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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Accounting Analysis Journal Jurnal Kajian Akuntansi SENTRALISASI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Sangkabira ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Jurnal Dinamika Akuntansi E-Jurnal Akuntansi
Badingatus Solikhah
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Risk Management Disclosures: An Investigation Using Risk Management Committee as a Moderating Variable Yulianto, Agung; Yanti, Atik Nur Fajar; Solikhah, Badingatus; Ali, Shujahat
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.25333

Abstract

Purpose: The objective of this study is to investigate the effect of firm size, board of commissioners, independent commissioners, and auditor reputation on risk management disclosure by using risk management committee as a moderating variable.Method: The population of this research was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection was carried out using the purposive sampling method and obtained 189 units of analysis. Hypothesis testing was carried out using descriptive statistical analysis methods and moderated regression analysis (MRA) with interaction testing.Findings: The results of this study indicated that firm size and board of commissioners have a significant positive effect on risk management disclosure, while independent commissioners and auditor reputation do not affect risk management disclosure. The risk management committee weakens the effect between the board of commissioners, the independent commissioner, and auditor reputation on risk management disclosures, while the risk management committee is unable to moderate the effect of firm size on risk management disclosures.Novelty: This is the first study that include a risk management committee as a moderating variable in the research model. The existence of RMC is expected to strengthen the company's risk mitigation including its disclosure.
The Determinants of Transfer Pricing in Multinational Companies Devita, Hanik; Solikhah, Badingatus
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.45941

Abstract

This study aims to examine the effect of tunneling incentives, institutional ownership, exchange rates, profitability, and leverage on companies’ decisions to transfer pricing to multinational companies. The population in this study is multinational companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The purposive sampling method is used as a sampling technique obtained by 60 companies or 272 units of analysis as the object of observation. Data collection techniques using documentation techniques with secondary data sourced from financial reports. The data analysis technique used panel data regression. The results of this study prove that institutional ownership and leverage have a significant positive effect on transfer pricing. Tunneling incentives and profitability do not affect transfer pricing. However, the exchange rate has a significant negative effect on transfer pricing. The conclusion of this research is that transfer pricing will increase if institutional ownership and leverage are high. Meanwhile, transfer pricing will decrease if the exchange rate increases. However, transfer pricing is not influenced by tunneling incentives and profitability. Multinational companies can increase profitability and institutional ownership by paying attention to exchange rates and reducing tunneling incentives and leverage in order to generate greater corporate profits and minimize transfer pricing practices. Keywords: Tunneling Incentive; Institutional Ownership; Exchange Rate; Profitability; Leverage
The Influence of Industry Type, Ownership Structure, Company Risk, and Intellectual Capital Efficiency on Intellectual Capital Performance Pradita, Intan Ika; Solikhah, Badingatus
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13862

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh jenis industri, kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, risiko perusahaan, dan efisiensi dalam investasi modal intelektual terhadap kinerja modal intelektual (VAIC). Jenis penelitian ini adalah penelitian kuantitatif, dengan populasi Finalis Indonesian MAKE Study tahun 2013, 2014, dan 2015 sebanyak 81 organisasi. Teknik pengambilan sampel dengan menggunakan purposive sampling technique dengan sampel sebanyak 32 perusahaan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan dari perusahaan sampel tahun 2013, 2014, dan 2015 yang diunduh di BEI. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi berganda, dengan menggunakan bantuan aplikasi SPSS windows 21. Hasil penelitian menunjukkan bahwa kinerja modal intelektual pada perusahaan sampel termasuk ke dalam kategori top performance. Penelitian ini juga menunjukkan bahwa kinerja modal intelektual perusahaan dengan jenis industri research intensive lebih tinggi dibandingkan dengan jenis not research intensive. Simpulan dari penelitian ini yaitu variabel jenis industri, kepemilikan manajerial, risiko perusahaan, efisiensi dalam investasi modal intelektual memiliki pengaruh terhadap kinerja modal intelektual, sedangkan kepemilikan institusional dan kepemilikan asing tidak memiliki pengaruh terhadap kinerja modal intelektual. The purpose of this study was to analyze the influence of the type of industry, managerial ownership, institutional ownership, firm risk, and efficiency in the intellectual capital performance (VAIC) investment of the intellectual capital. This type of research is quantitative research, with a population of Indonesian MAKE Study finalist in 2013, 2014, and 2015 as many as 81 organizations. Samplin technique by using purposive sampling technique with a sample of 32 companies. Data collection technique used were documentation. The data used are secondary dara from the annual financial statements of the company until 2013, 2014, and 2015 are downloaded on the Stock Exchange. The data analysis used in this research is descriptive statistics and multiple regression analysis, using the SPSS application support Windows 21. The results showed that the performance of intellectual capital in the sample firms fall into the category of top performance. The study also shows that the performance of the company's intellectual capital to the type of intensive research industry is higher than other types of intensive research notes. Conclutions of this analysis, the variabel types of industry, managerial ownership, firm risk, and intellectual capital investment efficiency has an influence on the intellectual capital performance, whereas the institutional ownership, and foreign ownership has no effect on the intellectual capital performance.
PENGARUH ASSET GROWTH, LEVERAGE DAN EARNING VARIABILITY TERHADAP RISIKO SISTEMATIK Nainggolan, Nuryana; Solikhah, Badingatus
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14364

