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All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Jurnal Keuangan dan Perbankan Jurnal Akuntansi
Oktavia .
Universitas Kristen Krida Wacana
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja ., Oktavia; Rossieta, Hilda; Gani, Lindawati
Akuntansi Krida Wacana Vol. 14 No. 1 April 2014
Publisher : Akuntansi Krida Wacana

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DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP PERILAKU MANAJEMEN LABA ., Oktavia
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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. This study aims to examine whether companies that earn profits will make earnings management in response to corporate tax rate changes. In addition, this study will also examine whether earnings management is based on tax incentives or non-tax incentives. This study includes 120 samples of profit firms in manufacturing sector between period 2009 – 2010. The result of this study proves that: (1) Profit firms make earnings management in order to respond the corporate tax changes; (2) earnings management performed by profit firms is influenced by tax incentives and non-tax incentives; and (3) non-tax incentive that influenced earnings management is debt. Keyword: income tax, corporate tax rate changes, and earnings management.
Peralataan Laba dan Kaitannya dengan Nilai Perusahaan ., Oktavia
Akuntansi Krida Wacana vol. 11 no. 2 November 2011
Publisher : Akuntansi Krida Wacana

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Going Concern dan Implikasinya Terhadap Pelaporan Keuangan dan Auditing ., Oktavia
Akuntansi Krida Wacana vol. 10 no. 3 September 2010
Publisher : Akuntansi Krida Wacana

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Pengaruh Perencanan Pajak Terhadap Return Saham Perusahaan ., Oktavia; Jauhari, Arif
Akuntansi Krida Wacana vol. 10 no. 1 Januari 2010
Publisher : Akuntansi Krida Wacana

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Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba ., Subagyo; ., Oktavia; ., Marianna
Akuntansi Krida Wacana vol. 11 no. 1 April 2011
Publisher : Akuntansi Krida Wacana

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The role of country tax environment on the relationship between financial derivatives and tax avoidance Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-01-2019-0009

Abstract

The purpose of this paper is to examine the effect of financial derivatives usage and country’s tax environment characteristics on the relationship between financial derivatives and tax avoidance.This study uses a cross-country analysis with the scope of ASEAN (Association of Southeast Asian Nations) countries which consists of the Philippines, Indonesia, Malaysia, and Singapore.The level of financial derivatives usage positively affects the level of tax avoidance. This finding indicates that financial derivatives can be used as tax avoidance tool. Furthermore, the positive effect of the level of financial derivatives usage on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. This finding indicates that in country with a competitive tax environment, the use of financial derivatives as a tax avoidance tool can be replaced by the tax facilities provided by that country.This study uses four countries in the Association of Southeast Asian Nations region and does not test the sample based on the financial derivative types.Tax authorities need to establish a clear tax regulation in regard to the tax treatment of financial derivatives transactions, e.g. define the definition of financial derivatives for hedging purposes and financial derivatives for speculative purposes; and define specific criteria to separate financial derivatives for hedging purposes from financial derivatives for speculative purposes. It is necessary to determine whether losses arising from derivative transactions are classified as deductible expenses or non-deductible expenses.To the best of the authors’ knowledge, this study is also the first that provide empirical evidence that the relationship between financial derivatives and tax avoidance activities depends on a country’s tax environment.
The Effects of Financial Derivatives on Earnings Management and Market Mispricing Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Gadjah Mada International Journal of Business Vol 21, No 3 (2019): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.34112

Abstract

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Malaysia, and Singapore. A sample of 1,395 firm-years of companies using financial derivatives were engaged for study and the evidence shows that the use of financial derivatives for hedging purposes decreases the magnitude of the earnings management. In addition, this study also supports the idea that earnings expectations embedded in the stock returns of companies using financial derivatives, that meet the hedge accounting criteria, reflect the difference in the persistence of cash flow components more accurately than those using financial derivatives for speculative purposes.
Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja Oktavia .; Hilda Rossieta; Lindawati Gani
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Jurnal Akuntansi

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BALANCED SCORECARD SEBAGAI SISTEM PENGUKURAN KINERJA STRATEGIS DI PT HUTAMA KARYA PERSERO Kun Hartawan Adi Satria; Lela Nurlaela Wati; Oktavia Oktavia
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 12, No 1 (2022): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v12i1.507

Abstract

Balanced scorecard (BSC) merupakan konsep pengukuran yang komprehensif bila dilihat dari sisi internal. Namun, untuk perumusan alternatif strategi perusahaan, analisis internal saja tidak cukup untuk menggambarkan kondisi perusahaan secara komprehensif. Untuk itu diperlukan kombinasi dari analisis internal dan eksternal untuk melihat sejauh mana posisi perusahaan di pasar dengan menggunakan analisis SWOT. Penelitian ini bertujuan untuk mengukur kinerja perusahaan serta melihat peluang dan tantangan yang ada di luar perusahaan sehingga diperoleh alternatif strategi untuk mencapai tujuan perusahaan. Peneliti mengukur kinerja PT Hutama Karya Persero (PT HK) yang dibandingkan dengan data Rencana Jangka Panjang Perusahaan serta data competitor untuk melihat posisi perusahaan. Indikator yang digunakan adalah perspektif keuangan, pelanggan, proses bisnis internal, pertumbuhan dan pembelajaran yang dikombinasikan dengan sisi eksternal perusahaan melalui metode analisis SWOT, dimana hal ini menjadi pembaruan dari penelitian sebelumnya yang hanya menggunakan BSC. Hasil dari penelitian menunjukan terdapat beberapa kekuatan dan kelemahan serta peluang dan tantangan yang dapat dirumuskan untuk menjadi alternatif strategi yang dapat diimplementasikan oleh perusahaan. Penelitian ini diharapkan memberikan masukan mengenai sistem penilaian kinerja yang komprehensif bagi perusahaan dan tambahan bukti empiris mengenai konsep pengukuran kinerja dengan kombinasi BSC dan SWOT.The balanced scorecard (BSC) is a comprehensive measurement concept based on an internal perspective. However, for the formulation of alternative corporate strategies, internal analysis alone is not sufficient to describe the current condition of the company. For this reason, a combination of internal and external analysis is needed to see the extent of the company's position in the market using SWOT analysis. This study aims to measure the company's performance and see the opportunities and challenges that exist outside the company in order to obtain alternative strategies to achieve company goals. Researchers measure the performance of PT HK which is compared with the Company's Long Term Plan and competitor data to see the company's current position. The indicators used are financial perspectives, customers, internal business processes, growth and learning combined with the external side of the company through the SWOT analysis method, which is an update from previous studies that only used BSC. The results of the study show that there are several strengths and weaknesses as well as opportunities and challenges that can be formulated to become alternative strategies that can be implemented by the company. This research is expected to provide input on a comprehensive performance appraisal system for companies and additional empirical evidence regarding the concept of performance measurement with a combination of BSC and SWOT.
Co-Authors ., Marianna Agus Susanto Amudi Pandapotan Saragih Arif Jauhari Chaerul D. Djakman Denny Iskandar Tjandrawan Diana Frederica Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Hilda Rossieta Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Ning Rahayu Ning Rahayu Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Savirach, Brigita Dilla Savirach, Brigita Dilla Siregar, Kristy Santi Siti Aisyah Subagyo . Sukaryo Sukaryo Sylvia Veronica Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela