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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Disrupsi Bisnis Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomi dan Manajemen (JEKMA) Jurnalku Postgraduate Management Journal Accounting Information System, Taxes, and Auditing Journal (AISTA)
Stiawan, Hari
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Taxminimization, Ukuran Perusahaan Dan Mekanisme Bonus Terhadap Transfer Pricing Stiawan, Hari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.607 KB) | DOI: 10.55606/jaem.v1i1.125

Abstract

This study aims to obtain empirical evidence about the effect of Tax Minimization, Company Age and Bonus Mechanism on transfer pricing. Transfer pricing is measured using a related party transaction proxy as seen from the data contained in the sample companies' financial reports. The type of research used in this research is associative quantitative analysis. This research was conducted using data taken from the IDX in the manufacturing sector for the period 2014 - 2018. The sampling method used purposive sampling with the sample results obtained in this study were 26 companies for 5 years. The methodology used is regression using descriptive statistics, classic assumption test and multiple regression analysis. Based on the test results, it is found that Tax Minimization has no significant effect on transfer pricing. Company age has a positive effect on transfer pricing. The Bonus Mechanism has no significant effect on Transfer Pricing, and simultaneously Tax Minimization, Company Age and Bonus Mechanism have an effect on Transfer Pricing
Pengaruh Stuktur Modal, Tax Avoidance Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Yani, Mulyani; Stiawan, Hari
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.45

Abstract

This study aims to examine the Effect of Capital Structure, Tax Avoidance on Firm Value with Dividend Policy as a Moderating Variable. The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021, a total of 43 companies. Determination of the sample in this study was by purposive sampling technique, so that the number of research samples obtained was 9 companies with 45 observational data. This study uses secondary data types with quantitative research methods. The data analysis technique used in this study is multiple linear regression analysis with a significance level of 5%. Hypothesis testing in this study was carried out using Eviews software version 10. Based on the test results, this study states that 1) Capital structure, Tax Avoidance has an effect on Firm Value. 2) Capital structure has a negative effect on firm value. 3) Tax Avoidance has no effect on Company Value. 4) Dividend Policy is unable to moderate the capital structure on Company Value. 5) Dividend Policy does not moderate Tax avoidance on Company Value.
THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDITOR EXPERIENCE AS MODERATING VARIABLES Stiawan, Hari; Sanulika, Aris
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p175-180

Abstract

The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of
Pengaruh tax planning, struktur modal dan financial performance terhadap nilai perusahaan Putri, Vonny Meideta; Stiawan, Hari
Jurnalku Vol 4 No 4 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i4.1049

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tax planning, struktur modal dan financial performance terhadap nilai perusahaan (studi empiris pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022). Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang datanya diperoleh dari Bursa Efek Indonesia (BEI) dan web masing-masing perusahaan dan teknik analisis yang digunakan dalam penelitian ini menggunakan regresi data panel dengan bantuan software E-views 9. Penelitian ini dilakukan pada perusahaan indeks LQ45. Teknik data menggunakan purposive sampling, yang dijadikan sampel penelitian adalah 19 perusahaan dengan pengamatan selama 5 tahun periode 2018-2022. Hasil penelitian ini menunjukkan hasil bahwa tax planning tidak berpengaruh terhadap nilai perusahaan, dikarenakan tinggi rendahnya nilai perusahaan tidak dipengaruhi tinggi rendahnya perencanaan pajak yang dilakukan oleh suatu perusahaan. Struktur modal tidak berpengaruh terhadap nilai perusahaan, karena perusahaan dengan struktur modal yang tidak stabil dapat mengurangi nilai perusahaan. sedangkan financial performance berpengaruh terhadap nilai perusahaan, dikarenakan financial performance yang meningkat menunjukkan bahwa perusahaan mampu menghasilkan laba yang baik dari modal yang digunakan.
Pengaruh Struktur Aktiva, Free Cash Flow, dan Profitabilitas Terhadap Kebijkaan Hutang Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderasi ( Studi empiris perusahaan real estate & property yang terdaftar di BEI tahun 2014-2018) Syarifudin, Syarifudin; Stiawan, Hari; Mundiroh, Siti
Jurnal Disrupsi Bisnis Vol. 5 No. 1 (2022): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v5i1.15345

