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Papers by prima apriwenni
Jurnal Akuntansi
Effective Tax Rate is the actual tax rate that must be paid by the company compared to the profit... more Effective Tax Rate is the actual tax rate that must be paid by the company compared to the profit generated by the company. The company owners will encourage management to take tax aggressive actions to reduce the tax burden that arises. This study discusses whether company size, leverage and profitability are the dependent variables that can affect the effective tax rate as proxied by ETR as independent variables. The theory that underlies this research is agency theory, which discusses the relationship between owner and management where there is a conflict of interest between the two parties who want to prosper themselves, and political cost theory in which companies minimize costs to increase profits. This study uses observation techniques towards Secondary data obtained from annual financial reports and audited financial reports of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sample of this study were 59 manufacturing companies listed on the Indo...
: Stakeholders pay attention to the earnings report, thus encouraging company managers to plan s... more : Stakeholders pay attention to the earnings report, thus encouraging company managers to plan strategies to produce reports expected by stakeholders. Earnings management is one way that can be done. Managers can intervene the earnings management by increasing or decreasing profit in order to achieve a certain level of profit which benefits himself or the company. This study aims to determine the influence of free cash flow, financial distress, and investment opportunity set on earnings management. The research sample consisted of 11 infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2014-2018 with the total sample of 55 data. This study used a purposive sampling method and was tested with SPSS 22.0 Software. The results show that the data have met the pooling test, classical assumptions and established criteria. The results of the F test show that the earnings management variable is affected simultaneously by free cash flow, financial d...
Financial statements are an instrument for companies in providing various information and company... more Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.
The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players, seriousl... more The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players, seriously worsened. The government has made many policies to ease the burden on MSMEs, one of which is providing incentives in the field of taxation. There are still many MSME players who do not take advantage of the incentives provided. The obstacles they face are the lack of socialization and their ignorance of using these facilities. For this reason, the community service team of Institut Bisnis dan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducing simple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targets in this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, who foster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. The solution for MSMEs that have not done bookkeeping is expected to use a single entry system by recording cash receipts an...
Jurnal Bina Akuntansi
The purpose of financial reporting is to provide information regarding the financial position, pe... more The purpose of financial reporting is to provide information regarding the financial position, performance, and changes in the financial position of an entity that is beneficial to a large number of users in economic decision-making. Timeliness is an important component that can improve the quality of financial information. Financial information is timely if the information is available to decision-makers before losing capacity to influence decisions.. The purpose of this study is to test whether profitability (ROA), solvency (DER), firm size, and audit opinion affect the timeliness of financial reporting in consumer goods companies listed on Indonesia Stock Exchange in 2013-2016.The object of this research is 24 Consumer Goods companies listed on Indonesia Stock Exchange in 2013-2016. Sampling technique used is Non-Probability Sampling technique, using purposive sampling method. Analytical methods used are descriptive straticistic test, coefficient equality test, classical assumpti...
The background of this research there were inconsistent results on the variables that affect audi... more The background of this research there were inconsistent results on the variables that affect audit delay. Besides that, in 2015 several companies suspended by the Stock Exchange because of late financial reports.This study aimed to research the influence of company size, company’s profit/loss, company’s operations complexity and reputation of public accountant firm on audit delay. This study has done at mining companies listed in Indonesian Stock Exchange during the period 2012-2014. The sampling method used purposive sampling and obtained 96 as total sample. Linear regression analysis is used as analysis technique. This research concluded that company’s profit/loss and reputation of public accountant firm negatively influenced on audit delay. Company size didn’t affect to audit delay. Company’s operations complexity was no conclusion. Keywords :audit delay, company size, company’s profit/loss, company’s operations complexity, reputation of public accountant firm.
