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All Journal Jurnal Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Akuntansi Aktual Syntax Literate: Jurnal Ilmiah Indonesia ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pendidikan dan Kewirausahaan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Annals of Management and Organization Research Jurnal Disrupsi Bisnis Studi Akuntansi, Keuangan, dan Manajemen Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri Jurnal Keuangan dan Perbankan Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Amir Indrabudiman
Universitas Budi Luhur
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI Mappadang, Agoestina; Ilmi, Syauqi; Handayani, Wuri Septi; Indrabudiman, Amir
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

This study aims to examine the factors that influence Financial Distress. The research method used is quantitative with secondary data. The population of this research is the transportation companies listed on the Indonesia Stock Exchange in 2013-2017, with a sample of 10 companies and an analysis unit of 50 objects. Multiple Linear Regression is used for hypothesis testing. The results showed that liquidity, leverage, and company size had a positive and significant effect on financial distress, and profitability had a negative and significant effect on financial distress. Whereas Managerial Ownership has no effect on Financial Distress. Keywords: Profitability, Liquidity, Leverage, Company Size, Managerial Ownership, Financial Distress
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Oktaviani, Retno Fuji; Indrabudiman, Amir; Niazi, Hakam Ali
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 2 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This research aims to analyze the dynamic correlation by using stock prices daily data of 6 ASEAN equity markets during the period of 2007 until 2017 and then try to analyze the interdependence between equity markets.Design/methodology/approach- The sample research method uses a purposive sampling technique with a total sample of 14 companies that meet the criteria. The statistical analysis used is SEM PLS.Findings- This research provides information and consideration for management to pay more attention to CSR, GCG activities and company performance. The greater the value of financial performance, the value of the company declared better. CSR disclosure can not only improve the company's image in the eyes of stakeholders, but CSR disclosure has become a global issue that receives wide attention.Implications- The result shows that the interdependence between ASEAN 6 stock market seems still in high volatility, and the progress of correlation between the stock market did not have any significant leap as expected from the ASEAN Economic Community. Keywords: Financial Performance, Corporate Social Responsibility, Good Corporate Governance, Company Value
Pengaruh karakteristik perusahaan terhadap tax avoidance serta dampaknya pada nilai perusahaan Yosef Rago Andalan Nusa Putra; Amir Indrabudiman; Sugeng Riyadi; Wuri Septi Handayani
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.142 KB) | DOI: 10.17977/um004v7i12020p57

Abstract

Abstract: The purpose of this study was to determine the effect of company characteristics on tax avoidance and it’s effect on firm value. Sampling uses a purposive sampling method. The sample consisted of 19 agricultural sector companies listed on the Indonesia Stock Exchange in 2013-2017. The hypothesis is tested using partial least square software. The results showed profitability has a significant effect on tax avoidance, leverage doesn’t have a significant effect on tax avoidance, firm size doesn’t have a significant effect on tax avoidance, profitability has a significant effect on firm value, leverage doesn’t have a significant effect on firm value, firm size has an influence on firm value. Tax avoidance has a significant effect on firm value, tax avoidance isn’t able to mediate the effect of profitability on firm value, tax avoidance isn’t able to mediate the effect of leverage on firm value, tax avoidance is able to mediate firm size on firm value.Abstrak: Tujuan penelitian  ini untuk  mengetahui pengaruh karakteristik perusahaan  terhadap  penghindaran pajak serta dampaknya terhadap nilai perusahaan. Penarikan sampel menggunakan metode purposive sampling. Sampel terdiri atas 19 perusahaan sektor pertanian yang  terdaftar di Bursa Efek Indonesia tahun 2013-2017. Hipotesis diuji menggunakan software partial least square. Hasil penelitian menunjukkan profitabilitas memiliki pengaruh yang signifikan pada tax avoidance. Leverage dan ukuran perusahaan tidak  memiliki pengaruh yang  signifikan  pada  tax avoidance. Profitabilitas dan  ukuran perusahaan memiliki pengaruh yang signifikan  pada  nilai  perusahaan. Leverage tidak  memiliki pengaruh  yang signifikan pada nilai perusahaan. Hasil penelitian juga menunjukkan bahwa tax avoidance berpengaruh signifikan terhadap nilai perusahaan, tetapi tidak mampu memediasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan. Sebaliknya, tax avoidance mampu memediasi ukuran perusahaan terhadap nilai perusahaan.
Determinan CSR dan Dampaknya Terhadap Nilai Perusahaan: (Studi Empiris Pada Perusahaan Pertambangan Terdaftar di BEI) Kiki Yuliandara; Amri Amrulloh; Amir Indrabudiman; Sugeng Riyadi
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.752 KB) | DOI: 10.33197/jabe.vol5.iss2.2019.308

