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INDONESIA
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)
Published by Universitas Slamet Riyadi
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Core Subject : Science, Education, Social,
Computer Science & IT Education Social Sciences
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Articles 522 Documents
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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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Abstract

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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Abstract

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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Abstract

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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Abstract

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
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Abstract

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
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Abstract

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
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Abstract

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
The Influence of Liquidity, Leverage, Profitability and Activity Against Growth of Profits at Property and Real Estate Companies Listed on BEI Maulina Ratna Dewi, Siti Nurlaela & Kartika Hendra Titisari
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This research aims to test the influence of liquidity, leverage, profitability, andactivity against growth of profit at property and real estate companies listed onBEI.. The population of this research is all the property and real estate companieslisted in BEI during 2014-2016. Based on the method purposive sampling, samplesof this research as much as 34 property and real estate companies listed on BEI.Type of data used in this research is secondary data obtained from(www.idx.co.id). Methods of analysis used are multiple linear regression analysis.The results showed liquidity and leverage do not have influence to the profitgrowth, while profitability and activity have influence to the profit growth.Keywords: liquidity, leverage, profitability, activity, profit growth
The Effect of Profitability, Firm Size, Sales Growth and CSR Against Tax Avoidance on Companies Listed in BEI Year 2013 – 2016 Shella Octaviana, Kartika Hendra Titisari & Yuli Chomsatu
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This research aims to test the effect of profitability, firm size, sales growth and CSRon tax avoidance. This type of research in the research it is associative with thecausal relationships. This research uses the cash effectife taxes rates as a proxy oftax avoidance. The population of this research as much as 156 companies listed atthe IDX and publishes sustainability report year 2013-2016. While the sample wasselected using a purposive sampling method and retrieved samples as many as 75companies. In this study data analysis methods are used, namely multiple linearregression analysis. The data in this study in the analysis using the help of SPSS17. The results of this research show that profitability, firm size and the CSR effecton tax avoidance. While sales growth has no effect against tax avoidance.Keyword: Profitability; Firm Size; Sales Growth; CSR; Tax Avoidance.
The Influence of Financial Ratios to Predict Profit Growth at the Company's Manufacturing Sector Industry Goods Consumption Listed in BEI Period 2014-2016 Nika Arvina, Kartika Hendra Titisari & Yuli Chomsatu
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

The purpose of this research is to test and analyze the influence of the financialratios as measured by the Current Ratio (CR), Debt to Equity Ratio (DER), TotalAssets Turnover (TATO), Return On Assets (ROA) of profit growth inmanufacturing company the sector industrial of goods consumption listed in BEIperiod 2014-2016. The population in this research is the whole companiesmanufacturing sector industrial goods consumption listed in BEI period 2014-2016. While the method of sampling using a Purposive sampling. The sample usedas many as 20 companies manufacturing sector industrial goods consumptionlisted in BEI period 2014-2016. Methods of data analysis used was multiple linearregression analysis. Method of data analysis in this study uses the help of SPSS 17.The results showed that the variable CR, TATO and ROA effect on profit growth.While variable DER has no effect against the profit growth.Keywords: Profit Growth, Current Ratio (CR), Debt to Equity Ratio (DER), Total AssetsTurnover (TATO), and Return On Assets (ROA).

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