Informasi laba yang diumumkan perusahaan merupakan salah satu sumber informasi yang digunakan inv... more Informasi laba yang diumumkan perusahaan merupakan salah satu sumber informasi yang digunakan investor untuk pengambilan keputusan investasi dan meramalkan prospek perusahaan di masa mendatang. Pasar akan bereaksi terhadap informasi laba yang diumumkan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan laba, persistensi laba, leverage, ukuran perusahaan, dan kualitas audit terhadap earnings response coefficient . Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Teknik analisis yang digunakan adalah analisis regresi berganda, uji asumsi klasik, uji F, uji t, dan koefisien determinasi R 2 . Hasil penelitian menunjukkan pertumbuhan laba, persistensi laba, dan kualitas audit memiliki arah yang positif namun tidak berpengaruh signifikan terhadap earnings response coefficient . Leverage berpengaruh negatif dan signifikan terhadap earnings response coefficient dan ukuran perusahaan berpengaruh positif ...
This research intended to examine the influence of profitability ratio, leverage ratio, liquidity... more This research intended to examine the influence of profitability ratio, leverage ratio, liquidity ratio, and economic value added toward the stock market price in manufacturing industry listed on the Indonesia Stock Exchange. This research conducts hypothesis testing of 80 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2007-2009 based on purposive sampling method. This research employs multiple regression analysis tool, validity test-regression model, and classical assumption test. The result shows that among the five financial ratios used as independent variables in this research, only earning per share (EPS) and current ratio (CR) positive and significantly influence the stock market price. This research concludes that EPS and CR positive and significantly affect the stock market price, whereas return on equity (ROE), debt to equity ratio (DER), and economic value added (EVA) do not have any effect towards stock market price. Keywords: p rofit...
Laporan keuangan dikatakan bermanfaat ketika andal dan relevan, yaitu tersedia saat dibutuhkan. S... more Laporan keuangan dikatakan bermanfaat ketika andal dan relevan, yaitu tersedia saat dibutuhkan. Semakin cepat laporan keuangan disampaikan, maka informasi yang ada di dalamnya akan semakin bermanfaat. Karena itu, penting untuk menyajikan laporan keuangan dengan akurat dan tepat waktu karena laporan keuangan ini penting untuk proses pengambilan keputusan berbagai pihak terkait. Obyek penelitian ini adalah perusahaan-perusahaan industri barang konsumsi tahun 2010-2012. Metode penelitian yang digunakan adalah metode deskriptif. Analisis yang digunakan adalah uji kesamaan koefisien regresi, analisis regresi. Hasil pengujian menunjukkan bahwa rata-rata audit report lag tahun 2010-2012 adalah 75 hari. Hasil pengujian koefisien regresi berganda menunjukkan bahwa variabel ukuran KAP dan solvabilitas menunjukkan hasil yang signifikan. Sedangkan variabel profitabilitas, reputasi KAP dan spesialisasi industri KAP tidak berpengaruh terhadap audit report lag. Kata kunci: Audit Report Lag, Profi...
Jurnal Akuntansi Bisnis, Apr 20, 2018
Nowadays, intellectual capital become a very valuable asset on business. Intellectual Capital is ... more Nowadays, intellectual capital become a very valuable asset on business. Intellectual Capital is an intangible asset that can create value added and competitive advatage for the company. The value added and competitive advatage will increase investors trust that can cause the raising value of the firm. Intellectual capital was measured by Vallue Added Intellectual Capital that consist of human capital, structural capital, and customer capital. The increasing profit was measured by return on asset (ROA). ROA indicates the company abilities to generate earnings (profitability). The firm value was measured by Tobin's Q. The population in this research using a manufacturing company, especially infrastructure, utility, and transportation listed in Indonesia Stock Exchange during the period 2013-2015. Based on purposive sampling method, 19 samples were obtained, so there are 57 of observation data. The analysis techniques use are multiple linear regresion and path analysis. The result of this research showed that: (1) Intellectual capital has a positive and significant influence toward return on assets. (2) Intellectual capital has a positive and significant influence toward firm value. (3) Return on assets has a positive and significant influance on firm value. (4) Intellectual capital has a positive and significant influence toward firm value through return on assets.
