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Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
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PROPERTY PRODUCT PURCHASE DECISION ANALYSIS WITH DIGITAL MARKETING AND BRAND TRUST APPROACH R. Fatia Aisyah Nanda Taufik; Hendra Galuh Febrianto
Digital Business Journal Vol 1, No 1 (2022): Digital Business Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/digibis.v1i1.6600

Abstract

AbstractThe purpose of this study was to determine the effect of digital marketing and brand trust on purchasing decisions for property products at PT. Kencana Berkat Propertindo either partially or simultaneously. The method used in this research is quantitative associative and the sampling technique uses non-probability sampling with a population of 204 consumers and a sample of 68 respondents. Data analysis used validity test, reliability test, classical assumption test, regression analysis, coefficient of determination test and hypothesis testing. The results of this study are Digital marketing has a significant effect on purchasing decisions with a sig.t value of 0.038 <0.5. Brand trust has a significant effect on purchasing decisions with a sig.t value of 0.004 < 0.5. Then sig. F of 0.000 <0.05 so it can be concluded that simultaneously digital marketing and brand trust variables have a significant effect on purchasing decisions at PT. Kencana Berkat Propertindo.Keywords: Digital Marketing, Brand Trust, Purchase Decision.
THE URGENCY OF TAX AVOIDANCE MODERATED BY THE UTILIZATION OF TAX HAVENS COUNTRY Tiara Wahyunita; Januar Eky Pambudi; Hendra Galuh Febrianto
Jurnal Akuntansi Bisnis Vol 17, No 1 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i1.4815

Abstract

Background: Tax avoidance can work because there is tax planning in advance from the taxpayer. This tax planning is legal because it utilizes loopholes that are not regulated in tax regulations. If tax planning meets business needs, the results can be said to be good.Objective: The purpose of this study is to examine how the use of tax avoidance as a moderating factor impacts thin capitalization, capital intensity, and corporate social responsibility.Research Methods: This is a quantitative study that applies hypothesis testing. This study involved 26 manufacturing companies listed on the IDX from 2017 to 2021. The purposive sampling method was used to collect data. The data was tested with multiple linear regression.Research Results: Thin capitalization and capital intensity have a significant positive effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance. The use of tax havens country cannot moderate the influence between thin capitalization and corporate social responsibility on tax avoidance.Originality/Wideness of Research: Using data from 2017-2021, this study investigates the relationship between thin capitalization, capital intensity, and corporate social responsibility on tax avoidance with the use of tax havens as moderation. 
Determinasi Manajemen Resiko Likuiditas Bank Perkreditan Rakyat Di Kota Tangerang Amalia Indah Fitriana; Hendra Galuh Febrianto
Prosiding Seminar Nasional Unimus Vol 1 (2018): Hilirisasi & Komersialisasi Hasil Penelitian dan Pengabdian Masyarakat untuk Indonesia
Publisher : Universitas Muhammadiyah Semarang

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

Abstract

Penelitian ini bertujuan untuk menganalisis manajemen resiko likuiditas BPR di Kota Tangerang melaluileverage dan kecukupan modal dengan tujuan akhir merekomendasikan kebijakan untuk memperbaikimanajemen resiko likuiditas BPR. Jenis penelitian ini menggunakan jenis penelitian eksplanatori denganpendekatan kuantitatif. Analisis data dalam penelitian menggunakan analisis regresi linier berganda pada paneldata laporan keuangan 35 BPR di Kota Tangerang dari tahun 2012 sampai 2016. Ada dua kelompok variabelyang digunakan dalam penelitian ini. Variabel terikat dalam penelitian ini adalah resiko likuiditas diukur dengancurrent ratio. Variabel bebas dalam penelitian ini adalah leverage diukur dengan debt to equity ratio dankecukupan modal diukur dengan capital adequacy ratio. Hasil penelitian ini menunjukkan bahwa hipotesis secaraparsial berpengaruh. uji simultan menunjukkan variabel bersama-sama berpengaruh positif dan signifikan.
Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi Januar Eky Pambudi; Hendra Galuh Febrianto; Solikhatun Annisa; Selvitriana Selvitriana
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43715

