Articles
Does independent commissioner have a role in the relationship between sustainability disclosure, debt policy, and tax avoidance?
Riska Aditya Rahma;
Amrie Firmansyah
Journal of Contemporary Accounting Volume 4 Issue 2, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
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DOI: 10.20885/jca.vol4.iss2.art1
This study examines the effect of sustainability disclosure and debt policy on tax avoidance. It includes an independent commissioner as a moderating variable. This study employed a quantitative method and secondary data obtained from financial reports and annual reports of companies in the consumer goods sector in Indonesia which are listed on the Indonesia Stock Exchange (IDX). Data were obtained from www.idx.co.id, www.idnfinancials.com and the company's official website. The research sample comprised 52 companies which were observed through 220 observations between 2017 and 2020. The hypothesis testing in this study was conducted by using multiple linear regression analysis for panel data. The results of this study suggest that sustainability disclosure and debt policy are negatively related to tax avoidance. Furthermore, independent commissioner does not have a moderating role in the relationship between sustainability disclosure and tax avoidance. Meanwhile, independent commissioner strengthens the negative relationship between debt policy and tax avoidance. This study indicates that the Indonesia Financial Services Authority needs to improve policies in selecting independent commissioners from listed companies in Indonesia to improve corporate governance implementation.
KUALITAS LAPORAN KEUANGAN DI INDONESIA: TRANSPARANSI INFORMASI KEUANGAN DAN KARAKATERISTIK PEMERINTAH DAERAH
Amrie Firmansyah;
Muhamad Rizal Yuniar;
Zef Arfiansyah
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 4 No 2 (2022): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia
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DOI: 10.33827/akurasi2022.vol4.iss2.art180
Kualitas laporan keuangan mencerminkan kesesuaian informasi keuangan yang disajikan oleh suatu entitas dengan standar akuntansi yang berlaku. Laporan keuangan yang berkualitas baik menunjukkan bahwa informasi yang terkandung di dalamnya dapat digunakan dalam pengambilan keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh transparansi informasi keuangan, belanja modal, kesehatan keuangan dan ukuran pemerintah daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan pendekatan metode kuantitatif. Data penelitian diambil dari ikhtisar laporan keuangan pemerintah kabupaten/kota di Indonesia tahun 2016 sampai dengan tahun 2019. Data penelitian ini bersumber dari www.djpk.kemenkeu.go.id, website resmi pemerintah daerah, dan www.bpk.go.id. Berdasarkan purposive sampling, sampel penelitian ini berjumlah 349 observasi. Pengujian hipotesis penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Hasil pengujian menunjukkan bahwa transparansi informasi keuangan dan ukuran pemerintah daerah berpengaruh positif terhadap kualitas laporan keuangan. Penelitian ini juga menyimpulkan bahwa belanja modal dan kesehatan keuangan pemerintah daerah tidak bepengaruh terhadap kualitas laporan keuangan. Penelitian ini dapat digunakan oleh Badan Pemeriksa Keuangan dalam melakukan indikasi awal atas kualitas laporan keuangan pemerintah daerah.
ENVIRONMENTAL UNCERTAINTY, DEBT POLICY, TAX AVOIDANCE: DOES MANAGERIAL ABILITY MATTER?
Luthfia Annida;
Amrie Firmansyah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v4i2.162
This study examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in this study is quantitative. This study utilizes secondary data from annual financial reports of property & real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on purposive sampling, the total sample of this study amounted to 77 observations. The data derives from www.IDX.co.id and official company website. The analysis technique used is multiple linear regression for the cross-section data. The results of this study suggest that environmental uncertainty is not associated with tax avoidance, while debt policy is negatively associated with tax avoidance and indicates that managerial ability weakens the positive effect of environmental uncertainty on tax avoidance. Meanwhile, the managerial ability does not moderate the relationship between debt policy and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to supervise listed companies to increase protection for investors in capital market. In addition, the Indonesian Tax Authority needs to improve the income tax policy for corporate taxpayers related to company's capital structure.
FRAUD DETECTION AUTOMATION THROUGH DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE
Wishmy Meinawa Ikhsan;
Elzami Haqie Ednoer;
Winanda Setyaning Kridantika;
Amrie Firmansyah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v4i2.166
This study aims to review the use of data analytics and artificial intelligence in fraud detection to support internal audits. This study employs a qualitative method with a scoping review approach. The research data comprised 24 online journal articles indexed by Scopus and Sinta, which were used as the basis for scoping reviews. The stages carried out in this study consisted of identifying research questions, using keywords, selecting literature, mapping the results of research data, and compiling a summary of research results. This study concludes that the fraud detection model based on data analytics and artificial intelligence has a high accuracy value in improving audit quality. This study indicates that the Indonesian Financial and Development Supervisory Agency needs to increase the use of technology, including data analytics and artificial intelligence, to detect fraud optimally.
ENVIRONMENTAL UNCERTAINTY, DEBT POLICY, TAX AVOIDANCE: DOES MANAGERIAL ABILITY MATTER?
Luthfia Annida;
Amrie Firmansyah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v4i2.162
This study examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in this study is quantitative. This study utilizes secondary data from annual financial reports of property & real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on purposive sampling, the total sample of this study amounted to 77 observations. The data derives from www.IDX.co.id and official company website. The analysis technique used is multiple linear regression for the cross-section data. The results of this study suggest that environmental uncertainty is not associated with tax avoidance, while debt policy is negatively associated with tax avoidance and indicates that managerial ability weakens the positive effect of environmental uncertainty on tax avoidance. Meanwhile, the managerial ability does not moderate the relationship between debt policy and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to supervise listed companies to increase protection for investors in capital market. In addition, the Indonesian Tax Authority needs to improve the income tax policy for corporate taxpayers related to company's capital structure.