ACADEMICS IN ACTION Journal of Community Empowerment, Aug 6, 2019
bagi UMKM merupakan salah satu langkah meningkatkan kemampuan para pengusaha yang tergabung dalam... more bagi UMKM merupakan salah satu langkah meningkatkan kemampuan para pengusaha yang tergabung dalam UPK PPUKMP Pulo Gadung Jakarta Timur. Pelatihan ini diselenggarakan pada tanggal 17-25 Januari 2019. Instruktur pelatihan adalah para dosen yang memiliki pengetahuan, keahlian, dan pengalaman dalam membina pelajar. Tujuan dari pelatihan ini, khususnya bagi pengusaha adalah untuk meningkatan kemampuan akuntansi sederhana dan administrasi perpajakan seorang pengusaha dan aspek lain yang berhubungan dengan hal tersebut. Proses pelatihan dimulai dari persiapan dengan menganalisis kebutuhan pelatihan, merumuskan tujuan pelatihan, mempersiapkan materi dan melaksanakan pelatihan. Metode pelatihan dilakukan dengan memberikan ceramah, diskusi, tanya jawab, dan penayangan audio visual. Hasil dari pelatihan ini diharapkan dapat meningkatkan pengetahuan teknis bagi pengusaha dalam memahami kewajiban perpajakannya yaitu cara pengisian SPT terutama pajak penghasilan bagi UMKM dan administrasi pajak yang sebaiknya dilakukan.
The global economic crisis towards large companies has focused on the importance of GCG. The corp... more The global economic crisis towards large companies has focused on the importance of GCG. The corporate governance mechanism will improve supervision for the company so that through supervision it is expected that the company's performance will be better and can affect the value of the company. Problems about the environment are also experienced in Indonesia because the environmental impact of industrialization in big cities has been considered to be at a dangerous level. Due to the increasingly complex problems regarding the environment lately, many companies are increasingly aware of the importance of implementing a Corporate Social Responsibility (CSR) program as part of a business strategy. The sampling technique used was purposive sampling method. The sample used was 45 LQ45 companies listed on the Indonesian Stock Exchange in 2015-2017 (for 3 years) with a total of 90 data. Based on the results of data analysis, this study concludes that the audit committee proved to have a...
Jurnal Akuntansi
Effective Tax Rate is the actual tax rate that must be paid by the company compared to the profit... more Effective Tax Rate is the actual tax rate that must be paid by the company compared to the profit generated by the company. The company owners will encourage management to take tax aggressive actions to reduce the tax burden that arises. This study discusses whether company size, leverage and profitability are the dependent variables that can affect the effective tax rate as proxied by ETR as independent variables. The theory that underlies this research is agency theory, which discusses the relationship between owner and management where there is a conflict of interest between the two parties who want to prosper themselves, and political cost theory in which companies minimize costs to increase profits. This study uses observation techniques towards Secondary data obtained from annual financial reports and audited financial reports of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sample of this study were 59 manufacturing companies listed on the Indo...
: Stakeholders pay attention to the earnings report, thus encouraging company managers to plan s... more : Stakeholders pay attention to the earnings report, thus encouraging company managers to plan strategies to produce reports expected by stakeholders. Earnings management is one way that can be done. Managers can intervene the earnings management by increasing or decreasing profit in order to achieve a certain level of profit which benefits himself or the company. This study aims to determine the influence of free cash flow, financial distress, and investment opportunity set on earnings management. The research sample consisted of 11 infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2014-2018 with the total sample of 55 data. This study used a purposive sampling method and was tested with SPSS 22.0 Software. The results show that the data have met the pooling test, classical assumptions and established criteria. The results of the F test show that the earnings management variable is affected simultaneously by free cash flow, financial d...
Financial statements are an instrument for companies in providing various information and company... more Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.
The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players, seriousl... more The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players, seriously worsened. The government has made many policies to ease the burden on MSMEs, one of which is providing incentives in the field of taxation. There are still many MSME players who do not take advantage of the incentives provided. The obstacles they face are the lack of socialization and their ignorance of using these facilities. For this reason, the community service team of Institut Bisnis dan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducing simple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targets in this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, who foster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. The solution for MSMEs that have not done bookkeeping is expected to use a single entry system by recording cash receipts an...
