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Permata ayu widyasari
Universitas Surabaya
Economics, Econometrics & Finance Social Sciences

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CORPORATE SOCIAL RESPONSIBILITY DAN EARNINGS MANAGEMENTS: SUDUT PANDANG STAKEHOLDER THEORY Novi Kantasilo Tan; Permata ayu widyasari; Maria Eugenia Hastuti
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.110

Abstract

This study aims to examine the effect of corporate social responsibility on earnings management. Earnings management, as the dependent variable, is proxied by discretionary accruals (DACC). While corporate social responsibility, as an independent variable, is measured by adjusted GRI standards. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The number of samples used in this study amounted to 423. The findings, based on the linear regression method, indicate that corporate social responsibility has a significant negative effect on earnings management.  To conform to the result, a robustness test was performed and found a significant negative relationship between dummy corporate social responsibility and earnings management. Dummy 1 for the company which disclose CSR above average, 0 for the company disclose CSR below average. So it can be concluded that the company that focuses on corporate social responsibility has lower earnings management. For leverage, size, and ROA, as control variables, showed no significant effect on earnings management.
APAKAH PENGHINDARAN PAJAK PENTING BAGI NARSISME DIREKTUR UTAMA? Permata Ayu Widyasari; Melia Priscila Gunawan
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.01

Abstract

Abstrak - Apakah Penghindaran Pajak Penting bagi Narsisme Direktur Utama?Tujuan Utama - Penelitian ini menguji pengaruh narsisme direktur utama terhadap penghindaran pajak.Metode – Penelitian ini menggunakan analisis regresi linear berganda. Adapun sampel penelitian adalah perusahan terindeks BEI yang tidak terkena pajak final selama tahun 2019 -2021.Temuan Utama - Hasil penelitian menemukan bahwa narsisme direktur utama tidak berpengaruh terhadap penghindaran pajak. Direktur utama lebih memilih menghindari sanksi perpajakan untuk mempertahankan reputasinya. Selain itu, kebijakan pengampunan pajak dapat merubah motivasi direktur ttama.Implikasi Teori dan Kebijakan – Teori upper echelon tidak lagi relevan dalam menggambarkan fenomena direktur utama yang narsis dalam aspek praktek penghindaran pajak. Pada sisi lainnya, berdasarkan teori efek jera ekonomi, pengampunan pajak dan pertukaran informasi keuangan otomatis antarnegara dapat merubah prioritas direktur utama.Kebaruan Penelitian – Penelitian ini menganalisis sikap narsisme direktur utama menggunakan teori upper echelon dan teori efek jera ekonomi. Abstract - Is Tax Avoidance Important for Chief Director Narcissism?Main Purpose - This study examined the effect of the chief director's narcissism on tax evasion.Method – This study used multiple linear regression analysis. The research sample was IDX-indexed companies not subject to final tax during 2019-2021.Main Findings - The study found that the chief director's narcissism does not affect tax evasion. The chief director preferred to avoid tax sanctions to maintain his reputation. In addition, the tax amnesty policy could change the motivation of the chief director.Theory and Practical Implications – The upper echelon theory is no longer relevant in describing the phenomenon of the narcissistic chief director in tax avoidance practice. On the other hand, based on the theory of the economic deterrent effect, tax amnesty and the automatic exchange of financial information between countries can change the priority of the chief director.Novelty – This study analyzes the narcissism of the chief director using the upper echelon and economic deterrent effect theory.
DOES TAX AVOIDANCE SENSITIVE TO THE COVID-19 PANDEMIC? Permata Ayu Widyasari; Divaldo Juselvec Yulfan; Maria Euginia Hastuti
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2409

Abstract

This research was conducted to obtain empirical evidence related to changes in tax avoidance carried out by companies before and after the Covid-19 pandemic, from 2019 to 2022. This research examines it further using two tests, including a two-category difference test and the MANOVA test. This basic research is carried out using a quantitative approach with secondary data in financial reports. The objects used in this research were 366 non-financial companies. This research uses several substitute variables for tax avoidance: book tax difference, GAAP effective tax rate, current effective tax rate, cash tax rate, and effective tax rate differential. Based on different tests, BTD is more sensitive in capturing differences in tax avoidance due to different statutory rates in 2019. The MANOVA test found no differences in tax avoidance from before to after the pandemic in 2019, 2020, 2021 and 2022. This indicates that income declined during the pandemic, but the tax payout ratio remained unchanged. Therefore, the pandemic has not changed the level of tax avoidance practices in Indonesia.
PENGARUH PELAPORAN KEUANGAN MELALUI INTERNET DAN TATA KELOLA PADA KESULITAN KEUANGAN DI SEKTOR PERBANKAN Permata Ayu Widyasari; Evelyn Christina Kurniawan
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.165-182

Abstract

The research objective is to identify ownership structure, audit committee characteristics, and internet financial reporting impact on banking financial distress. Populations of this study are the banks registered in Indonesia Stock Exchange 2010-2018. This study use logistic regression method, which is done twice for the period 2010-2018 and the period 2018. The result shows a positive significant impact on audit committee financial literacy in is financial distress. The state ownership has a negative significant impact on financial distress for 2010-2018 data. This result is not supported by 2018 data, due to changes in government priority. Firm size as control variable has negative significant impact on financial distress. This research emphasizes that the practice of internet financial reporting need to be evaluated in banking sector.Keywords: Ownership Structure, Audit Committee Characteristic, Internet Financial Reporting, Financial Distress, Good Corporate Governance
PENGHINDARAN PAJAK: ANALISIS PERBANDINGAN ANTARA SEKTOR (PERIODE 2017-2019) Permata ayu Widyasari; Stefani Arif Juantara; Irene Natalia
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.271-284

Abstract

Setiap sektor mempunyai kontribusi terhadap penerimaan negara berupa pajak. Beberapa sektor mempunyai peraturan perpajakan yang spesifik dan berbeda dibanding dengan sektor lainnya. Hal tersebut membuat adanya perbedaan startegi dan manajemen pajak pada sektor tersebut. Aktifitas penghindaran pajak dapat mengurangi pendapatan negara dari pajak. Penelitian ini adalah menguji apakah terdapat perbedaan penghindaran pajak yang dilakukan oleh setiap sektor yang ada di Bursa Efek Indonesia. Metode purposive sampling digunakan sebagai metode pemilihan sample, yaitu seluruh perusahaan (non keuangan) yang terdaftar pada BEI pada tahun 2017- 2019. Uji MANOVA akan digunakan untuk menguji hipotesis. Hasil penelitian ini memaparkan bahwa ada perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi GAAP ETR, Cash ETR, Current ETR, dan Book Tax Difference (BTD). Namun, hasil penelitian menunjukkan tidak terdapat perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi  Long-run Cash ETR.
Co-Authors Divaldo Juselvec Yulfan Evelyn Christina Kurniawan IRENE NATALIA Maria Eugenia Hastuti Maria Euginia Hastuti Melia Priscila Gunawan Novi Kantasilo Tan Stefani Arif Juantara