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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANCIAL : JURNAL AKUNTANSI Jurnal Dinamika UMT BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA JBMR: Journal of Business and Management Review JES (Jurnal Ekonomi Syariah Journal of Sustainable Tourism and Entrepreneurship International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Multicience INTELEKTIVA Jurnal Akuntansi Bisnis Pelita Bangsa Daengku: Journal of Humanities and Social Sciences Innovation Dynamic Management Journal JCDD Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pemberdayaan Umat Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi Proceedings of International Conference on Islamic Economic Finance and Social Finance Balance : Jurnal Akuntansi dan Bisnis
Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Other

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Pengaruh Thin Capitalization, Komite Audit Dan Tax Avoidance Terhadap Transfer Pricing Mellani Devita Putri; Dirvi Surya Abbas; Budi Rohmansyah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.574

Abstract

The purpose of this study is to determine the Effect of Thin Capitalization, Audit Committee, and Tax Avoidance on Transfer Pricing in Automotive Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period.This research uses a quantitative approach. The population in this study was 15 automotive companies listed on the Indonesia Stock Exchange. The sampling technique used is Purposive Sampling. Based on the established criteria obtained 9 samples of automotive companies. The type of data used in this study is secondary data. The method used in this study is a regression analysis of panel data.The results of this study show that simultaneously Thin Capitalization, Audit Committee, and Tax Avoidance together affect Transfer Pricing. Partially Tax Avoidance has a positive effect on Transfer Pricing, while Thin Capitalization and Audit Committee have no effect on Transfer Pricing.
Pengaruh Pajak Daerah Dan Dana Alokasi Umum (DAU) Terhadap Tingkat Kemandirian Keuangan Daerah Dela Yulia; Dirvi Surya Abbas; Ahmad Jayanih
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.575

