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PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Arvitha Dinda Rosena; Susi Dwi Mulyani; Bambang Prayogo
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 1 (2016): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study used one research model to obtain empirical evidence about the effedts of audit quality and debt covenant on earning management with firm size as moderation variable. Variables used in this research model are audit quality, debt covenant, firm size and earnings management.Sampel on this research is manufacture company listed in Bursa Efek Indonesia for period 2012 – 2015. Based on purposive sampling, sampel that used for this research is 71 company with four year period, so there ar 284 samples. Analysis data method that used for this research is SPSS version 17, with a value of significance was set at 5%.The result of the research concludes that the audit quality does not have an negative effect to earnings management. Meanwhile, leverage have a negative significant effect to earnings management. This research also concludes if firm size is not meoderate the negative effect of audit quality to earning managements. However, firm size is moderating the positive effect of leverage to earning management.

PENGARUH STRATEGI DIFERENSIASI PRODUK, STRUKTUR MODAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Elisabet Elisabet; Susi Dwi Mulyani
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to examine the effect of Product Differentiation Strategy, Capital Structure and Corporate Social Responsibility Disclosure on Corporate Values with Institutional Ownership as Moderation variables in manufacturing companies listed on the Indonesia Stock Exchange. This study uses the Institutional Ownership variable as a moderating variable, namely to find out institutional ownership owned by the company. As well as this study using a variable company size which is used as a control variable, the relationship between dependent and independent variables. This study also aims to determine what factors have a significant effect on the value of the company. Based on the results of the analysis, it can be concluded that the Product Differentiation Strategy has a positive influence on Company Value, Capital Structure does not have a negative influence on the Corporate Value, Corporate Social Responsibility Disclosure does not have a positive influence on the Company's Value, Institutional Ownership has a positive influence on the Value of the Company, Institutional Ownership does not can strengthen the influence of the Product Differentiation Strategy on Company Value, Institutional Ownership cannot weaken the influence of Capital Structure on Company Value, Institutional Ownership cannot strengthen the influence of Corporate Social Responsibility Disclosure on Company Value.

PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE , DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE Rizky Darma; Yuniarti Dwi Jayanthi Tjahjadi; Susi Dwi Mulyani
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Tax is the biggest source of income for Indonesia, so it becomes very important to improve adherence to the taxpayers in Indonesia. The fact that Indonesia has failed to achieve its target for tax income only shows that the nation still faces lack of obedience from the tax payers. Many companies in Indonesia have tried to alleviate their tax expenses, either legally (Tax Avoidance) or illegally (Tax evasion). This Research describes the effect of profit management, independent commissioners, audit committee, institutional ownership, and corporate risk may faces from practicing tax evasion legally (Tax Avoidance). In this thesis, tax avoidance is described by Abnormal Book Tax Difference, which is an abnormal form of difference tax accounting differences. Samples were taken from manufacturing companies listed in Indonesia Stock Exchange within the period of 2011 – 2015 with purposive sampling method so the result is 68 samples company will be taken. The results of this study indicate that profit management, audit committees, and corporate risk influence the practice of tax evasion (Tax Avoidance), while the independent directors and institusional ownership do not have a significant impact on the practice of tax evasion (Tax Avoidance) in Indonesia.

PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN Frans Guntara Ardi; Indra Saputra; Susi Dwi Mulyani
Jurnal Magister Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation. Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 – 2015. Based on sample picked with purposive sampling method, samples which used in this research is 32 companies wih three years period resulting 96 sample units. Data analysis conducted with logistic regression method ananlysis with SPSS bersion 23.0, with significance value set at 5%. The results of the research concludes that financial distress and auditor reputation has significant effect on going concern modified audit opinion. Meanwhile, company size and audit tenure does not have significant effect on going concern modified audit opinion.

PENGARUH PELAYANAN, PENGAWASAN DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG DIMODERASI DIGITALISASI ADMINISTRASI PERPAJAKAN Mimi Yap; Susi Dwi Mulyani
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Taxpayer compliance is a condition that shows the taxpayer fulfills all tax obligations and carries out his tax rights. This study aims to examine and analyze the effect of service, supervision and tax audit on corporate taxpayer compliance which is moderated by digitalization of tax administration. The type of research used is quantitative research, with primary data collected through questionnaires. Respondents from this study were corporate taxpayers who were at the Cengkareng Tax Office. The method of determining the sample using purposive sampling method. The samples that were processed were 100 questionnaires using the Smart PLS 3.0 program. In previous studies, digitizing tax administration as an independent variable and there has never been a study using digitization of tax administration as a moderating variable. The results of this study indicate that tax services and audits have a positive effect on corporate taxpayer compliance, while tax supervision has no effect on corporate taxpayer compliance, and digitalization of tax administration does not strengthen the effect of tax service, supervision and audit. Further researchers can further examine the causes of the lack of effect of tax supervision on taxpayer compliance and the causes of digitalization of tax administration not strengthening the effect of service, supervision and tax audit.

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK MANAJEMEN LABA Syilvia Syilvia; Puspahadi Boenjamin; Susi Dwi Mulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to identifi, the effect of deffered tax expense, tax planning, and debt to equity ratio to the earnings management practices go public's manufacturing companies. The data used in this research is secondary data datained from financial statements of go public companies in Indonesia Stock Exchange during 2012-2014. The research sample using 57 manufacturing companies each year. The sampling method used is purposive sampling. data analysis method used is quantitative method with descriptive statistics, classic assumptions test and hypothesis test to ident6 independent variables that influence the dependent variable. The result showed that debt to equity ratio has an influence signifikan and positif on earnings management practices. The deferred tax expense has no influence signifikan and positif on earnings management practices. Tax planning no influence signifikan and negatif on earnings management practices.

PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Michael Anderson Sianipar; Susi Dwi Mulyani
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.

PENGARUH REMUNERASI DEWAN DIREKSI, LEVERAGE DAN EFEKTIVITAS KOMITE AUDIT TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Christin Agustina; Susi Dwi Mulyani
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to determine the influence of director remuneration, leverage, and audit committee effectiveness on earnings quality with size of company as moderating variable. The independent variables in this model are director remuneration, leverage, audit committee effectiveness, and size of company. The dependent variable is earnings quality. Dependent variable measured with Quality Earnings Ratio (QER). Data for this research were obtained by the company's financial statement and annual report and the Indonesia Stock Exchange’s website (BEI). Sample that used in this research are 39 companies listed on the BEI for the period 2013-2017. The sampling technique used was purposive sampling method. This research uses moderating multiple regression analysis. An analytical tool that used to analyze the hypothesis is SPSS 21.The result of this research shows that director remuneration has positive influence on earnings quality. Leverage has positive influence on earnings quality. Audit committee effectiveness has positive influence on earnings quality. The size of company has no influence on earnings quality. The size of company is proven not to strengthen the positive influence of director remuneration, leverage, and audit committee effectiveness on earnings quality.

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