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Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate Haryadi, Teddy; Kamaliah, Kamaliah; Savitri, Enni
SOROT Vol 13, No 2 (2018)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.

Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Teddy Haryadi; Gina Septiana; Hadli Lidya Rikayana
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.588

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kota Tanjungpinang Teddy Haryadi; Nurul Yusyawiru
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.748

This research examines the influence of moral understanding and moral obligations on tax compliance with socialization as moderation for MSMEs in the Tanjungpinang City area. This research analyzes primary questionnaire data from 100 MSME respondents' answers in the Tanjungpinang City area. Testing research variables uses multiple linear regression analysis and moderated regression analysis (MRA). Moral obligations influence taxpayer compliance. Meanwhile, taxpayer understanding has no effect on taxpayer compliance. And socialization can moderate taxpayers' understanding and moral obligations towards mandatory compliance. The research results are expected to be taken into consideration by tax authorities to increase tax socialization to increase taxpayer compliance.

Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang Hadli Lidya Rikayana; Ari Suryani; Teddy Haryadi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.765

This research aims to determine the influence of own capital, business volume and total assets on the Sisa Hasil Usaha (SHU) of Savings and Loans Cooperatives in Tanjungpinang City. This research uses descriptive research with a quantitative approach and the data used is secondary data which includes independent variables, namely own capital, business volume and total assets. Secondary data in this research was obtained from cooperative financial reports. The data analysis method in this research uses descriptive statistical test methods, classical assumption tests and multiple regression analysis. Partially, own capital, business volume and total assets have an influence on the remaining business results in cooperative savings and loan business units in Tanjungpinang City. Own capital, business volume and total assets together have an influence on the remaining business results in the cooperative savings and loan business unit in Tanjungpinang City with an R2 value of 88.1%. This means that 88.1% of SHU is influenced by own capital, business volume and total assets and the remaining 21.9% is influenced by other factors.

Factors For Determining The Effective Tax Rate For Infrastructure Companies For The 2018-2022 Period Teddy Haryadi; Hadli Lidya Rikayana; Nurul Yusyawiru
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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

Income smoothing is one form of management and company leadership to manage the gradual increase in company profits every year. The purpose of this study is to see the effect of Return on equity, Debt to total assets, and Current Ratio on income smoothing with effective tax rates as mediation variables. The Effective Tax Rate as a mediating variable is expected to affect the relationship between Return on equity, Debt to total assets, and Current Ratio to income smoothing. This is because tax is one form of company obligation that will increase with an increase in profits obtained by the company. The object of research is all companies engaged in the Infrastructure sector on the Indonesia Stock Exchange, the analysis period is the financial report year 2018 to 2022. The number of companies that meet the criteria is 18 companies. Data analysis technique using Partial Least Square method with WarpPLS 8.0 application. Based on the results of the analysis, Return on equity and Debt to total assets do not affect Income smoothing. The current Ratio and Effective Tax Rate have a positive effect on Income smoothing. Return on equity and Debt to total assets negatively affect the effective tax rate. The Current Ratio has a positive effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between the Current Ratio to Income smoothing. The effective tax rate cannot mediate the relationship of Return on equity and Debt to total assets to Income smoothing. Return on equity, Debt to total assets, Current Ratio, and the effective tax rate can affect income smoothing by 11%.

Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Haryadi, Teddy; Septiana, Gina; Rikayana, Hadli Lidya
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kota Tanjungpinang Haryadi, Teddy; Yusyawiru, Nurul
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.748

This research examines the influence of moral understanding and moral obligations on tax compliance with socialization as moderation for MSMEs in the Tanjungpinang City area. This research analyzes primary questionnaire data from 100 MSME respondents' answers in the Tanjungpinang City area. Testing research variables uses multiple linear regression analysis and moderated regression analysis (MRA). Moral obligations influence taxpayer compliance. Meanwhile, taxpayer understanding has no effect on taxpayer compliance. And socialization can moderate taxpayers' understanding and moral obligations towards mandatory compliance. The research results are expected to be taken into consideration by tax authorities to increase tax socialization to increase taxpayer compliance.

Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang Rikayana, Hadli Lidya; Suryani, Ari; Haryadi, Teddy
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.765

This research aims to determine the influence of own capital, business volume and total assets on the Sisa Hasil Usaha (SHU) of Savings and Loans Cooperatives in Tanjungpinang City. This research uses descriptive research with a quantitative approach and the data used is secondary data which includes independent variables, namely own capital, business volume and total assets. Secondary data in this research was obtained from cooperative financial reports. The data analysis method in this research uses descriptive statistical test methods, classical assumption tests and multiple regression analysis. Partially, own capital, business volume and total assets have an influence on the remaining business results in cooperative savings and loan business units in Tanjungpinang City. Own capital, business volume and total assets together have an influence on the remaining business results in the cooperative savings and loan business unit in Tanjungpinang City with an R2 value of 88.1%. This means that 88.1% of SHU is influenced by own capital, business volume and total assets and the remaining 21.9% is influenced by other factors.

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CAPITAL STRUCTURE (DER) ON FINANCIAL PERFORMANCE (ROA) ON BANKING COMPANIES LISTED ON IDX 2018-2022 Yusrizal, Yusrizal; Nazmi, Fabelya Putri; Eddy, Pujiono; Tanjung, Amries Rusli; Haryadi, Teddy
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4755

Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, dewan direksi, komite audit, kepemilikan manajerial dan struktur modal terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 43 perusahaan. Penelitian ini menggunakan metode analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan bahwa dewan komisaris berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Dewan direksi berpengaruh positif signifikan terhadap kinerja keuangan. Komite audit berpengaruh negatif tidak signifikan terhadap kinerja keuangan. Kepemilikan manajerial dan struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan. The research purposed to determine the effect of board of commissioners, board of direction, audit committee, managerial ownership and capital structure on financial performance in banking companies listed on the IDX for the 2018-2022 period. This research uses secondary data. The sampling technique in this research used purposive sampling. The number of samples in this study was 43 companies.This research uses descriptive analysis methods and several types of evaluation using SmartPLS software. The results of this research show that the board of commissioners has a positive and insignificant effect on financial performance. The board of directors has a significant positive effect on financial performance. The audit committee have an insignificant negative effect on financial performance. Managerial ownership and capital structure has a significant negative effect on financial performance.

VALUE CREATION IN RAW GOODS SECTOR: A STUDY ON THE IMPACT OF GCG, FINANCIAL PERFORMANCE, CAPITAL STRUCTURE, AND FIRM SIZE Yusrizal, Yusrizal; Wati, Yenny; Amalia, Annisa Nur; Tanjung, Amries Rusli; Haryadi, Teddy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4821

This study aims to determine the analysis of the effect of good corporate governance (GCG), profitability (ROA), leverage (DAR), capital structure (DER), and firm size (total assets) on the value of raw goods sector companies listed on the IDX 2018-2022. This study uses secondary data where the data obtained comes from the company's financial statements. The data collection technique in this study was the purposive sampling technique. The number of samples in this study was 68 companies. The method of completing this research uses quantitative analysis techniques using SmartPLS software. From this study, it is concluded that the Debt-to-Equity Ratio (DER) variable has a positive effect on company value (PBV). Meanwhile, the Audit Committee, Independent Board of Commissioners, Return on Asset (ROA), Debt to Asset Ratio (DAR), and Total Asset do not affect company value (PBV). Penelitian ini bertujuan untuk mengetahui analisis pengaruh good corporate governance (GCG), profitabilitas (ROA), leverage (DAR), struktur modal (DER), dan ukuran perusahaan (total asset) terhadap nilai perusahaan sektor barang baku yang terdaftar di BEI 2018-2022. Penelitian ini menggunakan data sekunder di mana data diperoleh berasal dari laporan keuangan perusahaan. Teknik pengumpulan data dalam penelitian ini adalah teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 68 perusahaan. Metode penyelesaian penelitian ini menggunakan teknik analisis kuantitatif dengan menggunakan software SmartPLS. Dari penelitian ini disimpulkan bahwa variabel Debt to Equity Rasio (DER) berpengaruh positif terhadap nilai perusahaan (PBV). Sedangkan untuk Komite Audit, Dewan Komisaris Independen, Return on Asset (ROA), Debt to Asset Ratio (DAR), dan Total Assets tidak berpengaruh terhadap nilai perusahaan (PBV).

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