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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Journal of Management and Business Eduvest - Journal of Universal Studies
Nabila Amaro Laila Rosyda
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Religion Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences

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Pengaruh Kebijakan Deviden terhadap Volatilitas Harga Saham Daffa Putra Alvaro; Nabila Amaro Laila Rosyda
ManBiz: Journal of Management and Business Vol 3 No 1 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i1.5489

Abstract

This study aims to examine the effect of dividend policy on stock price volatility. Dividend policy is measured through the proxies of dividend payout ratio, dividend yield and dividend per share. This research also adds control variables in the form of profit volatility and company growth. Stock price volatility was measured using Baskin's Model (1989). The sample used in this study is 49 financial sector companies listed on the Indonesia Stock Exchange from 2014-2019 and have met the qualifications of the research criteria. Determination of the sample is determined by purposive sampling method which produces 294 annual report data of companies engaged in the financial sector. This study uses panel data regression. This study was conducted with the aim of examining the effect of dividend policy variables with the proxies of dividend payout ratio, dividend yield and dividend per share on stock price volatility. This research resulted in dividend payout ratio, dividend per share and dividend yield significant negative effect on stock price volatility.
Tax Audit Strategy in Promoting the Improvement of Corporate Governance in the Field of Accounting Nabila Amaro Laila Rosyda; Tjiptohadi Sawarjuwono; Daffa Putra Alvaro
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1462

Abstract

The tax audit scheme requires the WP Agency to present financial information through accounting bookkeeping. This study aims to examine DGT's strategy, one of which is tax audits in encouraging the improvement of corporate governance in accounting, considering the output of accounting, namely the company's financial statements as the basis for WP Badan to calculate the amount of tax payable in implementing the Self Assessment System (SAS) in Indonesia. This research raises prospect theory as a reference for thinking in order to interpret the behavior of WP Badan in complying with national tax policies in terms of corporate governance in the preparation and presentation of fiscal financial statements as the basis for calculating taxes deposited to the State. The methodology used is a literature study through primary and secondary data with content analysis as a data analysis technique. Research findings show that concerns that WP Badan will be subject to administrative sanctions as well as criminal sanctions due to audits will encourage WP Badan to carry out procedures in making accounting books and presenting fiscal financial statements appropriately.
Mengungkap Potensi Konspirasi dalam Internal Audit Function Rosyda, Nabila Amaro Laila; Sawarjuwono, Tjiptohadi; Sudaryati, Erina; Syarifudin, Syarifudin
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20016

Abstract

Penelitian ini bertujuan untuk mengungkap bagaimana potensi konspirasi yang berdampak pada potensi terganggunya Internal Audit Function (IAF) khususnya dalam lingkup pengadaan dan engineering pada Korporasi XYZ. Studi kasus Yin (2003) merupakan pendekatan yang digunakan dalam penelitian ini. Pengumpulan data dilakukan melalui empat cara, diantaranya: interview, direct observation, documentation, dan archival record. Data-data yang telah dikumpulkan dianalisis dengan tiga analisis dominan yaitu melalui pattern matching, explanation building, dan time-series analysis. Teori konspirasi digunakan sebagai acuan berpikir dalam memahami bagaimana tindakan konspirasi bisa terwujud. Hasil penelitian dituangkan dengan bentuk pola-pola dari potensi konspirasi serta kerugian pada Korporasi XYZ. Adapun pola-pola atas potensi konspirasi diantaranya: 1) potensi success fee yang diberikan vendor, 2) potensi pengiriman bahan baku under grade, 3) potensi penambahan proses produksi, 4) potensi bahan produksi digunakan dalam rentang waktu yang pendek, 5) potensi penyetaraan harga bahan baku under grade dengan bahan baku top grade, 6) potensi pembenahan mesin produksi dialihkan ke bengkel eksternal. Implikasi dari hasil penelitian ini yakni meminimalisir adanya dugaan negatif yang mengarah ke potensi konspirasi serta menghindarkan Korporasi XYZ dari kerugian material, khususnya pada lingkup pengadaan dan engineering.  Dengan demikian, penelitian ini berkontribusi dalam menelaah celah-celah pengendalian yang mengarah pada potensi konspirasi dengan  mengusulkan adanya peningkatan sistem kontrol melalui IAF pada area rawan khususnya lingkup pengadaan dan engineering, salah satunya dengan penerapan sistem whistle blowing dan e-procurement.
Co-Authors Daffa Putra Alvaro Daffa Putra Alvaro Erina Sudaryati Syarifudin Syarifudin Tjiptohadi Sawarjuwono