Articles
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Karimah, Hana Nadia]]>;
<![CDATA[Taufiq, Eindye]]>
<![CDATA[ Ekombis Review Vol 4, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Dehasen Bengkulu ]]>
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<![CDATA[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 â 2013. The population of this research is 30 in companies go public consumer goods industry in Indonesia Stock Exchange over period 1998 â 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]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Akbar, Jordy Pamungkas]]>;
<![CDATA[Taufiq, Eindye]]>;
<![CDATA[Murtatik, Sri]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i2.463
<![CDATA[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.]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Karimah, Hana Nadia]]>;
<![CDATA[Taufiq, Eindye]]>
<![CDATA[ JURNAL EKOMBIS REVIEW Vol 4 No 1 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Dehasen Bengkulu ]]>
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<![CDATA[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]]>
<![CDATA[PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[MIA TRI PUSPITANINGRUM]]>;
<![CDATA[EINDYE TAUFIQ]]>;
<![CDATA[SATRIA YUDHIA WIJAYA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v21i1.502
<![CDATA[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.]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Hana Nadia Karimah]]>;
<![CDATA[Eindye Taufiq]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 4 No 1 (2016) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v4i1.156
<![CDATA[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]]>
<![CDATA[Pengaruh Carbon Management Accounting dan Pengungkapan Lingkungan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Eindye Taufiq]]>;
<![CDATA[Sindi Pratiwi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v10i1.1697
<![CDATA[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]]>
<![CDATA[PENGARUH TANGGUNGJAWAB SOSIAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Eindye Taufiq]]>;
<![CDATA[Widayatmoko Widayatmoko]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 10, No 2 (2021) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v10i2.2544
<![CDATA[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. ]]>
<![CDATA[THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE ]]>
<![CDATA[Desy Anggrarini]]>;
<![CDATA[Eindye Taufiq]]>
<![CDATA[ The Accounting Journal of Binaniaga Vol 1, No 02 (2016): December 2016 ]]>
Publisher : <![CDATA[STIE Binaniaga ]]>
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DOI: 10.33062/ajb.v1i2.31
<![CDATA[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. ]]>
<![CDATA[Pengaruh Ukuran Dewan Komisaris dan Ukuran Perusahaan Terhadap Environmental Isclosure ]]>
<![CDATA[Desy Anggrarini]]>;
<![CDATA[Eindye Taufiq]]>
<![CDATA[ E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 2 (2017): Oktober ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Malikussaleh ]]>
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DOI: 10.29103/e-mabis.v18i2.178
<![CDATA[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]]>
<![CDATA[Pengaruh Ukuran Perusahaan Dan Tax Avoidance Terhadap Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Eindye Taufiq]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v10i2.2589
<![CDATA[ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh ukuran perusahaan dan penghindaran pajak terhadap manajemen laba. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia menjadi subjek penelitian ini dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif yang signifikan dan tax avoidance memiliki pengaruh positif tidak signifikan terhadap praktik manajemen laba. Penelitian ini menyarankan agar investor menganalisis laporan keuangan untuk menentukan apakah laporan keuangan tersebut merepresentasikan manajemen laba untuk menghindari keputusan investasi yang bias dan tidak tepat. Pemerintah secara aktif memperbaiki regulasi yang membatasi praktik penghindaran pajak perusahaan. Kata Kunci: ukuran perusahaan, tax avoidance, manajemen laba ABSTRACT The purpose of this study was to investigate how tax avoidance and firm size affect earnings management. Purposive sampling was used to choose the manufacturing enterprises that were listed on the Indonesia Stock Exchange as research subjects. The findings revealed that tax avoidance had a positive and insignificant effect on earnings management techniques, whereas firm size had a significant negative effect. In order to avoid making biased and unwise investment decisions, this study advises investors to examine financial statements to identify whether they indicate earnings management. The government is actively enhancing the laws that prohibit corporate tax evasion. Key words: tax evasion, earnings management, company size]]>