Abstract

The focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The purpose of this research is to find out how tax aggressiveness, environmental protection, leverage, and liquidity affect the disclosure of corporate social responsibility, with profitability as a moderator. This research was conducted on 19 consumer non-cyclic companies listed on the Indonesia Stock Exchange during the 2017-2021 period, using a purposive sampling technique. Data were analyzed using panel data regression using E-Views 12.0. The results show that tax aggressiveness has a significant negative effect on CSR disclosure, while leverage has a positive effect on CSR disclosure. Environmental protection and salary have no effect on CSR disclosure. Profitability cannot reduce tax aggressiveness, level of environmental protection, and disclosure of corporate social responsibility, but can strengthen or reduce the effect of liquidity on social responsibility. Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Environmental Performance, Leverage, Liquidity, Profitability.
PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN YANG DIMODERASI OLEH CASH POSITION Zhafirah, Adzra; Sunaryo, Dede; Hamdani, Hamdani; Febrianto, Hendra Galuh; Fitriana, Amalia Indah; Haq, Saiful
Balance Vocation Accounting Journal Vol 7, No 2 (2023): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i2.10427

Abstract

ABSTRAKPenelitian bertujuan mengetahui pengaruh likuiditas yang diprosikan dengan current ratio dan kepemilikan instiusional terhadap kebijakan dividen yang dimoderasi oleh cash position. Metode analisis data yang digunakan adalah analisis regresi data panel dan Moderated Regression Analysis (MRA). Penelitian ini menggunakan EVIEWS versi 10. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur Sub Sektor Food and Beverange selama periode 2017-2021 sebanyak 30 perusahaan. Dengan metode purposive sampling dengan cara mengambil sampel dari populasi yang peneliti tentukan dengan menggunakan kriteria tertentu. Berdasarkan kriteria yang telah ditentukan diperoleh 45 sampel data dari 9 perusahaan. Hasil penelitian menunjukkan bahwa: 1). Likuiditas tidak berpengaruh terhadap kebijakan dividen; 2). kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen; 3). cash position memoderasi pengaruh likuiditas terhadap kebijakan deviden; 4). cash position memoderasi pengaruh kepemilikan institusional terhdap kebijakan deviden. Kata kunci: Likuiditas, Kepemilikan Institusional, Kebijakan Dividen, Cash Position  
DETERMINAN EARNING RESPONSE COEFFICIENT (ERC) DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI EKSOGEN Pambudi, Januar Eky; Febrianto, Hendra Galuh; Fitriana, Amalia Indah
Dynamic Management Journal Vol 6, No 1 (2022): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v6i1.6525

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, kepemilikan asing, dan leverage terhadap Earning Response Coefficient (ERC) pada perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2016-2020. Populasi penelitian ini adalah perusahaan manufaktur sub sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 10 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan software eviews 9.0. Hasil penelitian menunjukkan bahwa secara parsial leverage tidak memiliki pengaruh terhadap Earning Response Coefficient (ERC). Namun variabel ukuran perusahaan memiliki pengaruh positif terhadap Earning Response Coefficient (ERC).Kata Kunci: Earning Response Coefficient (ERC), Ukuran Perusahaan dan Leverage.
FACTORS AFFECTING PROFIT MANAGEMENT IN LQ-45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Mubarok, Ahmad Zaki; Atthariqiyah, Yuliani; Sunaryo, Dede; Fitriana, Amalia Indah; Febrianto, Hendra Galuh; Haq, Saiful
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 2 (2024): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i2.11369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba pada perusahaan LQ45 di Bursa Efek Indonesia. Metode yang digunakan pada penelitian ini yaitu metode kuantitatif. Data yang digunakan melalui teknik studi kepustakaan berupa laporan keuangan perusahaan LQ45 di Bursa Efek Indonesia Tahun 2020 – 2022. Pemilihan teknik model estimasi data panel menggunakan uji chow, uji hausman dan uji lagrange multiplier. Penelitian ini juga melakukan uji asumsi klasik, koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial Profitabilitas berpengaruh positif terhadap manajemen laba, hal ini ditunjukkan dengan nilai probabilitas sebesar 0,0192, dimana nilai tersebut lebih kecil dari < 0,05. Leverage berpengaruh negatif terhadap manajemen laba, hal ini ditunjukkan dengan nilai probabilitas sebesar 0,1254, dimana nilai tersebut lebih besar dari   > 0,05. Ukuran perusahaan tidak berpengaruh terhadap manajemen laba, hal ini ditunjukkan dengan nilai probabilitas sebesar 0,2961, dimana nilai tersebut lebih besar dari > 0,05.
CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective Mikrad; Galuh Febrianto, Hendra; Eky Pambudi, Januar
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.33888

