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PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2014-2019) Nelyumna; Yetty Murni; Baskara Putratama Arta
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 2 (2021): Mei
Publisher : FEB-UP Press

This study aims to analyze the effect of independent commissioners, audit committee, financial distress and company size on auditor switching. The population of this study were all coal mining companies listed on the Indonesia Stock Exchange for the period 2014-2019 with a total sample of 13 companies selected by purposive sampling method. The data analysis technique uses descriptive analysis and logistic regression using SPSS version 20. The results of hypothesis testing prove that the independent board of commissioners has no effect on auditor switching. The audit committee has a significant effect on auditor switching. Financial distress has no effect on auditor switching. Firm size has no effect on auditor switching.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMITE AUDIT, LEVERAGE, DAN RETURN OF ASSET TERHADAP TAX AVOIDANCE. Darel Imada Darel Natanael; Yetty Murni; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 2 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i2.2140

Berdasarkan laporan hasil survei penyidik IMF, Ernesto Crivelly tahun 2016, Indonesia masuk peringkat 11 terbesar dengan nilai diperkirakan 6,48 miliar dolar AS. Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, komite audit, leverage, dan return on asset terhadap tax avoidance. Penelitian ini mengambil sampel perusahaan LQ45 2018-2019 dari BEI. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 28 perusahaan terpilih. Metode analisis dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, uji regresi linier berganda, dan uji pemilihan model. Alat untuk penelitian ini menggunakan Eviews9. Hasil penelitian ini menunjukkan bahwa corporate social responsibility dan komite audit tidak berpengaruh terhadap tax avoidance, sedangkan leverage dan return on asset berpengaruh terhadap tax avoidance.

MENGUKUR KINERJA BANK JAMBI SEBELUM DAN SAAT PANDEMI COVID-19 Fathimah Alfia Rizqi; Yetty Murni; Eka Sudarmaji
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 2 No 2 (2022): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v2i2.3408

The purpose of this study was to analyze the effect of banking ratios, specifically Capital Adequacy Ratio (CAR), BOPO, Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Quick Ratio (QR), Investing Policy Ratio (IPR), GWM, Primary Ratio (PR), Cost of Fund (COF) on financial performance (ROA) at Bank Jambi for the period 2012-2020. The data analysis used linear regression. Normality test, classical assumption test, autocorrelation test, heteroscedasticity test, and multicollinearity test had been performed. The prediction of optimal banking performance ratio based on the coefficient of determination used the Stepwise regression method. The goal of the stepwise regression method was to get the best model from a regression analysis with a high and significant correlation to the dependent variable. If there were variables that were not significant, then the variable was eliminated. This study indicates that only one variable can explain its effect on ROA of the ten independent variables, and the most dominant is the BOPO variable with an R Square value of 0.86 or 86%. Keyword: Financial ratio, Bank JAMBI, Covid19, BOPO, Return On Asset

PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE DAN MEKANISME GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020) Yasmin Shabirah Kaplale; Yetty Murni; Salis Musta Ani
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.4033

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui Pengaruh Environmental Disclosure, Social Disclosure, dan Mekanisme Governance terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020). Data yang digunakan adalah data sekunder berupa data annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 35 perusahaan sehingga data observasi berjumlah 85 sampel. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan environmental disclosure, social disclosure, dan komite audit tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Environmental Disclosure, Social Disclosure, Komisaris Independen, Komite Audit, Profitabilitas. ABSTRACT The purpose of this study was to determine the Effect of Environmental Disclosure, Social Disclosure, and Governance Mechanisms on Firm Value (Empirical Study on Companies Listed on the Indonesia Stock Exchange in 2018-2020). The data used is secondary data in the form of annual report data for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The sample selection in this study was a purposive sampling method. Based on the predetermined criteria obtained a sample of 35 companies so the observation data amounted to 85 samples. The hypothesis test used is multiple linear regression analysis using the IBM SPSS Statistic version 25.0 program. The results of this study indicate that the independent board of commissioners has a positive and significant effect on firm value. Keywords: Environmental Disclosure, Social Disclosure, Independent Board of Commissioners, Audit Committee, Profitability.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN PUBLIK DI INDONESIA Yusrina Widya Santi; Yetty Murni; Hindradjid Harsono
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 1 (2023): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i1.4266

