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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi Management Research Studies Journal
Berna Ratna Sari
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DO THE INDEPENDENT COMMISSIONERS CONCERN OF TIMELINESS OF FINANCIAL REPORT PUBLICATION ON THE INDONESIA STOCK EXCHANGE (BEI) Berna Ratna Sari; Muhammad Hasymi; Nurul Inayati Irianti
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.969 KB) | DOI: 10.56174/mrsj.v1i1.346

Abstract

Accuracy and timely publication are important so that the benefits of Financial Statements for corporate stakeholders in decision making are achieved. For this reason, this study aims to examine the factors that affect the timeliness of the publication of public company financial statements on the Indonesia Stock Exchange. This research was conducted using 186 company samples for 3 years (2016 - 2018) with a logistic regression test. The results showed that the audit tenure (the length of a partnership that exists between public clients / companies and the Public Accounting Firm) has a significant effect on the timeliness of the publication of financial statements, while the existence of an Independent Commissioner, the size of assets and capital structure of public companies have no significant effect. This shows that the relationship between the Public Accounting Firm and its clients for a long time will provide a good understanding of the characteristics of the company, resulting in a level of time efficiency in the financial statement audit process, which then has a positive effect on the timeliness of the publication of the Financial Statements.
Pengaruh Good Corporate Governance, Ukuran Kantor Akuntan Publik dan Leverage terhadap Penghindaran Pajak Berna Ratna Sari; Stephanie Baliwerti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 2 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i2.159

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governace, ukuran kantor akuntan publik, dan leverage terhadap penghindaran pajak. Good Corporate Governance diproksikan dengan kepemilikan institusional dan komisaris independen. Penelitian ini menggunakan metode kuantitatif. Subjek dalam penelitian ini yaitu perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2016-2021. Populasi dalam penelitian ini berjumlah 63 perusahaan. Pemilihan sampel menggunakan metode purposive sampling, sampel yang diperoleh sebanyak 21 perusahaan dengan total 126 data penelitian. Data diolah menggunakan aplikasi IBM SPSS versi 25. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh terhadap penghindaran pajak. Semakin tinggi nilai kepemilikan institusional, maka nilai penghindaran pajak akan semakin rendah. Komisaris independen tidak berpengaruh terhadap penghindaran pajak. Ukuran kantor akuntan publik berpengaruh terhadap penghindaran pajak. Semakin besar ukuran kantor akuntan publik, maka nilai penghindaran pajak akan semakin tinggi. Leverage tidak berpengaruh terhadap penghindaran pajak.
Co-Authors Muhammad Hasymi Nurul Inayati Irianti Stephanie Baliwerti