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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Kewirausahaan (JMDK)
Wahyu Setiyorini
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Leverage, Corporate Governance dan Intensitas Modal terhadap Agresivitas Pajak Dwi Putra Kurniawan; Eni Lisetyati; Wahyu Setiyorini
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.7075

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara  agresivitas  pajak  dengan  leverage,  corporate  governance, dan intensitas modal. Dalam penelitian, total 54 data yang digunakan sebagai sampel, yang diperoleh dari laporan dan annual report perusahaan pertambangan yang terdaftar di BEI periode 2014-2019 dan telah memenuhi kriteria yang ditetapkan oleh peneliti. Variabel Leverage tidak berpengaruh terhadap agresivitas pajak. Hal tersebut disebabkan perusahaan sampel sebagian  besar  pendanaan  yang  dimiliki  berasal  dari  pihak yang berelasi sehingga beban bunga yang timbul tidak dapat digunakan untuk mengurangi laba kena pajak. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Astuti (2014). Variabel   corporate   governance   yang   di   proxikan   dengan komposisi komisaris independen tidak berpengaruh terhadap agresivitas pajak. Hal tersebut dimungkinkan   keberadaan    komisaris    independent    hanya sebagai pemenuhan regulasi perusahaan. Sehingga fungsi dan weweng tidak  berjalan  dan  tidak  menggunakan independensinya dalam perusahaan. Hasil enelitian ini sejalan dengan penelitian yang dilakukan oleh Andrean (2018). Variabel intensitas modal secara parsial berpengaruh positif terhadap   agresivitas   pajak.   Hasil   penelitian   ini   konsisten dengan penelitian yang dilakukan oleh simbolon dan Sudjiman (2021). Hasil yang diperoleh menunjukkan perusahaan melakukan tindakan agresivitas pajak dengan memanfaatkan peraturan yang ada, yaitu memperbesar aset tetap untuk memperoleh  depresiasi  yang  akan  mengurangi  laba  kena pajak.
Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan Dimas Bagus Prakoso; Wahyu Setiyorini
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5770

Abstract

Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility  of  fraud  as  early  as  possible,  so  as  to  prevent  fraud  and possibly prolonged scandals. When there is a material misstatement in the financial statements, the information is irrelevant as a basis for decision making because the analysis is not based on actual information. This study aims to analyze the effect of pressure on indications of financial statement fraud, analyze the effect of opportunity on indications of financial statement fraud, analyze the effect of rationalization on indications of financial statement fraud and analyze the effect of capability on indications of report fraud. plantation companies listed on the Indonesia Stock Exchange. The sample in the study was 16 companies during the period 2015 to 2019. The analysis technique used logistic regression analysis. The results of the analysis show that pressure, which is proxied by ROA, has a significant  effect  on the indication of  fraudulent  company financial statements. The opportunity has a significant effect on the indication of fraud in the company's financial statements. Rationalization has no effect on indications of fraud in corporate financial statements. The capability has no effect on indications of fraudulent corporate financial statements.
Pengaruh Good Corporate Governance dan Financial Indicators terhadap Financial Distress pada Perusahaan Property dan Real Estate Retno Mulansari; Wahyu Setiyorini
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5766

Abstract

The purpose of this study was to examine and research the effect of Good Corporate Governance and Financial Indicators to Financial Distress.Good Corporate Governance was measured by using the institutional ownership, managerial ownership, director size, and independent board of commissioners. Financial Indicators was measured by using liquidity, profitabilty, and leverage. While the indicator financial distress was using Altman Z”-Score Model. The research method used is hypothesis testing research using multiple linear regression tests. Population of this research are all of property real estate sector listed in Indonesia Stock Exchange in the period of 2013-2017. Based on predetermined criteria, the samples obtained were 20 companies. The result of this research showed that institutional ownership, managerial ownership, liquidity, and profitability have significant positive impact on the probability of firm experienced financial distressed and leverage have significant negative impact on the probability of firm experienced financial distressed. While the director size and independent board of commissioners do not affect on the probability of firm experienced financial distressed.
Marketing Intelligence dalam Menumbuhkan Jiwa Entrepreneur pada Generasi Milenial Abdul Waris; Wahyu Setiyorini; Chodidjah Chodidjah
Jurnal Manajemen dan Kewirausahaan Vol 8, No 1 (2020): June 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v8i1.4245

Abstract

Indonesia is currently coming into a demographic dividend era occuring due to changes in the age structure of its population because the proportion of productive age is above 2/3 of the total population and around 50.36% of the population of productive age are basically millennial generation. This is an opportunity that must be utilized as well as possible by maximizing the capabilities of the current millennial generations which have open, free, critical, and courageous mindset as the essential things in entrepreneurship. The aim of this research is to find out the effect of marketing intelligence in growing the entrepreneurial spirit in millennial generations by using quantitative approaches and descriptive    analysis method. The results show that: 1) marketing intelligence activities performed by millennial generation can help growing the entrepreneurial spirit; and 2) marketing research has the dominant influence of the growing entrepreneurial spirit of the millennial generation in marketing intelligence activities. This marketing intelligence activity does not have to be done in a group, but it can be done independently or alone. https://doi.org/10.26905/jmdk.v8i1.4245 
Co-Authors Abdul Waris Chodidjah Chodidjah Dimas Bagus Prakoso Dwi Putra Kurniawan Retno Mulansari