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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian Jurnal Manajemen Bisnis JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Auditing Research Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Land Journal IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Nursiam, Nursiam
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Karakteristik Pemerintah Daerah dan Financial Distress: Pendekatan Moderasi Opini Audit sebagai Deteksi Dini Fiskal Kusumawati, Annisa Fitriana; Nursiam, Nursiam; Sofi, Putri Linggasari; Rahardi, Rafi Amani Muflih; Satriatama, Kenji; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7480

Abstract

The urgency of this research stems from the Covid-19 pandemic which has caused health and economic challenges in many countries. This crisis has caused local governments to be in distress, where the initial signs of financial distress in local governments are very important for several reasons. Audit opinions issued by external auditors such as the BPK can provide a clear picture of the financial condition and transparency of budget management at the local government level. Therefore, the objectives of this study are (1) To analyze the relationship between local government characteristics and financial distress (2) To find empirical evidence regarding the impact of whether audit opinions can be an early signal of financial distress. The research method used is quantitative using multiple linear regression to test the effect of local government characteristics on financial distress, in addition to using moderation interaction analysis to determine the role of audit opinion as a moderator variable. The data used are financial reports of companies in the infrastructure, utilities, and transportation sectors in 2020-2023 with data processing using SPSS version 26. The results of the study indicate that financial dependence and service solvency do not have a significant effect on financial distress, while regional independence, poverty, and local revenue have a significant effect. High regional independence and PAD tend to reduce the risk of financial distress, while high poverty rates increase the risk. Audit opinions were found to moderate the relationship between regional independence and financial distress, but did not moderate the relationship between service solvency or other variables with financial distress. These findings emphasize the importance of increasing fiscal independence and PAD management as well as poverty alleviation as a strategy to maintain regional financial stability.
PENGARUH TOTAL ASET TURN OVER, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN Anggraini, Anisa; Nursiam, Nursiam
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4391

Abstract

Tujuan dari penelitian untuk menganalisis hubungan antara profitabilitas suatu perusahaan dengan likuiditas, solvabilitas maupun total aset turnover. Penelitian kuantitatif adalah metode yang digunakan. Data sekunder penelitian dari laporan keuangan yang dipublikasikan oleh perusahaan dan tersedia di website BEI. Perusahaan yang bergerak di bidang pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 hingga 2022 menjadi populasi yang diteliti. Pendekatan purposive sampling digunakan untuk mendapatkan total sampel 79. Dengan menggunakan SPSS 26.0, penelitian memakai statistik deskriptif, uji asumsi klasik, uji regresi linier berganda maupun uji hipotesis. Profitabilitas dipengaruhi secara positif oleh likuiditas dan total perputaran aset, sedangkan solvabilitas tidak banyak berpengaruh terhadap profitabilitas, menurut temuan studi tersebut
The Effect of Transfer Pricing, Profitability, and Capital Intensity on Tax Avoidance (Empirical Study of Property and Real Estate Companies on the Indonesia Stock Exchange In 2020-2023 Wahyuni, Putu Eka Sri; Nursiam, Nursiam
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.354

Abstract

This study aims to examine the effect of transfer pricing, profitability, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Tax avoidance refers to strategies used by companies to reduce their tax liabilities through legal means, while transfer pricing involves setting prices for transactions between related entities to allocate income across different jurisdictions. Capital intensity refers to the amount of capital invested in assets relative to the company's total assets. Profitability is measured by the company's ability to generate earnings relative to its revenue or assets. The sample consisted of 51 companies, selected using purposive sampling, with 21 outliers removed based on predetermined criteria. Data was analyzed using classical assumption testing, followed by hypothesis testing with multiple regression analysis (F-test, t-test, and coefficient of determination) using SPSS version 25. The results show that transfer pricing and capital intensity do not have a significant impact on tax avoidance, while profitability significantly influences tax avoidance. These findings suggest that more profitable companies may engage in higher levels of tax avoidance, possibly due to greater opportunities or incentives to minimize tax payments. The study highlights the importance of profitability as a key determinant in tax avoidance strategies in the property and real estate sector.
The Influence of Liquidity, Profitability, Leverage, and Economic Value Added on Stock Returns (Empirical Study on Basic and Chemical Industry Sector Manufacturing Companies Listed on the IDX in 2020-2022) Pribadi, Ilham Maulana; Nursiam, Nursiam
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

