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All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Infestasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JRB-Jurnal Riset Bisnis Jusikom: Jurnal Sistem Informasi Ilmu Komputer JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Economics and Business UBS AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan KOLONI Eduvest - Journal of Universal Studies Jurnal Keuangan dan Bisnis Jurnal Akuntansi Branding: Jurnal Manajemen & Bisnis
Oktavia Oktavia
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Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia Oktavia, Oktavia
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.697

Abstract

This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities. By using a sample of manufacturing companies and panel data analysis, this study finds evidence that: (i) The busyness level of independent directors and audit committee have a positive effect on tax avoidance activities. This indicates that the more positions or jobs hold by independent directors and audit committees, thus their duties to monitor the company may be neglected and in turn they are unable to detect that the company is engaged in aggressive tax avoidance; (ii) Political connections of independent directors and audit committees have a positive effect on tax avoidance activities. This suggests that independent directors and audit committees can take advantage from their political connections to make a politics lobby that can reduce the corporate tax burden.
The role of country tax environment on the relationship between financial derivatives and tax avoidance Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-01-2019-0009

Abstract

The purpose of this paper is to examine the effect of financial derivatives usage and country’s tax environment characteristics on the relationship between financial derivatives and tax avoidance.This study uses a cross-country analysis with the scope of ASEAN (Association of Southeast Asian Nations) countries which consists of the Philippines, Indonesia, Malaysia, and Singapore.The level of financial derivatives usage positively affects the level of tax avoidance. This finding indicates that financial derivatives can be used as tax avoidance tool. Furthermore, the positive effect of the level of financial derivatives usage on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. This finding indicates that in country with a competitive tax environment, the use of financial derivatives as a tax avoidance tool can be replaced by the tax facilities provided by that country.This study uses four countries in the Association of Southeast Asian Nations region and does not test the sample based on the financial derivative types.Tax authorities need to establish a clear tax regulation in regard to the tax treatment of financial derivatives transactions, e.g. define the definition of financial derivatives for hedging purposes and financial derivatives for speculative purposes; and define specific criteria to separate financial derivatives for hedging purposes from financial derivatives for speculative purposes. It is necessary to determine whether losses arising from derivative transactions are classified as deductible expenses or non-deductible expenses.To the best of the authors’ knowledge, this study is also the first that provide empirical evidence that the relationship between financial derivatives and tax avoidance activities depends on a country’s tax environment.
The Effects of Financial Derivatives on Earnings Management and Market Mispricing Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Gadjah Mada International Journal of Business Vol 21, No 3 (2019): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.34112

Abstract

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Malaysia, and Singapore. A sample of 1,395 firm-years of companies using financial derivatives were engaged for study and the evidence shows that the use of financial derivatives for hedging purposes decreases the magnitude of the earnings management. In addition, this study also supports the idea that earnings expectations embedded in the stock returns of companies using financial derivatives, that meet the hedge accounting criteria, reflect the difference in the persistence of cash flow components more accurately than those using financial derivatives for speculative purposes.
Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Struktur Dewan Komisaris Terhadap Kinerja Keuangan Perusahaan Publik Sektor Jasa Oktavia Oktavia; Desmawati Desmawati
Jurnal Akuntansi vol. 8 no. 1 Januari 2008
Publisher : Jurnal Akuntansi

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Abstract

Perkembangan Akuntansi di Indonesia Oktavia Oktavia
Jurnal Akuntansi vol. 9 no. 1 Januari 2009
Publisher : Jurnal Akuntansi

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Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia Oktavia; Septian Bayu Kristanto; Subagyo Subagyo; Herni Kurniawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Jurnal Akuntansi

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Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja Oktavia .; Hilda Rossieta; Lindawati Gani
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Jurnal Akuntansi

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PENGARUH KARAKTERISTIK ORGAN TATA KELOLA PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA Jennifer Karen; Oktavia Oktavia
Jurnal Akuntansi VOL. 19 NO. 1 JANUARI-JUNI 2019
Publisher : Jurnal Akuntansi

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Abstract

Penelitian ini dilaksanakan dengan tujuan menguji pengaruh dari karakteristik organ tata kelola perusahaan yang independen (mencakup: gender, keahlian akuntansi atau keuangan, dan tingkat pendidikan dari komisaris perusahaan yang independen, direktur perusahaan yang independen, maupun komite audit) terhadap praktik manajemen laba perusahaan. Penelitian ini menggunakan observasi sebanyak 325 firm-year yang merupakan perusahaan publik sektor manufaktur yang terdaftar di bursa efek Indonesia. Hasil yang ditemukan dalam penelitian ini, antara lain: (i) Perusahaan dengan jajaran direktur independen lebih banyak didominasi oleh pria memiliki praktik manajemen laba yang ternyata lebih rendah dibandingkan pada perusahaan dengan jajaran direktur independen yang lebih banyak didominasi oleh wanita; (ii) Keahlian di bidang akuntansi atau kehalian di bidang keuangan yang dimiliki oleh organ tata kelola perusahaan tidak berpengaruh terhadap praktik manajemen laba perusahaan; dan (iii) tingkat pendidikan yang dimiliki oleh organ tata kelola perusahaan tidak berpengaruh terhadap praktik manajemen laba perusahaan. Kata kunci: manajemen laba, tata kelola perusahaan, gender, keahlian akuntansi atau keuangan, tingkat pendidikan
PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL Stella Florensia; Estralita Trisnawati; Oktavia Oktavia
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Jurnal Akuntansi

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Abstract

This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings management
RELASI PIHAK EKSEKUTIF PERUSAHAAN DENGAN KANTOR AKUNTAN PUBLIK DAN PRAKTIK MANAJEMEN LABA Williem -; Oktavia -
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5483

Abstract

This study aims to examine the effect of relations between the executive of the com-pany and Public Accounting Firm, which audits the company, on earnings man-agement practices carried out by the management of the company. The research sample used by this study was 435 observations from manufacturing companies listed on the Indonesia Stock Exchange. The results of this study indicate that the relationship between the executive of the company and KAP which is currently audit the company negatively affects the practice of earnings management. This finding indicates that the practice of earnings management in companies with executives who have worked in public accounting firm that currently audit the companies is actually lower than in companies with executives have never worked in public accounting firm which is currently audit the companies. This research is the first study that measures the relationship between the executive of the company and public accounting firm, by tracing the profile of the company's executive in the annual report of the company or through CV (Curriculum Vitae) in the Google database.
Co-Authors ., Marianna Agus Susanto Arif Jauhari Arif Sariputra Brigita Dilla Savirach Catherine Natasya Chaerul D. Djakman Deasy Wulaningsih Denny Iskandar Tjandrawan Desmawati Desmawati Diana Frederica Djakman, Chaerul D. Dwi Martani Erick Estralita Trisnawati Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Herni Kurniawati Hilda Rossieta Ida Ayu Putu Sri Widnyani Ikha Safitri IRWANTO HANDOJO Jennifer Karen Kiagus Muhammad Amin Krisnawati Tarigan Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Magdalena, Febriani Cristina Susianti Mega Fatimah Rosana Mega Sari Juane Sofiana Ning Rahayu Ning Rahayu Novita Febriany Nurdiansyah, Syarif Irwan Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Saragih, Amudi Pandapotan Savirach, Brigita Dilla Savirach, Brigita Dilla Septian Bayu Kristanto Siregar, Kristy Santi Siti Aisyah Soegeng Wahyoedi Stella Florensia Steven Liong Winoto Subagyo . Subagyo Subagyo Sukaryo Sukaryo Sylvia Veronica Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela Williem - Winna Daniella Kadiman