nanik niandari - Academia.edu (original) (raw)

Papers by nanik niandari

Research paper thumbnail of Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per sh... more This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earn...

Research paper thumbnail of Financial Risk, Corporate Governance dan Ketepatan Penyampaian Laporan Keuangan

This study aims to analyse the association of financial risk and corporate governance toward time... more This study aims to analyse the association of financial risk and corporate governance toward timeliness of financial reporting. Data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the year ending December 31, 2015 to 2019. Data collected using purposive sampling technique. Timelimess of Financial reporting as dependent variable is proxied by audit delay. Financial risk as first independent variable proxied by long term debt to total assets ratio. Corporate governance as second independent variable proxied by the number of audit committees, independent commissioners, and institutional ownership. The result shows that financial risk has a positive effect, audit commitees and institusional ownership has a negative effect, while independent commissioners has no effect on audit delay. The results of this study are expected to contribute to the research literature on audit delay that corporate governance plays an important role in the effectivene...

Research paper thumbnail of Corporate Governance, Kualitas Audit, Dan Kecenderungan Praktik Tax Avoidance

Kajian Ekonomi dan Bisnis, 2021

This study aims to examine the effect of Corporate Governance (CG) on tax avoidance. This researc... more This study aims to examine the effect of Corporate Governance (CG) on tax avoidance. This research was conducted using manufacturing companies listed on the IDX in the 2015-2019 period. Total sample used was 179 companies with total of 498 observations. The sampling method used was purposive sampling and data was analysed with multiple linear regression. Tax avoidance as dependent variable is measured by Effectice Tax Rate. Independent variables used in this research are corporate governance and audit quality. Corporate Governance as independent variable is measured by the proportion of independent commissioners, institutional ownership, and audit committee. The result shows that the variable proportion of independent commissioners has a significant positive effect, institutional ownership has a significant negative effect, and the audit quality and audit committee variables have no significant effect on tax avoidance. Keywords: Tax avoidance, Proportion of Independent Commisioner...

Research paper thumbnail of Kepemilikan Manajerial dan Praktik Penghindaran Pajak

This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data... more This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data used in this study were obtained from Indonesian stock exchange database and company's annual report. The author uses regression analysis with unbalanced panel data types from a sample of 144 manufacturing companies covering years period of 2015 to 2017. Propensity of tax avoidance as a dependent variable is measured by effective tax rate (ETR). The independent variable is managerial ownership which is determined by 2 (two) types of measurements. First measurement use a percentage form, and second measurement use a dummy based on the level of managerial ownership. The control variables used include return on assets (ROA), company size and leverage. We find that managerial ownership has a positive effect on propensity of tax avoidance. Another finding in this study is that the effect of managerial ownership on propensity of tax avoidance occurred at managerial ownership levels of le...

Research paper thumbnail of Tax Avoidance Practice: Political Connection, Firm Characteristics and Audit Quality Test at Banking Industry in Indonesia

This study aims to examine the influence of political connections, firm characteristics and Audit... more This study aims to examine the influence of political connections, firm characteristics and Audit Quality on Tax Avoidance. The samples are 39 banking companies which are listed in IDX over the 2014-2016 periods with total 101 observations. The sample collection technique has been done by using purposive sampling. Hypotheses of this research were tested by multiple regression models. Independent variables consist of Political Connection, Firm Characteristics (which are proxied by Leverage and Capital Intensity), and Audit Quality. While dependent variable is Tax Avoidance. The result showed that only Political Connections having a significant influence on Tax Avoidance. Leverage, Firm Characteristics and also Audit Quality did not have a significant influence on Tax Avoidance.

