh Persaingan Pasar terhadap Agresivitas Pajak dengan Kecakapan Manajemen sebagai Variabel Moderasi Mark, Kevin Marshal; Kristanto, Ari Budi

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.348 KB) | DOI: 10.31955/mea.v4i3.285

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persaingan pasar terhadap agresivitas pajak dan mengetahui efek moderasi kecakapan manajemen pada pengaruh persaingan pasar terhadap agresivitas pajak. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2016 sampai 2018. Sampel dalam penelitian ini didapatkkan menggunakan metode purposive sampling dengan kriteria terdaftar secara berturut-turut selama tahun 2016-2018, tidak mengalami rugi selama periode pengamatan, dan memiliki data yang lengkap yang dibutuhkan dalam penelitian ini. Sampel yang digunakan dalam penelitian ini sebesar 68 perusahaan yang terdaftar di BEI tahun 2016 sampai 2018. Teknik analisis data menggunakan regresi data panel untuk melihat pengaruh persaingan pasar terhadap agresivitas pajak dan efek moderasi kecakapan manajemen terhadap pengaruh tersebut. Hasil penelitian menunjukkan bahwa persaingan pasar berpengaruh positif terhadap agresivitas pajak dan kecakapan manajemen memperlemah pengaruh persaingan pasar terhadap agresivitas pajak. Persaingan pasar yang tinggi menyebabkan perusahaan melakukan agresivitas pajak lebih tinggi, dan perusahaan yang memiliki manajer yang cakap akan memilimalisir perusahaan untuk melakukan agresivitas pajak sebagai bentuk respon dari persaingan pasar yang tinggi.
MANAJEMEN LABA DAN KAS DI TANGAN: EFEK MODERASI DARI KENDALA KEUANGAN Elfreda, Vina; Kristanto, Ari Budi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i2.1215

Abstract

Global economic’s uncertainty that occurs cause a predictions of an economic crisis that may happen anytime. This prediction becomes the basis for corporates to anticipate, which one of them by increasing corporate cash holding. The amount of cash holding can be determined with earnings management, especially in this global economic uncertainty. The purpose of this study is to investigate the effect of earnings management on cash holding with financial constraint as moderating variables. The samples of this study are collected by purposive sampling and resulted 363 companies as the final sample from manufaturing companies listed in the Indonesia Stock Exchange in 2016-2018. Data were analyzed by using panel data regression. The result shows that earning management has positive and significant effect on cash holding. In addition, financial constraint is also proven to moderate by strengthening the effect of earning management towards cash holding
KARAKTERISTIK DIREKSI DAN SENTIMEN LAPORAN TAHUNAN Vania Clarensia Budiono; Ari Budi Kristanto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5375

Abstract

Companies disclose internal information through various forms (e.g. numeric, text, images, audio, video) and mediums (e.g. financial statements, website, social media, press releases, etc). Numerical data have been empoyed so much for accounting and financial analysis. On the other hand, the most abundant data type (i.e. textual data) has not been utilized extensively. Furthermore, the textual information is also important to assist the interpretation of financial information. Therefore, this study aims to see whether the characteristics of the directors (age and gender) will affect the tone/sentiment in the annual report. This study use manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 as the object. Using purposive sampling method, there are 99 companies (495 research observations) that were choosen as the sample. The sentiment analysis of the annual report was done using textual analysis based on the lexicon approach. The lexicon assessment was particularly based on the VADER method on Orange Data Mining software. The results showed that the age of the board of directors (BOD) had a significant positive effect on the positive sentiment of the annual report. However, this study could not found the impact of BOD gender on the positive sentiment.
APAKAH SENTIMEN LAPORAN TAHUNAN TERKAIT DENGAN KINERJA KEUANGAN? Milardi Matius Thie Mailatu; Ari Budi Kristanto
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6403

