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All Journal Nusantara Science and Technology Proceedings Jurnal Akuntansi Keuangan dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan)
Nasrizal
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Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan: Whistleblowing System Sebagai Variabel Pemoderasi Rezmika Oktasia Masnar; Devi Safitri; Nasrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6023

Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruh komisaris independen, komite audit, dan internal audit terhadap integritas laporan keuangan dengan whistleblowing system sebagai pemoderasi. Objek dalam penelitian adalah perusahaan Badan Usaha Milik Negara di Bursa Efek Indonesia (BEI) periode 2017-2019. Teknik purposive sampling merupakan Teknik pengambilan sampel pada penelitian ini dan memperoleh sampel sebesar 51 perusahaan. Peneliti menggunakan metode pengumpulan data dokumentasi dari laporan keuangan dan laporan tahunan perusahaan. Moderated Regression Analysis (MRA) merupakan analisis data yang digunakan. Hasil penelitian memperlihatkan bahwa komisaris indepeden tidak  mempunyai pengaruh terhadap integritas laporan keuangan , namun komite audit dan internal audit secara parsial mempunyai pengaruh terhadap integritas laporan keuangan. Selanjutnya whistleblowing system tidak dapat memoderasi pengaruh antara komisaris independen dan internal audit terhadap integritas laporan keuangan, namun whistleblowing system dapat memoderasi komite audit tehadap integritas laporan keuangan. Penelitian ini dapat membantu perusahaan dalam peningkatan integritas laporan keuangan untuk mencegah tejadinya kecurangan pada pelaporan keuangan Kata Kunci: komisaris independen; komite audit; internal audit; whistleblowing system; integritas laporan keuangan
THE EFFECT OF RETURN ON ASSETS, COMPANY SIZE, INDEPENDENT COMMISSIONERS, AND CAPITAL INTENSITY ON EFFECTIVE TAX RATE Haznadila Aulia Sanyora; Nasrizal; Devi Safitri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1164

Abstract

This study analyzes the effect of return on assets (ROA), company size, independent commissioners, and capital intensity on the effective tax rate (ETR). The population of this study consists of mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2021. The samples of this study consist of 19 companies which were chosen by purposive sampling technique based on the specific criteria. This study uses secondary data obtained from the company's financial statement and annual report. The data analysis used is a multiple linear regression method. The finding of this study shows that return on assets and capital intensity negatively affect the effective tax rate. Company size was found to have a positive effect on the effective tax rate. Meanwhile, the independent commissioners do not affect the effective tax rate.
The Effect of Muslim CEO, Women on Board and Profitability on Corporate Social Responsibility Disclosure Silviani, Amanda Agnes; Nasrizal; Wiguna, Meilda; Indrawati, Novita
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4117

Abstract

Corporate Social Responsibility (CSR) disclosure has attracted considerable attention from practice and academia. Corporate Social Responsibility (CSR) is an obligation that needs to be considered by the company to the environment around the company that contributes to the welfare of the community. In addition to the factors of profits obtained by the company (profitability) and gender diversity on the board of directors that affect corporate social responsibility. Islamic principles have actually taught business ethics that are seen as closely related to Corporate Social Responsibility (CSR), namely humans as caliphs (khalifah) and an approach consisting of three relationships (ukhuwwah), namely with the lord, with humans and with the environment. Thus, the purpose of this study is to determine the influence of Muslim CEO, women on board, and profitability on corporate social responsibility disclosure. The population in this study are banking companies listed on the Indonesia stock exchange for the period 2016-2019. The sampling technique in this study used purposive sampling techniques and obtained samples of 20 companies, so the amount of data processed was 80 companies. The data analysis used was multiple linear regression using SPSS version 25. The findings of this study show that Muslim CEO (? = 0.009) and women on board (? = 0.020) have an influence on corporate social responsibility disclosure, while profitability (? = 0.072) does not influence corporate social responsibility disclosure. Because of the fact, companies will focus more on allocating profits for investment or business continuity rather than spending costs on corporate social responsibility. We suggest that the profits earned by the company can be used for CSR disclosure programs, not just to reinvest capital for product development and company sustainability.
THE EFFECT OF RETURN ON ASSETS, COMPANY SIZE, INDEPENDENT COMMISSIONERS, AND CAPITAL INTENSITY ON EFFECTIVE TAX RATE Haznadila Aulia Sanyora; Nasrizal; Devi Safitri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1164

Abstract

This study analyzes the effect of return on assets (ROA), company size, independent commissioners, and capital intensity on the effective tax rate (ETR). The population of this study consists of mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2021. The samples of this study consist of 19 companies which were chosen by purposive sampling technique based on the specific criteria. This study uses secondary data obtained from the company's financial statement and annual report. The data analysis used is a multiple linear regression method. The finding of this study shows that return on assets and capital intensity negatively affect the effective tax rate. Company size was found to have a positive effect on the effective tax rate. Meanwhile, the independent commissioners do not affect the effective tax rate.
Co-Authors Devi Safitri Haznadila Aulia Sanyora Meilda Wiguna Novita Indrawati Rezmika Oktasia Masnar Silviani, Amanda Agnes