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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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Penggunaan Performance Sebagai Pemoderasi: antara Pengungkapan Corporate Social Responsibility, Kepemilikan Keluarga dan Beban Research and Development Terhadap Tax Avoidance Yohanes August Goenawan; Dadan Ramdhani; Christien Setiya Kesumawati; Raden Willi Fatimaleha
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.2021.3.1.1-18

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, family ownership and research and development expense on tax avoidance with performance as moderating variable. The population of this research is consumer goods companies listed on Indonesia Stock Exchange in 2014- 2018. The samples tested in this study were 15 companies taken based on the purposive sampling method. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable corporate social responsibility had a negative and significant influence on tax avoidance, meanwhile family ownership and research and development expense had not significant influence on tax avoidance. Also, performance can strengthened the effect of family ownership and research and development expense on tax avoidance, meanwhile corporate social responsibility can not be moderated.
Kebijakan Dividen Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia: Kebijakan Utang, Profitabilitas, Likuiditas Nurlatifah Asikin; Samtri Dortua Gultom; Amrie Firmansyah
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.2021.3.1.19-28

Abstract

This study aims to investigate the effect of debt policy, profitability, and liquidity on dividend policy. This study uses secondary data sourced from companies' annual financial statements. The data source in the form of financial reports is obtained from the official website of the Indonesia Stock Exchange with the page http://www.idx.co.id. Based on purposive sampling has been conducted, the total sample used in this study amounted to 63 observations. Hypothesis testing uses panel data regression. The study suggests that debt policy, profitability, and liquidity do not affect dividend policy. Therefore, the information from these three variables cannot be used as a signal in predicting the company's dividend policy. This research indicates that the information on the level of debt, net income, and the amount of cash in the financial statements is not employed by investors in assessing the company's dividend policy.
Urgensi Pemilihan Auditor Eksternal: Antara Relevansi Leverage dan Biaya Audit Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Bahtiar Effendi
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.2021.3.1.29-42

Abstract

This study aims to analyze the effect of leverage and audit fees on the selection of external auditors in financial sector companies listed on the Indonesia Stock Exchange. The population of this research is all financial sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. The samples were selected based on purposive sampling criteria with a quantitative method with a descriptive approach. Based on the purposive sampling method, obtained a sample of 38 companies with a total unit of analysis of 144 data obtained from 3 years of observation period. This study uses secondary data obtained from financial statement data and annual reports of publicly traded companies listed on the Indonesia Stock Exchange. By using logistic regression analysis as research data analysis, it is found that leverage has a negative and insignificant effect on the selection of external auditors. In addition, it was found that audit fees have a positive and significant effect on the selection of external auditors.
Apakah Penetapan Kantor Akuntan Publik Dipengaruhi oleh Kepemilikan Perusahaan dan Manajemen Laba? Bahtiar Effendi
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.2021.3.1.51-64

Abstract

This study aims to analyze the effect of company ownership and earnings management on the establishment of a public accounting firm in property & real estate companies listed on the Indonesia Stock Exchange. The population of this study were 187 property & real estate companies for the period 2016-2018. The samples were selected based on purposive sampling criteria with a quantitative method with a descriptive approach. Based on the purposive sampling method, obtained a sample of 42 companies with a total unit of analysis of 126 data obtained from 3 years of observation. This study uses secondary data obtained from financial statement data and annual reports of publicly traded companies listed on the Indonesia Stock Exchange. By using logistic regression analysis as research data analysis, it is found that company ownership and earnings management have a negative and insignificant effect on the determination of the Public Accountant Firm.
Peran Corporate Social Responsibility, Corporate Governance dan Profitabilitas: Indikasi Penghindaran Pajak Pada Sektor Pertambangan di Indonesia Dadan Ramdhani; Yanti Yanti; Merryam Apriyanti Sitompul
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.2021.3.1.65-74

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, proportion of managerial ownerships, audit committees and profitability on tax avoidance. The population of this research is mining companies listed on Indonesia Stock Exchange in 2014-2018. The samples tested in this study were 13 companies with a total of 65 samples taken based on the purposive sampling method. The data used in this study are secondary data from financial reports and annual reports. This study used multiple linear regression analysis. The results of this research showed that the audit committees and profitability had a negative significant influence on tax avoidance. In addition, the variable of managerial ownerships and corporate social responsibility had not significant influence on tax avoidance.
Pengaruh Reputasi KAP Terhadap Reaksi Investor Melalui Pergantian KAP Secara Voluntary Pada Perusahaan Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia Lydia Victoria; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.45-64

Abstract

The purpose of this study is to investigation over the influence of Accounting Firms Reputation to investor reaction by Switching in accounting firms as a intervening variable (mediation). In this study investor reaction wil be obtained from abnormal return as a scale ratio. Total of all the samples that use in this study is 125 company from LQ45 in Indonesian Stock Exchange from 2014-2018. The samples are acquired using purposive sampling method, the data is acquired from annual reports that publish by the company to investor. This study is use path analysis because there is an intervening variable in this study. The result of this research is obtained that there is an influence from accounting firms reputation to switching in accounting firms, then switch in accounting firms as an intervening variable is able to give an indirect effect from accounting firms reputation to investor reaction, there is no direct effect between each variable of accounting firms reputation and switch in accounting firms to investor reaction (abnormal return).
Pengaruh Current Ratio, Debt to Equity Ratio, Firm Size Terhadap Net Profit Margin Pada Perusahaan Perdagangan Besar Produksi yang Terdaftar di Bursa Efek Indonesia Hantono Hantono
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.31-44

Abstract

This study aims to prove and analyze the effect of the current ratio, debt to equity ratio and firm size on the net profit margin of the large production trading companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this study were 37 large production trading companies listed on the Indonesia Stock Exchange in 2014-2018. Of the 37 listed companies, 17 were selected as sample companies using purposive sampling. The results of the discussion show that simultaneously the results of tests conducted simultaneously Current Ratio, Debt to Equity Ratio and Firm Size affect the Net Profit Margin in large production large trading companies listed on the Indonesia Stock Exchange in 2014-2018. From the results of tests conducted partially the effect of the current ratio on the net profit margin, debt to equity ratio has a significant effect on the net profit margin, firm size does not affect the net profit margin on large production large trading companies listed on the Indonesia Stock Exchange in 2014 -2018 and While the coefficient of determination adjusted (R square) of 22.9%. This means that 22.9% of the effect of net profit margin can be explained by variations of the three independent variables namely the current ratio, debt to equity ratio and firm size. While the remaining 77.1% is explained by other variables not examined in this study.
Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Hadi Cahyadi; Catherine Surya; Henryanto Wijaya; Susanto Salim
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.9-16

Abstract

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.
Pengaruh Keberadaan Financial Technology (Fintech) dan Jumlah Pembiayaan Pada Ukuran Perusahaan Gine Das Prena; Wangi Fitriani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.17-30

Abstract

The development of science and technology is increasingly rapid in the digital era today has influenced the pattern of human behavior in accessing various information and various features of electronic services. FINTECH (Financial Technology) is a liaison technology between the financial sector and users or the general public and in this study will discuss how the existence of Fintech (Financial Technology), and the amount of financing affect the Size of the Company. Data thati used in this study is quantitative datai research and the secondhary data are the sources od this research datai. Data collection techniques in this study used documentation techniques and data analysis techniquest using normality tests and classic assumption tests and using multiple linear regression analysis instruments using SPSS 22 application assistance.
Pengaruh Real Earnings Management dan Corporate Governance Terhadap Corporate Environmental Disclosure Lia Resti Pratiwi; Kurniawan Kurniawan
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.65-80

Abstract

This study aims to examine real earnings management and corporate governance on corporate environmental disclosure. Real earnings management variables using the approach of Stubben (2010). This study uses 10 companies in the 2014-2017 period. The sample selection method uses non probability sampling method with purposive sampling technique. Data were analyzed using the classic assumption test, descriptive statistics, and moderate regression analysis using SPSS 24. The results of this study prove that real earnings management and corporate governance with a number of boards of commissioners no effect to corporate environmental disclosure., while the board of commissioners and the relationship of independent commissioners effect to corporate environmental disclosure.

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