Articles
<![CDATA[APAKAH KONEKSI POLITIK DAPAT MEMPERKUAT FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK? ]]>
<![CDATA[Yhoga Heru Pratama]]>;
<![CDATA[Hadri Kusuma]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 8, No 2: November 2022 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v8i2.2962
<![CDATA[The purpose of this study was to examine the effect of Good Corporate Governance, Profitability, Leverage, and Firm Size on Tax Avoidance with Political Connections as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange during the period 2015 – 2020. The sample of this study was obtained using a purposive sampling method, where only 134 manufacturing companies listed on the Indonesia Stock Exchange met the criteria, so that 804 data were used as samples study. Sources of data obtained from the website of the Indonesia Stock Exchange and the company concerned. This study uses multiple linear regression models to examine the effect of each variable on tax avoidance. Empirical evidence shows that Good Corporate Governance, Profitability, and Leverage have no effect on tax avoidance. While the size of the company has a negative and significant effect on tax avoidance. The political connection moderating variable only moderates the relationship between firm size and tax avoidance.Keywords: Good Corporate Governance, Profitability, Leverage, Company Size, Political Connection]]>
<![CDATA[Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value ]]>
<![CDATA[Sri Hermuningsih]]>;
<![CDATA[Hadri Kusuma]]>;
<![CDATA[Teguh Erawati]]>;
<![CDATA[Anisya Dewi Rahmawati]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol26.iss2.art3
<![CDATA[This research aims to examine how leverage and equity affect firm value and financial distress as mediating factor in listed manufacturing firms on the Indonesia Stock Exchange. Such manufacturing businesses are the research's population. The manufacturing industry is the research sample from 2011 to 2021 periods. Purposive sampling was utilized in the sampling approach, resulting in data availability from 53 firms and 583 financial statement data—a structural equation model with structural equations for hypothesis testing. The test results demonstrate that leverage affects financial distress. Financial distress is negatively impacted by profitability. Leverage and financial distress negatively affect both firm value and financial distress, acting as a mediating factor. Conversely, profitability positively affects both firm value and financial distress, functioning as a mediating factor.]]>
<![CDATA[The use of e-learning in universities during the Covid-19 pandemic: An institutional theory perspective ]]>
<![CDATA[Aditya Pandu Wicaksono]]>;
<![CDATA[Hadri Kusuma]]>;
<![CDATA[Riana Mahfuroh]]>
<![CDATA[ Jurnal Cakrawala Pendidikan Vol 42, No 2 (2023): Cakrawala Pendidikan (June 2023) ]]>
Publisher : <![CDATA[LPMPP Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/cp.v42i2.42185
<![CDATA[The Covid-19 pandemic has forced universities to change learning methods from face-to-face learning to online learning. This study aims to determine the effect of institutional pressure (coercive, mimetic, and normative) on the use of online learning in universities. This study uses a quantitative approach with a total sample of 357 respondents consisting of 42 lecturers and 315 university students in Yogyakarta and Central Java. This research employs an online questionnaire as a data collection media. The questionnaires were distributed and filled out by respondents from September 2020 to February 2021. The research shows interesting findings because pressure from regulators (coercive) is not a significant predictor of e-learning use. Whereas mimetic and normative pressures have a positive and significant effect on e-learning. This study also categorizes the findings into two groups i.e., lectures and students. Students assume that coercive, mimetic, and normative significantly pressure universities to use online learning. Whereas the lecturers think that the pressure from the regulator has no significant effect because health issues are the main priority. This study contributes to the literature by providing empirical evidence on the acceptance of e-learning technology during the Covid-19 pandemic.]]>
<![CDATA[Determining factors of sustainability report using the institutional isomorphism theory approach ]]>
<![CDATA[Tri Siwi Nugrahani]]>;
<![CDATA[Hadri Kusuma]]>;
<![CDATA[Johan Arifin]]>;