Research paper thumbnail of Pengaruh Kondisi Keuangan, Opini Audit Sebelumnya, Dan Pertumbuhan Perusahaan Terhadap Probabilitas Penerimaan Opini Audit Going Concern

This study aimed to prove the effect of financial conditions, prior audit opinion, and company gr... more This study aimed to prove the effect of financial conditions, prior audit opinion, and company growth on acceptance of going concern opinion. This research used manufacturing company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During three years observations (2011-2013), there were 304 observations and only 28 companies (9.21%) of the observed company got going concern opinion. Using logistic regression analysis, it was found that only financial conditions and prior audit opinion variable that affect going concern acceptance variable. Company Growth were not statistically significant. Keywords: Financial Condition, Prior Audit Opinion, Company Growth, and Going Concern Opinions

Research paper thumbnail of Voluntary Audit Switching : Perspektif Peraturan Menteri Keuangan N0.17/PMK.01/2008

Jurnal Akuntansi Bisnis

This research aim to prove the effect of audit opinion, management changes, financial distress, c... more This research aim to prove the effect of audit opinion, management changes, financial distress, company growth, and company size on voluntary auditor switching. An analytical technique employed is logistic regression analysis. This research using manufactured company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During six years observations, there were 465 companies and only 74 companies (15.91%) of the observed company have changed their auditor. it was found that only audit opinion and company size variable that affect public company to change their auditor. The other three variable were not statistically significant. Keyword: Voluntary Auditor Switching, Audit Opinion, Management Changes, Financial Distress, Company Growth, and Company Size

Research paper thumbnail of Konsekuensi Penerimaan Opini Going Concern Dan Kualitas Auditor Terhadap Cost of Debt

JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS

This paper described empirical research examining the effect of auditor going concern opinion and... more This paper described empirical research examining the effect of auditor going concern opinion and auditor quality on cost of debt. Auditor going concern opinion is measured by dummy variable, which value of 1 if the opinion is going concern, and 0 otherwise. Auditor quality is also measured by dummy variable, which value 1 if the opinion given by Big-4 auditor, and 0 otherwise. Cost of debt is measured by interest expense divided by total debt. Using multiple regression analysis and a sample of 244 manufacturing company periods 2011 – 2014, the research find that auditor quality negatively effect the cost of debt and auditor going concern opinion doesn’t effect cost of debt.

Research paper thumbnail of Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per sh... more This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earn...

Research paper thumbnail of Financial Risk, Corporate Governance dan Ketepatan Penyampaian Laporan Keuangan

This study aims to analyse the association of financial risk and corporate governance toward time... more This study aims to analyse the association of financial risk and corporate governance toward timeliness of financial reporting. Data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the year ending December 31, 2015 to 2019. Data collected using purposive sampling technique. Timelimess of Financial reporting as dependent variable is proxied by audit delay. Financial risk as first independent variable proxied by long term debt to total assets ratio. Corporate governance as second independent variable proxied by the number of audit committees, independent commissioners, and institutional ownership. The result shows that financial risk has a positive effect, audit commitees and institusional ownership has a negative effect, while independent commissioners has no effect on audit delay. The results of this study are expected to contribute to the research literature on audit delay that corporate governance plays an important role in the effectivene...

Research paper thumbnail of Corporate Governance, Kualitas Audit, Dan Kecenderungan Praktik Tax Avoidance

Kajian Ekonomi dan Bisnis, 2021

This study aims to examine the effect of Corporate Governance (CG) on tax avoidance. This researc... more This study aims to examine the effect of Corporate Governance (CG) on tax avoidance. This research was conducted using manufacturing companies listed on the IDX in the 2015-2019 period. Total sample used was 179 companies with total of 498 observations. The sampling method used was purposive sampling and data was analysed with multiple linear regression. Tax avoidance as dependent variable is measured by Effectice Tax Rate. Independent variables used in this research are corporate governance and audit quality. Corporate Governance as independent variable is measured by the proportion of independent commissioners, institutional ownership, and audit committee. The result shows that the variable proportion of independent commissioners has a significant positive effect, institutional ownership has a significant negative effect, and the audit quality and audit committee variables have no significant effect on tax avoidance. Keywords: Tax avoidance, Proportion of Independent Commisioner...