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aktiva, Free Cash Flow, dan Profitabilitas terhadap Kebijakan Hutang dengan Pertumbuhan Perusahaan sebagai variabel moderating pada perusahaan Real Estate & Property yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Metode penelitian yang digunakan yaitu metode kuantitatif.   Sampel dalam penelitian sebanyak 7 perusahaan  dengan data 5 tahun. Teknik pengumpulan data menggunakan dokumentasi. Teknik analisis yang digunakan adalah uji model,uji asumsi klasik, uji regresi linier berganda, uji moderating yang menggunakan uji residual. Hasil penelitian menunjukan bahwa (1) Struktur Asset tidak berpengaruh signifikan terhadap variabel Kebijakan Hutang,(2)  Free Cash Flow tidak berpengaruh signifikan terhadap variabel Kebijakan Hutang, (3) Profitabilitas tidak berpengaruh signifikan terhadap variabel Kebijakan Hutang (4) Struktur Asset, Free Cash Flow dan Profitabilitas secara simultan berpengaruh terhadap terhadap Kebijakan Hutang, (5) Pertumbuhan  Perusahaan tidak mampu memoderasi hubungan antara Struktur Asset terhadap Kebijakan Hutang, (5) Pertumbuhan  Perusahaan tidak mampu memoderasi hubungan antara Free Cash Flow terhadap Kebijakan Hutang, (7) Pertumbuhan  Perusahaan tidak mampu memoderasi hubungan antara Profitabilitas  terhadap Kebijakan Hutang. Kata Kunci: Stuktur Asset; Free Cash Flow;Profitabilitas;Kebijakan Hutang;Pertumbuhan Perusahaan
Optimalisasi Nilai Perusahaan Melalui Struktur Modal, Perencanaan Pajak, dan Pertumbuhan Penjualan: Peran Kinerja Keuangan sebagai Variabel Moderasi Ningsih, Fitria Eka; Stiawan, Hari; Nurhayati, Nurhayati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.837

Abstract

This research aims to determine the influence of capital structure, tax planning and sales growth on company value with financial performance as a moderating variable in LQ45 index companies. This type of research is quantitative using secondary data obtained from the Indonesian Stock Exchange (BEI) and the website of each company and the analysis technique used in this research uses multiple linear regression and Moderated Regression Analysis (MRA) with the help of the E-views version of the software. 9. Research was conducted on LQ45 index companies. The data sampling technique used purposive sampling, the research samples were 13 companies with observations for 5 years 2018-2022. The results of this research show that partially, capital structure has a negative effect on company value. Partially, tax planning has no effect on company value. Partially, Sales Growth has no effect on Company Value, Simultaneously the variables capital structure, tax planning and sales growth influence company value, company performance as a moderating variable influences company value, and in model 2 the interaction of capital structure and company performance influences company value.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP AUDIT DELAY Puspita, Dela; Stiawan, Hari
Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v5i1.2603

Abstract

Audit delay, is a crucial problem in the business world because it can affect investor confidence and hinder market efficiency. The study aims to examine the influence of institutional ownership, audit committee, and audit quality on delay audit in industrial companies, listed on the Indonesia Stock Exchange from 2020-2024. The data source used in this study is secondary data in the form of the published financial statements of the company. The population in the research is all industrial companies, listed on the Indonesia Stock Exchange (BEI) period 2020-2024. The sample determination of this study using purposive sampling method and obtained sampling of 17 sample from 17 companies. The analysis method used in this study is the multi-linear regression method. The results of this study showed that partially institutional ownership had no effect on delay audits, the audit committee was influential but negative on delay audits, and the audit quality had no effect but negative on delay audits. Simultaneously demonstrates institutional ownership, audit committees and audit quality have a significant effect on delay audits.
PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN, FINANSIAL DISTRESS TERHADAP TAX AVOIDANCE Prasetyo, Dika; Stiawan, Hari
Postgraduate Management Journal Vol. 5 No. 2 (2026): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v5i2.904

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, ukuran Perusahaan, komisaris independent, dan financial distress terhadap tax avoidance. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan-perusahaan pada sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2018 hingga tahun 2022. Sampel yang digunakan dalam penelitian ini sebanyak 23 perusahaan sektor food and beverag yang terdaftar di Bursa Efek Indonesia selama periode tahun 2018 hingga tahun 2022 dengan menggunakan Teknik pengambilan sampel purposive sampling. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian. Variabel yang digunakan dalam penelitian ini yaitu Capital Intensity (X1) sebagai variabel bebas pertama, Ukuran Perusahaan (X2) sebagai variabel bebas kedua, Komisaris Independen (X3) sebagai variabel bebas keriga, dan Financial Distress (X4) sebagai variabel bebas keempat, serta Tax Avoidance (Y) sebagai variabel terikat. Metode regresi data panel digunakan sebagai metodologi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak EViews 12 Student Version Lite. Hasil penelitian menunjukkan bahwa model yang terbaik adalah Fixed Effect Model (FEM). Hasil pada penelitian ini menunjukan bahwa Capital Intensity secara parsial berpengaruh terhadap Tax Avoidance, Ukuran Perusahaan secara parsial berpengaruh terhadap Tax Avoidance, Komisaris Independen secara parsial tidak berpengaruh terhadap Tax Avoidance, Financial Distress secara parsial tidak berpengaruh terhadap Tax Avoidance, dan secara simultan Capital Intensity, Ukuran Perusahaan, Komisaris Independen, dan Financial Distress berpengaruh terhadap Tax Avoidance.
Co-Authors Eka Fitria Ningsih Faradista, Cut Sarah Mundiroh, Siti Nurhayati Nurhayati Prasetyo, Dika puspita, dela Putri, Vonny Meideta Sanulika, Aris Syarifudin Syarifudin Yani, Mulyani