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2013-05-08 08:51:40
Untag Telah Luluskan 35.000 Sarjana
2013-05-08 08:51:25
FKIP Untirta Gelar Gebyar Hardiknas 2013
2013-05-08 08:50:53
Hasil penelitian wajib disertai sosialisasi

Publikasi Penelitian Dosen

ANALYSIS OF THE INFLUENCE OF AGGRESSIVE TAX BEHAVIOR TO THE COST OF EQUITY IN THE FAMILY COMPANY
Abstrak

The aim of the research is to investigate the effect of tax aggressive behaviour toward the cost of equity, using moderating by family ownership. Examination was conducted for manufacturing firms in Indonesia Stock Exchange for period 2010-2013, there were 224 company-year sample. The analytical method used is fixed panel analysis. Results of study suggest that tax avoidance have negative influence on cost of equity. This result is in contrast to results of previous studies. The results of this study explained that the measurement of tax avoidance which showed aggressive tax behavior based on discretionary on book tax difference (BTD). Discretionary on BTD is regarded as earnings management in taxes or a tax planning so it is seen as a positive by the shareholders. Moderation family ownership on tax avoidance in the relationship with the cost of equity shows positive results. These results show that family ownership tend to behave taxes aggressively and it is viewed negatively by shareholders for management raises their rent extraction.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 177 x

PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN
Abstrak

This study aim to determine the effect of Good Corporate Governance (Managerial Ownership, institutional Ownership and audit committee) and Corporate Social Responsibility on firm value. This study was conducted at manufacturing companies listed on at Indonesia Stock Exchange in the period 2013-2015. Purposive sampling was used as sampling tehcnique, nineteen firms were used as study data with total of sample is fifty seven. The analysis methods in this study use classical assumption test and multiple regression and using SPSS 21.0 for windows operating system. The results of this study are : (1) Managerial Ownership is positive effect and no significant on firm value. (2) Institutional Ownership is negative effect and significant on firm value. (3) Audit Committe is negative effect and significant on firm value (4) Corporate Social Responsibility is positive effect and significant on firm value.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 118 x

PENGUJIAN TAX AVOIDANCE DAN RISIKO KEBANGKRUTAN TERHADAP COST OF DEBT DAN INSENTIF PAJAK SEBAGAI PEMODERASI
Abstrak

This study aimed to analyze the test of tax incentives with tax avoidance to the cost of debt on companies listed in Indonesia Stock Exchange period 2011 s.d. 2015 This study uses secondary data, the data used in the form of financial statements of companies listed on the stock exchange Indonesia.Metode this study using purposive sampling method with the purpose to obtain a sample that met the study criteria. The samples used in the study is a manufacturing company basic industry and chemical listed in Indonesia Stock Exchange period 2011 s.d. 2015. Total company that the research samples are 19 companies with over 5-year study period, thus obtained 82 samples after the outliers. The study used regression analysis moderation.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 146 x

ANALISIS BEBAN PAJAK TANGGUHAN DAN AKRUAL DALAM MENDETEKSI MANAJEMEN LABA
Abstrak

This research aimed to analyze effect of deferred tax expense, accruals and other factors that explain the deferred tax expense is better than the accrual in detecting earnings management. The object of this research are manufacturing base companies, chemical industry and various industrial manufacturing company listed in indonesia stock exchange (BEI) with the observation period between 2013 and 2015. Data in this research based on annual financial reports obtained through the site www.idx.co.id. The sampling method used purposive sampling and analysis of data using multiple linear regression method. The results showed that the deferred tax expense had a negative influence, and significant earnings management with the goal of profit decline while the accrual have effect positive and significant impact on the company in earnings management in order to increase profits. The deferred tax expense is better than the accrual in detecting earnings management.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 67 x

Financial Leverage, Risiko Sistematis, Size, Likuiditas, dan Return on Investment pada Emiten LQ45 di Bursa Efek Indonesia
Abstrak

The aims of these research is  to examine the extent which the variables are identified (size, liquidity, and return on investment) influence the sensitivity of the relationship between financial leverage with systematic risk (beta) using data pool balance panel. This study used a sample LQ45 companies selected by certain criteria. Data taken from information the annual financial statements and annual reports LQ45 2010 to 2013 with a total of 92 firm-year observations. Data were tested using quantitative descriptive analysis techniques and regression analysis of the data pool balance panel. Through the test model 1, the result that size a significant positive effect on the level of 5%. The results are consistent with research conducted by Beaver, Kettler, and Scholes (1970). While testing the model 2 showed significant positive results at the level of 1% for financial leverage and liquidity variable. Testing model 3 shows that the leverage significant positive effect on the level of 1%. When tested together in the fourth model, the significant variable is the incremental variable on moderation financial leverage with liquidity, and moderation financial leverage with ROI. Results of model 4 explains that the liquidity and investment levels can affect the level of risk. the higher the level of investment, it will weaken the effect of financial leverage on a systematic risk, due to the higher level of investment led to financial leverage will be decreased so that the inherent systematic risk will also be reduced.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 32 x

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