<![CDATA[Rifqi Muhammad]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol27.iss1.art1
<![CDATA[One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.]]>
<![CDATA[EFEK DIREKTUR KOMITE AUDIT YANG TUMPANG TINDIH DAN PENGHINDARAN PAJAK DENGAN INVESTOR INSTITUSIONAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Kashari Kashari]]>;
<![CDATA[Hadri Kusuma]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v9i1.3034
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh tumpang tindih/rangkap jabatan anggota komite audit, direktur/ketua komite audit terhadap penghindaran pajak dengan investor institusional sebagai variable moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2015 sampai dengan 2020. Pemilihan sampel dengan purposive_sampling_method. Sampel yang digunakan 131 perusahaan manufaktur yang yang memenuhi kriteria, sehingga data yang didapat sejumlah 786. Sampel diperoleh dari website perusahaan itu sendiri dan juga website Bursa Efek Indonesia. Penelitian menggunakan model regresi liner berganda untuk menguji setiap variabel terhadap penghindaran pajak. Bukti empiris menunjukkan bahwa anggota komite audit yang rangkap jabatan berpengaruh negatif signifikan terhadap penghindaran pajak dan ketua komite audit yang rangkap jabatan berpengaruh positif signifikan terhadap penghindaran pajak. Pada variabel investor institusional tidak mampu memoderasi anggota dan ketua komite audit yang rangkap jabatan terhadap penghindaran pajak. Implikasi dari penelitian ini dapat memberikan masukan bagi praktisi dan regulator dalam pengembangan kebijakan perpajakan yang lebih efektif dan transparan.]]>
<![CDATA[The importance of liquidity to improve the quality earnings of company ]]>
<![CDATA[Teguh Erawati]]>;
<![CDATA[Hadri Kusuma]]>;
<![CDATA[Titi Swantari]]>;
<![CDATA[Reni Listyawati]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol27.iss2.art3
<![CDATA[This research aims to examine the relationship of Profitability, Liquidity, and Investment Opportunity Set on Earnings Quality with Good Corporate Governance as its Moderating Variable from some manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The sampling technique employed in this study is purposive sampling method by observing a total of 57 manufacturing companies, so that the total samples were 285 data. The results of this study indicate that the profitability variable has no positive effect on earnings quality; the liquidity variable has a positive effect on earnings quality; and the IOS variable has no negative effect on earnings quality. In addition, the Good Corporate Governance (GCG) variable is unable to moderate the profitability variable on earnings quality. The GCG variable is also unable to moderate the liquidity variable on earnings quality. However, the GCG variable is able to moderate the IOS variable on earnings quality.]]>
<![CDATA[Is the Underlying Asset an Effective Source of Trust: Evidence from Indonesian Sukuk Market ]]>
<![CDATA[Hanafi, Syafiq Mahmadah]]>;
<![CDATA[Kusuma, Hadri]]>;
<![CDATA[Fasa, Muhammad Iqbal]]>;
<![CDATA[Al Hashfi, Rizqi Umar]]>
<![CDATA[ EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v11i1.17426
<![CDATA[This research aims to investigate stock market reaction toward asset-underlied sukuk in Indonesian Sukuk Market. The novelty of this research is to test the market reaction associated with the issue of the underlying asset on the sukuk. To do that, we use event studies during 15-days pre and 15-days post issuance. There are 34 firms with 84 events from 2008 to 2019. Our results suggest that the sukuk is not statistically meaningful to investors. The shareholders could not have confidence in their funds' underlying assets as collateral for Sukuk's issue. It might still be viewed as bonds and other debt policies by investors. Investors need to be given confidence and secure in their investment, not just underlying asset but by handing over certificates of asset ownership. This study contributes empirical evidence to testing investor reactions to the issuance of guaranteed sukuk with underlying assets.]]>
<![CDATA[Pengaruh Tri Nga, Ekspektasi Pendapatan Dan Pemahaman Akuntansi Terhadap Minat Berwirausaha ]]>
<![CDATA[Erawati, Teguh]]>;
<![CDATA[Kusuma, Hadri]]>;
<![CDATA[Yanto, Afri]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v15i01.62907