Jurnal Bina Akuntansi
The purpose of financial reporting is to provide information regarding the financial position, pe... more The purpose of financial reporting is to provide information regarding the financial position, performance, and changes in the financial position of an entity that is beneficial to a large number of users in economic decision-making. Timeliness is an important component that can improve the quality of financial information. Financial information is timely if the information is available to decision-makers before losing capacity to influence decisions.. The purpose of this study is to test whether profitability (ROA), solvency (DER), firm size, and audit opinion affect the timeliness of financial reporting in consumer goods companies listed on Indonesia Stock Exchange in 2013-2016.The object of this research is 24 Consumer Goods companies listed on Indonesia Stock Exchange in 2013-2016. Sampling technique used is Non-Probability Sampling technique, using purposive sampling method. Analytical methods used are descriptive straticistic test, coefficient equality test, classical assumpti...
The background of this research there were inconsistent results on the variables that affect audi... more The background of this research there were inconsistent results on the variables that affect audit delay. Besides that, in 2015 several companies suspended by the Stock Exchange because of late financial reports.This study aimed to research the influence of company size, company’s profit/loss, company’s operations complexity and reputation of public accountant firm on audit delay. This study has done at mining companies listed in Indonesian Stock Exchange during the period 2012-2014. The sampling method used purposive sampling and obtained 96 as total sample. Linear regression analysis is used as analysis technique. This research concluded that company’s profit/loss and reputation of public accountant firm negatively influenced on audit delay. Company size didn’t affect to audit delay. Company’s operations complexity was no conclusion. Keywords :audit delay, company size, company’s profit/loss, company’s operations complexity, reputation of public accountant firm.
Informasi laba yang diumumkan perusahaan merupakan salah satu sumber informasi yang digunakan inv... more Informasi laba yang diumumkan perusahaan merupakan salah satu sumber informasi yang digunakan investor untuk pengambilan keputusan investasi dan meramalkan prospek perusahaan di masa mendatang. Pasar akan bereaksi terhadap informasi laba yang diumumkan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan laba, persistensi laba, leverage, ukuran perusahaan, dan kualitas audit terhadap earnings response coefficient . Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Teknik analisis yang digunakan adalah analisis regresi berganda, uji asumsi klasik, uji F, uji t, dan koefisien determinasi R 2 . Hasil penelitian menunjukkan pertumbuhan laba, persistensi laba, dan kualitas audit memiliki arah yang positif namun tidak berpengaruh signifikan terhadap earnings response coefficient . Leverage berpengaruh negatif dan signifikan terhadap earnings response coefficient dan ukuran perusahaan berpengaruh positif ...
This research intended to examine the influence of profitability ratio, leverage ratio, liquidity... more This research intended to examine the influence of profitability ratio, leverage ratio, liquidity ratio, and economic value added toward the stock market price in manufacturing industry listed on the Indonesia Stock Exchange. This research conducts hypothesis testing of 80 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2007-2009 based on purposive sampling method. This research employs multiple regression analysis tool, validity test-regression model, and classical assumption test. The result shows that among the five financial ratios used as independent variables in this research, only earning per share (EPS) and current ratio (CR) positive and significantly influence the stock market price. This research concludes that EPS and CR positive and significantly affect the stock market price, whereas return on equity (ROE), debt to equity ratio (DER), and economic value added (EVA) do not have any effect towards stock market price. Keywords: p rofit...
Laporan keuangan dikatakan bermanfaat ketika andal dan relevan, yaitu tersedia saat dibutuhkan. S... more Laporan keuangan dikatakan bermanfaat ketika andal dan relevan, yaitu tersedia saat dibutuhkan. Semakin cepat laporan keuangan disampaikan, maka informasi yang ada di dalamnya akan semakin bermanfaat. Karena itu, penting untuk menyajikan laporan keuangan dengan akurat dan tepat waktu karena laporan keuangan ini penting untuk proses pengambilan keputusan berbagai pihak terkait. Obyek penelitian ini adalah perusahaan-perusahaan industri barang konsumsi tahun 2010-2012. Metode penelitian yang digunakan adalah metode deskriptif. Analisis yang digunakan adalah uji kesamaan koefisien regresi, analisis regresi. Hasil pengujian menunjukkan bahwa rata-rata audit report lag tahun 2010-2012 adalah 75 hari. Hasil pengujian koefisien regresi berganda menunjukkan bahwa variabel ukuran KAP dan solvabilitas menunjukkan hasil yang signifikan. Sedangkan variabel profitabilitas, reputasi KAP dan spesialisasi industri KAP tidak berpengaruh terhadap audit report lag. Kata kunci: Audit Report Lag, Profi...
