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PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Karimah, Hana Nadia; Taufiq, Eindye
Ekombis Review Vol 4, No 1 (2016)
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.205 KB)

Abstract

Hana Nadia Karimah, Eindye Taufiq; This study is performed to examine the effect of short run tax avoidance, long run tax avoidance and firm value in companies go public of consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The population of this research is 30 in companies go public consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 8 consumer goods industry companies. The analysis technique used here is path analysis and hypothesis test using t-statistic with level of significant 5%. This research result that short run tax avoidance significantly effect on long run tax avoidance and research result that long run tax avoidance not significant to firm value.Keywords: Long Tax Avoidance, Short Tax Avoidance And Firm Value
PENGARUH UKURAN DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY Akbar, Jordy Pamungkas; Taufiq, Eindye; Murtatik, Sri
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1304.383 KB) | DOI: 10.34209/equ.v18i2.463

Abstract

This study was conducted to examine the effect of variable Board Of Commissioner and Profitability On Corporate Social Responsibility. The population in this study amounted to 39 mining companies go public registered on the Indonesia Stock Exchange during 2009 to 2013. Samples were obtained in this study of 10 companies selected with a three years observation period by purposive sampling method. The data obtained from the company’s annual report published. The analysis technique used in this study is a multiple linear regression and hypothesis testing using the classical assumption test , t - and F - statistics with a significance level of 5%. The results showed that all the independent variables that Board Of Commissioner and Profitability proved to be a significant on Corporate Social Responsibility.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Karimah, Hana Nadia; Taufiq, Eindye
JURNAL EKOMBIS REVIEW Vol 4 No 1 (2016)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.205 KB)

Abstract

Hana Nadia Karimah, Eindye Taufiq; This study is performed to examine the effect of short run tax avoidance, long run tax avoidance and firm value in companies go public of consumer goods industry in Indonesia Stock Exchange over period 1998 ? 2013. The population of this research is 30 in companies go public consumer goods industry in Indonesia Stock Exchange over period 1998 ? 2013. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 8 consumer goods industry companies. The analysis technique used here is path analysis and hypothesis test using t-statistic with level of significant 5%. This research result that short run tax avoidance significantly effect on long run tax avoidance and research result that long run tax avoidance not significant to firm value.Keywords: Long Tax Avoidance, Short Tax Avoidance And Firm Value
PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN MIA TRI PUSPITANINGRUM; EINDYE TAUFIQ; SATRIA YUDHIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): 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 | Full PDF (157.288 KB) | DOI: 10.34208/jba.v21i1.502

Abstract

The purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2017. By using purposive sampling method, it is obtained as many as 57 real-estate, property, and building construction companies as the study sample. The method of analysis used in this study is logistic regression. In this research also include the overall fit model test, hosmer and lemeshow’s test, goodness of fit test, and classification matrix. Results of this study indicate that the effective monitoring and rationalitation are not significant to financial fraudulent reporting, while external pressure is significant to financial fraudulent reporting.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Hana Nadia Karimah; Eindye Taufiq
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 4 No 1 (2016)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.205 KB) | DOI: 10.37676/ekombis.v4i1.156

Abstract

Hana Nadia Karimah, Eindye Taufiq; This study is performed to examine the effect of short run tax avoidance, long run tax avoidance and firm value in companies go public of consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The population of this research is 30 in companies go public consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 8 consumer goods industry companies. The analysis technique used here is path analysis and hypothesis test using t-statistic with level of significant 5%. This research result that short run tax avoidance significantly effect on long run tax avoidance and research result that long run tax avoidance not significant to firm value.Keywords: Long Tax Avoidance, Short Tax Avoidance And Firm Value
Pengaruh Carbon Management Accounting dan Pengungkapan Lingkungan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Eindye Taufiq; Sindi Pratiwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1853.736 KB) | DOI: 10.37676/ekombis.v10i1.1697

Abstract

Penelitian ini dilakukan untuk menguji pengaruh carbon management accounting dan pengungkapan lingkungan terhadap financial performance. Perusahan pertambangan yang terdaftar di Bursa Efek Indonesia menjadi populasi dalam penelitian ini. Hasil penelitian menyatakan bahwa carbon management accounting tidak berpengaruh terhadap financial performance, Namun variabel pengungkapan lingkungan menunjukan adanya pengaruh positif terhadap financial performance. Dengan adanya penemuan ini penelitian menyarankan agar paraa investor melakukan pertimbangan terhadap informasi akuntansi prihal rasio keuangan dan peran serta upaya perusahaan dalam menjalankan tanggung jawab lingkungannya. Kata Kunci: Financial Performance, Carbon Management Accounting dan Pengungkapan Lingkungan
PENGARUH TANGGUNGJAWAB SOSIAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Eindye Taufiq; Widayatmoko Widayatmoko
Monex: Journal of Accounting Research Vol 10, No 2 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i2.2544

Abstract

This study aims to examine the application of corporate social responsibility and financial performance to firm value. The population of this research is mining companies listed on the Indonesia Stock Exchange. For analysis using SPSS software. The results of the study found that the application of corporate social responsibility does not affect firm value. Financial performance affects firm value because the company is still focused on achieving efforts to generate profits economically. The findings of this study suggest that determining the value of the company in the eyes of stakeholders is not only seen from the financial aspect but also has to look at the extent to which the company's social and environmental obligations are fulfilled. Companies must seriously implement corporate social responsibility as a company advantage to create added value in the eyes of investors. The government must formulate tax policies that can improve the implementation of corporate CSR. 
THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE Desy Anggrarini; Eindye Taufiq
The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.612 KB) | DOI: 10.33062/ajb.v1i2.31

Abstract

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.Keywords :  The size of a commissioners board, the size of a company, and the environmental disclosure. 
Pengaruh Ukuran Dewan Komisaris dan Ukuran Perusahaan Terhadap Environmental Isclosure Desy Anggrarini; Eindye Taufiq
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 2 (2017): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.236 KB) | DOI: 10.29103/e-mabis.v18i2.178

Abstract

Penelitian ini dilakukan untuk menguji dan memberikan bukti secara empiris pengaruh ukuran dewan komisaris dan ukuran perusahaan terhadap environmental disclosure. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebagai sampel. Teknik penentuan sampel menggunakan metode purposive sampling (purposive sampling method). Pemilihan sampel dari 149 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 menghasilkan 92 perusahaan yang dapat diterima. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh melalui situs www.idx.co.id. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan program SPSS 21 dengan tingkat signifikansi 5%. Hasil dari penelitian ini menunjukkan bahwa ukuran dewan komisaris tidak mempunyai pengaruh terhadap environmental disclosure, ukuran perusahaan mempunyai pengaruh yang tidak signifikan terhadap environmental disclosure. Keywords: Ukuran dewan komisaris, ukuran perusahaan, environmentaldisclosure
Pengaruh Profitabilitas, Leverage, Firm Size, dan Earnings Power Terhadap Manajemen Laba Pada Perusahaan Sektor Properti Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Yusak Maleakhi Purnama; Eindye Taufiq
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.456 KB) | DOI: 10.28932/jafta.v3i1.3280

Abstract

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management. Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power