scholarly journals THE EFFECT OF CEO COMPENSATION, INDEPENDEN DIRECTOR AND AUDIT QUALITY ON TAX AGGRESSIVENESS

ACCRUALS ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 62-72
Author(s):  
Kurnia Kurnia ◽  
Dudi Pratomo ◽  
Tommy Handoko
Keyword(s):  
Statistical Analysis ◽  
Panel Data ◽  
Executive Compensation ◽  
Audit Quality ◽  
Independent Directors ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Independent Variable ◽  
Descriptive Statistical Analysis

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressiveness

scholarly journals Determinan Profitabilitas Industri Perbankan yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 66
Author(s):  
Liza Rahmayani ◽  
Dahlia Tri Anggraini
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Panel Data ◽  
Stock Exchange ◽  
Sampling Techniques ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Descriptive Statistical Analysis

This research aims to find out the determinants of profitability in banking companies. This research is quantitative with the population of banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, and used purposive sampling techniques that obtained samples of 27 banking companies. Data analysis techniques in this research is descriptive statistical analysis and panel data regression. This study obtained the results that BI rate, inflation, and Non Performing Loan (NPL) simultaneously have a significant effect on profitability. While partially, BI rate and inflation have insignificant negative effect on profitability, and NPL has a significant negative effect on profitability.

scholarly journals Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 107-116
Author(s):  
Winda Sangata Ramadhani ◽  
Dedik Nur Triyanto ◽  
Kurnia Kurnia
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Sales Growth ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

scholarly journals Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)

2019 ◽  
Vol 2 (1) ◽  
pp. 12-24
Author(s):  
Rezza Regia Sugandi ◽  
Ida Farida Adi Prawira
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Mandatory Disclosure ◽  
Analysis Method ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Before And After ◽  
Disclosure Rules ◽  
Descriptive Statistical Analysis

This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.

scholarly journals PEMODELAN DATA KEMISKINAN PROVINSI JAWA TENGAH MENGGUNAKAN FIXED EFFECT SPATIAL DURBIN MODEL

2019 ◽  
Vol 8 (2) ◽  
pp. 220-232
Author(s):  
Siska Alvitiani ◽  
Hasbi Yasin ◽  
Mochammad Abdul Mukid
Keyword(s):  
Panel Data ◽  
Fixed Effects ◽  
Spatial Durbin Model ◽  
Spatial Panel ◽  
Central Java ◽  
Panel Data Regression ◽  
Data Regression ◽  
Spatial Panel Data ◽  
Independent Variable ◽  
Poor Population

Based on data from the Central Statistics Agency, Central Java has 4,20 million people (12,23%) poor population in 2017 with Rp333.224,00 per capita per month poverty line. So, Central Java has got the second rank after East Java as the province which has the highest poor population in indonesia in 2017. In this research use the fixed effects spatial durbin model method for modeling poor population in each city in Central Java at 2014-2017. The spatial durbin model is a spatial regression model which contains a spatial dependence on dependent variable and independent variable. If the spatial dependence on dependent variable or independent variables is ignored, the resulting coefficient estimator will be biased and inconsistent. The fixed effect is one of the panel data regression models which assumes a different intercept value at each observation but fixed at each time, and slope coefficient is constant. The advantage of using fixed effects in spatial panel data regression is able to know the different characteristics in each region. The dependent variable used is poor population in each city in Central Java, and the independent variable is Minimum Wage, Life Expectancy, School Participation Rate 16-18 Years, Expected Years of Schooling, Total Population, and Per Capita Expenditure. The results of the analysis shows that the fixed effects spatial durbin model is significant and can be used. The variables that significantly affect the model are the Life Expectancy and Expected Years of Schooling, and the coefficient of determination (R2) is 99.95%. Keywords: Poverty, Spatial, Panel Data, Fixed Effects Spatial Durbin Model

scholarly journals PENGARUH TENUR AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014)

2016 ◽  
Vol 8 (1) ◽  
pp. 39
Author(s):  
Irsyad Fauzan Prasetia ◽  
Rozmita Dewi Yuniarti Rozali
Keyword(s):  
Panel Data ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Common Effect ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression

Abstract. This study aims to find out how audit wells, audit rotation and reputation of KAP to audit quality at manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. The research method used in this research is a verifikatif method. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange since 2011 until 2014, while for sampling using purposive sampling method. The data used are secondary data collected by documentation technique. In analyzing the data, this research uses statistical test of panel data regression with common effect model. Based on the calculation of panel data regression analysis with the help of Eviews 9 software resulted that the reputation of KAP has a positive effect on audit quality, while audit and audit rotation have a negative effect on audit quality.Keywords: audit, audit rotation; KAP reputation; and audit quality.Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana tenur audit, rotasi audit dan reputasi KAP terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejak tahun 2011 sampai dengan tahun 2014, sedangkan untuk pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang dikumpulkan dengan teknik dokumentasi. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik regresi data panel dengan model common effect model. Berdasarkan perhitungan analisis regresi data panel dengan bantuan software Eviews 9 menghasilkan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan tenur dan rotasi audit berpengaruh negative terhadap kualitas audit.Kata Kunci: tenur audit; rotasi audit; reputasi KAP; dan kualitas audit.

