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The Effect of Audit Quality Attributes on the Cost of Equity Capital (Empirical Study on Manufacturing Companies Listed In Indonesia Stock Exchange Year 2014-2016) Eka Wina Septiana Vita, Kartika Hendra Titisari & Anita Wijayanti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This research aims to examine and analyze the effect of audit quality attributes onthe cost of equity capital. The audit quality attributes is measure by the size of thepublic accounting firm, the industry specialty auditor and audit tenure. Meanwhile,the cost of equity capital is measure by using the PE Ratio. The population in thisstudy is all manufacturing companies listed on Indonesia Stock Exchange on 2014-2016. Sampling technique using purposive sampling method obtained by samples237 companies during the year observation. The result showed that the variablesize of the public accounting firm and the industry specialization of the auditornegatively affect the cost of equity capital. Meanwhile, audit tenure does not affectthe cost of equity capital. Based on the determination coefficient test (R2) obtainedthe coefficient of determination with adjusted R2 of 0,527. These result show that52,7% of variables cost of equity capital can be explained by the size of the publicaccounting firm, the industry specialization of auditors and audit tenure. While, therest of 47, 3% is explained by other factors outside the model in this research.Keywords: [audit quality attributes ; cost of equity capital]

Factors That Affect the Financial Performance of the Manufacturing Companies Listed on The Indonesia Stock Exchange Evia Kurniawati, Kartika Hendra Titiari & Siti Nurlaela
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study examined the influence of Current Ratio, Debt To Equity Ratio, andTotal Asset Turnover against the financial performance of the company stated inthe Return On Assets on the manufacturing companies listed on the indonesia stockexchange. Sample from this research is as much as 84 manufacturing companieslisted on the indonesia stock exchange. Types of data used are secondary data thatcomes from the Indonesia Capital Market Directory (ICMD). Results descriptivestatistics showed that an increase in the company's financial performance, which ifviewed from the perameternya the company's financial performance more doneparameter Current ratio. Based on the correlation analysis shows the CurrentRatio effect significantly to Return On Assets, Debt To Equity Ratio was notsignificant effect against the Return On assets, and Total Asset Turnover effectsignificantly to Return On Assets. Based on regression analysis, we find thatvariable Current Ratio, Debt To Equity Ratio, and Total Asset Turnover effectsignificantly to the financial performance of the company stated in the Return OnAssets.Keywords: Company Financial Performance, Return On Asset, Current Ratio, Debt toEquity Ratio, Total Asset Turnover

The Influence of Good Corporate Governance, Capital Intensity Ratio, and Profitability to Effective Tax Rate (Empirical Study on Manufacturing Companies Basic Industry Sectors and Chemicals Listed In Indonesia Stock Exchange Year 2011-2015) Agus Prasetyo, Endang Masitoh & Anita Wijayanti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aims to examine empirically the influence of good corporate governance(independent commissioner, audit committee, board of directors, & audit quality),capital intensity ratio, and profitability to effective tax rate. The population of thisresearch was manufacturing companies basic industry sectors and chemicals listedon the Indonesia Stock Exchange in the period 2011-2015. Sampling was done byusing purposive sampling method. There were 8 companies that fulfilled thecriteria of sampling. This study used multiple linear regression analysis. The resultsof this study showed that the variable of independent commissioner and board ofdirectors significant influence to the effective tax rate. meanwhile variable auditcommittee, audit quality, and capital intensity ratio, and profitability did notsignificant influence to the effective tax rate. Based on the determinationcoefficient test (R2) obtained the coefficient of determination with adjusted R2 of0,300. These result show that 30,0% of variables effective tax rate can be explainedby the independent commissioner, audit committee, board of directors, auditquality, capital intensity ratio, and profitability. While, the rest of 70,0% isexplained by other factors outside the model in this research.Keywords: effective tax rate, independent commissioner, audit committee, board of directors,audit quality, capital intensity ratio, and profitability

Characteristics Influence of Corporate Governance and Firm Performance Against Tax Avoidance (Empirical Study On Dan Baverage Company Listed on the Indonesia Stock Exchange Year 2012 to 2015) Meilina Tri Astuti, Kartika Hendra Titisari & Siti Nurlaela
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aims to empirically examine the influence of corporate governance andcorporate characteristics on tax evasion. This analysis uses the independentvariable is institutional ownership, independent directors, audit committee,profitability (ROA) and leverage (DER). The dependent variable is tax evasion.Examples of food and beverage research company listed on the Indonesia StockExchange in 2012-2015. The research method using purposive sampling methodand statistical using multiple linear regression analysis. Samples were obtainedfrom 11 companies with a term of 4 years resulted in 44 samples. The results ofthis study indicate institutional ownership, independent directors and auditcommittee did not significantly affect the tax evasion,Keywords: institutional ownership, independent directors, audit committee profitability(ROA), leverage

Detection Financial Statement Fraud With Beneish Model : An Empirical In Indonesia Mutia Kusumasanthi, Kartika Hendra Titisari & Anita Wijayanti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This research aims to know the number of manufacturing companies that classifiedas manipulators, gray company, and non-manipulators which measure usedBeneish analysis model. Used samples consisted of 64 annual financial reports ofmanufacturing companies that listed in Indonesia Stock Exchange from 2015 to2016. The results of data analysis show there are 5 firms with percentage 7,81%classified as manipulators. Most dominant indicators are SGAI, DEPI, and AQI.Number of gray company category are 2 or 3,81% .Most commonly shown byGMI indicator. While the companies that classified as non-manipulators are 57companies or 89,06%. The results of this research indicate that (1) still founds acompanies that have potential to do financial statement fraud, even the numberincreased, as much as 5 companies or equal to 7,81% from samples companies. (2)as many as 2 companies or 3,13% of total samples companies classified as graycompany. (3) there are 57 companies or 89,1% classified as non-manipulators.Investors and creditors are expected to be more cautious in deciding the company'scapital and credit policies in the future. While for companies that have presentedfinancial statements that are free from the element of manipulation should berewarded. In the long run, companies can enjoy good market performance and inturn gain public trust.Keywords : financial statement fraud; manipulator; gray company; non-manipulators; Beneishanalysis.

