Articles
Tax Avoidance and Corporate Risk: Does CSR Disclosure Make a Difference?
Hargiasto, Hartito;
Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro
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DOI: 10.36766/0xbcee41
Companies face various risks when carrying out their daily operational activities. One aspect that can increase this risk is the practice of tax avoidance. This study aims to evaluate the effect of tax avoidance on corporate risk, with corporate social responsibility (CSR) disclosure used as a moderating variable. This study focuses on coal mining companies listed on the Indonesian Stock Exchange from 2021 to 2023. Through the purposive sampling method, 36 observations were obtained as research samples. Data processing was carried out using linear regression to test the established hypotheses. The test results show that tax avoidance positively affects corporate risk, while CSR disclosure has been shown to weaken this relationship significantly. This finding is consistent with agency theory, which states that information asymmetry can encourage management to avoid taxes, and is in line with signaling theory, which emphasizes that CSR disclosure can minimize information asymmetry, thereby increasing investor confidence. Therefore, this study concludes that CSR disclosure can help reduce the risks arising from tax avoidance activities and be a reference for investors in making more appropriate investment decisions.
Analisis Akuntansi Untuk Likuidasi Korporasi Pada Reksa Dana Terproteksi Tram Terproteksi Prima Xi
Gufron, Ahmad;
Firmansyah, Amrie; Firdaus, Firman Anugrah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.35212/277626
The Imposed Statement of Financing Accounting Standards in Indonesia allow an entity to use another accounting basis other than going concept base when management intends to liquidate the entity or discontinue the trading (PSAK 1, 2015). This study aims to discuss the implementation of accounting standard and the procedures applied by the Reksa Dana Terproteksi TRAM Terproteksi Prima XI management related to its liquidation. This study employs a qualitative approach with using data of TRAM Terproteksi Prima XI’s Audited Financial Statement 31 December 2015 (Liquidation Base) and 2014 (Business Continuity Base) and for the years on that date and Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus. Therefore, it could be seen the relation to the imposed accounting standard and liquidation procedures regulated in Indonesia. This study concludes that Reksa Dana Terproteksi TRAM Terproteksi Prima XI apply FASB Accounting Standards Codification Topic 205 on Liquidation Basis of Accounting in the liquidation process. Also of terms of corporate liquidation procedures, Reksa Dana Terproteksi TRAM Terproteksi Prima XI implements more detailed procedures that the Act number 47 of 2007 which only regulates the procedure of liquidation in practice. It could be seen from Reksa Dana Terproteksi TRAM Terproteksi Prima XI’s Prospectus which further explains the obligations of investment managers in the liquidation process compared to the role of the liquidator itself and reporting the results of liquidation and the distribution of proceeds of liquidation to the Financial Services Authority.
The Implementation Of Accounting For Environmental Liabilities
Firmansyah, Amrie;
Medina, Suhita Santi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.35212/riset.v1i2.20
This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.
THE ROLE OF BEHAVIORAL THEORY IN THE RESEARCH OF MSMEs TAX COMPLIANCE IN INDONESIA
Arham, Amardianto;
Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v3i1.71
This study aims to map determinants and analyze behavioral theory's role in the tax compliance of MSMEs in Indonesia to provide recommendations for future research agendas. This study uses a qualitative method with a bibliographic approach. This research object comprises 37 research articles published by Sinta accredited journals or Scopus indexed journals from 2014 to early October 2020. The results show that the most widely used behavioral theories are planned behavior and attribution theory. Meanwhile, the most tested determinants are tax knowledge, tax sanctions, and taxpayer awareness. The role and linkages of behavioral theory with several independent variables that still suggest various test results and several independent variables that are rarely tested both in Indonesia and in the international context are recommendations for future research agendas.
LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE
Rahayu, Sri;
Firmansyah, Amrie;
Perwira, Hendrik;
Saputro, Suryo Kencono Adi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v4i1.135
This study examines the effect of liquidity and leverage on tax avoidance. In addition, this study employs firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of research sample based on purposive sampling method with a total sample of 60 observations. Research data is secondary data accessed through www.idx.co.id and www.idnfinancials.com. This study concludes that liquidity is positively associated with tax avoidance, while leverage is not associated with tax avoidance. Other findings indicate that firm size does not provide a moderating role in testing the effect of liquidity and leverage on tax avoidance. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies.
RELATED PARTY CONCEPT, TRANSFER PRICING CORRECTION DISPUTES, MUTUAL AGREEMENT PROCEDURE (MAP) SUBMISSION: INDONESIA CASE
Ilham, Muhammad;
Widiastuti, Budiasih;
Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v4i1.137
This research aimed to determine the concept of related parties between countries as the entry point for resolving the dispute over Transfer Pricing (TP) through Mutual Agreement Procedure (MAP). This research was conducted with qualitative methods to observe the phenomena in the practices of related parties and their relation to the submission of MAP. The data employed are primary in structured interviews and content analysis sourced from research results and regulations issued by the government. The results of this study indicate that to be resolved through MAP, a Transfer Pricing correction dispute must occur between two countries that have the same interpretation of the determination of the related parties. So, not all TP correction disputes across countries can be resolved through MAP because each country has autonomous rights to define related parties differently.
FRAUD DETECTION AUTOMATION THROUGH DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE
Ikhsan, Wishmy Meinawa;
Ednoer, Elzami Haqie;
Kridantika, Winanda Setyaning;
Firmansyah, Amrie
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.
PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH
Chandra, Welly;
Firmansyah, Amrie;
Trisnawati, Estralita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v5i1.215
This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.
DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION?
Firmansyah, Amrie;
Ngesthi, Priscilla Oliviane;
Agustin, Ricy Dwi;
Trisnawati, Estralita
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v5i1.216
Essential information from the company indicates potential and existing investors in investing their funds. Through these indicators, shareholders can analyze the company's sustainability in the future so that this information can be used in investments. However, companies are only sometimes at their best. Thus, this study determines the effect of profitability, operating cash flow, and liquidity on going concern audit opinion. This study employs data from transportation companies listed on the Indonesia Stock Exchange/IDX from 2019 to 2021. The sample selection technique employed in this study is purposive sampling, with 47 observations. The test employed in this study is the logistic regression. This study concludes that profitability and liquidity are not associated with going concern audit opinion, while operating cash flow is negatively associated with going concern audit opinion. This study suggests that operating cash flow is essential information that can be an early indication of risk mitigation that must be carried out for the company’s going concern.
DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK?
Firmansyah, Amrie;
Pamungkas, Pria Aji;
Prakosa, Dani Kharismawan;
Purwaka, Adhitya Jati;
Bachtiar, Muchamad Izaaz Hannun
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press
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DOI: 10.37641/riset.v5i2.263
Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.