scholarly journals PENGARUH PENERBITAN SUKUK TERHADAP RETURN ON ASSETS EMITEN DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (5) ◽  
pp. 408
Author(s):  
Fathaniadina Fakhrana ◽  
Imron Mawardi
Keyword(s):  
Statistical Analysis ◽  
Panel Data ◽  
Stock Exchange ◽  
Analysis Software ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Equity Ratio ◽  
Statistical Analysis Software

This study aims to determine the issuance effect of sukuk on the financialperformance issuer in Indonesia Stock Exchange during 2011 to 2015. The independen variable that used is Sukuk to Equity Ratio and Sukuk to Liability Ratio. The dependen variable is Return on Assets. The analysis technique that used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 10 sukuk issuers in Bursa Efek Indonesia. The results of this study showed that Sukuk to Equity Ratio and Sukuk to Liability Ratio there was a possitive and significant effect to Return on Assets

scholarly journals PENGARUH KONVERGENSI IFRS, PREDIKSI KEBANGKRUTAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TIMELINES PERUSAHAAN TAMBANG

2018 ◽  
Vol 3 (1) ◽  
pp. 20-34
Author(s):  
Ariani Palupi ◽  
Suratno Suratno ◽  
Amilin Amilin
Keyword(s):  
Panel Data ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Bankruptcy Prediction ◽  
Quality Audit ◽  
Pooled Data ◽  
Panel Data Regression ◽  
Data Regression

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines. Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit

scholarly journals Can Board of Directors Diversity and Monitoring Intensity Improve Bank Profitability?

Performance ◽  
2021 ◽  
Vol 28 (01) ◽  
pp. 26
Author(s):  
Septian Yudha Kusuma ◽  
Sudarman Sudarman ◽  
Vita Arumsari
Keyword(s):  
Panel Data ◽  
Board Of Directors ◽  
Audit Quality ◽  
Stock Exchange ◽  
Composite Index ◽  
Bank Profitability ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors

The purpose of this study to analyze the effect of board of directors diversity and monitoring intensity to profitability. Board of directors diversity measured by a composite index of gender, age, education, citizenship, and independence of the board of directors. Meanwhile, monitoring intensity measured by the composition of audit quality, number of meetings, and the number of committee. The objects are banks listed in the Indonesia Stock Exchange period of 2015-2017 with a panel data regression. Selected samples was 40 banks and 120 observation. The results showed that board of directors diversity had a significant negative on profitability, this result provoke a gap to the previous research. While monitoring intensity is positive significant to profitability. Some practical and implications will be discussed in this study.

scholarly journals Pengaruh Inflasi, Produk Domestik Regional Bruto Dan Investasi Terhadap Pengangguran Terdidik Di Provinsi Aceh

2020 ◽  
Vol 9 (2) ◽  
pp. 26
Author(s):  
Linda Wahyuni ◽  
Murtala Murtala
Keyword(s):  
Panel Data ◽  
Regression Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Aceh Province ◽  
Independent Variable ◽  
The Government ◽  
The Relationship

This study aims to analyze the effect of inflation, GDP, and investment on educated unemployment in Aceh province from 2008 to 2018. The data used in this study are Panel data. The method used to analyze the relationship between the independent variable and the dependent variable is the panel data regression method. The results partially show that inflation has a positive and significant effect on educated unemployment in the Government of Aceh Province, PDRB has a positive and significant effect on educated unemployment in the Government of Aceh Province, and Investment has a negative and significant effect on educated unemployment in the Government of Aceh Province. Simultaneously, Inflation, GRDP, and Investment have a negative and significant effect on Educated Unemployment in the Government of Aceh Province

A mechanism to improve the allocation of public investment funds

2020 ◽  
Vol 26 (7) ◽  
pp. 1522-1533
Author(s):  
A.V. Larionov
Keyword(s):  
Panel Data ◽  
Random Effects ◽  
Public Investment ◽  
Allocative Efficiency ◽  
Investment Funds ◽  
The Public ◽  
Panel Data Regression ◽  
Data Regression ◽  
Efficiency And Effectiveness ◽  
Effective System

Subject. This article deals with the issue of improving the public investment allocative efficiency. Objectives. The article aims to develop an approach to improve the efficiency and effectiveness of public investment in the economy. Methods. The study is based on a panel data regression with random effects. Conclusions and Relevance. All sectors of the economy have different demand for investment resources attracted, determined by operational and technological aspects. The results of the study can be used to develop an effective system of public investment.

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