Abstract

Research aims: The aim of this research isto test and analyze the influence of CEO dualism on digital governance, General Meeting of Shareholders (GMS) and Cash ETR. Then digital corporate governance, and Cash ETR influence firm value. Design/Methodology/Approach: This research uses a quantitative approach based on associative-causality. As for the data collection techniques used in this research, it is the study of libraries and documentation of secondary data. This study uses path analysis (Path Analysis). Research findings: The results of this study are CEO dualism giving positive and significant influence on digital corporate governance, GMS and Cash ETR. In addition, digital corporate governance and Cash RTR also give positive and meaningful influence to firm value. Theoretical contribution/ Originality: The research provides a theoretical contribution that in discussing agency theory and stewardship theory there is a gap where the interests of managers that are always different in the interest of stakeholders have a gap with the theory of stewardships that wants the existence of managers to take precedence on cohesion, partnership, empowerment and mutual trust. Practitioner/Policy implication: The policy implications obtained in this study are the importance of the government in elevating policies in particular that relate to taxes on companies that already involve management as well as digital transactions as planned by the OECD. Research limitation/Implication: The research has the limitation that companies that go public on the Indonesian stock exchange have not fully implemented digital governance and implemented GMS digitally, so not all consumer goods companies are listed as samples of research.
Determinan Struktur Modal Antara Tangibility, Sales Growth, Business Risk, Dan Operating Leverage Pada Perusahaan Property Dan Real Estate Hamdani, Hamdani; Febrianto, Hendra Galuh; Fitriana, Amalia Indah; Nurholisoh, Nurholisoh
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.13107

Abstract

Tangibility, Sales Growth, Businees Risk, dan Operating Leverage Terhadap Struktur Modal Pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2017-2021. Penelitian ini merupakan penelitian kuantitatif dengan jenis asosiatif. Pengumpulan data sekunder diperoleh dari laporan keuangan perusahaan. Populasi dalam penelitian ini meliputi seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh 13 perusahaan dari 80 perusahaan sektor Property dan Real Estate. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa 1) secara parsial Tangibility tidak berpengaruh dan tidak signifikan terhadap struktur modal. 2) Sales Growth berpengaruh negatif dan signifikan terhadap struktur modal. 3) Businees Risk berpengaruh positif dan signifikan terhadap struktur modal. 4) Operating Leverage tidak berpengaruh dan tidak signifikan terhadap struktur modal. 5) Hasil uji simultan pengaruh Tangibility, Sales Growth, Businees Risk, dan Operating Leverage berpengaruh dan signifikan terhadap struktur modal.
Pelatihan Manajemen Organisasi Dan Peningkatan Kapasitas Pemuda Bina Remaja Di Era Digital Fitriana, Amalia Indah; Febrianto, Hendra Galuh
Jurnal Pengabdian Manajemen Vol 4 No 1 (2024): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpm.v4i1.8431

Abstract

This human resource perspective has a very high population growth rate, which means that Indonesia is currently in an active working period. Therefore, the availability of labor can be used to increase development and progress throughout the country, but the government needs to increase efforts related to improving the quality of human resources. The purpose of this PKM is to increase the capacity of youth and the management of youth development organizations. Participants are members of the Youth Development of Buaran Indah Village, Tangerang City. The results of this activity showed that participants were very enthusiastic in learning about capacity building and organizational management. This is because the sharing of organizational experiences can trigger the enthusiasm and awareness of participants in organizing. The benefits of this research are expected to increase the capacity of youth in Buaran Indah village.
Co-Authors Abdul Karim Abdul Karim Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Amalia Indah Fitriana Amalia Indah Fitriana Andi Kusuma Negara Atthariqiyah, Yuliani Azka, Melati BASUKI BASUKI Basuki Basuki Budi Rohmansyah Cahyani, Ajeng Eka Dede Sunaryo Dede Sunaryo Dehavilan, Sandrina Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Eni Suharti Fauzia, Elsa Felina C Young Felina C Young Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Mega Diana Mikrad mikrad Mubarok, Ahmad Zakki Nazwa Hamidah Negara, Andi Kusuma Nurholisoh, Nurholisoh Pambudi, Januar Eky Pamungkas, Triadi Pangesti, Faralia Abdi Pratiwi, Linda Dwi Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Puspa Lestari R. Fatia Aisyah Nanda Taufik Rabitha Fazira Rd Roro Anggraini Soemadi Rohmansyah, Budi Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siti Chanifah Siti Nurhaliza Solikhatun Annisa Sonia Nadia Muslimah Sukma Maulana Sumarga, Hendi Eka Sunaryo, Dede Sustari Alamsyah Tekni Megaster Tiara Wahyunita Utomo, Eko Narto Yuana Fasya Purnamasari Yuana Fasya Purnamasari Zhafirah, Adzra