FRAUD DETECTION AUTOMATION THROUGH DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE
Wishmy Meinawa Ikhsan;
Elzami Haqie Ednoer;
Winanda Setyaning Kridantika;
Amrie Firmansyah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v4i2.166
This study aims to review the use of data analytics and artificial intelligence in fraud detection to support internal audits. This study employs a qualitative method with a scoping review approach. The research data comprised 24 online journal articles indexed by Scopus and Sinta, which were used as the basis for scoping reviews. The stages carried out in this study consisted of identifying research questions, using keywords, selecting literature, mapping the results of research data, and compiling a summary of research results. This study concludes that the fraud detection model based on data analytics and artificial intelligence has a high accuracy value in improving audit quality. This study indicates that the Indonesian Financial and Development Supervisory Agency needs to increase the use of technology, including data analytics and artificial intelligence, to detect fraud optimally.
Peran Kebijakan Utang Dalam Hubungan Pengungkapan Keberlanjutan dan Nilai Perusahaan
Amrie Firmansyah;
Galih Satriya Praptama;
Haqqul Fajri Hasibuang
Jurnal Ekonomi Vol 31 No 01 (2022): [Jurnal STEI Ekonomi - JEMI] Vol. 31 No. 01 (Juni 2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)
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DOI: 10.36406/jemi.v31i01.607
Penelitian ini bertujuan untuk menguji pengaruh pengungkapan keberlanjutan terhadap nilai dari perusahaan dan menguji peran moderasi kebijakan utang dalam hubungan antara pengungkapan keberlanjutan dan nilai perusahaan. Penelitian ini menggunakan sampel dari perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia selama periode 2016 sampai dengan 2020. Data penelitian bersumber dari www.idx.co.id. www.idnfinancials.com, www.finance.yahoo.com, dan situs resmi perusahaan. Berdasarkan teknik purposive sampling, sampel penelitian ini berjumlah 440 observasi. Pengujian hipotesis dilaksanakan dengan menggunakan analisis regresi linear berganda untuk data panel. Hasil pengujian menunjukkan bahwa pengungkapan keberlanjutan berpengaruh negatif terhadap nilai perusahaan, sedangkan kebijakan utang tidak memoderasi hubungan pengungkapan keberlanjutan dan nilai perusahaan. Penelitian ini mengindikasikan bahwa Otoritas Jasa Keuangan perlu meningkatkan monitoring penerapan keberlanjutan oleh perusahaan yang terdaftar di BEI. Selain itu, Otoritas Jasa Keuangan perlu meningkatkan kebijakan atas penerapan keberlanjutan.
Implementasi ISAK 16: Aset Keuangan Atau Aset Tak Berwujud?
Sofiana Dewi;
Made Dwi Cahaya Permana;
Muhammad Iqbal;
Amrie Firmansyah
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v12i2.4774
This study aims to review the implementation and disclosure of concession rights in the company's financial statements in 4 (four) business sectors. In addition, this study reviews the extent to which service concessions are recognized as intangible or financial assets. This study uses a qualitative method with a content analysis technique. The data used in this content analysis are journals, theses, and internship reports with ten works of literature. This study concluded that the application of service concession accounting had been carried out following the provisions of ISAK 16 (2014), starting from the recognition, measurement, disclosure, and impact of its application. The company can disclose assets using financial and intangible assets according to an agreement between the government as the grantor and the private sector as the operator.
LOCAL GOVERNMENTS FINANCIAL REPORTING QUALITY IN PAPUA AND WEST PAPUA: DO LOCAL GOVERNMENT CHARACTERISTICS MATTER?
Amrie Firmansyah;
Zef Arfiansyah;
Muhamad Rizal Yuniar
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia
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DOI: 10.23969/jrak.v14i2.5552
This study investigates the effect of local government size, local government spending, and the local government dependence level on the financial reporting quality. This study employs a quantitative method. The research data summarizes the financial statements of the regency/city governments in Papua and West Papua from 2016 to 2020. The data is sourced from www.djpk.kemenkeu.go.id and www.bpk.go.id. By using purposive sampling, the sample amounted to 207 observations. The hypothesis testing of this research was conducted employing logistic regression. The test results suggest that the local government size and local government spending are positively associated with financial reporting quality. In contrast, the local government dependence level is negatively associated with financial reporting quality.
Hubungan Kinerja Keuangan Perusahaan dan Nilai Perusahaan
Rezky Yosepha Tarigan;
Amrie Firmansyah;
Dinis Dwi Shinta Ramadhani;
Wishmy Meinawa Ikhsan
Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya
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DOI: 10.21632/saki.5.1.38-60
This study aims to investigate financial performance against value. CEO share ownership is used as a moderating variable in the relationship between the two. The company's performance in this study uses economic value added (EVA). The data used in this study are sourced from the financial statements and stock prices of non-financial companies listed on the Indonesian stock exchange from 2018 to 2020. The data are sourced from www.idx.co.id, the company's official website, and www.finance.yahoo.com. Sampling was conducted by purposive sampling with a total sample that can be used amounted to 84 observations. Research data were tested using multiple linear regression analysis for panel data. This study concludes that the company's financial performance negatively relates to firm value. Meanwhile, the CEO's share ownership did not succeed in having a moderating role in the relationship between firm performance and firm value. Based on the results of this study, the Financial Services Authority needs to increase the role of monitoring the company's performance in aligning the interests of investors.