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<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM ]]>
<![CDATA[NICO ALEXANDER]]>;
<![CDATA[NICKEN DESTRIANA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v15i2.124
<![CDATA[The objective of this research is to investigate the influence of economic value added, operating cash flow, residual income, earnings, operating leverage, market value added and dividend yield to stock return. The data selected by using purposive sampling method and there are 26 manufacturing companies that public listing in Indonesia Stock Exchange from 2008 until 2011 as research sample. This research uses multiple regression as the data analysis. The empirical results of this research show that economic value added, operating cash flow, residual income, earnings, market value added have influence to stock return while operating leverage and dividend yield haven’t influence to stock return.]]>
<![CDATA[THE EFFECT OF SIZE, FIRM AGE, GROWTH, AUDIT REPUTATION, OWNERSHIP AND FINANCIAL RATIO ON INTELLECTUAL CAPITAL DISCLOSURE ]]>
<![CDATA[YESSICA DELVIA]]>;
<![CDATA[NICO ALEXANDER]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v20i1.410
<![CDATA[The purpose of this research is to examine the effect of size, firm age, growth, audtior reputation, ownership concentration, leverage, market-to-book ratio, liquidity, and profitability on intellectual capital disclosure. This research used 157 non-financial companies that listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during 2012 until 2015. The data were analyzed using multiple regression method. The empirical result show that size, profitability, auditor’s reputation and ownership concentration have influence on intellectual capital disclosure practices while firm age, leverage, market-to-book ratio, liquidity, and growth have no influence on intellectual capital disclosure practices. .]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY REPORTING TERHADAP MANAJEMEN LABA ]]>
<![CDATA[NICO ALEXANDER]]>;
<![CDATA[AGUSTIN PALUPI]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i1.628
<![CDATA[Tujuan penelitian ini adalah untuk menguji apakah pengungkapan CSR (Corporate Social Disclosure) berpengaruh terhadap manajemen laba yang dilakukan oleh manajemen perusahaan. Manajemen laba diukur dengan menentukan besarnya manajemen laba akrual yang dilakukan oleh perusahaan dengan menghitung nilai discretionary accrual dan untuk pengungkapan CSR menggunakan index GRI (Global Reporting Initiative). Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel dipilih menggunakan purposive sampling dan diperoleh 38 perusahaan yang memenuhi kriteria. Hipotesis diuji menggunakan regresi berganda. Hasil penelitian menunjukan bahwa pengungkapan terhadap CSR berpengaruh negatif terhadap manajemen laba.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Valencia Valencia]]>;
<![CDATA[Nico Alexander]]>
<![CDATA[ E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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<![CDATA[Tujuan penelitian in untuk mendapatkan bukti terkait tata kelola perusahaan dan kualita audit dapat menminimalkan manajemen laba. Tata kelola dalam penelitian ini adalah kepemilikan manajerial, kepemilikan institusi, ukuran dewan komisaris, komite audit dan dewan komisaris independent. 79 perusahaan nonkeuangan dalam Bursa Efek Indonesia dijadikan sampel menggunakan purposive sampling dari tahun 2018 hingga 2020. Analisis regresi berganda digunakan untuk menguji hipotesis. Penelitian ini menunjukan ukuran dewan komisaris dan kualitas audit berpengaruh terhadap manajemen laba. Semakin besar ukuran komisaris perusahaan dapat mengurangi perilaku manajemen laba dan kualitas audit yang baik semakin meningkatkan kesempatan manajemen untuk melakukan manajemen laba. Sementara mekanisme tata kelola lainnya tidak dapat meminimalkan tindakan manajemen laba.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Satya Budi Prianutama]]>;
<![CDATA[Nico Alexander]]>
<![CDATA[ E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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<![CDATA[Kepatuhan Wajib Pajak diidentifikasi dari kepatuhan dalam mendaftarkan diri, menyetor kembali Surat Pemberitahuan (SPT), menghitung dan membayar pajak terutang serta membayar tunggakan pajak. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh sanksi pajak, kesadaran wajib pajak, pengetahuan perpajakan, kulitas pelayanan, sosialisasi perpajakan serta kondisi keuangan terhadap kepatuhan wajib pajak orang pribadi di wilayah Bekasi. Penelitian ini menggunakan populasi yaitu wajib pajak orang pribadi yang memiliki NPWP yang terdaftar di wilayah Bekasi dan pembayaran dilakukan sendiri, serta pernah mengikuti penyuluhan perpajakan atau sosialisasi perpajakan. Pengambilan sampel yang digunakan dalam penelitian ini yaitu menggunkan penyebaran kuesioner. Dalam penyebaran kuesioner peneliti mendapatkan 70 responden yang sesuai dengan kriteria yang dibutuhkan, metode yang digunakan adalah yaitu Convenience sampling. Hasil pengujian yang dilakukan dalam penelitian ini menunjukan bahwa variabel sanksi perpajakan dan kesadaran wajib pajak meningkatkan kepatuhan wajib pajak orang pribadi. Penelitian ini memberikan gambaran perbaikan dalam hal perpajakan, baik peningkatan fasilitas perpajakan, peningkatan sosialisasi perpajakan yang belum semua masyarakat memiliki pengetahuan akan perpajakan. Wajib pajak yang belum memahami perpajakan tidak akan mematuhi prosedur perpajakan dengan baik.]]>
<![CDATA[Does Earnings Management Practice Increase Stock Return? ]]>
<![CDATA[Nico Alexander]]>;
<![CDATA[Silvy Christina]]>
<![CDATA[ TIJAB (The International Journal of Applied Business) Vol. 6 No. 2 (2022): NOVEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/tijab.v6.I2.2022.34050
<![CDATA[This research aims to get empirical evidence the effect of earnings management in increasing stock return received by investor. Earnings management is an activity to manipulated financial statement. Earnings management can be used to improve company performance when the company has a bad performance or it can be used to maintain company performance. There are 2 earnings management, accrual and real activity manipulation. This research used both to see which one can increase stock return. This research used multiple regression analysis to test the hypothesis and the samples are manufacturing companies listed on Indonesia Stock Exchange from 2017-2019. 86 companies are selected as samples using purposive sampling. The results showed that earnings management is a negative signal for investors. When a negative signal given to investors, it will cause a decrease in stock return received by investor. This research provides an overview of earnings management practice can make investor suffer losses, so that capital market supervisors can increase the monitoring of this manipulation practices.]]>
