Garuda - Garba Rujukan Digital

Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.

Corporate Governance, Voluntary Disclosure, Earning Quality, Information Asymmetric: A Conceptual Framework Putra, Danang Adi; Herawansyah; Sriwidharmanelly; Madani Hatta
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 3 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i3.162

There are many factors in financial markets that have different levels of understanding and knowledge in managing available information. With this condition, actors/participants, especially investors, will be informed differently, or there will be information asymmetry in the financial market. This study aimed to develop a conceptual framework that investigates and provides a systematic understanding of the relationship between profit quality, voluntary disclosure, and information asymmetry as single and interaction effects. Furthermore, the study explains the role of corporate governance implementation on the quality of earnings and voluntary disclosure. The explanation of the relationship between the variables studied is based on agency theory with a literature review related to earning quality, voluntary disclosure, information asymmetry, and corporate governance. This conceptual framework illustrates the impact of earning quality and voluntary disclosure on information asymmetry and the role of the interaction between earnings quality and voluntary disclosure of information asymmetry. The results of the literature review present five prepositions that can be formulated in hypotheses to be confirmed. In conclusion, this framework allows researchers and practitioners to investigate further the relationship between variables intended in this research model.

The Effect of Profitability, Liquidity, Leverage, Dividend Policy and Foreign Ownership on Firm Value Nadia, Refika; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.962

This research aims to empirically test the influence of profitability, liquidity, leverage, dividend policy and foreign ownership on firm value. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2018-2022. The sampling technique used a purposive sampling method with predetermined criteria there were 55 observations. The research results provide empirical evidence that leverage and foreign ownership have a positive and significant effect on firm value, while profitability, liquidity and dividend policy have no effect on firm value. This research provides implications for capital structure theory which states that the use of higher leverage will increase firm value and also provides implications for agency theory in explaining the relationship between foreign ownership and firm value and provides implications for signal theory in explaining the relationship between profitability and dividend policy on firm value.

The Influence of Political Connections on Banking Performance with Board of Directors Diversity as a Moderating Variable Putriani, Eva; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1003

The study endeavors to empirically demonstrate how political ties impact the performance of banks, while considering the Board of Directors' diversity as a potential influencing factor among banking firms listed on the Indonesia Stock Exchange during the 2017-2022 period. Within this research, political connections are represented as dummy variables, denoting firms linked with the government, directors having affiliations with shareholders, or associations with political parties or other governmental bodies. Banking performance is assessed through proxies such as ROA, ROE and loan loss provision. The diversity of the board of directors, evaluated by the ratio of female directors to the total board members, serves as a moderating variable. The research formulates two hypotheses, all of which underwent testing using the SPSS 28 application. Findings revealed that political connections positively influence banking performance as measured by ROA, demonstrate no impact on ROE, and exhibit a significant negative effect on LLP. Moreover, the diversity of the board of directors moderates the correlation between political connections and banking performance in terms of ROA and ROE, while it does not moderate this relationship concerning LLP. The implication of this research is based on the theory of resource dependence where political connections owned by banks provide benefits to firm in the form of easy market access and are able to reduce banking performance in the form of decreasing bad debts. These findings might prompt future regulators to contemplate regulations concerning gender diversity within board compositions, considering its potential implications for governance and performance.

The Influence of Political Connections on Banking Performance with Board of Directors Diversity as a Moderating Variable Putriani, Eva; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1003

The study endeavors to empirically demonstrate how political ties impact the performance of banks, while considering the Board of Directors' diversity as a potential influencing factor among banking firms listed on the Indonesia Stock Exchange during the 2017-2022 period. Within this research, political connections are represented as dummy variables, denoting firms linked with the government, directors having affiliations with shareholders, or associations with political parties or other governmental bodies. Banking performance is assessed through proxies such as ROA, ROE and loan loss provision. The diversity of the board of directors, evaluated by the ratio of female directors to the total board members, serves as a moderating variable. The research formulates two hypotheses, all of which underwent testing using the SPSS 28 application. Findings revealed that political connections positively influence banking performance as measured by ROA, demonstrate no impact on ROE, and exhibit a significant negative effect on LLP. Moreover, the diversity of the board of directors moderates the correlation between political connections and banking performance in terms of ROA and ROE, while it does not moderate this relationship concerning LLP. The implication of this research is based on the theory of resource dependence where political connections owned by banks provide benefits to firm in the form of easy market access and are able to reduce banking performance in the form of decreasing bad debts. These findings might prompt future regulators to contemplate regulations concerning gender diversity within board compositions, considering its potential implications for governance and performance.