Abstract

Tujuan penelitian ini untuk menentukan pengaruh dari asset growth, leverage and earning variability terhadap risiko sistematik. Populasi dari penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia berjumlah 140 perusahaan. Pemilihan sampel ini menggunakan metode purposive sampling. Berdasarkan metode ini, diperoleh sampel sebanyak 86 perusahaan. Data dianalisis dengan menggunakan regresi linier dan sebelumnya dilakukan uji asumsi klasik. Temuan dalam penelitian ini menunjukkan bahwa asset growth berpengaruh signifikan terhadap risiko sistematik dan leverage berpengaruh signifikan terhadap risiko sistematik.Earning variability tidak berpengaruh terhadap beta saham hal ini dikarenakan perusahaan dalam menginformasikan kinerja perusahaan kurang terbuka dan relevan. Saran dari penelitian ini yaitu sebelum investor mengambil keputusan investasi saham, sebaiknya investor atau calon investor perlu memperhatikan informasi-informasi yang di prediksi mempunyai pengaruh terhadap risiko sistematik dan peneliti selanjutnya bisa menggunakan faktor-faktor lainnya yang mempengaruhi risiko sistematik. The objective of study is to determine the effect of asset growth, leverage and earning variability on systematic risk. The population in this research is all manufacturing companies which have been listed on Indonesia Stock Exchange it is obtain140 companies. The sampling technique used is purposive sampling. It is to obtain 86 companies that meet the criteria. Data analyzed by using linear-regressions before clasic assumsion. The result showed that was asset growth have significant effect on beta stock and leverage have significant effect on beta stock. Earning variability had no significant effect the beta stock but not welcome and relevand to give information about company performance. Suggestions from this study is before the investors take the stocks investement decisions, we recommended investors or prospective investors need to pay attention to the informations that predicated having a influence on beta stocks and the nex tester can use other factors that give effect for beta stocks
The Factors Affecting Audit Judgment Irawati, Sheila Anatasia; Solikhah, Badingatus
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20776

Abstract

The purpose of this research are analyze and to find out influence of audit situation, gender, audit fee, task complexity, due professional care, and framing on audit judgment. The population of this study was Two hundred-fifty-seven auditors who work at KAP Semarang City and register in Indonesian Institute of Certified Public Accountants (IICPA). Sampling method in this research uses non probability and convenience sampling technique, Sixty-nine as respondents from auditors who work at Nine KAP Semarang City, but only Twenty-three respondents for instrument test and Forty-six respondents use as research sample. Collection of data in this research uses primary data from distribution questionnaire. Methods of data analysis is multiple linear regression using IBM SPSS 24 statistical software. Based on the results of this study, it can be concluded that the audit situation, due professional care, and framing have a positive and significant impact on audit judgment. However, gender, audit fees, and task complexity have no significant effect on audit judgment. The conclusions of this research, some factors can affect on audit judgment there are audit situation, due professional care, and framing. However, some factors cannot affect on audit judgment there are gender, audit fee, and task complexity.
Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack Putri, Yuthika Rani; Solikhah, Badingatus
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22278

