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Dampak Earnings Management dalam Hubungan Kinerja dengan Cost of Debt (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Muhamad Safiq; Andi Ina Yustina; Aeniyatul Muhaqiyah
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.428 KB) | DOI: 10.33021/jaaf.v2i1.331

Abstract

Penelitian ini bertujuan untuk menguji dampak earnings management dalam hubungan antara kinerja perusahaan dan cost of debt di Bursa Efek Indonesia (BEI). Dalam penelitian ini, kinerja perusahaan yang diproksi dengan rasio profitabilitas (return on equity), earnings management yang diukur dengan discretionary accrual, serta cost of debt diukur dengan rasio biaya bunga dibagi dengan rerata total utang. Sampel penelitian ini adalah perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) tahun 2013 sampai dengan tahun 2015 yang diambil dengan menggunakan metode purposive sampling, menghasilkan 30 perusahaan manufaktur dan 90 observasi. Sehingga, data yang diperoleh berupa data panel. Selanjutnya, hasil observasi atau data yang diperoleh diproses dengan pengolah data Eviews. Hasil penelitian menunjukkan bahwa pertama, kinerja perusahaan berpengaruh negatif terhadap cost of debt; dan kedua, earnings management memoderasi (memperlemah) hubungan antara kinerja perusahaan dengan cost of debt. Untuk memperkuat hasil tersebut, penelitian selanjutnya dapat menambahkan jumlah perusahaan yang melalui periode yang digunakan dan industri yang berbeda.
Prediksi Arus Kas Masa Depan Melalui Persistensi Laba Dan Komponen Akrual Muhamad Safiq; Andi Ina Yustina; Karinna Firdiastella
FIRM Journal of Management Studies Vol 3, No 1 (2018): FIRM JOURNAL OF MANAGEMENT STUDIES
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.594 KB) | DOI: 10.33021/firm.v3i1.384

Abstract

This study aims to develop the beliefs and components of accruals related to the components thatexist, at the same time in the Indonesia Stock Exchange (BEI). The data used in this research is paneldata, from 2011 until 2015 with the number of companies as much as 58 manufacturing companies,totality of data in this industry as much as 290 data. Hypothesis testing in this research using OLSapproach with analysis tool. Eviews 9. As for, the results of this study indicate that the persistence ofpositive spiders on the future, but the relevant accrual components that arise during this time. .Meanwhile, simultaneous does not reflect future cash futures. An alternative test resulted in a positiverelationship to future cash flows, where responsibility would not happen to the future. Here,diseminahkan, donated by positive to the future.
EFEK MODERASI KESADARAN WAJIB PAJAK DALAM HUBUNGAN FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK DAN KEPATUHAN MEMBAYAR PAJAK muhamad safiq
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

The purpose of this study is to examine the role of taxpayer awareness of the factors that affect taxpayer compliance for micro, small and medium enterprises (MSMEs). The research sample was taken from the taxpayers of UMKM actors who were in the Bekasi - West Java area. This study used 120 respondents (samples), which were taken by purposive sampling method. Furthermore, researchers used a structural equation model analysis tool with the WrapPLS 5.0 system to test the hypothesis. The results showed that the understanding of taxpayers on PP No. 46/2013 and tax sanctions partially affected taxpayer compliance. Meanwhile, the taxation system and the quality of tax authorities have no effect on taxpayer compliance in paying taxes. The next result shows that taxpayer awareness does not moderate the relationship between taxpayer understanding of PP 46 of 2013 and taxpayer compliance. However, taxpayer awareness is able to influence (moderate) the relationship between the tax system, service quality and tax sanctions on taxpayer compliance. These results indicate that in general taxpayer awareness is able to play a role in increasing taxpayer compliance.
THE EFFECT OF ATTITUDE TOWARDS E-TAX SYSTEMS, ADOPTION OF E-TAX SYSTEMS, ISOMORPHIC FORCES, AND TRUST IN TAX AUTHORITY TO TAX COMPLIANCE (CASE STUDY ON SMES LISTED IN KPP PRATAMA MEDAN PETISAH) Patricia Octavia Manalu; Widyahayu Warmmeswara Kusumastati; Muhamad Safiq
Jurnal Inovasi Penelitian Vol 2 No 2: Juli 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i2.741

