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Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
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Pengaruh Kepemilikan Manajerial, Dewan Komisaris, Tipe Industri dan Umur Perusahaan Terhadap Sustainability Reporting Anisa Anisa; Dirvi Surya Abbas; Hustna Dara Sarra
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.597

Abstract

The purpose of this study was to determine the Effect of Managerial Ownership, Board of Commissioners, Type of Industry and Company Age on Sustainability Reporting on Non-Financial Companies Listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The sampling technique used purposive sampling technique and obtained a sample of 18 companies. The data analysis technique used is panel data regression analysis. The results of the study show that together the independent variables consisting of the influence of managerial ownership, the board of commissioners, industry type and company age have an effect on sustainability reporting.
Pengaruh Income Tax, Tunneling Incentive, Bonus Mechanism Terhadap Transfer Pricing Efta Widiyah; Dirvi Surya Abbas
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.99

Abstract

The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all publicly traded companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained as many as 25 companies. 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 income tax and tunneling incentive have a positive effect on transfer pricing, while the bonus mechanism has no effect on transfer pricing.
Pengaruh Tax Minimization dan Audit Tenure Terhadap Transfer Pricing Luthfi Setyo Maharani; Dirvi Surya Abbas; Triana Zuhrotun Aulia
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.100

Abstract

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.
Pengaruh Financial Reporting Quality,Internet Financial Reporting (IFR) dan Transparency Terhadap Information Asymmetry Selmha Bella Arvhiari; Dirvi Surya Abbas; Mohamad Zulman Hakim
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.102

Abstract

This study aims to examine the effect of Financial Reporting Quality, Internet Financial Reporting and Transparency variables on Information Asymmetry. This research is a quantitative study that uses secondary data. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, totaling 56 companies. The results of this study indicate that Financial Reporting Quality has no effect on Information Asymmetry, Internet Financial Reporting has no effect on Information Asymmetry, Transparency has a negative effect on Information Asymmetry.
Pengaruh Corporate Governance dan Capital Intensity Ratio Terhadap Manajemen Pajak Nabilla Qomaria; Dirvi Surya Abbas; Seleman Hardi Yahawi
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.104

Abstract

The purpose of this study is to determine the effect of Corporate Governance with the proxy of the Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of the Board of Commissioners and Directors, and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. 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 showed that Number of Board of Commissioners, Percentage of Independent Commissioners, and Total Compensation of the Board of Commissioners and Directors did not affect tax management. Capital Intensity Ratio has a positive effect on tax management and Number of Board of Commissioners, Percentage of Independent Commissioners, Total Compensation of Board of Commissioners and Directors, and Capital Intensity Ratio together have an effect on Tax Management.
Pengaruh Tekanan Stakeholder, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Publikasi Sustainability Report Rino Wahyudi; Dirvi Surya Abbas; Reni Anggraeni
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.113

Abstract

The purpose of this study is to determine the effect of the audit committee, stakeholder pressure, company size, institutional ownership on the publication of the sustainability report. In Manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 Period. This study uses a quantitative approach. The population in this study were 195 manufacturing companies listed on the IDX. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 samples of manufacturing companies were obtained. The type of data used in this research is secondary data. The method used is panel data regression analysis. The results of this study indicate that simultaneously Shareholder Pressure, Company Size, Institutional Ownership simultaneously affect the Sustainability Report Publication. Partially, the size of the company has a positive effect on the publication of the sustainability report. while the audit committee, shareholder pressure, institutional ownership have no effect on the publication of the sustainability report.
FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION Mohamad Zulman Hakim; Epekele Wisdom; Dirvi Surya Abbas; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.163

Abstract

This study aims to investigate the influence of the audit committee in moderating the association between financial targets, financial stability, changes in directors, ineffective supervision, optimal conditions of the company, changes in auditors, the CEO's photograph, government projects, political connections, and managerial ownership on financial statement fraud. When examining instances of financial statement fraud, it is important to take into account the involvement of the audit committee in addition to other variables. The Beneish M-Score Model is used to quantify financial statement fraud. The study focuses on analyzing a sample of 49 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2021. The analysis employs panel data regression analysis with 98 units, utilizing the EViews 13 analytical tool to test the hypothesis. The findings of this study indicate that a company's financial target significantly impacts the likelihood of financial statement fraud. Factors such as financial stability, changes in directors, monitoring, the company's ideal condition, changes in auditors, CEO photographs, government projects, political connections, and managerial ownership do not affect the likelihood of financial statement fraud. The presence of an audit committee has a moderating effect on the occurrence of financial statement fraud as each independent variable becomes less influential. 
DETERMINANT OF EMISSION CARBON DISCLOSURE WITH INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN INDONESIAN MANUFACTURING COMPANIES Munawar Muchlish; Dirvi Surya Abbas
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2465