Research paper thumbnail of Kepemilikan Manajerial dan Praktik Penghindaran Pajak

This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data... more This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data used in this study were obtained from Indonesian stock exchange database and company's annual report. The author uses regression analysis with unbalanced panel data types from a sample of 144 manufacturing companies covering years period of 2015 to 2017. Propensity of tax avoidance as a dependent variable is measured by effective tax rate (ETR). The independent variable is managerial ownership which is determined by 2 (two) types of measurements. First measurement use a percentage form, and second measurement use a dummy based on the level of managerial ownership. The control variables used include return on assets (ROA), company size and leverage. We find that managerial ownership has a positive effect on propensity of tax avoidance. Another finding in this study is that the effect of managerial ownership on propensity of tax avoidance occurred at managerial ownership levels of le...

Research paper thumbnail of Tax Avoidance Practice: Political Connection, Firm Characteristics and Audit Quality Test at Banking Industry in Indonesia

This study aims to examine the influence of political connections, firm characteristics and Audit... more This study aims to examine the influence of political connections, firm characteristics and Audit Quality on Tax Avoidance. The samples are 39 banking companies which are listed in IDX over the 2014-2016 periods with total 101 observations. The sample collection technique has been done by using purposive sampling. Hypotheses of this research were tested by multiple regression models. Independent variables consist of Political Connection, Firm Characteristics (which are proxied by Leverage and Capital Intensity), and Audit Quality. While dependent variable is Tax Avoidance. The result showed that only Political Connections having a significant influence on Tax Avoidance. Leverage, Firm Characteristics and also Audit Quality did not have a significant influence on Tax Avoidance.

Research paper thumbnail of Pengaruh Kondisi Keuangan, Opini Audit Sebelumnya, Dan Pertumbuhan Perusahaan Terhadap Probabilitas Penerimaan Opini Audit Going Concern

This study aimed to prove the effect of financial conditions, prior audit opinion, and company gr... more This study aimed to prove the effect of financial conditions, prior audit opinion, and company growth on acceptance of going concern opinion. This research used manufacturing company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During three years observations (2011-2013), there were 304 observations and only 28 companies (9.21%) of the observed company got going concern opinion. Using logistic regression analysis, it was found that only financial conditions and prior audit opinion variable that affect going concern acceptance variable. Company Growth were not statistically significant. Keywords: Financial Condition, Prior Audit Opinion, Company Growth, and Going Concern Opinions

Research paper thumbnail of Voluntary Audit Switching : Perspektif Peraturan Menteri Keuangan N0.17/PMK.01/2008

Jurnal Akuntansi Bisnis

This research aim to prove the effect of audit opinion, management changes, financial distress, c... more This research aim to prove the effect of audit opinion, management changes, financial distress, company growth, and company size on voluntary auditor switching. An analytical technique employed is logistic regression analysis. This research using manufactured company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During six years observations, there were 465 companies and only 74 companies (15.91%) of the observed company have changed their auditor. it was found that only audit opinion and company size variable that affect public company to change their auditor. The other three variable were not statistically significant. Keyword: Voluntary Auditor Switching, Audit Opinion, Management Changes, Financial Distress, Company Growth, and Company Size

Research paper thumbnail of Konsekuensi Penerimaan Opini Going Concern Dan Kualitas Auditor Terhadap Cost of Debt

JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS

This paper described empirical research examining the effect of auditor going concern opinion and... more This paper described empirical research examining the effect of auditor going concern opinion and auditor quality on cost of debt. Auditor going concern opinion is measured by dummy variable, which value of 1 if the opinion is going concern, and 0 otherwise. Auditor quality is also measured by dummy variable, which value 1 if the opinion given by Big-4 auditor, and 0 otherwise. Cost of debt is measured by interest expense divided by total debt. Using multiple regression analysis and a sample of 244 manufacturing company periods 2011 – 2014, the research find that auditor quality negatively effect the cost of debt and auditor going concern opinion doesn’t effect cost of debt.