This research aims to investigate how liquidity, profitability, leverage, and economic value added influence stock returns in manufacturing firms in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative methodology, concentrating on manufacturing firms within the basic industry and chemical sectors that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study utilizes purposive sampling, a technique for selecting samples based on specific predetermined criteria, yielding 85 samples. The gathered data were evaluated utilizing SPSS software through descriptive statistics and multiple regression analysis. This study found that overall, all independent variables (liquidity, profitability, leverage, and economic value added) impact stock returns. However, partial analysis shows that liquidity and economic value added do not influence stock returns. Conversely, profitability and leverage are proven to affect stock returns.
The Effect of Tax Planning, Deferred Tax Expense, and Profitability on Profit Management Grandis, Reza Oktaviana; Nursiam, Nursiam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5708

Abstract

This research was carried out to know and analyze the influence of tax planning, deferred tax burden, and profitability on earnings management in manufacturing companies listed on the BEI in 2020-2022. The data used in this research are financial reports on manufacturing companies listed on the Stock Exchange (BEI) in the 2020-2022 period. The sampling method uses a purposive sampling method, namely based on the suitability of characteristics. Based on this method, 156 samples were obtained that met the criteria from 74 companies. Hypothesis testing in this research uses classical assumption tests and multiple linear regression analysis using the SPSS 25 application. The results of the research show that tax planning and profitability affect earnings management, while deferred tax expenses do not affect company earnings management.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Fidiena, Hanifa; Nursiam, Nursiam
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14436

Abstract

The purpose of this research was to determine the effect of profitability, company growth, asset structure, and company size on capital structure in the transportation and logistics sector on the Indonesia Stock Exchange. The population in this research were all transportation and logistics sector companies totaling 37 companies on the Indonesia Stock Exchange, during the period 2021-2023. The sampling technique used was purposive sampling, with this technique the final sample obtained was 18 companies with 54 analyzed data. The data analysis technique used is the classical assumption test and multiple linear regression analysis using the SPSS 25 application. The results of the analysis show that profitability has no effect on capital structure, growth rate has no effect on capital structure, asset structure has a significant negative effect on capital structure and company size has an effect on capital structure.
Pengaruh Mekanisme Corporate Governance, Likuiditas, Dan Sales Growth Terhadap Financial Distress Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2020-2023 Khalilah, Hana; Nursiam, Nursiam
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.9989

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance, likuiditas dan sales growth terhadap financial distress. Pendekatan penelitian ini menggunakan pendekatan asosiatif. Data yang digunakan adalah data kuantitatif. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2020-2023. Metode yang digunakan untuk menentukan sampel dalam penelitian ini adalah metode purposive sampling, sampel perusahaan sebanyak 65 perusahaan yang memenuhi kriteria yang telah ditentukan. Penelitian ini menggunakan metode analisis data regresi linear berganda dengan bantuan software SPSS versi 27. Hasil penelitian ini membuktikan bahwa kepemilikan institutional dan likuiditas berpengaruh terhadap financial distress, serta kepemilikan manajerial dan sales growth tidak berpengaruh terhadap financial distress. Temuan dalam penelitian ini diharapkan dapat memperkaya pengetahuan akuntansi serta menjadi sumber informasi bagi pihak yang ingin melanjutkan atau mengembangkan penelitian mengenai faktor-faktor yang memengaruhi financial distress pada perusahaan.
PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Angellina, Annisa; Nursiam, Nursiam
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/krnsas97

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan LQ45 periode 2021–2023. Penelitian menggunakan pendekatan kuantitatif dengan tipe explanatory research. Populasi penelitian adalah seluruh perusahaan yang terdaftar dalam indeks LQ45 pada periode 2021–2023. Dengan menggunakan metode sampel jenuh, diperoleh 45 perusahaan dengan total data 135. Namun, setelah dilakukan pengujian outlier, sebanyak 42 data dihapus sehingga sampel akhir yang dianalisis adalah 93 data. Data sekunder diperoleh dari laporan keuangan resmi Bursa Efek Indonesia. Variabel dependen penelitian adalah penghindaran pajak, sedangkan variabel independennya meliputi profitabilitas, leverage, dan pertumbuhan penjualan. Analisis dilakukan menggunakan regresi linear berganda serta pengujian asumsi klasik dan uji hipotesis (t-test, F-test, R²). Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap penghindaran pajak, di mana perusahaan dengan profitabilitas rendah cenderung lebih besar melakukan praktik penghindaran pajak, sedangkan semakin tinggi proporsi utang, kecenderungan penghindaran pajak semakin kecil. Sebaliknya, pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak. Temuan ini memberikan implikasi bagi perusahaan dalam perencanaan pajak dan pengelolaan struktur modal, serta bagi pemerintah dalam pengawasan dan edukasi pajak.
Pengaruh Gender Diversity, Managerial Ownership, Slack Resources, dan Firm Performance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Prahastiwi, Aisyah Laras; Nursiam, Nursiam
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9809