The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance Intan Taqta Alfina, Siti Nurlaela & Anita Wijayanti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This research aims to test the influence of profitability, leverage, independentCommissioner, and the size of the company to tax avoidance on mining companieslisted on the Indonesia stock exchange in 2014-2016. The independent variable inthis study is the Retrun On Assets (ROA), Debt To Equity Ratio (DER), theindependent Commissioner, and the size of the company. For the dependentvariable in this study using Cash Effective Tax Rate (CETR). The population thatused as many as 45 companies, research on samples with a purposive samplingtechnique that generates a sample of 10 companies with a three-year period inorder to conduct research. Analytical techniques used were linear regressionanalysis. The results of this research show that leverage, independentCommissioner of the company and the size effect on tax avoidance. Whileprofitability has no effect on tax avoidance.Keywords: Profitability, Leverage, Independent Commissioner, Company Size, TaxAvoidance

The Effect Structure of Assets, Liquidity, Firm Size and Profitability of Capital Structure (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange) Nur Indah Kartika Sari, Kartika Hendra Titisari & Siti Nurlaela
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aimed to examine the effect structure of asset, liquidity, firm size, andprofitability of capital structure at manufacturing companies listed on IndonesiaStock Exchange. This study uses secondary data, which is data obtained fromIndonesian Capital Market Directory 2015 (ICMD 2015), with purposive samplingmethod obtained as many as 156 samples of the company during 2014 and 2015.Data analysis technique used is multiple linear regression analysis. The results ofdescriptive analysis indicate that the structure of assets, firm size and profitabilitydoes not affect the capital structure. Meanwhile, if seen from the significance ofliquidity variables affect the capital structure significantly. The results of this studyindicate that (1) there are variables of asset structure and firm size that have noeffect on capital structure (2) liquidity variables and profitability affecting capitalstructure, (3) structure of asset, liquidity, firm size, and profitability effect on DERwhile 41,3% influenced by other factor not examined in this research.Keywords: Structure of Asset, Liquidity, Firm Size, Profitability, and Capital Structure.

Factors That Influence the Capital Structure of the Mining Company (Empirical Study Company In BEI) Mauidhotin, Kartika Hendra Titisari & Siti Nurlaela
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aims to examine the effect of sales growth, profitability, liquidity andasset structure on capital structure in mining companies listed on Indonesia StockExchange period 2012-2016. The population used in this study is all miningcompanies listed on the Indonesia Stock Exchange 7 companies. Based onsampling technique with purposive sampling method, 75 samples were obtained forfive periods; the data analysis technique used was multiple linear regressionanalysis. The result of hypothesis testing shows the variables of sales growth,profitability, and liquidity have an effect on capital structure, while asset structurevariable has no effect to capital structure. When viewed from the significance ofthe results of this study indicates that (1) there are variables sales growth,profitability, liquidity that have significant (2) only asset structure variable that hasno significant effect on capital structure (3) model used is feasible is variable salesgrowth, profitability , liquidity, and asset structure.Keywords: GROWTH, ROA, ROE, AS and DER

The Effect of Corporate Governance on Tax Avoidance (Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016) Dina Marselawati, Kartika Hendra Titisari & Endang Masitoh
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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Tax avoidance is the steps taken by a person to avoid taxes but in legal ways. Thistax evasion can be said to be a complicated and unique issue because on the onehand it is permissible, but not desirable. This study aims to examine and analyzethe effect of Corporate Governance on Tax Avoidance. Corporate Governance isproxied with institutional ownership, independent board of commissioners, auditcommittee, and audit quality, while Tax Avoidance is proxied by Cash EffectiveTax Rate. Population in this research is all of Consumer Goods Industry Companywhich listed in Indonesia Stock Exchange Year 2013-2016. The samplingtechnique used Purposive Sampling method. Purposive Sampling method obtainedby the sample of 19 companies. Data analysis method used in this research is usingmultiple linear regression analysis. Based on the results of model feasibility testing(F test) shows that the independent variables (institutional ownership, independentboard of commissioner, audit committee, and audit quality) have a significanteffect on the tax avoidance variable. Hypothesis testing (t test) shows that theinstitutional ownership and audit committee have an effect on Tax Avoidance,whereas independent board and audit quality have no effect on Tax Avoidance.keywords: Corporate Governance, Tax Avoidance.

Effect of Return on Asset, Return on Equity, Debt to Equity Ratio to Return Stock Company Property and Real Estate In Indonesia Stock Exchange Febriyansyah Lukmana Putra, Siti Nurlaela & Yuli Chomsatu Samrotun
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aimed to determine the effect of Return on Assets, Return onEquity and Debt to Equity Ratio on stock returns Property and Real Estatein the Indonesian Stock Exchange. The sample used in this study as many as29 companies Property and Real Estate in Indonesia Stock Exchange period2012 - 2016. The technique of sampling using purposive sampling method.Testing the hypothesis in this study using multiple regression analysis.Results shows simultaneously throughout the study variables affect thestock returns, while partially 1) Return on Assets no effect on stock returns,2) Return on Equity effect on stock returns, 3) Debt to Equity Ratio has noeffect on stock returns.Keywords: ROA, ROE, DER and stock returns

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