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All Journal Journal of Accounting Science Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Dynamic Management Journal International Journal of Sustainability in Research (IJSR) Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Siregar, Indra Gunawan
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
Integrity Of Financial Statements And The Factors: Integritas Laporan Keuangan Beserta Faktornya Abbas, Dirvi; Siregar, Indra Gunawan; Basuki
Journal of Accounting Science Vol. 5 No. 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1108

Abstract

The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.
The Influence of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable Aulia, Triana Zuhrotun; Sudarmanto, Eko; Siregar, Indra Gunawan; Basuki; Pambudi, Januar Eky
International Journal of Sustainability in Research Vol. 2 No. 2 (2024): March 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i2.1510

Abstract

The scope of this study is to determine the effect of tax planning and managerial ownership on company value with companies transparency as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The time period is 4 years, period is 2018-2021. The techniques used are techniques that are carried out intentionally. Based of the stability criteria is 8 companies were obtained. The data used is secondary data from the Indonesia Stock Exchange website. The analytical method used is regression analysis based on panel data. The research conclusion is that company value is not influenced by tax planning. Meanwhile, managerial ownership shows a negative influence on company value. Corporate transparency is not able to moderate the influence of tax planning on corporate value, and corporate transparency is able to moderate the influence of managerial ownership on corporate value.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.3173

Abstract

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.
THE INFLUENCE OF AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND PROPORTION OF INDEPENDENT BOARD OF COMMISSIONERS ON EARNINGS MANAGEMENT (In Manufacturing Companies Of The Consumption Goods Industry Sector Listed In Indonesia Stock Exchange 2013 - 2017 Periods) Pambudi, Januar Eky; Siregar, Indra Gunawan; Annisa, Dea
Dynamic Management Journal Vol 4, No 2 (2020): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v4i2.3021

Abstract

This study aims to analyze the factors that influence earnings management. The factors analyzed in this study were the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors as independent variables while earnings management was the dependent variable.The population of this study is a manufacturing company in the consumer goods industry listed on the IDX for the 2013-2017 periods. While the research sample was determined by purposive sampling method to obtain 7 sample of the company. The data used is obtained from the company's financial statements published on the official website www.idx.co.id. The analytical method used is the Data Panel Regression at a significance level of 5% and with the help of software Eviews 9.0.The results showed that the audit committee had a significant negative effect on earnings management, managerial ownership had no significant effect on earnings management, institutional ownership had no significant effect on earnings management, the proportion of independent board had a significant positive effect on earnings management. But the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors have a significant effect on earnings management. Keywords: Earnings Management, Audit Committee, Managerial Ownership, Institutional Ownership, and Proportion of Independent Commissioners.
ANALISIS FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Siregar, Indra Gunawan; Soenaryo, Dede; Kirana, Anita Indah
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.7518

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh likuiditas dan leverage yang dimoderasi oleh profitabilitas terhadap financial distress pada perusahaan property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Metode analisa data menggunakan Analisis Regresi Data Panel dengan Moderate Regression Analysis (MRA) menggunakan software EViews 10. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif terhadap financial distress, leverage tidak berpengaruh terhadap financial distress dan profitabilitas berpengaruh positif terhadap financial distress. Profitabilitas tidak mampu memoderasi hubungan likuiditas dan leverage terhadap financial distress.
Go Green: Memberdayakan Masyarakat Rawa Buntu Serpong Dengan Menanam Sayuran dan Rempah-rempah Sudarmanto, Eko; Aulia, Triana Zuhrotun; Siregar, Indra Gunawan; Erdawati, Lena; Isrok Isrok; Saputra, M Wahid; Purnamasari, Yuana Fasya
Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat Vol. 1 No. 4 (2024): November : Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/solusibersama.v1i3.431

