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All Journal EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Fahreza, Rizki Aria
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Economics, Econometrics & Finance

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Penerapan nilai wajar dalam penilaian aset perusahaan perbankan swasta sebelum dan saat pandemi pada Bank Permata Tbk tahun 2019-2020 Damayyanti, Delvi; Zatayumni, Jihan Fadlilah; Dewa, Mahesa; Sollihah, Putri Dzakiyyah; Fahreza, Rizki Aria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.45 KB) | DOI: 10.32670/fairvalue.v5i1.1678

Abstract

The application of IFRS in the banking sector plays an important role in seeing its effect on increasing economic growth in Indonesia. One of the banks that have adjusted to IFRS standards by disclosing fairness in their financial statements is Bank Permata. Assessment techniques used to maximize the use of relevant inputs that can be observed. This research was conducted using descriptive analysis to process quantitative data with the application of fair value with assets at PT Bank Permata Tbk. The financial statements use secondary data with data analysis. Overall, the results of the measurement of the fair value of assets from the banking industry at PT Bank Permata Tbk are considered feasible, this is due to the number of statements, namely 19 out of 20 statements that are in accordance with PSAK 68. Based on the results of the analysis, it was found that number 12 does not comply with PSAK 68 paragraph 74 concerning entities prioritizing the hierarchy of values over inputs, on the other hand, according to PSAK 68 paragraph 74 the priority is inputs over fair value hierarchies. 
Pengaruh Pengendalian Internal, Investasi Aktiva Tetap, dan Beban Pajak Tangguhan Terhadap Indikasi Penghindaran Pajak dengan Komite Audit sebagai Pemoderasi Fahreza, Rizki Aria; Kurnia, Kurnia
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1269

Abstract

Audit committee size is used as a moderating variable in this study to see how deferred tax expense affects indications of tax avoidance after being moderated and to see the effect of internal control, investment in fixed assets, and deferred tax expense affecting indications of tax avoidance before being moderated. Tax is a mandatory contribution that must be given to the state. This study used 100 observational samples from 20 energy sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Panel data regression analysis and moderation regression were used as analytical methods in this study. The findings show that the indicator of tax avoidance is simultaneously influenced by internal control variables, fixed asset investment, and deferred tax expenses. The fixed asset investment variable has a negative impact on indications of tax avoidance. However, indications of tax avoidance are not affected by internal control variables and deferred tax expense. In addition, deferred tax expense for indications of tax avoidance is not affected by the size of the audit committee.
Co-Authors Damayyanti, Delvi Dewa, Mahesa KURNIA KURNIA, KURNIA Sollihah, Putri Dzakiyyah Zatayumni, Jihan Fadlilah