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Sjahputra, Andri
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Economics, Econometrics & Finance

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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP VOLUNTARY DISCLOSURE Sjahputra, Andri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 3 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (61.828 KB) | DOI: 10.37481/sjr.v2i3.74

Abstract

Good Corporate Governance (GCG) is a manifestation of correct financial statements. The goal is stakeholders giving trust on the company. Therefore, it is necessary to analyze Voluntary Disclosure. This study aims to examine the influence of audit committees, firm size and profitability to voluntary disclosure. This study uses secondary data from manufacturing companies listed on Indonesian Stock Exchange 2012-2016. This research use purposive sampling method and get sample as many as 19 companies. Thereafter, the audit committee, firm size, profitability and voluntary disclosure were tested using multiple linear regression analysis using panel data contained in SPSS. Prior to the regression test, the data were first tested using the classical assumption test with a predetermined standard level of significance ie by 0.05. The results show that: (1) Audit Committee has no significant influence on Voluntary Disclosure, (2) Company size has significant effect on Voluntary Disclosure, (3) Profitability has no effect on Voluntary Disclosure, (4) Audit Committee, Company Size and Profitability simultaneously affect Voluntary Disclosure
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BEVERAGES DI INDONESIA Sjahputra, Andri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.497 KB) | DOI: 10.37481/sjr.v2i4.86

Abstract

This study aims to determine the effect of accounting conservatism and inventory intensity on tax avoidance in manufacturing companies of food and beverages listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study were food and beverages companies listed on the Indonesia Stock Exchange in the period of 2013 to 2017 as many as 21 companies. The type of research used in this study is associative - quantitative research. The data used in this study are secondary data obtained from the annual financial statements of manufacturing companies in the food and beverages sector which are listed on the Indonesia Stock Exchange (IDX) through the site www.idx.co.id. Sampling using purposive sampling method and obtained 40 financial report data manufacturing companies in the food and beverages sector that meet the criteria. Data were analyzed using a multiple linear regression analysis model and using SPSS version 24. The results of the study showed that simultaneously Accounting Conservatism and Inventory Intensity had an effect on Tax Avoidance. And partially, the two independent variables, including Accounting Conservatism and Inventory Intensity, influence Tax Avoidance
PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Sjahputra, Andri; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.784

Abstract

This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax.
Co-Authors Hunein, Hamida