<![CDATA[Can The Presence of Women in Corporate Governance Reduce Earnings Management Practices? ]]>
<![CDATA[Windy Aulia Anggranee]]>;
<![CDATA[Nico Alexander]]>
<![CDATA[ Global Financial Accounting Journal Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i1.7513
<![CDATA[Purpose - The purpose of this study is to obtain empirical evidence the existence of woman in corporate governance has an influence on the earnings management practice in the company. The independent variables used in this study consisted of woman board of commissioners, woman board of directors, woman audit committee. The role of female in corporate governance is expected to minimize earnings management practices because women have more rational thoughts than men. This rational thinking will reduce the practice of earnings management in the company. Research Method - The study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The number of samples used in the study were 119 companies with a total of 357 research data. The sampling method used purposive sampling and multiple regression analysis was used to test the hypothesis. Findings - The result show that woman in corporate governance mechanism cannot minimize earnings management, because number of female in corporate governance mechanism in Indonesia still little compare to number of male in corporate governance. Implication - Women who have good supervision and strong ethics of regulations are expected to reduce manipulation in financial statements if women are given equality in decision making, duties and responsibilities in governance so that companies can consider the position of women as supervisors and executors of operations in the company.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP INCOME SMOOTHING ]]>
<![CDATA[Indi Yuli Yati]]>;
<![CDATA[Nico Alexander]]>;
<![CDATA[Yusuf Faisal]]>
<![CDATA[ JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis ]]>
Publisher : <![CDATA[STIE Tri Bhakti ]]>
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DOI: 10.59806/tribisnis.v4i2.226
<![CDATA[Penelitian ini bertujuan untuk mendapatkan bukti empiris dari pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap perataan laba pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Terdapat 19 perusahaan yang memenuhi kriteria dan dijadikan sampel. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan hipotesis yang digunakan adalah binary logistic. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran perusahaan tidak berpengaruh terhadap perataan laba. Penelitian ini menggunakan pendekatan kuantitatif. Dengan menggunakan metode analisis statistik menggunakan analisis Regresi Logistik. Metode ini digunakan untuk mengukur pengaruh profitabilitas, Leverage dan Ukuran Perusahaan terhadap perataan laba. Studi ini memiliki rekomendasi untuk pengambilan keputusan. Ketika melakukan praktik perataan laba, perusahaan atau manajemen dapat menyakinkan potensial kreditur laba perusahaan memiliki volatilitas yang rendah sehingga mengurangi risiko, memungkinkan untuk memaksimalkan nilai dan perusahaan, kemudian mengurangi fluktuasi suatu perusahaan yang berkepanjangan serta mengurangi beban pajak dan membantu memenuhi harapan para analis atas peningkatan laba yang stabil.]]>
<![CDATA[Pengujian Praktik Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Pemoderasi ]]>
<![CDATA[Nico Alexander]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.777
<![CDATA[This study aims to obtain empirical evidence of the effect of the independence of commissioners and audit committees on earnings management and to test audit quality as a moderating variable can strengthen the relationship between the independence of commissioners and audit committees on earnings management or weaken the relationship between the independence of commissioners and audit committees on earnings management. Audit quality as a moderating variable, because high quality auditors strengthen supervision of management so that the profits reported in the financial statements are more transparant and free from misstatements. Manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 were used as samples and 94 companies were selected using purposive sampling method. This study uses path analysis to test the hypothesis. The results showed that the independence of commissioners and audit committees can reduce earnings management behavior by management. Supervisory activities by independent commissioners and audit committees are more effective in reducing opportunistic behavior by management, so that information can be more transparent and have higher quality. This study also provides results that higher audit quality can strengthen the relationship between audit committee independence and earnings management. This study provides information to investors and companies that to prevent earnings management, they can add commissioners and audit committee members from outside the company and also use qualified auditors in providing opinions.]]>
<![CDATA[Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance ]]>
<![CDATA[Alexander, Nico]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v9i2.6389
<![CDATA[The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance. The variables that are used consist of the bonus mechanism, debt convenant, and tunneling incentive. The study used a two-stage regression analysis to analyze its hypotheses. 12 multinational manufacturing corporations listed between 2019 and 2021 on the Indonesia Stock Exchange represent the research sample. The purposive technique was the method used for selecting the research sample. The findings proved that the tunneling incentive has a negative impact on the decision of transfer pricing. This indicates the decision to utilize transfer pricing will be fewer depending on the percentage of foreign ownership in the business. In meanwhile, transfer pricing decisions are unaffected by bonus mechanism and debt covenants. Additionally, the findings demonstrate that tax evasion is unaffected by transfer pricing. This outcome demonstrates that there are still alternative strategies for avoiding taxes; transfer pricing has not become a significant one. The results of this study cannot be applied to other sectors within the company because it solely examines multinational manufacturing companies. Future research can use different variables or different measurements to get better results because not all of the variables used have an impact on transfer pricing or tax avoidance. The study's findings may be useful as a framework for other researchers looking into related subjects, and the results can also provide parties responsible for Indonesian taxation with more information to help them develop regulations related to transfer pricing and tax avoidance.]]>