Abstract

This study aims to investigate whether attitude towards e-tax systems, trust in tax authority, and adoption of e-tax systems could influence voluntary tax compliance and whether adoption of e-tax systems and the isomorphic forces could increase enforced tax compliance. The sample was taken from 152 SMEs taxpayer registered in KPP Pratama Medan Petisah and processed using IBM SPSS Statistics 25, then it was analyzed by using multiple regression tests. The findings showed that attitude towards electronic tax system, trust in the tax authority, and adoption of electronic tax systems have a positive significant influence on voluntary tax compliance. The adoption of e-tax systems and isomorphic forces also has a positive significant influence on enforced tax compliance.
THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE, MODERATED BY EXECUTIVE COMPENSATION Muhamad Safiq; Stevani Phan; Widyahayu Warmmeswara Kusumastati
Jurnal Inovasi Penelitian Vol 2 No 7: Desember 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i7.1062

Abstract

This research attempts to find out the significant relationship between tax avoidance and firm value and moderate by executive compensation. The theories that are related to this study are agency theory and bonus plan hypothesis. This study is a quantitative research that used secondary data of manufacturing companies listed on the Indonesia Stock Exchange from the period 2016 - 2019. The sampling technique is done by purposive sampling which results 58 companies with 232 data observations. The statistical analysis tool of this study is Smart-PLS version 3.3.2 to test the hypothesis. The results showed that tax avoidance has a negative significant influence on firm value, executive compensation has positive significant influence on firm value, and executive compensation moderate the relationship between tax avoidance and firm value.
THE ROLE OF TAX INCENTIVES ON THE RELATIONSHIP OF FACTORS AFFECTING TAX COMPLIANCE Muhamad Safiq; Sultan Bhisri
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember 2022 (in Press)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2384

Abstract

At this time, the issue of tax compliance is an interesting topic to study, due to the decline in revenue vehicle tax in Bekasi City in 2021 even though the government has provided relief in the form of tax incentives. This happens because of a lack of awareness, moral obligation to the importance of paying taxes or it can also occur due to a lack of quality tax services and clear socialization to the community. This study aims to examine whether taxpayer awareness, taxpayer moral obligation, tax sanctions, tax socialization, and service quality affect taxpayer compliance with motorized vehicles moderated by tax incentives. This study uses a quantitative method with Google Forms to distribute questionnaires to respondents who are domiciled in Bekasi City. In this study, researchers obtained a sample of 242 respondents from a minimum sample of 200 respondents. Researchers used statistical analysis of Structural Equation Modeling (SEM) using the SmartPLS version 3.0 application. The results of this study indicate that tax awareness and tax sanctions have a positive and significant effect on tax compliance, while moral obligations, tax socialization and tax service quality do not affect tax compliance. Meanwhile, tax socialization moderated by tax incentives affects tax compliance positively and significantly. Meanwhile, tax awareness, moral obligation, service quality, tax sanctions do not affect tax compliance. In other words, tax compliance does not directly increase due to tax incentives. The limitations of this study are the lack of a large sample area and there are several other factors that can affect tax compliance, but are not included in the variables studied.
Do company performance, multinational company and audit fee affect audit delay? Muhammad Diffon Leditho; Widyahayu Warmmeswara Kusumastati; Muhamad Safiq
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i1.4138

Abstract

This study aims to analyze the effect of several variables on audit delay. Those variables are profitability, solvability, multinational company, and audit fee. The population of this study was 70 companies listed on Indonesia Stock Exchange from 2016 to 2020 which late in publishing annual report. The sampling method used is the purposive sampling method. It was obtained 30 companies for five years of observation with 147 data. The results of this study indicate that profitability has no negative effect on audit delay, solvency has a negative effect on audit delay, multinational companies have no negative effect on audit delay, audit fee has a negative effect on audit delay. It means that investors should be aware on company with high solvability and audit fee, as a sign of audit delay.