Abstract

Management conveys various information about the company using images, numeric or textual disclosures. Numerical information has extensively used in accounting and financial analysis. Although textual data is voluminously available, it is still relatively rarely used to assess the firm condition. Textual information broadly disclosed through social media, annual reports, websites and press releases. This research will specifically focus on the phenomena gap of textual data utilization in accounting analysis. This study aims to see whether the company's financial performance correlates with the sentiment in the annual report. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2020 as research objects. Based on purposive sampling method, there are 102 companies (510 research observations) which were selected as the sample. Company performance is measured using the return on investment indicator. The sentiment of the annual report is analyzed using VADER method. This method generates positive and negative sentiment scores from the annual report based on the lexicon approach. The results show that financial financial performance is positively correlated with positive sentiment in the narrative of the annual report. Furthermore, financial performance is negatively correlated with negative sentiment in the annual report narrative.
The Influence of Financial Crime on Tax Compliance: Moderating Effect of Government’s Future Orientation Zahra Jihadia El Fitria Ramadhani; Ari Budi Kristanto
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.1-12

Abstract

Taxes have become the primary source of revenue for most countries all over the globe. However, financial crime occurs in many parts of the world and may threaten this critical role of tax. This research aims to examine the influence of financial crime on tax compliance with the future orientation of the government as a moderating variable. This research is a cross-country research with a population of countries in the world. By using purposive sampling, the sample of this research is 105 countries. This research obtained secondary data to measure the country-level financial crime, tax compliance, and the government’s future orientation. To test the hypothesis, the data is then analyzed using moderated regression analysis (MRA). The results indicate that financial crime has a negative influence on tax compliance. Financial crimes can undermine a culture of compliance which can reduce tax compliance. The higher the financial crime, the lower the tax compliance. Furthermore, the future orientation of government can weaken the negative influence of financial crime on tax compliance. When the government has a future orientation that shows the government’s ability to prepare for the future for its welfare, people will tend to trust the government. The higher the trust, the higher the tax compliance so that government can still strive for tax compliance. This research contributes to providing information for the government in determining orientation strategies in response to the conditions of financial crimes that occur so that the government can still strive for tax compliance to maintain government revenue. The study's shortcomings include that it used data from many sources and years. As a result, readers should use caution when interpreting the research's findings, and the subsequent researchers should get data from the same year
Analisis Faktor Keuangan dan Non Keuangan yang Berpengaruh pada Prediksi Peringkat Obligasi di Indonesia (Studi pada Perusahaan Non Keuangan yang Terdaftar di BEI dan di Daftar Peringkat PT Pefindo 2009-2011) Dewi Widowati; Yeterina Nugrahanti; Ari Budi Kristanto
Jurnal Manajemen Maranatha Vol 13 No 1 (2013)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v13i1.141

Abstract

This study aims to determine the effect of profitabily, leverage, liquidity, solvability, PER, produktifity, secure, maturity and auditor reputation of bonds in the bond rating to non financial and no banking bond companies listed in IndonesiaStock Exchange and is registered in the ratings of bonds issued by PT.PEFINDO period 2009 to 2011. In this study the sample were 163 bonds. The sampling technique is determined using targeted sampling (purposive sampling), whereas themethod of analysis used factor analysis and logistic regression analysis. By using analysis factor variabel profitabily, leverage, liquidity, solvability, maturity and auditor reputation is a factor can be used to predict bond rating. Logistic regressionis employed to see the effect of profitabily, leverage, liquidity, and auditor reputation to the prediction of bond rating. While the solvability and maturity does not affect the prediction of bond.Keywords: bond rating, profitabily, leverage, liquidity, solvability, PER,productifity, secure, maturity and auditor reputation
Pandemi COVID-19 dan Prediksi Kebangkrutan: Apakah Kondisi Keuangan Sebelum 2020 Berperan? Mikhael Andre Kurniawan; Kerinea Estetika Hariadi; Widya Oktarina Sulistyaningrum; Ari Budi Kristanto
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3193

