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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen Brilliant International Journal of Management and Tourism
Verni Asvariwangi
Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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The Effect of Auditor Switching, Audit Delay, Audit Tenure, and Firm Size on Audit Quality (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021) Ningrum, Lusiana; Ningrum, N.ARumiasih.; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15696

Abstract

Study This aim For know influence variable Auditor Switching, Audit Delay, Audit Tenure, Firm Size to Company Audit Quality manufacture sector industry goods consumption listed on the IDX on 2017-2021 years . Method taking sample using purposive sampling and obtained sample as many as 18 companies during five year so that the data is analyzed as many as 90 observations with use logistic regression with tool analysis using SPSS version 25. Results study show that Firm Size matters positive to top audit quality examiner report finance on company with positive direction _ And company big tend get more audit quality ok . Meanwhile, Auditor Switching, Audit Delay and Audit Tenure do not influential significant to old audit quality engagement that occurred between KAP and company client And change of auditors by company client And ever audit report issued No influence audit quality however influence accuracy time And relevance from report finance the .
The Effect Of Added Financial Ratio And Economic Value On Company Market Value (Case Study On Islamic State-Owned Banks In Indonesia For The 2017 – 2019 Period) Rantika, Mira; Rumiasih, N.A; Asvariwangi, Verni; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7215

Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.
Analysis Of Joint Cost Calculation In Determining Cost Of Production Cv. Alfar Bakery Rahmawati, Siti Shasinta; Cahyana, Agus; Azis, Azolla Degita; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8779

Abstract

The purpose of writing this thesis is to determine the calculation and knows the amount of profit/loss earned by the company. In this study using the relative selling value method, the authors conclude that: in calculating the allocation of joint costs at CV. Alfar Bakery generates a total cost of Rp 44.132.130. That it can be estimated that the total joint cost generated are 10% to the CV. Alfar Bakery revenue results. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.
Dampak Covid-19 Terhadap Tingkat Penjualan Pada Industri Barang Konsumsi Yang Terdaftar Di Bei Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Agustin, Desi; Asvariwangi, Verni
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7115

Abstract

The purpose of this study are to analyze the impact of Covid-19 on the level of sales in the consumer goods industry listed on the IDX in 2019-2020  and to analyze the level of company's sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020. The research method used is quantitative research with purposive sampling technique. This study uses a sample of consumer goods industry companies in the food and beverage sub-sector that have published financial statements of 2019-2020 in the Indonesia Stock Exchange (IDX). This research uses simple linear regression method, Coefficient of Determination, Pearson Product Moment Correlation and Paired Sample T-Test with SPSS 25. The results of this study indicate that (a) Covid-19 affects the level of sales in the consumer goods industry listed on the IDX in 2019-2020 (b) There are differences in the level of sales before and after Covid-19 in the consumer goods industry listed on the IDX in 2019-2020.. 
Tax Avoidance in the Global Economy: Mechanisms, Impacts, and Regulatory Responses Masruri, Mohamad Anwar; Rasiman; Asvariwangi, Verni; Fadilah, Rizal; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

Tax avoidance remains a crucial issue in global fiscal policy, undermining the public revenue system and exacerbating economic inequality. This article synthesizes the latest research on tax avoidance mechanisms, socio-economic implications, and the ever-evolving regulatory framework. Using a systematic literature review, we analyzed peer-reviewed studies, policy documents, and empirical data from 2018 to 2024. Key findings reveal sophisticated strategies such as profit shifting, transfer pricing manipulation, and exploitation of tax havens, which are widely used by multinational corporations (MNEs) and high-income individuals (HNWIs). This article highlights the role of digitalization and crypto assets in facilitating non-transparent financial flows, while also evaluating the effectiveness of global initiatives such as the OECD's Base Erosion and Profit Shifting (BEPS) Project and the Global Minimum Tax Agreement. Policy recommendations focus on transparency, multilateral cooperation, and the use of adaptive technologies.
Implications of Carbon Tax Implementation on Financial Accounting of Industrial Companies in Developing Countries Angga Prasetia; M. Anwar Masruri; Verni Asvariwangi; Rina Rina
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4720

Abstract

This study explores the implications of carbon tax implementation on the financial accounting practices of industrial companies in developing countries. Amid growing pressure to internalize environmental costs, firms face significant challenges in adapting their accounting systems to accommodate carbon liabilities, particularly in contexts with weak regulatory infrastructure. The objective of this research is to examine how carbon tax policies affect financial disclosures, cost structures, and reporting behaviors, while assessing the mediating role of sustainability reporting and the moderating effect of regulatory quality. A qualitative case study approach was employed, drawing on semi structured interviews with finance professionals and regulatory officers, complemented by document analysis of financial statements and sustainability reports. Thematic analysis revealed three core findings: (1) carbon taxes compel firms to record environmental obligations as liabilities and operational costs; (2) companies with established sustainability reporting systems demonstrate greater adaptability in integrating carbon data into financial records; and (3) strong regulatory environments enhance policy compliance and accounting transparency. These results support an integrated framework linking fiscal environmental policy, institutional quality, and financial accounting adaptation. The study concludes that the effectiveness of carbon taxation in transforming accounting practices is highly contingent on corporate reporting capacity and governance conditions. Policy recommendations emphasize the need for synchronized development of carbon tax regulations, institutional support, and adoption of international reporting standards to foster accurate and consistent environmental disclosures across the industrial sector.
The Effect Of Financial Ratios And Economic Value Added on Company's Market Value Rumiasih, N.A; Asvariwangi, Verni; Yudiana; Rantika, Mira
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 3 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.
The Impact of Institutional Ownership and Board of Independence on Tax Planning with Audit Committee as Variable Moderation Asvariwangi, Verni; Salman, M Zhofran Nur; Masruri, M Anwar
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

The objectives of this study are To determine whether institutional ownership and board of commissioners independence have a positive influence on tax planning with the audit committee as the moderating variabel, for institutional ownership and board of commissioners independence have a negative effect on avoidance. This research is a quantitative research with a regression approach. The sample of this research is 150 data that is observed. This data collection method is secondary data in the form of financial statements of manufacturing companies listed on the Stock Exchange with data analysis of classical assumption test, T test and determination test. The results show that institutional ownership has an effect on tax planning, that the audit committee strengthens the influence of institutional ownership on tax planning, the independence of the board of commissioners has an effect on tax planning, the audit committee strengthens the influence of the independence of the board of commissioners on tax planning
The Effect of Institutional Ownership, Independent Board of Commissioners and Audit Committee Good Corporate Governance on Earnings Management Masruri, M Anwar; Irsyad, Fatih Mohammad; Asvariwangi, Verni
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

In this study, corporate governance is measured using institutional ownership, independent board of commissioners and audit committee to see its effect on earnings management as measured using discretionary accruals based on Jones cross sectional, the data used are food and beverage subsector manufacturing companies from 2018 - 2022 with a total sample that matches the predetermined criteria of 55 sample companies, based on the results obtained, it states that institutional ownership has a negative effect on earnings management, while other variables have no effect this can be caused by the number of samples and control variables that have not been added in this study
The Influence of Profitability on the Aggressiveness of Intercompany Transaction Tax as an Intervening Variable Prasetia, Angga; M Anwar Masruri; Verni Asvariwangi; Rasiman; Ayu Lestari
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 3 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v7i3.1141

Abstract

This study aims to analyze the impact of benefits on tax impulsiveness by making intercompany transactions as mediation. The object of this study is company records on the stock trade in Indonesia during 2020 - 2023, with 129 companies. The sampling strategy in this study was purposive sampling testing. The collected data were analyzed using descriptive analysis and statistical analysis techniques, using the WarpPLS 6.0 program. The results showed that profitability affected tax impulsiveness, profitability affected intercompany transactions, whereas intercompany transactions did not affect tax aggressiveness, while profitability towards tax aggressiveness through intercompany transactions resulted in no reconciliation. It is mentioned for further study to boost the number of defendants, the sample of companies studied, and their respective indicators.
Co-Authors Achmad, Ardyansyah Armanda Saputra Agus Cahyana Agustin, Desi Akbar, Savira Angga Prasetia Ayu Lestari Azolla Degita Azis Chairani Tanjung, Laila Diah Yudhawati Drajat, Romi Aditiya Fadilah, Rizal Hurriyaturrohman Hurriyaturrohman Indupurnahayu Irsyad, Fatih Mohammad M Anwar Masruri M. Anwar Masruri Masruri, M Anwar Masruri, Mohamad Anwar N. A. Rumiasih Ningrum, Lusiana Rahmawati, Siti Shasinta Rantika, Mira Rasiman Rina Rina Salman, M Zhofran Nur Salman, M. Zhofran Nur Supramono Titing Suharti Yudiana Yudiana, Yudiana