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STATERA: Jurnal Akuntansi dan Keuangan
Published by Universitas Matana
ISSN : 26569418     EISSN : 26569426     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, Universitas Matana, Tangerang Banten.
Arjuna Subject : -
Articles 45 Documents
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Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan Gine Das Prena; Putu Purnama Dewi; Ketut Tanti Kustina; IGA Agung Omika Dewi; I Nengah Wirsa
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1961.718 KB) | DOI: 10.33510/statera.2019.1.2.32-43

Abstract

This study aims to determine the influence of Eco-Efficiency, Corporate Social Responsibility, and Accrual Quality on Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 The sample selection uses a purpose sampling which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and test f. The data analysis technique used in this study is the classic assumption test and multiple linear regression test.In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the test f obtained a significant value of 0.000 or <0.05. This means that Eco-Efficiency, Corporate Social Responsibility and Accrual quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 have a significant simultaneous effect. Partial testing shows the results that all independent variables significantly influence the value of the company
Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.724 KB) | DOI: 10.33510/statera.2019.1.2.65-77

Abstract

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.
Faktor-Faktor yang Mempengeruhi Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2018 Husnia Najmah
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.97-108

Abstract

This study aims to examine and analyze the effect of profitability, leverage, company size, capital intensity, audit committee and sales growth on Tax Avoidance. The population in this study is mining companies on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample was selected from the purposive sampling method and obtained a sample of 54 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 20. The results of this research show that profitability, leverage, company size and sales growth do not have an influence on Tax Avoidance. While the capital intensity and audit committee have an influence on Tax Avoidance
Pengaruh Faktor Keuangan dan Non Keuangan Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif Siti Lailatul Hidayah; Trisni Suryarini
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.143-158

Abstract

This study aims to analyze the effect of financial factor and non-financial factor on the tax management which proxied by effective tax rate. Financial factors is proxied by fixed asset intensity and inventory intensity, whereas non-financial factors is proxied by independent commissioners, taxation facilities and economic growth. The population in this study are consumer goods companies which listed in Indonesia Stock Exchange in 2014-2018. The sample selection uses the purposive sampling method and obtained 27 companies with 126 units of analysis. Data analysis methods that used in this research is multiple linear regression. The results showed that taxation facilities had a significant negative affect on tax management. Meanwhile, fixed asset intensity, inventory intensity, independent commissioners, and economic growth are not significantly affected tax management. The conclusions of this research are fixed asset intensity, inventory intensity, independent commissioners, and economic growth can not determine the decision of tax management in companies, then taxation facilities can determine the decision of tax management.
Corporate Tax Avoidance: Kontribusi Mekanisme Corporate Governance dan Corporate Social Responsibility Pada Perusahaan Industri Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 Ai Hendrani; Dadan Ramdhani; Thika Febriani; Sriyani Sriyani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.109-132

Abstract

The purpose of this study is to examine the effect of the corporate governance mechanism using indicators of institutional ownership, independent commissioners, audit committee and managerial ownership and corporate social responsibility on corporate tax avoidance, empirical studies on basic industrial companies and chemicals listed on the Indonesia Stock Exchange. in 2014-2018. The research method used is quantitative research methods. Determination of the sample in this study is by purposive sampling technique, in order to obtain a research sample of 30 companies with a total of 150 (30 x 5 years) observations that match the specified characteristics. The data analysis technique used in this study is multiple linear regression analysis. which is done using the help of IBM SPSS 23.0 software. The results of this study show that institutional ownership, audit committee and managerial ownership have a positive effect on corporate tax avoidance. Independent commissioners have no effect on corporate tax avoidance. And corporate social responsibility has a negative effect on corporate tax avoidance.
Pengaruh Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Periode Tahun 2015- 2017 Kurniawan Kurniawan; Suharto Mulyanta
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.43-50

Abstract

This research aims to review the influence of leverage that is measured using a debt to equity ratio (DER), profitability is measured using return on assets (ROA) and return on equity (ROE) and liquidity as measured by using current ratio on the value the company which is measured using price to book value (PBV in the mining sector companies that listed on Indonesia stock exchange (BEI) in period 2015-2017. This kind of research is the study of causal samples with a purposive sampling technique. The result of this research is expected provide contribution, reference, information and empirical evidence required to parties who needs regarding leverage, profitability, liquidity and its relation to the value of enterprise.
Manajemen Laba: Kontribusi Profitabilitas, Ukuran Perusahaan, dan Leverage Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.159-166

Abstract

This study aims to determine whether there is influence of profitability, company size and leverage of the company against earnings management. The population in this study is a manufacturing company in the Industrial Sector Textile and Garment in 2015-2017. The sampling technique is done by using non-probability sampling method with saturation sampling technique. Mechanical analysis of data using multiple linear regression methods. The results of data analysis shows that profitability does not significantly influence the earnings management. Profitability shows the company's ability to generate profits for a certain period of time. The market does not respond to profitability as information that can change investor confidence. It cannot effect earnings management practices carried out by the company. The company will not do earnings management by increasing revenue, in order to show shares and retain existing investors. Company size does not significantly effects earnings management. Total assets measure the size of a company as measured by total assets. This does not make managers easy to practice earnings management. Leverage has a significant effect on earnings management. Investors will see the leverage ratio to invest so that it will cause earnings management practices to rise. The high leverage ratio makes the company to practice profit management. Because the company feels threatened to not be able to fulfill its obligations by paying debts on time. Simultaneously profitability, company size and leverage effect companies together on earnings management.
Pengaruh Reputasi Kantor Akuntan Publik, Keberadaan Komite Audit, dan Prior Opinion Terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia I Gusti Ayu Agung Omika Dewi; Ni Made Niki Premashanti
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.133-142

Abstract

Going Concern audit opinion are opinion was published by auditor to give due consideration about the ability of entity to hold on the business for the next year. The purpose of this study is to determine and analysis (1) The effect of The Public Accounting Firm’s Reputation against the giving of going concern audit opinion, (2) The effect of Existence Audit Committee against the giving of going concern audit opinion, and (3) The effect of Prior Opinion against the giving of going concern audit opinion. The sample were obtained using purposive sampling method. Sample in this study only 52 companies over five years with 260 observation data. The data analysis technice which is used in the research is logistic regression. The result of this research show (1) The Public Accounting Firm’s reputation have positive effect to the giving of going concern audit opinion, (2) The Existence Audit Committee have negative effect to the giving of going concern audit opinion, and (3) The Prior Opinion have positive effect to the giving of going concern audit opinion.
Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Nur Sadiah Hasibuan; Fitrisia Fitrisia; Mulyaning Wulan
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.167-180

Abstract

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.
Peran Manajemen Laba, Kompensasi Direksi, dan Kepemilikan Saham Direksi Terhadap Agresivitas Pajak pada Industri Manufaktur di Indonesia Ng Husin; Rosna Agustina; Anna Sofia Atichasari; Chintya Mega Pratiwi
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.181-192

Abstract

This study aims to examine the effect of profit management, directors 'compensation, and directors' share ownership on the tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sample technique used in this study is using purposive sampling method. In addition, the regression analysis model used in this study is the multiple regression analysis method using IBM SPSS V.23 software. The results of this study prove that profit management variables measured by discretionary accruals (DA) and directors' share ownership variables (KSD) as measured by the percentage of share ownership owned by directors have no effect on tax aggressiveness as measured by Effective Tax Rates (ETR). However, different from the directors 'compensation variable (KD) measured by the natural logarithm of the amount of directors' compensation given during one period has a negative effect on tax aggressiveness as measured by Effective Tax Rates (ETR).

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