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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ekuilnomi Jurnal Akuntansi dan Keuangan E-JURNAL AKUNTANSI
Hendi
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Pengaruh harga transfer, manajemen laba dan tanggung jawab sosial perusahaan terhadap penghindaran pajak Hendi Hendi; Hadianto Hadianto
FORUM EKONOMI Vol 23, No 3 (2021): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i3.10062

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh dari harga transfer, manajemen laba, dan tanggung jawab sosial perusahaan terhadap penghindaran pajak. Variabel bebas dalam penelitian terdiri dari harga transfer, manajemen laba, dan tanggung jawab sosial perusahaan. Faktor lain seperti ukuran perusahaan, profitabilitas, leverage dan capital intensity ditambahkan sebagai variabel kontrol pada penelitian ini. Perusahaan sektor non perbankan dan keuangan lainnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 merupakan objek penelitian. Sampel penelitian berjumlah 182 perusahaan yang dipilih berdasarkan kriteria pemilihan sampel. Metode analisis regresi panel digunakan pada penelitian ini untuk memperoleh model regresi terbaik. Program SPSS dan Eview adalah program yang mendukung proses pengolahan seluruh data dalam penelitian ini. Hasil empiris dari penelitian ini menyatakan bahwa harga transfer berpengaruh signifikan, sedangkan manajemen laba dan tanggung jawab sosial perusahaan tidak berpengaruh signifikan terhadap terjadinya penghindaran pajak. Perusahaan multinasional, kebijakan koreksi fiskal, dan pengungkapan CSR oleh perusahaan publik di Indonesia merupakan faktor yang turut mempengaruhi hasil empiris pada penelitian ini.
An Empirical Research on Audit Report Timeliness Hendi Hendi; Riksen Sitorus
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.39-53

Abstract

Timeliness is an accounting principle that reflects economic value and relevance. Time­liness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process.
Pengaruh CSR, Growth, Profitability, Firm Size, Financial Leverage Terhadap Risiko Operasional Hendi; Widya Wulandari. R
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.733

Abstract

Tujuan penelitian ini ialah menganalisis pengaruh CSR, Growth, Profitability, Firm Size, Financial Leverage terhadap Risiko Operasional. Metode penelitian ini ialah kuantitatif. Populasi penelitian tahun 2017-2021 diambil dari laporan keuangan perusahaan yang diperdagangkan di Bursa Efek Indonesia (BEI). Purposive sampling dipergunakan untuk mengumpulkan data untuk penyelidikan ini. Sampel penelitian ini yaitu laporan keuangan dari tahun 2017 hingga 2021. Sumber data penelitian ini ialah data sekunder. Data dari penelitian ini diolah dengan menggunakan Aplikasi SPSS 25. Hasil penelitian ini menghasilkan temuan bahwa growth, profitabilitas, firm size, dan leverage terhadap risiko operasional mampu mempengaruhi secara signifikan pada risiko operasional. Lain halnya dengan hasil penelitian yang menghasilkan temuan bahwa CSR tidak mampu mempengaruhi secara signifikan pada risiko operasional
Pengaruh CSR, Growth, Profitability, Firm Size, Financial Leverage Terhadap Risiko Operasional Hendi; Widya Wulandari
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Ekuilnomi Vol 5(2) Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/d7kk6m78

Abstract

Tujuan penelitian ini ialah menganalisis pengaruh CSR, Growth, Profitability, Firm Size, Financial Leverage terhadap Risiko Operasional. Metode penelitian ini ialah kuantitatif. Populasi penelitian tahun 2017-2021 diambil dari laporan keuangan perusahaan yang diperdagangkan di Bursa Efek Indonesia (BEI). Purposive sampling dipergunakan untuk mengumpulkan data untuk penyelidikan ini. Sampel penelitian ini yaitu laporan keuangan dari tahun 2017 hingga 2021. Sumber data penelitian ini ialah data sekunder. Data dari penelitian ini diolah dengan menggunakan Aplikasi SPSS 25. Hasil penelitian ini menghasilkan temuan bahwa growth, profitabilitas, firm size, dan leverage terhadap risiko operasional mampu mempengaruhi secara signifikan pada risiko operasional. Lain halnya dengan hasil penelitian yang menghasilkan temuan bahwa CSR tidak mampu mempengaruhi secara signifikan pada risiko operasional
PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI KAP TERHADAP KUALITAS AUDIT Hendi; -, shirley angelina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.011 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.605

Abstract

The final result of this research is to identify the potential factors that can influenceand determine audit quality in Indonesia. It consists of Audit tenure, audit fees, andalso KAP rotation In this study, the sampling is from all sectors of the companiesthat have been existed and listed on the Indonesia Stock Exchange from the periodfrom 2016 to 2020, by using the purposive sampling method which requires thedisclosure of audit fee on an annual report for 5 years conservatively. The logisticregression method is applied in the process of testing the data. The final result showsthat there is a positive relationship between audit fees and audit tenure on auditquality, meanwhile, the KAP rotation shows a negative relationship on audit quality
PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Hendi; Julianti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.074 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.608

Abstract

The purpose of carrying out this research is to examine the direct effect of transferpricing on tax avoidance and the indirect effect of transfer pricing on tax avoidancemediated by earnings management. The research sample consisted of 169 nonfinancial companies listed on the IDX-IC sectoral index of the Indonesia StockExchange during the year of observation (2016-2020). Sample selection was doneusing the purposive sampling technique. The research data was overall tested bypanel regression, while mediation effect is tested by sobel test and varianceaccounted for (VAF) test. The results of this study conclude that transfer pricing isnot significant in influencing tax avoidance directly, and the earnings managementis not able and is not significant in mediating the effect of transfer pricing on taxavoidance.
Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit Hendi Hendi; Shella Shella
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p09

Abstract

This study aims to examine the influence of the board of directors and the audit committee characteristic on audit fees. The independent variables were the size of the board of directors, the independence of the board of directors, women on the board of directors, the size of the audit committee, the independence of the audit committee, the financial expertise of the audit committee, the diligence of the audit committee, and women on the audit committee. The research population includes financial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample consists of 208 observations which were determined through purposive sampling. Data were analyzed by panel data regression. The analysis results showed that the size of the board of directors and the diligence of the audit committee had a significant positive influence on audit fees. Other variables have no significant effect on audit fees. Keywords: Audit Committee; Audit Fee; Board of Director; Financial Sector
Co-Authors -, shirley angelina Budi Harsono Dea Fanny Desiana Desiana, Desiana Eka Prasetya Nazara Feronica, Feronica Hadianto Hadianto Hadianto, Hadianto Jenny Edly Sunyoto Julianti Julie Tryany Misnawati Misnawati Rendy Diaz Hilrian Riksen Sitorus Selvia Selvia Shella Shella Sherly Celia Natalia Sherly Sherly Silvia Sodia Sumantri Sumantri Sumantri, Sumantri Tamara, Klesia Viona Frederica Widya Wulandari Widya Wulandari. R Yulias Hidayah Yulinar Yulinar