Abstract

This study aims to analyze the effect of Good Corporate Governance, Leverage and Company Size on Corporate Social Responsibility and its impact on Corporate Value. The data in this study were obtained through the website www.idx.co.id and web.idx.id, to obtain the annual financial statements of companies that have gone public in Indonesia. The purposive sampling method is used in determining sample selection. As many as 26 of the 45 Mining Sector companies listed on the Indonesia Stock Exchange with 5 years of observations, starting from 2013 to 2017, obtained 130 research samples. The statistical method used to test the hypothesis is Partial Least Square. The results of this study found that Good Corporate Governance has no significant effect on Corporate Social Responsibility, Leverage has a significant negative effect on Corporate Social Responsibility, Company Size has a significant positive effect on Corporate Social Responsibility, Good Corporate Governance has a significant positive effect on Corporate Value, Leverage does not significantly influence Company Value, Company Size has no significant negative effect on Corporate Values ??and Corporate Social Responsibility has a significant negative effect on Corporate Values, and Corporate Social Responsibility Able to mediate the influence of Good Corporate Governance, Leverage and Company Size on Firm Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Amir Indrabudiman; Grace Sabrina Christiane; Wuri Septi Handayani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.930

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh leverage, profitabilitas, ukuran perusahaan, kompleksitas operasi perusahaan, dan reputasi auditor terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Terpilih sebanyak 18 perusahaan sebagai sampel dengan metode purposive sampling. Data dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan reputasi auditor berpengaruh negatif terhadap audit delay, sedangkan leverage, ukuran perusahaan, dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay. Penelitian ini melakukan pengembangan pada metode yang digunakan dalam penelitian sebelumnya, yaitu menambah klasifikasi dalam pengukuran reputasi auditor dengan memberikan angka 0 untuk KAP lokal, angka 1 untuk KAP lokal yang berafiliasi dengan KAP asing Non Big Four, dan angka 2 untuk KAP Big Four. Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi Auditor, Audit Delay.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay Grace Sabrina Christiane; Amir Indrabudiman; Wuri Septi Handayani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.1297

Abstract

Purpose: This research aims to test and analyze empirically the influence of leverage, profitability, company size, complexity of company operations, and the reputation of auditors against audit delays. Methodology/approach: A manufacturing firm in the food and beverage subsector that is listed on the Indonesia Stock Exchange for the years 2016 to 2020 constitutes the study's population. 18 companies were chosen as samples using the purposive sampling technique. The data are examined using many linear regressions. Results/findings: The results showed that (1) the profitability and reputation of the auditor have a negative and significant effect on audit delay, (2) leverage, firm size, and the complexity of the company's operations have no effect on audit delay Limitations: The limitation of this study lies in the sample selection technique used, namely purposive sampling where the sample selection criteria have been determined previously. Thus, the sample of this study does not guarantee representation of the study population. Contribution: This study contributes empirical evidence that can be used by auditors to study the factors that can affect audit delay.
PELATIHAN PAJAK DAN PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI DENGAN E-FILING BAGI KARYAWAN CV. HUTAMA GRAHA PROPERTINDO, TANGERANG SELATAN – BINTARO Agustina Mappadang; Amir Indrabudiman; Melan Sinaga; Wuri Septi Handayani
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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Abstract

Setiap orang yang memenuhi kewajiban subyektif dan obyektifnya wajib mendaftar sebagai wajib pajak menurut “self assessment system”. Ketika seseorang mendaftar untuk mendapatkan Nomor Pokok Wajib Pajak (NPWP), itu terdiri dari 15 digit nomor khusus yang unik untuk WP tersebut. Kewajiban perpajakan umum wajib pajak orang pribadi (WPOP) antara lain menghitung pajak penghasilan (PPh) untuk tahun yang bersangkutan dan menyampaikan pajak penghasilan dengan Surat Setoran Pajak (SSP) jika pajak penghasilan kurang dibayar, dan melaporkan pajak ke SPT tahunan orang pribadi. (SPT). Saat ini Direktorat Jenderal Pajak telah memberikan kemudahan kepada seluruh wajib pajak khususnya wajib pajak orang pribadi untuk menyampaikan SPT melalui electronic filing yaitu penyampaian SPT secara elektronik yang dapat dilakukan secara online dan real time. Masalah umum yang dihadapi oleh karyawan sebagai pencari nafkah adalah kurangnya pemahaman tentang perpajakan dan penyelesaian SPT yang buruk. Metode yang digunakan dalam pengabdian masyarakat ini adalah pemberdayaan dan sosialisasi serta pelatihan karyawan melalui pendampingan. Metode yang digunakan dalam pengabdian masyarakat ini adalah pemberdayaan dan sosialisasi serta pelatihan karyawan melalui pendampingan. Hasil kegiatan ini menunjukkan bahwa pemahaman dan pengetahuan peserta PPM yang baik berubah, karena awalnya mereka tidak memahami kewajiban perpajakan orang pribadi mulai dari perhitungan, pengisian SPT hingga pelaporan melalui e-filing.
The Effect of Promotion Mix, Price, and Service Quality on Study Decisions Ady Widjaya; Amir Indrabudiman Padmoprayitno
Annals of Management and Organization Research Vol. 3 No. 3 (2022): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v3i3.1350