Abstract

The porpuse of this study was to determine the effect of regional taxes, regional levies, and general allocation funds on the level of regional financial independence in regency and city governments in Banten Province. The research period used is 4 years, namely 2018 – 2022. The study population is all districts and cities in the Povinsi Banten region. The sampling technique was Non Probability Sampling. The type of data used is secondary data obtained from the website of the Directorate General of Financial Balance. The analysis method used is panel data regression analysis. The results showed that regional taxes had a significant positive effect on the level of regional financial independence, regional levies had a negative effect on the level of regional financial independence, and the general allocation fund had a negative and insignificant effect on the level of regional financial independence.
Pengaruh Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching Lutfiah Airlangga Putri; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research was aims to determine the effect of financial distress and management switching against auditor switching at mining companies listing on Indonesia stock exchange. Purposive sampling used for this research, there are 14 companies with 6 accounting period that meet the criteria in this study. The result simultaneously that financial distress and management switching have a positive effect on auditor switching. Financial distress have no significant effect on auditor switching and management switching have significant effect on auditor switching
Pengaruh Mekanisme Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Rhika Cahyaningtyas; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research the effect of corporate governance mechanisms and quality audit of the integrity of financial statements. The research population is 164 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Based on the purposive sampling method, 26 manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2014-2018 as a sample research and a total sample of 130. The data were selected from the company's annual report and analysed using multiple linear regression. Integrity measurement financial statements using conservatism. The results of the study show that managerial ownership and institutional ownership have a positive effect to the integrity of financial statements. Independent commissioners, audit committees, and audit quality has no effect on the integrity of the financial statements
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ramdanu Nugroho; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to obtain empirical evidence about the tax burden and tax planning on earnings management in the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2015. The sample selection method used purposive sampling and obtained a sample of 32 companies. The data processing in this study uses panel data regression analysis using the Eviews 8 program. The results of this study show that deferred tax expense and tax planning have a positive effect on earnings management.
Analisis Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Auditor Switching Pada Sektor Industri Nabilla Faradhillah; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze how the influence of company size and audit opinion on auditor switching in the industrial sector on the Indonesia Stock Exchange in 2016-2020.This research is a quantitative descriptive research. The population in this study are industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 30 samples. The conclusion of this study is that partially the Company Size and Audit Opinion have an effect on Auditor Switching in industrial sector companies on the IDX.
Pengaruh Kualitas Auditor Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Anjar Prianti; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this research is to determine the effect of audit quality, and audit committee the audit delay. Independent variables used in this research is audit quality and committee audit. While the dependent variable for this research is the audit delay. The selectiom of the sample in this research is using the purposive sampling method. The selected sample in this research are 10 food and beverage companies oh the IDX the period of 2016 – 2019. The results showed that audit quality has a significant positive effect on audit delay, audit committee has a significant positive effect on audit delay.
Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Property And Real Estate Yang Terdaftar Di Bei Periode 2016-2020) Baitika Ayu Lestari; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to analyze the factors that influence earnings management in real estate and property sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The design of this study uses an explanatory causality design with path analysis. The population of this study includes all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results showed that: (1) managerial ownership (KM) had no effect on earnings management with a t-count value of 1.363 and sig 1 tailed 0.182: 2 = 0.091. (2) Profitability (ROA) has a positive and significant effect on earnings management with a t value of 3.287 and a value of sig 1 tailed 0.002 : 2 = 0.001 and has a positive beta value. (3) Leverage (DER) has a positive and significant effect on earnings management with a t-count value of 2.316 and a value because of sig 1 tailed 0.027: 2 = 0.0135 and has a positive beta value. (4) Firm size (SIZE) has a negative effect on earnings management with a t value of 1.817 and a value of sig 1 tailed 0.078 : 2 = 0.039 and has a negative beta value
Pengaruh Karakteristik Perusahaan Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay) Pada Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Siti Fatimah; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Audit delay or the completion of the audit period may affect the timeliness of the information published and can affect the level of uncertainty that decision based on published information. Characteristic of the company is one of the factors that affect audit delay. This research aimed to examine the influence of the characteristics of the company, which consists of company size, solvency, profit or loss company on audit delay in the manufacturing companies listed on the Indonesia Stock Exchange (IDX) by adding one variable that is thought to have an influence on audit delay, i.e. the size of Public Accounting Firms. The entire manufacturing companies listed on the IDX in 2007 to 2010 are population in this study. Purposive sampling technique is used to obtain the sample size by 69 manufacturing companies with the acquisition of observational data as much as 276. Multiple regression analysis is used to test hypotheses to explain the relationship between the variables in this research. The results of the partial examination showed that all independent variables are characteristics of the company consists of company size, solvency, profit or loss of the company, and the size of the Public Accounting Firms has a significan influence on audit delay
Relevansi Nilai Earning per Share, Price Book Value, Cash Flow, Current Ratio dan Harga Saham: Return on Asset Sebagai Pemoderasi Arry Eksandy; Dirvi Surya Abbas
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2152