Jurnal Akuntansi Bisnis, Apr 20, 2018
Nowadays, intellectual capital become a very valuable asset on business. Intellectual Capital is ... more Nowadays, intellectual capital become a very valuable asset on business. Intellectual Capital is an intangible asset that can create value added and competitive advatage for the company. The value added and competitive advatage will increase investors trust that can cause the raising value of the firm. Intellectual capital was measured by Vallue Added Intellectual Capital that consist of human capital, structural capital, and customer capital. The increasing profit was measured by return on asset (ROA). ROA indicates the company abilities to generate earnings (profitability). The firm value was measured by Tobin's Q. The population in this research using a manufacturing company, especially infrastructure, utility, and transportation listed in Indonesia Stock Exchange during the period 2013-2015. Based on purposive sampling method, 19 samples were obtained, so there are 57 of observation data. The analysis techniques use are multiple linear regresion and path analysis. The result of this research showed that: (1) Intellectual capital has a positive and significant influence toward return on assets. (2) Intellectual capital has a positive and significant influence toward firm value. (3) Return on assets has a positive and significant influance on firm value. (4) Intellectual capital has a positive and significant influence toward firm value through return on assets.
ACADEMICS IN ACTION Journal of Community Empowerment, Aug 6, 2019
bagi UMKM merupakan salah satu langkah meningkatkan kemampuan para pengusaha yang tergabung dalam... more bagi UMKM merupakan salah satu langkah meningkatkan kemampuan para pengusaha yang tergabung dalam UPK PPUKMP Pulo Gadung Jakarta Timur. Pelatihan ini diselenggarakan pada tanggal 17-25 Januari 2019. Instruktur pelatihan adalah para dosen yang memiliki pengetahuan, keahlian, dan pengalaman dalam membina pelajar. Tujuan dari pelatihan ini, khususnya bagi pengusaha adalah untuk meningkatan kemampuan akuntansi sederhana dan administrasi perpajakan seorang pengusaha dan aspek lain yang berhubungan dengan hal tersebut. Proses pelatihan dimulai dari persiapan dengan menganalisis kebutuhan pelatihan, merumuskan tujuan pelatihan, mempersiapkan materi dan melaksanakan pelatihan. Metode pelatihan dilakukan dengan memberikan ceramah, diskusi, tanya jawab, dan penayangan audio visual. Hasil dari pelatihan ini diharapkan dapat meningkatkan pengetahuan teknis bagi pengusaha dalam memahami kewajiban perpajakannya yaitu cara pengisian SPT terutama pajak penghasilan bagi UMKM dan administrasi pajak yang sebaiknya dilakukan.
The global economic crisis towards large companies has focused on the importance of GCG. The corp... more The global economic crisis towards large companies has focused on the importance of GCG. The corporate governance mechanism will improve supervision for the company so that through supervision it is expected that the company's performance will be better and can affect the value of the company. Problems about the environment are also experienced in Indonesia because the environmental impact of industrialization in big cities has been considered to be at a dangerous level. Due to the increasingly complex problems regarding the environment lately, many companies are increasingly aware of the importance of implementing a Corporate Social Responsibility (CSR) program as part of a business strategy. The sampling technique used was purposive sampling method. The sample used was 45 LQ45 companies listed on the Indonesian Stock Exchange in 2015-2017 (for 3 years) with a total of 90 data. Based on the results of data analysis, this study concludes that the audit committee proved to have a...