Abstract

Penelitian ini menganalisis pengaruh Gender Diversity, Managerial Ownership, Slack Resources, dan FirmPerformance terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan perbankankonvensional yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Penelitian menggunakan metodekuantitatif dengan explanatory research dan data sekunder dari laporan tahunan serta laporan keberlanjutan.Sampel penelitian terdiri dari 22 perusahaan yang dipilih melalui purposive sampling dan menghasilkan 53data observasi. CSR diukur menggunakan indeks pengungkapan berbasis GRI Standards, sedangkan analisisdata dilakukan dengan regresi linear berganda (OLS) meliputi uji asumsi klasik, uji F, uji t, dan R². Hasilpenelitian menunjukkan bahwa Gender Diversity dan Managerial Ownership tidak berpengaruh signifikanterhadap pengungkapan CSR. Sebaliknya, Slack Resources berpengaruh positif signifikan, sedangkan FirmPerformance berpengaruh negatif signifikan. Temuan ini menegaskan bahwa ketersediaan sumber dayacadangan dan kondisi kinerja perusahaan berperan penting dalam tingkat pengungkapan CSR perbankan.
Pengaruh Persepsi Manfaat , Keamanan , Kepercayaan , dan Kualitas Layanan Terhadap Keputusan Penggunaan Pembayaran Digital Setianingrum, Elisa; Nursiam, Nursiam
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i3.10439

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Persepsi Manfaat, Keamanan, Kepercayaan, dan Kualitas Layanan terhadap Keputusan Penggunaan Pembayaran Digital QRIS pada mahasiswa Universitas Muhammadiyah Surakarta. Penelitian menggunakan metode kuantitatif dengan data primer melalui penyebaran kuesioner kepada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. Teknik pengambilan sampel yang digunakan adalah accidental sampling dengan jumlah populasi sebanyak 110 responden. Analisis data dilakukan menggunakan uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, serta pengujian hipotesis dengan uji t dan uji F menggunakan uji IBM SPSS versi 25. Hasil menunjukkan bahwa secara parsial Persepsi Manfaat, Keamanan, dan Kepercayaan berpengaruh positif dan signifikan terhadap Keputusan Penggunaan Pembayaran Digital, sedangkan Kualitas Layanan tidak beperngaruh terhadap Keputusan Penggunaan Pembayaran Digital. Secara simultan, ketiga variabel berpengaruh signifikan terhadap Keputusan Penggunaan Pembayaran Digital.
Co-Authors Aisy, Asri Rohadatul Angellina, Annisa Angraeni, Putri Yufi Anisa Anggraini Arifin, Mohkamat Fajar Arsalan, Falih Chandra Chandra Dewangga, Bagas Mahardhika Isna Ferdyamin, Pinnacle Fidiena, Hanifa Grandis, Reza Oktaviana Haninda Condrowati Hery Widijanto Khalilah, Hana Kurnia Rina Ariani Kusumawati, Annisa Fitriana Margareta, Dea Mustika, Evitha Puspa Prahastiwi, Aisyah Laras Prameswari, Mutiaratni Dyah Pribadi, Ilham Maulana Rachmalia, Athira Mitha Rafi Amani Muflih Rahardi Rahayu, Vicky Sari Ramdhani, Gabrilia Divka Kresna Rizky Kurniawan Rohma, Hanifah Akyuna Eka Nur Sasikirana, Satria Budi Satriatama, Kenji Setianingrum, Elisa Setiawan, Ahmad Syihan Sofi, Putri Linggasari Syahara, Carissa Citra Aulia Wahyuni, Putu Eka Sri Widjaya, Wisnu Wulan Sulistyowati Yanissa, Anastasia Auti Merry