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INDONESIA
Indonesian Journal of Accounting and Governance
Published by Universitas Agung Podomoro
ISSN : 25797573     EISSN : 27155102     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
Arjuna Subject : -
Articles 78 Documents
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Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba Risti Dwi Lestari; Sistya Rachmawati
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i2.18

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences on earnings persistence with earnings quality as moderating variable. The data used is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analytical method used to test the hypothesis in this study is multiple regression analysis.The results of this study indicate that the tax planning variable has a negative influence on earnings persistence. This is because tax planning is used to apply discretion policy of accounting in reducing company profit so it will reduce tax amount. Contra effect of tax planning causes low earnings persistence The company conducts tax planning to minimize the tax burden that is borne by companies that have a long-term focus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differences do not have an influence on earnings persistence, this is possible because income and costs that are adjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality does not strengthen tax planning and book tax differences toward earnings persistence.
Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon Lin Oktris
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i1.12

Abstract

The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbon emissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples. This research focuses on internal aspects side. This research methodology is multiple regression analysis. The results show that green intellectual capital have positive effect on voluntary carbon emissions disclosures. The results have contribution in disclosure of carbon emissions research for educators and stakeholders. The novelty of this research is to analyze new variables such as green intellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions in Indonesia is still voluntary. Because samples only from Indonesia companies so the results cannot be generalized in ASEAN countries, Forfuture research, researcher can use primary data to measure green intellectual capital so that it reflects the perception of the company
DAMPAK PENGHINDARAN PAJAK, KEPEMILIKAN BLOCKHOLDER, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN Meco Sitardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.7

Abstract

The objective (s) of this research wasanalyzing whether tax avoidance, blockholder ownership, independent commissioner, and audit committee have any influence to firm value. This researchusessecondary data andpurposive samplingconsisting of 72 listed companiesin the manufacturing sector in Indonesia. The data was analysed in SPSS using multiple regression. The result shows that tax avoidance, institutional ownership, and independent commissionerdon’t influence significantly on firm value. Then, audit committee has positiveimpact on firm value.Simultaneously, tax avoidance, blockholder ownership, independent commissioner, and audit committee have significant impact on firm value.
Penghapusan Kebijakan Denda Keterlambatan pada Pembiayaan Bermasalah PT Bank BNI Syariah Nasir, Laode Arahman; Wasilah, Wasilah
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the policy of late charge elimination applied to PT Bank BNI Syariah. Thispolicy was initiated at the year of 2016 which predictably lead to the inclination of problematicfinancing at BNI Syariah. This study provides evaluation and recommendation for policyimplementation to reduce the number of problematic financing. This study uses qualitative methodswith a case study approach. The research instrument used was through the interview process with BNISyariah and the DSN (Dewan Syari‟ah Nasional/ Read: National Board of Islamic Law) of MUI(Majelis Ulama Indonesia/ Read: Indonesian Muslim Scholars Council). The results of the studyreveals that the application of a fine-elimination policy was applied because of bank doubts about theapplication of fines to sharia and fines that have no effect on the bank’s income. PT Bank BNI Syariahuses persuasive policies and still applies the ta'widh policy after the application of the fine iseliminated. This policy has a positive impact on marketing but is still vulnerable to an increase in thelevel of Non Performing Financing (NPF).
Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia Bambang Prayogo; Itjang D.Gunawan
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i1.14

Abstract

This study was investigated by using multiple regression analysis method. The sample of this research is purposive sampling with total 6 years observation. The result of the research shows that SOEs conduct earnings management policy in two years before IPO and two years after IPO by income increasing. In order to get generalized results future research can use all listed state-owned enterprises until 2016, which is 20 companies with five years-period before and after going public.
ANALISIS HUMAN CAPITAL READINESS PADA PERUSAHAAN PERDAGANGAN INDONESIA (PERSERO) Sri Handayani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.8

Abstract

This research aims to review the gaps between human capital employed and the actual needs of PT. PPI (Ltd.) in achieving the corporate objectives. The Company is built with the vision and mission that are translated into corporate actions towards the achievement of corporate goals. The company's mission must be communicated clearly to all stakeholders, especially employees, because employees play an important competency for successful mishievin. Through this study, the HR department is expected to be able to measure the contribution of human capital in the process of achieving corporate goals. The measurement is intended to allow the HR department to provide and develop competence in accordance with company requirements, to achieve corporate objectives. The results of this study conclude that the availability of human capital PT. PPI (Ltd.) only reached 65 percent. By that illustrated, the percentage of PT. PPI (Ltd.) doesn’t have the human capital needs in the achievement of company goals, so PT. PPI (Ltd.) needs a strategic initiative to address the inconsistency, which are recruitment and training on the job strategies in the company.
PERAN MODAL SOSIAL DALAM KINERJA LEMBAGA KEUANGAN MIKRO: STUDI KASUS DI KOPERASI MAJU, JAKARTA Banguning Asgha
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 1 (2017): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i1.3

Abstract

The objectives of this study are to give an overview about programs implementation in a cooperative named Koperasi Maju, to identify social capital which is generated from the programs, and to find out social capital`s role in cooperative performance. Data were collected during interview towards member and staff of cooperative. Data were analysed using qualitative descriptive approach. The result shows that cooperative programs that were implemented created social capitals such as social relations in the form of interaction and trust, embedded resources in term of competence and financial access, and collective action. These social capitals also play an important role in establishing a good organization and member performance in economic and social aspects.
Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.
Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan Iwan Wirawardhana; Meco Sitardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i1.15

Abstract

The aim of this study is to analyse the effect of Blockholder Ownership, Managerial Ownership, Institutional Ownership, and Audit Committee towards Firm Value. The background of this research is the agency theory and ownership theory. The population in this study are 46 property companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. By using purposive sampling technique, 35 companies are qualified as data samples. This research uses the random effect model as the estimation model and multiple regression as the method of analysis. The results of this study shows that Institutional Ownership has a positive effect on Firm Value. Meanwhile, Blockholder Ownership, Managerial Ownership, and Audit Committee have no effect on Firm Value. Moreover, the F-test implies that the variables, blockholder ownership, managerial ownership, institutional ownership, and audit committee, simultaneously influence firm value.
THE IMPLEMENTATION OF PSAK NO.65: A SURVEY TOWARDS FAMILY BUSINESS DOMINATION IN INDONESIA Eka Putri Pertiwi; Liana Rahardja
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 1, No 2 (2017): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v1i2.9

Abstract

This study examines the factor to assess control over an investee as the implementation of PSAK No. 65.  The research scope is level of share ownership as assessment of rights that give an investor power over an investee. Since most companies in Indonesia are family business, so the implementation of PSAK 65 is facing the challenge to be effective or not. The research sample used is 147 companies listed in IDX as of year 2015. We measure assessing control over an investee by the fulfillment of criterion whether shareholders either majority or minority have direct activities and controlled an investee as a board of management. The result shows tendency of bias in implementing PSAK 65 due to Indonesia’s business nature. It is found that 68% companies are heldby 11 closed related families. Still, the remaining 4 families are also “interrelated” that means far related families

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