Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

Analysis of Total Quality Management Implementation to Improve Managerial Performance in State-Owned Enterprises

This study aims to analyze the application of Total Quality Management (TQM) to improve managerial performance at the Perum Bulog Sub-Directorate of Makassar. This research is qualitative research conducted at the Office of the Bulog Subdivre Makassar. Data was sourced from interviews with informants and the results of observations and collected documentation. The informants in this study were the head of the warehousing section and the head of other sections, which consisted of 4 informants. Furthermore, qualitative data analysis was carried out in three stages: data reduction, presentation, and conclusion. The results showed that Total Quality Management is a structured system that is used to improve managerial performance. In Total Quality Management, there are improvements to the company's vision, mission, and strategy to be even better, teamwork and focus on customer satisfaction make all employees work together and try to do better in carrying out their duties so that performance management can also improve.

The Impact of Supply Chain Management Integration on Operational Performance

The purpose of this study is to confirm the research model related to the impact of supply chain management (SCM) integration on the operational performance based on the previous researches. These studies suggest that SCM integration plays a critical role in generating performance gains for firms. In the study, three constructs are extended, i.e. the information technology infrastructure integration, SCM process integration, and operational performance. A number of 146 large manufacturing companies in Indonesia were selected purposively as the samples. Questionnaires were distributed through email survey, while data were analyzed by structural equation modelling with Partial Least Square software to analyze the causal relationship among variables. The study found that information technology infrastructure integration does not influence significantly to supply chain process integration. Furthermore, supply chain process integration influences significantly to operational firm performance.

Determination Causes of Tax Avoidance on Indonesian Manufacturing Firms with Capital Intensity as Intervening Variables

The aim of this study is to examine and analyze the effect of the independent variables, namely return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity on the dependent variable in the form of tax avoidance. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. By using purposive sampling technique, data analytical technique used is descriptive statistic, classic assumption test and hypothesis testing in the form of SmartPLS analysis. The test results show that the variables return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity affect the tax avoidance. Capital intensity can mediate the relation for variable return on assets (ROA), debt to assets ratio (DAR), company size to tax avoidance.

Pengaruh Corporate Governance Terhadap Inefisiensi Investasi Dengan Free Cash Flow Sebagai Pemoderasi

The level of corporate investment inefficiency is closely related to the effectiveness of corporate governance practices implemented by the largest shareholders and board of directors. This paper discusses empirical research that investigates the impact of the largest shareholders and board size on investment inefficiency with free cash flow as a moderating variable. This study uses a sample of 152 public companies registered in Indonesia’s capital market for the fiscal year ended on December 31, 2014 to 2018. This study uses a multiple regression method with the Ordinary Least Square (OLS) approach. This study find that the largest shareholders and board size are significantly negative impact on investment inefficiency, but the free cash flow doesn’t moderate the influence of board size on investment inefficiency.

Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan

This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors, and the audit committee have a significant effect on disclosure of sustainability reports. The recruitment of an independent board of directors has no significant effect on disclosure of sustainability reports. While the removals of board of commissioners and directors have no effect. This study provides a new understanding of corporate governance in which the recruitment of members of the board of commissioners and directors will affect the disclosure of corporate sustainability reports. This study uses a new measure, that is the recruitment and removal of members of the board of commissioners and directors.

The Influences Of Status Quo And Endowment Biases On Earnings Management

This study investigates the effects of status quo and endowment biases on earnings management behaviors. This research conducts a survey method in 2018. The sample comprises of 74 accounting students at a business school in Indonesia. The main variables are measured by questionnaires with 1 to 7 scale. The hypotheses are examined by multiple regression technique. The findings reveal that status quo and endowment biases positively influence earnings management actions. This research provides two contributions. This study attempts to link status quo and endowment biases to earnings management behaviors. This contributes additional theoretical explanations of earnings management behaviors among accountants. Research conclusions can be utilized to determine the suitable psychological aspects of accountants for earnings management decisions.

Pertimbangan Pasar Kerja Mahasiswa Akuntansi Pada Profesi Akuntan Publik

This study aims to test the influence of job security, job availability and ease of access to job openings to career selection as a public accountant. The data used in this study is primary data received directly from research respondents, namely 200 students. To see how much influence job security, job availability and ease of access to job openings to career selection as a public accountant. The results of this study found there is a significant influence of job security, availability of employment and ease of access to job openings to career selection as a public accountant. As well as consideration of the job market can be a benchmark for students in choosing a career as a public accountant.

Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

The Impact of Covid-19 on Economic Growth

The Covid-19 pandemic in Indonesia since March 2020 has had an impact on negative economic growth for two quarters, namely minus 5.2 percent in the second quarter and minus 3.49 percent in the third quarter (yoy). Likewise, the economic growth of Kulon Progo Regency is expected to experience a drastic decline in 2021, after 2019/2019 had the highest growth reaching 18 percent.This article aims to analyze impact the Covid-19 pandemic has on the economy growth of Kulon Progo Regency per economic sector. This article also projections Kulon Progo's economic growth until 2024 using eleven projection methods. From the results of the projections carried out, the Gross Regional Domestic Product (GRDP) of Kulon Progo Regency in 2020 is predicted to slow down due to the Covid-19 pandemic case which affects almost all sectors. However, this decline only occurred in 2020, because in the following year several sectors are predicted to increase in line with the improving situation and operation of infrastructure projects. Several sectors that will increase, such as the transportation and warehousing sectors, due to normal activities at Yogyakarta International Airport (YIA). Based on the optimistic, moderate, and pessimistic scenario, Kulon Progo Regency's economic growth will continue to grow positively. There are two contributions of this research, firstly analyzing the impact of the pandemic and projecting the impact for the next 4 years and secondly, the projection is carried out using the best model of eleven methods.