Tinjauan Corporate Social Responbility, Good Corporate Governance Dalam Kinerja Keuangan Wijayanti, Ayusta; Herawansyah, Herawansyah; Putra, Danang Adi
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6142

Menjaga kinerja keuangan dan hubungan baik dengan para pemangku kepentingan adalah salah satu cara perusahaan mempertahankan hidupnya, Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang baik (GCG) adalah suatu bentuk tanggung jawab dengan pemangku kepentingan. Penelitian ini memiliki tujuan adalah untuk mengevaluasi penerapan Tanggung Jawab Sosial Perusahaan (CSR) dan Tata Kelola Perusahaan yang Baik (GCG) berdampak pada nilai perusahaan melalui kinerjanya. Penelitian ini menggunakan variabel proksi seperti Indeks GRI Standar 2021, komisaris independen GCG (INDB), kinerja perusahaan diukur dengan Return on Equity (ROE), dan nilai perusahaan yang diukur dengan harga ke buku (PBV). Sampel penelitian ini terdiri dari perusahaan yang terdaftar di ISSI (Indeks Saham Syariah Indonesia) selama periode tahun 2021–2022. Perangkat lunak Smart PLS 3.0 menyediakan algoritma SEM-PLS untuk analisis data dan pengujian hipotesis. Metode regresi efek mediasi digunakan. Hasil menunjukkan korelasi yang signifikan antara Tanggung Jawab Sosial Perusahaan (CSR) dan Nilai Perusahaan (PBV). 2) Kedua, kode tata kelola perusahaan tidak mempengaruhi nilai perusahaan (PBV). 3) Ketiga. Hubungan antara tanggung jawab sosial perusahaan (CSR) dan nilai perusahaan (PBV) tidak dipengaruhi oleh kinerja keuangan perusahaan. Pengaruh manajemen perusahaan terhadap nilai perusahaan (PBV) tidak seimbang dengan ROE.

Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 6 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.

Building a Culture of Compliance: The Influence of Tax Socialization and Inclusion on Indonesian Micro, Small, and Medium Enterprises (MSMEs) Taxpayers Putra, Danang Adi; Nila Aprila; Pratana Puspa Midiastuty; Herawansyah
Open Access Indonesia Journal of Social Sciences Vol. 8 No. 1 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i6.277

Taxes serve as the cornerstone of any nation's economic framework, functioning as both a regulatory mechanism and a primary source of government revenue. They are indispensable for managing taxpayer behavior, ensuring a steady stream of state income, and financing essential public services and infrastructure development. In Indonesia, the compliance of micro, small, and medium enterprises (MSMEs) is pivotal to the nation's fiscal well-being. This study delves into the factors that influence MSME taxpayer compliance, specifically focusing on the role of tax socialization, tax inclusion, and the involvement of tax volunteers. A quantitative research approach was adopted, involving the distribution of questionnaires to MSME taxpayers in Indonesia. The data collected was then analyzed using SPSS software to test the hypotheses regarding the impact of tax socialization, tax inclusion, and tax volunteers on taxpayer compliance. The findings of this study reveal that tax socialization and tax inclusion positively influence the level of tax compliance among Indonesian MSME taxpayers. Furthermore, the involvement of tax volunteers also has a positive impact on enhancing taxpayer compliance. This study underscores the importance of tax socialization and tax inclusion in fostering a culture of compliance among MSMEs in Indonesia. The positive role of tax volunteers in assisting taxpayers and promoting compliance is also highlighted. These findings have significant implications for tax authorities in their efforts to improve tax compliance rates and enhance revenue collection.

The Effect of Profitability, Leverage, Sales Growth, and Dividend Policy on Tax Avoidance Andrini, Alifah Dina; Putra, Danang Adi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1609

The main objective of this study was to explore how profitability, leverage, sales growth, and dividend policy impact tax avoidance, as measured by Cash Effective Tax Rate (CETR), while also considering company size as a controlling factor. Secondary data was utilised in a quantitative research approach. The scope of the study included all mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The secondary data was collected from either www.idx.co.id or the companies' official websites. The sampling technique involves purposive selection based on specific criteria to gather 11 sample firms, with Multiple Linear Regression analysis conducted using Eviews 12 software. The study findings indicate that profitability and dividend policy impact tax avoidance, whereas leverage and sales growth do not influence tax avoidance in the mining sector between 2021 and 2023. The study suggests monitoring thriving businesses to verify their compliance with tax regulations. Using debt and boosting sales may not always indicate an intention to evade taxes. Therefore, it is crucial for a company to ensure its dividend policy aligns with tax laws in order to prevent excessive tax avoidance.

Model Edukasi Pajak UMKM: Studi Kasus Liquid Fotocopy Kota Bengkulu Putra, Danang Adi; Indriani, Rini; Midiastuty, Pratana Puspa; Suranta, Eddy; Rahmat, Agus
Jurnal Pemberdayaan Ekonomi Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v4i2.4991

Purpose: This study aims to provide training and guidance to Small and Medium Enterprises (MSMEs) on accounting practices, tax calculation, and tax reporting to foster business growth and ensure compliance. Methodology/approach: This study focuses on Liquid Fotocopy, a small business in Bengkulu that provides office supplies and photocopy services. The training included lectures, practical exercises, and Q&A sessions to address challenges in accounting and tax reporting, along with hands-on guidance on bookkeeping and tax calculations. Results/findings: The training enhanced the participants' understanding of accounting practices, allowing them to separate personal and business finances, track revenues and expenses, and calculate taxes accurately. This helps businesses gain insights into their financial performance and make informed decisions. Conclusions: The program effectively addressed gaps in accounting and tax-reporting practices for liquid photocopying. With the acquired knowledge, the business is now better positioned to manage its finances and fulfill its tax obligations. Limitations: This study was limited to a single SME, and the findings may not apply universally to businesses in different sectors or regions. Contribution: This study enhances financial literacy and tax compliance in MSMEs. It provides practical solutions for MSMEs to improve financial management and supports policy efforts to strengthen Indonesia's financial sector.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search