Abstract

Good disclosure of carbon emissions can be an indication that the company has carried out operational activities in accordance with community norms. Companies that gain legitimacy from the public can attract investors to invest their capital. Sales of a company's products can increase if it has gained the trust of the public. The purpose of this study was to determine the effect of environmental performance, growth earnings, audit committee, on emission carbon disclosure with board of independent commissioners as moderating. Researchers use quantitative research. The population in this study were all companies in the manufacturing sector listed on the Indonesia Stock Exchange totaling 201 companies which were always listed for 4 consecutive years. The sample was selected using purposive sampling and obtained 60 research objects. The results of the study environmental performance, and growth earnings have an effect on emission carbon disclosure, while the audit committee has no effect on emission carbon disclosure. Board of commissioners as moderating is able to strengthen the effect influence of the environmental performance, and growth earnings and audit committee on the emission carbon disclosure.
The Effect of Earning Persistence, Company Size, and Capital Structure on the Earning Response Coefficient Mohamad Zulman Hakim; Virania Aulia; Hamdani Hamdani; Imam Hidayat; Dirvi Surya Abbas; Januar Eky Pambudi
International Journal of Economics, Business and Innovation Research Vol. 1 No. 01 (2022): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of earnings persistence, company size, and capital structure on the Earning Response Coefficient in property and real estate sector companies listed on the IDX in 2019 – 2021. In several previous studies regarding the Earning Response Coefficient, it has several limitations, such as a lack of independent variables, using the same independent variables, and so on. So this study uses other variables such as earnings persistence, company size, and capital structure. Sampling in this study using purposive sampling method, which can produce a sample of 17 companies of 82 companies obtained from the results of eliminating the sample criteria. Methods of data analysis using Panel Data Regression Analysis. The results of this study indicate that earnings persistence and firm size have no effect on the Earning Response Coefficient. While the capital structure has a positive influence on the Earning Response Coefficient.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, RETURN ON ASSETS, RETURN ON EQUITY, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris Pada Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Zanida Amelia Mahmud; Mohamad Zulman Hakim; Dirvi Surya Abbas; Hesty Erviani Zulaecha; Dewi Rachmania
Jurnal Dinamika UMT Vol 4, No 1 (2019)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dinamika.v4i1.10185

Abstract

The purpose of this study was to determine the effect of Return on Assets and Return on Equity as proportional to Company Size, Liquidity, and Profit Growth on Profit Quality in Infrastructure, Utilities and Transportation Companies Listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2014-2018 period. This population of this study includes all Infrastructure, Utilities and Transportation companies that are Listed on the Indonesia Stock Exchange (BEI). The sampling technique uses purposive sampling technique. Based on the criteria that have been made obtained by 6 companies. 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 showed that partially the size of the Company which was placed in the natural logarithm (Ln) of the total assets had a negative effect on earnings quality. Then Return On Equity, Profit Growth and Liquidity has a negative and significant effect on earnings quality. However, Then Return on Assets have a positive effect on earnings quality.Keywords: Company Size, Liquidity, Return On Assets, Return On Equity, Profit Growth. ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Return on Assets dan Return on Equity yang diporsikan dengan Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Laba Terhadap Kualitas Laba pada perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi semua perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah dibuat diperoleh 6 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 secara parsial Ukuran Perusahaan yang diporsikan logaritma natural (Ln) dari total asset berpengaruh negatif terhadap kualitas laba. Kemudian Return on Equity, Pertumbuhan Laba dan Likuiditas berpengaruh negatif terhadap kualitas laba. Namun Return on Aseets berpengaruh positif signifikan terhadap kualitas laba.Kata Kunci: Ukuran Perusahaan, Likuiditas, Return On Assets, Return On Equity, Pertumbuhan Laba    
Co-Authors 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 Anggi Aprilia Anggi Wahyuni Nasution Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy 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 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 Fany Dewi Irma Purba 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 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 Lailatul Inayah 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 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 Putri Marliana Nuril Azmi 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 Romdona, Siti Roni Rustandi Rosdwiana Putri Dewi Rosedian Andriani 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 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 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