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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) SENTRI: Jurnal Riset Ilmiah JOEL: Journal of Educational and Language Research Journal of Economics and Business (JECOMBI) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Rely, Gilbert
Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Effect of Firm Size and Leverage on Profit Management With Ownership Structure as a Moderating Gilbert Rely
International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Vol. 1 No. 2 (2022): APRIL 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (767.524 KB) | DOI: 10.55983/ijeset.v1i2.121

Abstract

This study aims to examine and analyze the effect of firm size and leverage on earnings management with ownership structure as moderating. The sample used is 54 manufacturing firms listed on the Indonesia Stock Exchange for 2015-2017 period, using multiple regression analysis and to measure hypotheses is SPSS 24. The study results are (1) firm size has a positive and not significant effect on earnings management. (2) Leverage has a positive effect on earnings management. (3) Managerial ownership has a negative effect on earnings management. (4) Institutional ownership has a negative and insignificant effect on earnings management. (5) Managerial ownership strengthens the influence of firm size on earnings management. (6) Institutional ownership does not strengthen the influence of firm size on earnings management. (7) Managerial ownership weakens the influence of leverage on earnings management. (8) Institutional ownership weakens the influence of leverage on earnings management.
THE EFFECT OF ASEAN CG SCORECARD ON COMPANY VALUE WITH SUSTAINABILITY REPORT AS AN INTERVENING VARIABLES Gilbert Rely
JOEL: Journal of Educational and Language Research Vol. 1 No. 10: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.829 KB) | DOI: 10.53625/joel.v1i10.2280

Abstract

The purpose of this study was to examine the effect of the ASEAN CG Scorecard on corporate value and sustainability report as an intervening variable. companies listed on the Indonesia Stock Exchange during the period 2014-2017. The research sample was selected using the purposive sampling method. The research analysis used multiple linear regression test with the help of SPSS 20.0 software. The results of the study showed that there were 16 companies that met the population target set in the study. Based on the results of multiple linear analysis with a significance level of 5%, the results of this study conclude that Good corporate governance does not have a positive effect on the sustainability report. Good corporate governance has a positive effect on company value. Sustainability report cannot mediate the positive influence of good corporate governance on company value.
Pengaruh Pemahaman Perpajakan, Pemeriksaan Perpajakan Yang Dimoderasi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Perkumpulan Konsultan Praktisi Perpajakan Indonesia (PERKOPPI) Diah Ayu Putri Rokhanah; Gilbert Rely; Bambang Prayogo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.345

Abstract

The research aims to determine whether there is an influence of tax understanding, and tax audits moderated by tax sanctions on taxpayer compliance at the Indonesian Tax Practitioners Consultants Association (PERKOPPI). The sample selection in this study used the question method with predetermined criteria with a total sample of 100 respondents. The type of data used is primary data. The design used in this study is hypothesis testing using IBM SPSS Statistics version 22. The results of this study conclude that (1) Tax understanding has a positive and significant effect on taxpayer compliance (2) Tax audit has a positive and significant effect on taxpayer compliance (3 ) Understanding of Taxes, Simultaneous (together) tax audits have a significant effect on taxpayer compliance. (4) Tax Sanctions strengthen the influence of tax understanding on taxpayer compliance (5) Tax Sanctions strengthen the effect of tax audits on taxpayer compliance.
Analysis of Foreign Accounting Techniques in Eradicating Corruption in The Public Sector Gilbert Rely
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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Abstract

Corruption is one of the crucial problems that hinders development and public trust in government institutions. In this context, forensic accounting offers a systematic and analytical approach to identifying, preventing and addressing corrupt practices. This study aims to analyze forensic accounting techniques as a tool in efforts to eradicate corruption in the public sector. This study uses a qualitative approach with a descriptive method. The results of the study show Forensic accounting has an important role in eradicating corruption in the public sector through three stages: preventive, detective, and repressive. In the preventive stage, forensic accounting prevents corruption by implementing strict internal controls and transparent accounting practices, such as thorough audits and training for civil servants. In the detective stage, data analysis and investigation techniques are used to uncover suspicious practices and early evidence of corruption. Once corruption is detected, the repressive stage focuses on law enforcement and recovery of misappropriated assets, with forensic reports supporting legal proceedings and providing recommendations for system improvements. Collaboration between forensic accountants and law enforcement agencies further enhances the effectiveness of these efforts, so that the full application of forensic accounting can help reduce corruption and improve the integrity of the public sector.
Pengaruh Manajemen Perpajakan, Aset Pajak Tangguhan dan Free Cash Flow Terhadap Manajemen Laba Kartika, Dwi; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.74

Abstract

The research aims to examine the effect of Tax Management, Deferred Tax Assets and Free Cash Flow on Profit Management, the population of issuers in the Food & Beverage sub-sector on the Indonesian Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, purposive sampling method, obtained from 30 issuers for 3 years, sample 90 data and hypothesis testing using Eviews version 12, the results conclude that (1) Tax Management has no significant effect on Profit Management, (2) Deferred Tax Assets has a negative and significant effect on Profit Management and (3) Free Cash Flow has a negative and significant effect on Profit Management, (4) Tax Management, Deferred Tax Assets and Free Cash Flow simultaneously have a significant effect on Profit Management.
Pengaruh Capital Intensity, Likuiditas dan Prinsip Kewajaran & Kelaziman Usaha Terhadap Manajemen Perpajakan: (Studi Pada Emiten Sektor Tambang Bursa Efek Indonesia Periode 2020-2022) Sevtianti, Lola Serly; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.76