Abstract

This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City. The minimum number of samples that can be taken based on the slovin formula is 24 OPD. Sampling technique used random sampling. The number of respondents are 120 echelon three and four officials. The data in the study was the primary data taken through the spread of questionnaires. Data were analyzed using descriptive analysis and Moderate Regression Analyze with SPSS 21 program. Based on the result of the research, it showed that budget participation had a positive effect on budgetary slack. Organizational commitment and the nature of conscientiousness variables were proven to moderate the effect of participation on budgetary slack. Meanwhile, the information asymmetry variable could not be a moderating variable. The conclusion of this research is the higher the budget participation, the higher the incidence of budgetary slack so that hypothesis 1 is rejected. Organizational commitment and high conscientiousness of budget participation affect the budgetary slack but its effect to weaken.
The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance Lestari, Jihan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.23103

Abstract

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.
The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership Krisnawanto, Kurniawan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.32347

Abstract

The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.
The Determinants of Transfer Pricing in Multinational Companies Devita, Hanik; Solikhah, Badingatus
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.45941

Abstract

This study aims to examine the effect of tunneling incentives, institutional ownership, exchange rates, profitability, and leverage on companies’ decisions to transfer pricing to multinational companies. The population in this study is multinational companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The purposive sampling method is used as a sampling technique obtained by 60 companies or 272 units of analysis as the object of observation. Data collection techniques using documentation techniques with secondary data sourced from financial reports. The data analysis technique used panel data regression. The results of this study prove that institutional ownership and leverage have a significant positive effect on transfer pricing. Tunneling incentives and profitability do not affect transfer pricing. However, the exchange rate has a significant negative effect on transfer pricing. The conclusion of this research is that transfer pricing will increase if institutional ownership and leverage are high. Meanwhile, transfer pricing will decrease if the exchange rate increases. However, transfer pricing is not influenced by tunneling incentives and profitability. Multinational companies can increase profitability and institutional ownership by paying attention to exchange rates and reducing tunneling incentives and leverage in order to generate greater corporate profits and minimize transfer pricing practices. Keywords: Tunneling Incentive; Institutional Ownership; Exchange Rate; Profitability; Leverage
The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia Badingatus Solikhah; Deni Dwi Aryani; Anna Kania Widiatami
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5127

Abstract

The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt covenants toward transfer pricing. This study compares two proxies for transfer pricing variables: Related Party Transaction Asset and Liability (RPTAL) and Transfer Pricing Intensity (TPI). Manufacturing companies that have transactions with foreign related parties are employed in this study. The researchers purposively selected the Panel data from 24 companies in the period 2014 - 2018. There were 120 units analyzed using panel data regression. The research shows that transfer pricing practice via asset and liability transactions (RPTAL) and related parties receivables transaction is relatively high. The difference in the scope of measurement with the RPTAL and TPI causes differences n the study results in model 1 and model 2. Model 1 showed tunneling incentives, foreign operations, and debt covenants proved to have a significant positive effect. In model 2, it is found there is a positive association between tunneling incentives and transfer pricing.DOI: https://doi.org/10.26905/jkdp.v25i1.5127
Co-Authors Adiba, Rara Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Agustine Dwianika Ali, Shujahat Amanda Hermannisa Anna Kania Widiatami Deni Dwi Aryani Devita, Hanik EDI SARWONO Estu Ratnasari Fitriana, Ratna Hastuti, Dila Dwi Husnurrosyidah, Husnurrosyidah Ida Ayu Putu Sri Widnyani Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Imar Ardeliani Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Intan Pradita Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kusumosari, Larassanti Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Musyarofah, Azhaar Nastiti Rahayuni Nisak, Choirun Novianne Devy, Arienda Nurdian Susilowati Nuryana Nainggolan, Nuryana Putri Anasyah, Abela Putri, Tiara Tirta Andrissa Putri, Yuthika Rani Putri, Yuthika Rani Rahayuni, Nastiti Ratna Fitriana Risna Ade Tarantika Rizki Maneges, Gladis Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Siti Amaroh Sukardi Ikhsan Trisni Suryarini Weng, Pei-Yu Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar