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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.
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Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 1 (2018): JUNE" : 5 Documents clear
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
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 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.
Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak Teza Deasvery Falbo; Amrie Firmansyah
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.v2i1.11

Abstract

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.
The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes) Kartika Cahya Kencana; Susanti Widhiastuti
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.v2i1.13

Abstract

This study examines the theory of transactional processes which applied work stress theory proposed by Gibson et al. (1995). The researcher collected data from tax auditors as participants using survey techniques by self-filling questionnaires.  The qualitative data are converted  into the parametric scale with the Method of Successive Interval and then analysed using Partial Least Square. The result of this study is work stress can mediate the effect of over workload and role conflict on tax auditor dysfunction behavior moral competence can not moderate the relationship of influence of work stress on dysfunction behavior. Surveys conducted are not accompanied by researcher in filling questionnaires in the theoretical sphere so as to generate potential bias in the results. This study produces a quality tax audit of the errors of professional humanism. For further research, can be analyzed by using the experimental method.

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