Abstract

The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in manufacturing companies found in Indonesia stock exchange. This research population publishes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 9 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results showed that Earnings Per Share and Book Value of Equity showed a positive effect on the Share Price, then, Funding Cash Flow, Return on Assets and Return on Assets moderate the Operating Cash Flow negatively evaluating the Stock Price. Whereas Operating Cash Flow, Investment Cash Flow, and Current Ratio do not affect the stock price. Keywords: Stock Prices, Cash Flow, Finance Ratio
Co-Authors , Imam Hidayat Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid Adelia Eka Resimasari Adelia Zulfa Marshanda Aditya Prayoga Ahmad Jayanih Ahmad Jayanih Ahmad Pebrian Ahmad Saefudin Ahmad Zaki Ahmad Zaki Mubbarok Ahmad Zaki Mubbarok Aisyah Rahmawati Alfia Nur Azizah Ali Kusuma Wardhana Alifah Fauzi Alimah Tamira Alvina Anggraini Ananda, Carisa Dea Andriani, Rosedian Anggi Aprilia Anggi Wahyuni Nasution Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiyanti, Anita Arnetta Valencia Qoys Arry Eksandy Asri Fitri Annisa Atika Meliana Putri Awaliah, Hilda Nur Ayu Arifiani Nurfajri Bagas saputra Baitika Ayu Lestari Basuki BASUKI Basuki , Basuki Basuki BASUKI BASUKI Beby Ratna Sari Budi Rohmansyah Cahya sinta sari Choirunnisa, Tarisa Adinda Cindi Furwati Citra Kharisma Putri Tias Daniel Rahandri Daniel Rahandri Daniel Rahandri Danty Aulia Rachmi Dela Yulia Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Desi Mardania Desi Rahmawati Dewi Aprianti Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi, Siti Ratna Dina Fransiska Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Efta Widiyah Elissa Putri Rosalia Elsa Audia Utami Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Fani Apriliyani Fani Apriliyani Farah Fauziah Fauzia, Elsa Febry Valentina Fina Septa Helennia Gadis Ayu Rizky Darmala Geo Putri Hafira Isnain Hafira Isnain Hakim, Mohamad Zulman Hamdani . Hamdani Hamdani Hamdani Hamdani Hanifah Muzhaffirah HANIFAH NADA SAUSANTI Helmi Yazid Hesty Erviani Zulaccha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidaya, Imam Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Iin Alfhadillah Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Irdawati Irdawati Irfan Fadholi Putra ISMAIL SYAM Iwan Setiadi Izdahara Afrina Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Khalimatussyadiyah, Firda Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kusdianto, Kusdianto Lestari, Widya Ayu Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia mas Kismanah Maulana Yusuf Aji Wibowo Melin Fitryani Melin Fitryani Mellani Devita Putri Mia Novianti Moh Khoirul Anam Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mohammad Zulman Hakim Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafli Muhamad Rafly Herdiansyah Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Ikhlasul Muhammad Rifai Muhammad Taqi Mulyadi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Murniadi, Murniadi Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nela Dharmayanti Nindhy Sellyna Pratiwi Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nurfitriani, Chantika Nurhuda, Hengki Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Pambudi, Januar Eky Priadini, Dhesty Priyo Susilo Puput Patmawati Purba, Fany Dewi Irma Putri Marliana Nuril Azmi Putri, Ardiana Salsabila Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramdanu Nugroho Reni Anggraeni Reni Anggraeni Rhika Cahyaningtyas Riani , Alin Riesta Ayu Delia Riesta Ayu Delia Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rohmansyah, Budi Romdona, Siti Roni Rustandi Rosdwiana Putri Dewi RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sari, Petty Aprilia Sari, Riski Ulan Sasa Suratman Savera Wulan Pratiwi Savira Yenita Sari Seleman Hardi Yahawi Seleman Hardi Yahawi Selmha Bella Arvhiari Septi Ludianah Setiawan, Miyah Maulidah Shalsabila Herman Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi Sigit Budi Santoso sigit budi santoso Silvia Anggraeni, Diva Siregar, Indra Gunawan Siregar, Indra Gunawan Siregar, Rizki Bella Andhika Siroj Tholibin Siti Fatimah Siti Fazriani Siti Munajah Siti Nurjanah Siti Rahmah Nuraini Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sriyanto Sriyanto Sriyanto Sriyanto Sudarmanto, Eko Suparman Suparman Susilawati Susilawati Susilawati, Susilawati Sustari Alamsyah Sustari Alamsyah Sutardji Sutardji Syifa Rustianti Nurhasanah Syukron Makmun, Syukron Tafkiyatul Cindy Aulia Taqi, Muhamad Triana Zuhrotun Aulia Triana Zuhrotun Aulia Tristianti Muzayana Tubagus Ismail Ubay Dillah Ulfiah, Ulfiah Umaroh, Ameliani Zeila Umi Masruroh, Umi Utami, Gayatri Utami, Salma Nur Viga Ardhinata Virania Aulia Wati Yarahmah Wati Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widiyah, Efta Widya Cahyani Wibisono Winda Mulyani Winda Ningsih Winda Rosa Permatasari Wulida, Scherly Vigid Yani, Sari Putri Yaramah, Wati Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zakia, Siti Zanida Amelia Mahmud