Articles
Pengaruh Profitabilitas, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Islamic Social Reporting (ISR)
Riesta Ayu Delia;
Dirvi Surya Abbas;
Eko Sudarmanto
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v2i1.1665
The purpose of this study is to determine the effect of profitability, managerial ownership and company size on Islamic social reporting on Islamic banking companies on their respective websites. The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all Islamic banking registered on their respective websites for the 2016-2020 period. The sampling technique uses non-probability techniques. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the official website of financial statements. The results showed that Profitability (ROA) had no effect on Islamic Social Reporting, Leverage (DAR) had a negative effect on Islamic Social Reporting, Managerial Ownership (KM) had a negative effect on Islamic Social Reporting, Company Size (size) had no effect on Islamic Social Reporting ( ISR).
Pengaruh Kinerja Lingkungan , Umur Perusahaan, dan Dewan Pengawas Sya’riah Terhadap Islamic Social Reporting (ISR)
Puput Patmawati;
Dirvi Surya Abbas;
Imas Kismanah
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v2i1.1667
The purpose of this study is to determine the effect of environmental performance, independent commissioners, company age and sharia supervisory board on Islamic social reporting in Islamic banking in Indonesia. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all Islamic banking registered with the Financial Services Authority (OJK) in the form of Sharia Commercial Banks (BUS) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been defined as 10 companies. The type of data used is secondary data obtained from the website of the Financial Services Authority (OJK). The analytical method used is panel data regression analysis. The results show that partially environmental performance has a positive effect on ISR, independent commissioners of company age and sharia supervisory boards have no effect on ISR.
Pengaruh Business Strategy Dan Corporate Social Performance (CSP) Terhadap Return Saham
Indalisti Indalisti;
Dirvi Surya Abbas;
Dewi Rachmania
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v2i1.1668
The purpose of this study was to determine the effect of business strategy and corporate social performance on stock returns in non- financial companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period.The population of this study includes all non-finance listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 136 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social performance has a negative effect on stock returns, while the business strategy have no effect on stock returns. However, simultaneously the, business strategy and corporate social performance affect stock returns.
KARAKTERISTIK PERUSAHAAN, KOMISARIS INDEPENDEN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING
Setiadi, Iwan;
Abbas, Dirvi Surya;
Hidayat, Imam
COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang
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DOI: 10.31000/competitive.v7i1.7643
The purpose of this study is to determine the influence of profitability, leverage, company size and independent board of commissioners on the disclosure of sustainability reports. The research design used in this research is a quantitative associative approach. The population in this study is companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2018 period. The sampling technique used in this study was a purposive sampling technique and was obtained from 12 company samples. The data analysis method used in this study is using the multiple linear regression data analysis method. The research data was obtained from the www.idx.co.id website. The results of the partial test show that profitability (ROE), company size and independent commissioners have no effect on the disclosure of the sustainability report. Meanwhile, leverage (DAR) has a positive effect on the disclosure of sustainability reports.
PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS
Hidayat, Imam;
Sari, Petty Aprilia;
Hakim, Mohamad Zulman;
Abbas, Dirvi Surya
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang
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DOI: 10.31000/competitive.v5i2.4454
Tujuan dari penelitian ini untuk mengetahui pengaruh total asset turnover, leverage dan profitabilitas terhadap financial distress pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2015-2019.Populasi penelitian ini meliputi seluruh perusahaan property dan real estate estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa total asset turnover tidak memiliki pengaruh terhadap financial distress, leverage berpengaruh negatif signifikan terhadap financial distress, profitabiliats berpengaruh positif terhadap financial distress dan manajerial dan likuiditas tidak memiliki pengaruh signifikan terhadap financial distress, dan total asset turnover, leverage dan profitabilitas secara bersama-sama berpengaruh terhadap financial distress.
ECONOMIC PERFORMANCE BESERTA FAKTOR-FAKTORNYA
Siregar, Indra Gunawan;
Abbas, Dirvi Surya;
Basuki, Basuki
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang
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DOI: 10.31000/competitive.v5i1.3173
AbstrakTujuan dari penelitian ini untuk mengetahui pengaruh price earning ratio, net profir margin dan environmental disclosure terhadap economic performance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2015-2018. Populasi penelitian ini meliputi seluruh perusahaan property dan real estate estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa net profir margin berpengaruh signifikan terhadap economic performance, price earning ratio dan environmental disclosure tidak berpengaruh signifikan terhadap economic performance. Price earning ratio, net profir margin dan environmental disclosure secara bersama- sama berpengaruh terhadap economic performance.
Pengaruh Leverage Dan Profitabilitas Terhadap Earnings Response Coefficient
Elissa Putri Rosalia;
Dirvi Surya Abbas;
Ahmad Jayanih
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/moneter.v2i1.96
Tujuan dari penelitian ini untuk mengetahui pengaruh Leverage dan Profitabilitas terhadap Earnings Response Coefficient pada perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi Perusahaan Manufaktur Sektor Makanan Dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh jumlah sampel 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian yang menunjukkan bahwa Leverage dan Profitabilitas tidak berpengaruh, dan Leverage, Likuiditas secara bersama-sama berpengaruh terhadap Earnings Response Coefficient.
Pengaruh Komisaris Independen, Intensitas Modal, dan Kompensasi Eksekutif Terhadap Agresivitas Pajak
Muhamad Noval Aditia;
Dirvi Surya Abbas;
Samino Hendrianto
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/moneter.v2i1.97
The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.
Pengaruh Kompensasi Manajemen Dan Corporate Governance Terhadap Manajemen Pajak
Dina Fransiska;
Dirvi Surya Abbas;
Indra Gunawan Siregar
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/moneter.v2i1.101
The purpose of this study is to determine the effect of Management Compensation, and Corporate Governance on Manufacturing companies, the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The population of this study includes Manufacturing companies, the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been applied, 11 companies are obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Management Compensation has no effect on Tax Management, the Board of Commissioners has no effect on Tax Management, Independent Commissioner has no effect on Tax Management and the Audit Committee has no effect on Tax Management. Management Compensation and Corporate Governance together have an effect on Tax Management.
Pengaruh Insentif Pajak dan Penilaian Ekuitas Terhadap Konservatisme Akuntansi
Syifa Rustianti Nurhasanah;
Dirvi Surya Abbas;
Sigit Budi Santoso
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/moneter.v2i1.105
The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.