Articles
<![CDATA[THE INFLUENCE OF CEO CHARACTERISTIC AND COMPENSATION TO EFFECTIVE TAX RATE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE ]]>
<![CDATA[Wati Wati]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jmat.v4i2.5062
<![CDATA[The aim of this research is to analyze the influence of characteristic and CEO compensation (CEO compensation and CEO stock ownership) to effective tax rate with corporate governance as moderating variable. The type of this research is quantitative, and done in Bursa Efek IndonesiaPopulation in this research are manufacture companies that listed in Indonesia Stock Exchange during the study period of years 2012-2016.The samples of this research using purposive sampling method are 76 companies. Multiple regression is statistic method which is used to test the research hypothesis. Testing of hypotheses using SPSS 23.The results of this research show that CEO compensation and corporate governance significantly positive influence the effective tax rate while CEO characteristic and CEO stock ownership have not influence the effective tax rate. Corporate governance not able to moderate relation between CEO characteristic, CEO compensation and CEO ownership to effective tax rate.]]>
<![CDATA[KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING ]]>
<![CDATA[Harti Budi yanti]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Haryo Kuncara]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v17i2.2074
<![CDATA[This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.]]>
<![CDATA[KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL ]]>
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Nandha Pangestu]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v19i2.5442
<![CDATA[This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdhury’s model. Overall, real earnings management is measured through abnormal operating cash flow, abnormal production and other abnormal costs, for audit quality using Big Four and Non Big Four audit firm, for company characteristics using company’s size, leverage, and profitability.The population used in this study were all manufacturing companies that met the specified criteria and were listed at the Indonesia Stock Exchange from 2011 to 2018. Total of 18 companies were selected using the purposive sampling method, so it gathered 144 data to process. The analysis technique using the Multiple Regression Analysis.The results of testing the hypothesis in this study indicate that leverage and profitability has positive impact on real earnings management, while audit quality and size does not impact on it. If leverage and profitability are higher, it can be indicated that the company carried out a real earnings management.]]>
<![CDATA[FAKTOR FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN ]]>
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 1 (2007): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v2i1.4425
<![CDATA[The aim of this research is to find out which are factors that impact the timelinessof company's financial statement. The object of this research is companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2001 - 2005 using purposive judgment sampling. From 207 companies, there are 125 companies being samples of this research. Hypothesis test of this research is using logistic regression method, witha= 5% revealed that auditor reputations, audit opinion, size (proxy by market values) and ownership structure (outsider and insider) have impact to the timeliness of financial statement, but leverage (proxy by debt to equity ratio), ages and profitability (proxy by ROA) haven't impact to the timeliness of financial statement.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI KONSERVATIF ]]>
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v2i2.4428
<![CDATA[This study analyzed about factors (ownership structure, debt covenant hypothesis, political cost hypothesis, growth and earnings management) that effect in choosing the conservatism of accounting method. In this study, conservatism is proxies by using minimum has two categories: 1)using average method in valuation of inventories, 2)using double declining balance method in depreciation of fixed assets, 3) using double declining balance method in amortization of intangible assets, and 4) research and development recognized as cost in current period. The object of this study is manufacturing and service companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2002 - 2005 using purposive judgment sampling. Hypothesis test of this study using logistic regression method witha= 5% revealed that none of those factors effect in choosing conservatism of accounting method]]>
<![CDATA[MEKANISME CORPORATE GOVERNANCE DALAM PERUSAHAAN YANG MENGALAMI PERMASALAHAN KEUANGAN ]]>
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Fajar Eka Yuniarto]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 3 No. 2 (2008): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v3i2.4452
<![CDATA[The objective of this research is analyzing the influence of Corporate Governance mechanism to the probability of financial distressed firms and the difference influence of Corporate Governance' structure between financially and non financially distressed firms in manufacturing companies listed at Indonesia Stock Exchange in 2004 - 2006. This research data obtained 148 companies, in which is consisted of 55 financially distressed firms and 93 non financially distressed firms using judgment purposive sampling method. Bya= 5%, this research using Logistic Test and Mann-Whitney Test and One sample T -test to analyze the hypothesis. The result shows that the board of commisioner, board of directors, audit committee, independent commissaries, turnover of directors, institutional ownership, and total asset doesn't have influence to probability of financially distressed firms. Meanwhile to see the difference Corporate Governance structure between financially distressed firm and non financially distressed firm shows that only the size of board directors has significant difference between two groups.]]>
<![CDATA[ANALISIS PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI PADA STAF AKUNTANSI DAN KEUANGAN ]]>
<![CDATA[Anugerah Putri Suciati]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i1.4510
<![CDATA[Human resources in an organization are a crucial aspect that determined the effectiveness of it. The implication is that an organization needs to always investing by making the human resources, in this case is the staff to be satisfaction while working. On the other side, the staff commitment in organization is an important thing and the companies have to pay serious attention for it. From the statement above, question like is there any impact of job satisfaction to organizational commitment If demographic became the characteristic that affect internal, external, and general job satisfaction, and is there any impact of job satisfaction to commitment organizational if three components as the indicator of commitment organizational; policy, compensatio4 and working condition appears. Data is gotten by giving 150 questionnaires to accounting and financial staff in manufacturing companies in Bekasi and Jakarta area. The technique to take samples is using a convenience sampling method. This research using Structural Equation Model—SEM for hypothesis test that shows there is an impact from several demographic factors to intrinsic, extrinsic, and general job satisfaction. And there is an impact of job satisfaction to organizational commitment f or company policy, compensation and working condition indicators]]>
<![CDATA[Pengaruh Karateristik Personal Auditor Pemerintah Terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit ]]>
<![CDATA[Nesya Kartika Rahmawati]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 1 (2014): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v9i1.4526
<![CDATA[The compilation of this thesis aimed at knowing the influence between auditor's individual characteristics and their acceptance of dysfunctional audit behavior. This research used the sample totaling 120 respondents from the auditors, who work in government agencies in Jakarta. The available questionnaire was distributed by convenience methods. The analysis method of the data that was used structural equation modeling as a tool of analysis using the LISREL program. Results of the research showed that externality in auditor 's locus of control and turnover intention have significant positive relationships with the level of acceptance of dysfunctional behavior, while the self-rate auditor performance have insignificant negative relationships with the level of acceptance of dysfunctional behavior, and self-esteem in relation to ambition have insignificant positive relationships with the level of acceptance of dysfunctionul behavior.]]>
<![CDATA[Analisis Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografi Terhadap Niat Melakukan Whistleblowing Internal ]]>
<![CDATA[Amelia Sinaga]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 2 (2014): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v9i2.4528
<![CDATA[The purpose of this research is to analyze the influence of organizational, individual, situasional, and demographic factors on internal whistleblowing intentions. The sample of this empirical study is employees of Indonesian Power in Jakarta with a total of 150 questionnaires were distributed. Intake of total sample using purposive sampling method and the method of analysis used is the method of Multiple Regressions Analysis. The results of this empirical study are the locus of control, seriousness of wrongdoingand status of wrongdoerhave significant effect on internal whistleblowing intentions, whereas managerial status, organizational commitment and ethnic group do not have significant effect on internal whistleblowing intentions. Managerial status, locus of control, organizational commitment, seriousness of wrongdoing, status of wrongdoer and ethnic groupsimultaneously effect on internal whistleblowing intentions.]]>
<![CDATA[MEKANISME TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO ]]>
<![CDATA[Deivy Ridha Rifani]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i1.5010
<![CDATA[The aim of this study is to get empirical evidence of the effect of good corporate governance mechanism on risk disclosure. Independent variable in this study are proportion of board independent, size of audit committee, institutional ownership, frequency of board meeting, and quality of external auditor. Dependent variable are risk disclosure. The research data obtained from the annual report of company on the Indonesian Stock Exchange website. The sample in this study used 96 companies listed at Indonesia Stock Exchange (BEI) for 2013-2015, with 265 item. The sampling technique using purposive sampling method. The result of this study are size of audit committee, institutional ownership, and quality of external auditor have a positive significant effect on risk disclosure. Unfortunetly, proportion of board independent and frequency of board meeting has no effect on risk disclosure.]]>
