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Martha Carolina
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ANALISIS PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PRAKTIK PENGHINDARAN PAJAK Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 5 No 1 (2020): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

This study uses agency theory that explains the difference of interests (agency problems) between principals and agents. To solve these difference of interests, it uses aggressive tax avoidance in order to optimize both interests. This study uses observation of secondary data obtained from the audited financial statements of manufacturing companies.The results showed that this study had passed classic assumption test. The F test shows that the independent variables jointly influence the dependent variable with significant value of 0,000. The t test results showed profitability (ROA) and leverage (DER) with each a significant value of 0,000; 0,870. Finally, the conclusion of this study shows that ROA variable (X1) affects tax avoidance (Y), ROA has a negative effect on tax avoidance. whereas DER variable (X2) has no effect on tax avoidance (Y).
PENGARUH OPINI AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN KEMENTERIAN/LEMBAGA PEMERINTAH DI INDONESIA Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 4 No 1 (2019): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Disclosure is the most important aspect in financial statement. Full disclosure provides an easy understanding about the contents for user in order to make precise decision. This research examines full disclosure of Ministries/Insitutions in Indonesia based on Governmental Accounting Standard (SAP). The study was conducted to analyze the effect of audit opinions on the level disclosures of Ministries/Insitutions. The model using the lag effect, which examines the influence of audit opinions 2016 on the disclosures of financial statement in 2017. The result showed opinion has a positive and significant impact on disclosure.
PENGARUH IMPOR PANGAN TERHADAP KESEJAHTERAAN PETANI PANGAN Martha Carolina; Robby A. Sirait
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 3 No 2 (2018): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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This study uses Feasible Generalized Least Square (FLGS) model to assess the impact of food import on the farmers welfare by monthly time series data for the period 2011 to 2017. The number of food imports were used as dependent variables and independent variables is Nilai Tukar Petani (NTP) as indicator of farmers welfare degree. The estimation showed a negative relationship between the number of food import and farmers welfare. But, the relationship not statistically significant.
DAMPAK PERUBAHAN UNDANG-UNDANG NOMOR 32 TAHUN 2004 KE UNDANG-UNDANG NOMOR 23 TAHUN 2014 TERHADAP PENGALIHAN KEWENANGAN MANAJEMEN PENDIDIKAN MENENGAH Jesly Yuriaty; Martha Carolina
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 2 No 2 (2017): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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This study aims to determine the government affairs concurrent in Act Nomor 23 year 2014 and its comparation with Act Nomor 32 year 2004 regarding The Authorities of Middle Education will be transferred From District To Province. This research used method of Qualitative Descriptive Research. The results showed The Authorities Transfer of Middle Education to Province will make impact in order to uniform middle education policy in Province, to lessen the work load in District and efficiency of region allocation budget (APBD). Yet, it can reduced the significance of autonomy that potentially disadvantageous the constitutional rights. Coordination amongst government needed thus mitigate the overlap in authorities/discrepancy between regions.
Co-Authors Jesly Yuriaty Robby A. Sirait