<![CDATA[Negara Indonesia adalah salah satu negara yang termasuk dalam kategori negara berkembang, namun tidak dapat dipungkiri bahwa Indonesia potensinya untuk menjadi negara maju sangat besar dengan kekayaan sumber daya alam yang melimpah dan jumlah penduduk yang tidak sedikit. Oleh karena itu para mahasiswa perguruan tinggi perlu diarahkan dan didukung untuk tidak hanya berorientasi sebagai pencari kerja namun dapat dan siap menjadi pencipta pekerjaan atau berwirausaha, karena hanya beberapa persen atau setengah dari lulusan perguruan tinggi setiap tahun yang mendapatkan pekerjaan dan selebihnya menjadi pengangguran. Penelitian ini bertujuan untuk menguji dan mengetahui:(1) pengaruh Tri Nga terhadap minat kewirausahaan. (2). pengaruh ekspektasi pendapatan terhadap minat kewirausahaan. (3). Pemahaman akuntasi tehadap minat kewirausahaan mahasiswa Universitas Sarjanawiyata Tamansiswa. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa angkatan 2019 Fakultas Ekonomi universitas sarjanawiyata tamansiswa. Jadi sampel yang memenuhi kriteria peneliti sebanyak 119. Hasil penelitian menunjukkan bahwa Tri Nga dan Pemahaman Akuntansi memiliki pengaruh positif terhadap minat berwirausaha.]]>
<![CDATA[To What Extent Collateral in PLS Financing Brings Maṣlaḥah? An Analytical Comparison from Islamic Law Outlook with Maqāṣid al-Sharī’ah Index ]]>
<![CDATA[Lestari, Dini Maulana]]>;
<![CDATA[Kusuma, Hadri]]>;
<![CDATA[Sunaryati]]>
<![CDATA[ Al-Manahij: Jurnal Kajian Hukum Islam Vol. 18 No. 1 (2024) ]]>
Publisher : <![CDATA[Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto ]]>
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DOI: 10.24090/mnh.v18i1.10575
<![CDATA[This study aims to compare the level of maṣlaḥah regarding the existence of collateral in Profit and Loss Sharing (PLS) financing from Islamic banking customers and employees standpoints. This is crucial as PLS financing becomes the main characteristic product of Islamic banks, but it emerges as an unfavorable product due to the high financial risk. The existence of collateral plays a pivotal role in this situation to realize maṣlaḥah. This is an explanatory study with a quantitative approach and survey method, considering 400 respondents, particularly 200 Islamic banking customers and 200 Islamic banking employees, who were conveniently obtained at certain time intervals for a one-shot. An Independent sample t-test is used to calculate the comparison level of maṣlaḥah among these two groups. At the same time, Rasch Model analysis is also used to measure the data based on the demographic characteristics of respondents. The result discovers that although there is a slightly different level of maṣlaḥah between Islamic banking customers and employees in PLS finance practice regarding collateral, it still significantly brings benefit, as it aligns with the concept of ta’widh to prevent financial risk. This finding contributes to Islamic banks as a guideline to understand how to operate and enhance the market share of this financing product based on the Rasch Model Analysis.]]>
<![CDATA[Strategi Tata Kelola Kolaboratif Dalam Meningkatkan Motivasi Pelayanan Publik: Peran Gaya Kepemimpinan Transformasional Dan Kualitas Relasional. ]]>
<![CDATA[Nurhayati, Neni]]>;
<![CDATA[Kusuma, Hadri]]>;
<![CDATA[Rahman, Arief]]>
<![CDATA[ Jurnal Agregasi Vol 12 No 2 (2024) ]]>
Publisher : <![CDATA[Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia ]]>
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DOI: 10.34010/agregasi.v12i2.14017
<![CDATA[The main objective of this study is to analyze theoretical models to develop empirical research models on factors that influence collaborative governance and public service motivation. The analysis method uses SEM PLS with 367 respondents. All questions related to research data have been tested for validity and reliability and have met the common method bias and nonresponse bias tests. The analysis presented consists of three parts, namely analysis of research respondents, descriptive analysis of research data and PLS analysis. The results show that transformational leadership style and relational quality have a significant effect on collaborative governance. Collaborative governance also affects public service motivation, with transformational leadership style and relational quality playing an important role. The practical implications of this study are the emphasis on collaborative governance in the public sector with the importance of strong transformational leadership style and relational quality so that public service motivation can run optimally through effective and sustainable collaborative governance. Keywords: collaborative governance, public service motivation, transformational leadership, relational quality]]>