Abstract

The study aims to examine the effect of Capital Intensity, Liquidity and Arm's Length Principle on Tax Management. The population of mining sector issuers on the Indonesia Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, sampling techniques namely purposive sampling methods and obtained as many as 10 issuers and 30 data samples. Hypothesis testing with SPSS Statistics 27, the results concluded that (1) Capital Intensity had no affect on Tax Management, (2) Liquidity had no affect on Tax Management, (3) Arm's Length Principle have a significant positive effect on Tax Management, (4) Capital Intensity, Liquidity and Arm's Length Principle simultaneously have a significant effect on Tax Managemen.
Pengaruh Asimetri Informasi, Manajemen Perpajakan dan Beban Pajak Tangguhan Terhadap Manajemen Laba: (Studi Pada Emiten Sektor Perindustrian BEI Periode 2019-2022) Avista Yudha, Suchi; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.77

Abstract

The study aims to examine the effect of Information Asymmetry, Tax Management, and Deferred Tax Expenses on Earnings Management, the population of industrial sector issuers on the IDX for the period 2020-2022. The research used quantitative data, multiple linear regression, purposive sampling technique, obtained 17 issuers for 4 years, the sample of 68 data, and hypothesis testing using Eviews version 12, the results concluded that (1) Information Asymmetry has a negative and significant effect on Earnings Management, (2) Tax Management has a positive and significant effect on Earnings Management and (3) Deferred Tax Expenses have no significant effect on Earnings Management, (4) Information Asymmetry, Tax Management, and Deferred Tax Expenses simultaneously have a significant effect on Earnings Management.
PENGARUH KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH VARIABEL UKURAN PERUSAHAAN Pangaribuan, David; Rely, Gilbert; Aditia, Dimas
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4314

Abstract

This study aims to analyze and test empirically the effect of bonus compensation, leverage and moderating company size on earnings management practices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018 – 2021). This research is a quantitative research using purposive sampling with 45 samples. The results of the study show that bonus compensation, leverage and firm size have a positive effect on earnings management. Furthermore, company size moderates Bonus Compensation and leverage on earnings management. Suggestions for future research need to link earnings management practices with good governance, profitability, and audit quality and expand the research sample using a cross section or time series with a longer time horizon.
The Influence of Internal Audit on the Quality of Financial Reports (Case Study at Mitra Guna Prima Company) Gilbert Rely
Jurnal Info Sains : Informatika dan Sains Vol. 13 No. 01 (2023): Jurnal Info Sains : Informatika dan Sains , Maret 2023
Publisher : SEAN Institute

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Abstract

Internal audit is an evaluation process carried out systematically and independently to assess the effectiveness and efficiency of the management process and compliance with applicable policies and procedures. Good report quality is very important for managerial and stakeholder decision making. This study aims to analyze the effect of internal audit on report quality at Mitra Guna Prima Company. The method used in this study is a quantitative approach with data collection through questionnaires distributed to 96 respondents who are employees at Mitra Guna Prima Company. The collected data were analyzed using simple linear regression analysis to determine the relationship between internal audit variables and report quality. The results of the study indicate that there is a positive and significant effect between internal audit on report quality at Mitra Guna Prima Company, where increasing the effectiveness of internal audit is followed by an increase in the quality of the reports produced. These findings are expected to provide insight for Mitra Guna Prima Company management in improving the internal audit system to support transparency and accountability of company reports.
The Influence of Economic Value Added (EVA) and Market Value Added (MVA) on Stock Returns Gilbert Rely
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This study investigates the impact of Economic Value Added (EVA) and Market Value Added (MVA) on stock returns of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a quantitative approach with multiple regression analysis, the research reveals that EVA positively and significantly influences stock returns, with an EVA value of 5.299 and a significance level of 0.011. Conversely, MVA shows a negative and significant impact, with a recorded value of -3.471 and a significance level of 0.048, indicating that the company is failing to generate the expected added value for shareholders. The F test also demonstrates that EVA and MVA jointly have a significant effect on stock returns, with a significance value of 0.039, underscoring the need for effective management to create added value, attract investors, and improve stock performance.
Co-Authors Achmad Fauzi Agus Wijatmoko Alfito Rizky Apriliano Amalia, Alifia Aulia Pramesti Avista Yudha, Suchi Badewin Baiti, Nurul Bambang Prayogo Bambang Prayogo Bambang Prayogo, Bambang Beti Nurbaiti Desy Pri Cahaya Sibarani Dewi Ratnasari Diah Ayu Putri Rokhanah Dimas Aditia Dwi Kartika Elsa Natali Eva Yanis Lafione Fathiyah Alifah Fitriyani Hasioan Sianipar, Panata Bangar Imaniar, Nur Inayah Inas Raihanah, Salma Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Judijanto, Loso Maharani, Dea Manrejo, Sumarno Muhammad Esa Septian MULYADI Nanin Pattingalloang Nila Sari, Pratiwi Nur Inayah Imaniar Nurhalisa, Icha Pangaribuan, David Pratiwi Nila Sari Prawesti, Endah Pujilestari, Khofidah Puspa Damayanti, Erika Putri Pratiwi, Oktaviani Rizka Amalia, Jihan ROOSGANDA ELIZABETH Rusmardiana, Ana Sari, Pratiwi Nila Sevtianti, Lola Serly Siahaan, Matdio Sumarno M, Sumarno M Tri Widyastuti Wastam Wahyu Hidayat Wastam Wahyu Hidayat