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the prediction of company bankruptcy in Indonesia, with financial conditions before 2020 (cash position and debt position) as moderating variables. Relationship between variables was tested using a logistic regression analysis model test with a moderation model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. A total of 169 samples were obtained using purposive sampling with the criteria: listed on the IDX in 2020, had financial information for 2019-2020, and the company reported information disclosure regarding the impact of the pandemic. The results show that companies with a high impact of the COVID-19 pandemic will be more predicted to go bankrupt, furthermore the cash position and debt ratio in 2019 have no moderating effect. Keywords: Bankruptcy, Liquidity, Leverage, Pandemic COVID-19
Can Social Capital Play a Role in the Impact of Tax Complexity on Tax Compliance? Kristanto, Ari Budi
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.253

Abstract

This study aims to examine the effect of tax complexity based on taxes and test the moderating effect of social capital. This study uses secondary data in the form of the Tax Complexity Index report, the results of the research on the level of tax effort, and the State Prosperity Index. The population in this study are countries around the world, with a sample of 84 countries. This research is a quantitative study using the Medium Regression Analysis test. The results of this study indicate that tax complexity does not affect tax comments. However, when taxes are accounted for with complexity, it appears that the tax is becoming stronger. Based on the research results, the government is expected to take advantage of substantial social capital to focus on designing tax policies that can encourage people to exemplify each other to comply with taxes.
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Adinda Elsinta Damayanti Aditya Satya Yudharma Andika, Tomy Andreas Mardani Anindya Yunita Kartika Putri Anisah Kusuma Dewi Apriani Dorkas Rambu Atahau Aprina Nugrahesthy Sulistya Hapsari Ardy . Atmaja, Teofilus Banni Ayu Fina Karimatussofiah Caecilia Dita Purwanti Christian Alessandro Noreen Christian Alessandro Noreen Christina Kusumadewi Devi, Ikhyana Dewi Widowati Dewi, Anisah Kusuma Dewi, Septiana Kusuma Elfreda, Vina Emelia Aprodaid Marwa Febrita, Restiana Eka Febriyanto, Dwi Panggah Feisy Christina Puteri Geby Febiola Lenggu Gilang Sadita Harijono Harijono Ika Risda Yunisaningrum Ina Dian Permata Intiyas Utami Itasari, Rachmadani Nur Joshua Jordan Mamesah Karinea Hariadi Kerinea Estetika Hariadi Kevin Marshal Mark Kevin Mulyono Teguh Krismona Krismona Krismona, Krismona Laras Novitasari Marcelina Novenda Gissela Anggari Mardani, Andreas Margareta Dewi Perbawaningsih Maria Rio Rita Maria Theresia Irlene Mark, Kevin Marshal Mikhael Andre Kurniawan Milardi Matius Thie Mailatu Muhammad Zainul Abidin, Muhammad Zainul Nelphy Bryan Abrahams Nelphy Bryan Abrahams, Nelphy Bryan Ni Luh Putu Chandrika Nugraha, Royanul Ocsa Nugraha Saian Paskah Ika Nugroho Pinata, Tabita Aszola Priscilla Intan Dwi Kriswidiyanti Priska Tandi Gala Putri, Dhea Safira Rahayu Widati Restiyanti Restiyanti Restiyanti Restiyanti Riskin Hidayat Salma Faundria Nagari Septiana, Dewi Seviana, Amalia Aida Sherliana Dewi Soegiono, Like Supatmi Syarendra, Jessica Dhea Theresia Woro Damayanti Utomo, Mohamad Nur Vanesali, Laurensia Vania Clarensia Budiono Veronica Rasmi Febrianty Siahaan Viliona Viliona Viliona Viliona Vina Elfreda Vitalia Thesa Pramaishella Widya Oktarina Sulistyaningrum Widya Oktarina Sulistyaningrum Yeterina Widi Nugrahanti Yokhebed Widhianingtyas Yoko Karundeng Yuna Adhi Pamungkas Yunita Kurniawati Zahra Jihadia El Fitria Ramadhani Zefanya Lisnarossa Damahendra