Abstract

Purpose: This research aimed to test and empirically analyze the influence of the Promotion Mix, Price, and Service Quality on students’ decisions to Select Universitas Budi Luhur Jakarta. Research Method: The method used was quantitative, and multiple linear regression was conducted with SmartPLS to estimate the impact of study decision on promotion mix, price, and service quality. Results: The results showed that advertising and service quality positively affect university decision-making at Universitas Budi Luhur. Meanwhile, the price significantly and negatively affected the decision to study at Universitas Budi Luhur. Limitation: This research is limited to Universitas Budi Luhur general strategy to attract prospective students during intense competition. Contribution: To increase students’ interest, the new admissions department should improve the message content in advertisements, be more friendly and polite, make presentations more attractive, and improve service quality and library facilities.
Pengaruh Rasio Profitabilitas, Rasio Leverage, dan Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan Sanusi Sanusi; Amir Indrabudiman; Napisah Napisah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3109

Abstract

This research was conducted aimed at analyzing the Influence of Profitability, Leverage, dan Good Corporate Governance is notfacing the Value of the Company. This research was conducted on food & beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method in this study uses the purposive sampling method with a sample of 18 food & beverage subsector manufacturing companies that have met the sample criteria. The study used multiple linear regression analysis techniques and used SEM PLS 3.2.6 statistical test tool. The results of this study Profitability have a positive and significant effect on Company Value, Leverage does not affect company value, Good Corporate Governance has a positive and significant effect on Company Value.
Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi Adistra Rifaldi; Amir Indrabudiman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i11.9942

Abstract

Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan analisis fraud pentagon. Teori fraud pentagon menyatakan bahwa terdapat kondisi yang digunakan yaitu pressure, opportunity, rationalization, competence dan arrogance. Penelitian ini menggunakan variable komite audit sebagai variabel moderating Populasi penelitian ini dilakukan pada perusahaan manufaktur subsektor subsektor makanan dan minuman yang terdaftar di bursa Efek Indonesia periode 2017 – 2021. Metode penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dengan sampel sebanyak 21 perusahaan manufaktur subsektor makanan dan minuman yang telah memenuhi kriteria sampel. Analisis yang digunakan yaitu analisis regresi linier berganda dan menggunakan alat uji statistik SPSS versi 2.0. Hasil penelitian ini menunjukkan bahwa variabel, Pressure, Opportunity berpengaruh positif dan signifikan tehadap pendeteksian kecurangan laporan keuangan. Pergantian direksi berpengaruh negatif dan signifikan tehadap pendeteksian kecurangan laporan keuangan, untuk pergantian auditor dan Frequent number of CEO’s picture tidak berpengaruh tehadap pendeteksian kecurangan laporan keuangan Komite Audit tidak mampu memoderasi dan memperkuat Pressure, opportunity, dan rasionalisasi Terhadap Kecurangan Laporan Keuangan sedangkan Komite Audit mampu memoderasi dan memperlemah Competence Terhadap Kecurangan Laporan Keuangan dan Komite Audit mampu memoderasi dan memperkuat Arogance Terhadap Kecurangan Laporan Keuangan.
Co-Authors Adistra Rifaldi Aditomo, Muhamad Satrio Ady Widjaya Agoestina Mappadang Agustina Mappadang Ali Djamhuri Amalia, Meby Amri Amrulloh Ayu Puspaningrum Aziz, Ibrahim Dwi Damayanti, Atisyah Erfan, Erfan Fatika Masyitoh, Fitra Fikri, Sofi Nabila Grace Sabrina Christiane Grace Sabrina Christiane Hariyani Hariyani, Hariyani Ilmi, Syauqi KARTIKA, WIDYA Kiki Yuliandara Maharani, Annisa Citra Muharom, Ikhsan Mulyadi, Nanda Pramayasti Napisah Napisah Niazi, Hakam Ali Nurjanah, Novia Siti Rachman, Arif Rahmadyah, Firlii Ramadhan, Giffary Ramadhan, Patriot Dwiguna Renata Anissa Fikri Retno Fuji Oktaviani Samsi Samsi Sanusi Sanusi Sari, Yovita Setiadi, Yusuf Sinaga, Melan SRI RAHAYU Sugeng Riyadi Susanto, Erawan Veronica, Tasya Amelia Wibowo, Ari Iswahyudi Wulandari, Cynthia Wuri Septi Handayani Yosef Rago Andalan Nusa Putra