Abstract

The "Go Green: Empowering the Rawa Buntu Serpong Community through Planting Vegetables and Herbs" program is an initiative designed as part of the Community Service activities within the Integrated Community Service Program (KKN) of Universitas Muhammadiyah Tangerang (UMT). This program aims to address environmental issues while simultaneously strengthening food security in the Rawa Buntu area. By encouraging active community participation, the program promotes gardening activities in home yards or available vacant land, thus creating a greener and healthier environment. The "Go Green" program not only focuses on environmental aspects but also emphasizes the importance of economic empowerment and community self-reliance. Through the cultivation of vegetables and herbs, the community is expected not only to meet their own food needs but also to potentially increase their income through the sale of harvested produce. This initiative aims to raise awareness of the importance of urban agriculture and its contribution to environmental health and food security. The conclusion of this program demonstrates that community involvement in gardening activities not only positively impacts the environment but also strengthens the local economy and fosters more sustainable food security in the future.
FOREIGN OWNERSHIP AS A MODERATION VARIABLE IN TAX HEAVEN, TAX MINIMIZATION AND TUNNELING INCENTIVE FOR TRANSFER PRICING Siregar, Indra Gunawan; AR, Khorida; Rohmansyah, Budi; Putri, Atika Meliana
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14480

Abstract

The purpose of this to determine the effect of tax heaven, tax minimization and tunneling incentive on transfer pricing with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesian Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The population of this research includes all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. The sampling technique uses purposive sampling tchnique. Based on the established criteria, 29 companies were obtained. The type of data is secondary data obtained from the Indonesian Stock Exchange website. The analysis method used is Moderate Regression Analysis (MRA) with the help of Eviews 12 software. The results of this research partially show that tax heaven and tax minimization have no effect on transfer pricing. Tunneling incentive have a positive effect on trasnsfer pricing. Foreign ownership has no effect on transfer pricing. Foreign ownership does not moderate the effect of tax heaven on transfer pricing. Foreign ownership is able to moderate the relationship between tax minimization and transfer pricing. Foreign ownership does not moderate the tunneling incentive relationship with transfer pricing. Simultaneous research results show that tax heaven, tax minimization and tunneling incentive have a significant effect on transfer pricing decisions.
PENGARUH DAU, DAK, PAD DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL Siregar, Indra Gunawan
Dynamic Management Journal Vol 6, No 2 (2022): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i2.7540

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah dan Pertumbuhan Ekonomi pada belanja modal provinsi jawa barat, periode waktu penelitian yang digunakan selama  6 tahun mulai dari tahun 2015 sampai 2020. Populasi penelitian ini meliputi seluruh kabupaten/kota provinsi jawa barat periode 2015-2020, Teknik pengambilan sampel menggunakan purposive sampling berdasarkan kriteria yang telah ditetapkan diperoleh 10 kabupaten/kota. jenis data yang digunakan adalah data sekunder yang diperoleh dari situs DJPK dan BPS. metode analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi data panel. Hasil penelitian menunjukan bahwa variabel dana alokasi umum berpengaruh terhadap belanja modal, sementara dana alokasi khusus, pendapatan asli daerah dan pertumbuhan ekonomi secara bersamaan tidak berpengaruh terhadap belanja modal. 
Pengaruh Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Ukuran Bank dan Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting Rohmansyah, Budi; Siregar, Indra Gunawan; Pratiwi, Selvi
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol. 22 No. 1 (2023): Jurnal Komunikasi antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v22i1.33568

Abstract

Tujuan dari penelitian ini untuk mengetahui Pengaruh Financing To Deposit Ratio , Capital Adequacy Ratio, Ukuran Bank, dan Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah di Indonesia yang terdaftar di OJK. Periode waktu penelitian yang digunakan 5 tahun yaitu tahun 2016 – 2020.Populasi penelitian ini meliputi seluruh bank umum syariah yang terdaftar di OJK tahun 2016-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling.. Jenis data yang digunakan adalah data sekunder diperoleh dari web resmi masing-masing perusahaan. Hasil penelitian menunjukkan bahwa Financing To Deposit Ratio, Capital Adequacy Ratio, Ukuran Bank, dan Dewan Pengawas Syariah berpengaruh secara simultan terhadap pengungkapan Islamic Social Reporting. Secara parsial Financing To Deposit Ratio dan Ukuran Bank berpengaruh positif terhadap pengungkapan Islamic Social Reporting, sedangkan Capital Adequacy Ratio, dan Dewan Pengawas Syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting
Co-Authors Abbas, Dirvi Surya Annisa, Dea Ar, Khorida Aulia, Triana Zuhrotun Basuki Basuki , Erdawati, Lena Isrok Isrok Kirana, Anita Indah Pambudi, Januar Eky Purnamasari, Yuana Fasya Putri, Atika Meliana Rohmansyah, Budi Saputra, M Wahid Selvi Pratiwi Soenaryo, Dede Sudarmanto, Eko