Abstract A developing country or who have advanced greatly in need of funds for development. One of the biggest sources of funding are taxes. However, there are still many taxpayers, especially companies that do not comply. This study aims to examine the effect of Profitability, Leverage, Audit Committee, Independent Commissioner, and Institutional Ownership on Tax Avoidance. The object in this study are manufacturing companies of the food and beverages subsector listed on the Indonesia Stock Exchange for the period 2015-2019. Based on predetermined criteria, the number of samples in the study were eleven of twenty-seven manufacturing companies of the food and beverages subsector listed on the Indonesia Stock Exchange for the period 2015-2019, taken purposively. Then, this study uses secondary data through documentation data collection. Data analysis is done by using the EViews 9.0 program. Where The result of the research conducted indicate that Audit Committee and Independent Commissioner have influence on Tax Avoidance, whereas Profitability, Leverage, and Institutional Ownership has no effect on Tax Avoidance. Of the five variables, it is able to explain Tax Avoidance by 52.03% and the rest is influenced by variables outside the study. Keyword: Tax Avoidance, Profitability, Leverage, Audit Committee, Independent Commissioner, Institutional Ownership Abstrak Negara yang sedang berkembang maupun yang telah maju sangat membutuhkan dana untuk pembangunan. Salah satu sumber dana terbesar aadalah pajak. Namun, masih banyak wajib pajak khususnya perusahaan yang tidak patuh. Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage, Komite Audit, Komisaris Independen, dan Kepemilikan Institusional terhadap Penghindaran Pajak. Objek penelitiannya adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari periode 2015-2019. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak sebelas dari duapuluh tujuh perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019, yang diambil secara purposive. Kemudian menggunakan data sekunder melalui pengumpulan data dokumentasi. Pengolahan data dilakukan melalui program Eviews 9.0. Dimana hasil penelitian yang dilakukan menunjukkan bahwa Komite Audit dan Komisaris Independen berpengaruh terhadap Penghindaran Pajak, sedangkan Profitabilitas, Leverage, Kepemilikan Institusional tidak berpengaruh terhadap Penghindaran Pajak. Dari kelima variable tersebut mampu menjelaskan Penghindaran Pajak sebesar 52.03% dan sisanya dipengaruhi oleh variabel diluar penelitian. Kata Kunci : Penghindaran Pajak, Profitabilitas, Leverage, Komite Audit, Komisaris Independen, Kepemilikan Institusional.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT FEE PADA PERUSAHAAN PUBLIK DI INDONESIA Haikal Farras; Yetty Murni
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.4875

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, risiko perusahaan, profitabilitas, dan tipe kepemilikan terhadap audit fee pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Model analisis yang digunakan adalah analisis regresi data panel dan mengolah data menggunakan Eviews 10. Populasi dalam penelitian ini ada 155 perusahaan dengan sampel 25 perusahaan manufaktur tahun penelitian 2017-2021. Jenis data dalam penelitian ini adalah data sekunder dengan pemilihan sampel yaitu metode purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, risiko perusahaan, tipe kepemilikan berpengaruh terhadap audit fee sedangkan profitabilitas tidak berpengaruh terhadap audit fee. Kata Kunci: audit fee, ukuran perusahaan, risiko perusahaan, profitabilitas, tipe kepemilikan. ABSTRACT This study aims to determine the effect of firm size, firm risk, profitability, and the ownership on audit fee in manufacturing companies listed on the Indonesia stock exchange. The analytical model used is panel data regression analysis and processing data using Eviews 10. The population of this studi were 155 companies and the sampel were 25 manufacturing companies sectors for the 2017-2021 research year. The type of data in this study is secondary data with a sample selection method, namely the purposive sampling method. The result of this study indicates that firm size, firm risk, and the ownership affect audit fee. While profitability does not have effect on audit fee. Keywords: audit fee, firm size, firm risk, profitability, the ownership.

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