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Febrianto, Hendra Galuh
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK Cahyani, Ajeng Eka; Pambudi, januar Eky; Febrianto, Hendra Galuh
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2382

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility, ukuran perusahaan, pertumbuhan penjualan, dan intensitas aset terhadap agresivitas pajak pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif. Variabel Independen ialah Corporate Social Responsibility, Ukuran Perusahaan, Pertumbuhan Penjualan, dan Intensitas Aset kemudian untuk Variabel Dependen, penulis menggunakan Agresivitas Pajak. Sampel penelitian ini diambil secara purposive sampling. Metode pengumpulan data pada penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan sektor consumer non cyclical yang terdaftar di BEI periode 2019–2023 serta dapat diakses melalui www.idx.co.id dan laporan keberlanjutan perusahaan yang diperoleh dari situs resmi masing-masing perusahaan. Metode analisis data adalah pendekatan kuantitatif menggunakan analisis regresi data panel dengan bantuan software Eviews 12. Berdasarkan hasil pengujian regresi data panel menggunakan model random effect, ditemukan bahwa variabel ukuran perusahaan dan pertumbuhan penjualan berpengaruh negatif signifikan terhadap agresivitas pajak, sedangkan Corporate Social Responsibility dan intensitas aset tidak berpengaruh signifikan. Hal ini menunjukkan bahwa perusahaan dengan skala yang lebih besar dan pertumbuhan penjualan yang tinggi cenderung lebih patuh terhadap kewajiban pajaknya dibandingkan perusahaan dengan skala kecil atau pertumbuhan yang rendah.Kata kunci: Pengaruh CSR, Ukuran Perusahaan, Pertumbuhan Penjualan, Intensitas Aset, Agresivitas PajakABSTRACTThis study aims to determine the influence of Corporate Social Responsibility, firm size, sales growth, and asset intensity on tax aggressiveness in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The research uses a quantitative approach. The independent variables are Corporate Social Responsibility, Firm Size, Sales Growth, and Asset Intensity, while the dependent variable is Tax Aggressiveness. The population includes food and beverage companies within the manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research sample was selected using purposive sampling. Data collection was conducted using secondary data in the form of annual financial reports of companies in the consumer non cyclical sector listed on the IDX for the period 2019–2023, which were accessed from www.idx.co.id and sustainability reports obtained from the official websites of the respective companies. The data analysis method used is a quantitative approach with panel data regression analysis, assisted by Eviews 12 software. Based on the results of panel data regression testing using the random effect model, it was found that firm size and sales growth have a significant negative effect on tax aggressiveness, while Corporate Social Responsibility and asset intensity have no significant effect. This indicates that companies with a larger scale and higher sales growth tend to be more compliant with their tax obligations compared to smaller-scale or lower-growth companies.Keywords: Corporate Social Responsibility, Firm Size, Sales Growth, Asset Intensity, Tax Aggressiveness
MENINGKATKAN NILAI PERUSAHAAN DENGAN TRANSPARANSI: EFEKTIFKAH REGULASI OJK? Azka, Melati; Pambudi, Januar Eky; Febrianto, Hendra Galuh
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2359

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh transparansi perusahaan terhadap nilai perusahaan. Faktor-faktor yang turut dipertimbangkan meliputi biaya keagenan, kepemilikan manajerial, dan strategi perencanaan pajak. Biaya keagenan merupakan biaya yang timbul akibat perbedaan kepentingan antara manajemen dan pemilik perusahaan. Penelitian ini menggunakan pendekatan kuantitatif pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Sampel dipilih menggunakan metode purposive sampling dari total 125 perusahaan. Data diperoleh dari laporan tahunan, laporan keberlanjutan, dan situs resmi BEI. Hasil penelitian menunjukkan bahwa nilai perusahaan dipengaruhi secara signifikan oleh biaya keagenan dan kepemilikan manajerial. Sebaliknya, strategi perencanaan pajak tidak memiliki pengaruh yang berarti. Tingkat transparansi perusahaan terbukti memperkuat hubungan antara biaya keagenan dan kepemilikan manajerial terhadap nilai perusahaan. Namun, transparansi tidak memperkuat hubungan antara perencanaan pajak dan nilai perusahaan. Implikasi dari hasil ini menunjukkan pentingnya peningkatan transparansi, khususnya terkait biaya agensi, struktur kepemilikan manajerial, dan strategi pajak. Transparansi yang baik membantu membangun kepercayaan investor serta meningkatkan nilai perusahaan. Informasi keuangan yang jelas juga membantu investor dalam menilai kinerja dan meminimalkan risiko. Penelitian ini mengacu pada regulasi terbaru Otoritas Jasa Keuangan (OJK) mengenai transparansi perusahaan, yang lebih ketat dan efektif dibandingkan peraturan Bapepam sebelumnya. Regulasi ini diyakini mampu memperkuat tata kelola dan meningkatkan kepercayaan investor.Kata kunci: Biaya Agensi; Kepemilikan Manajerial; Nilai Perusahaan; Perencanaan Pajak.ABSTRACTThe research aims to analyze how corporate transparency affects the value of a company, considering factors such as agency costs, managerial ownership, and tax planning strategies used. This research applies a quantitative approach to companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the period 2019 to 2023. The sample determination was carried out using a purposive sampling method from a total of 125 companies. The data processed came from annual reports, sustainability reports, and the official IDX website. This research indicates that the value of a business entity is crucially influenced by agency costs and management ownership, while tax planning strategies do not have a significant impact. The level of corporate transparency acts as a moderating variable that affects the relationship between agency costs and managerial ownership with company value, but does not affect the relationship between tax planning and company value. Companies need to increase transparency of agency costs, managerial ownership, and tax strategies to build investor trust and increase company value. Clear financial information helps investors assess performance and reduce risk. This study applies the latest regulation from OJK regarding corporate transparency, which replaces the Bapepam regulation in the previous study. This regulation is more relevant, strict, and has more effective supervision, so it can increase investor confidence and strengthen corporate governance.Keywords: Agency cost; managerial ownership, firm value, tax planning.
Enhancing Employee Performance: The Role of Effective Communication and Work Motivation Nazwa Hamidah; Siti Chanifah; Hendra Galuh Febrianto
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 3 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/tjq7vm05

Abstract

In today's dynamic business environment, enhancing employee performance remains a critical challenge for organizations. This study examines how communication skills and work motivation influence employee performance at PT. Parison Asia Pacific, a company facing productivity challenges common in its industry. Using a quantitative approach with census sampling, the research gathered comprehensive data from all employees through questionnaires and observations. The analysis employed rigorous statistical methods to assess the relationships between variables. Findings demonstrate that both communication skills and work motivation significantly contribute to improved employee performance, with these factors collectively accounting for a substantial portion of performance variation. The study provides valuable insights for human resource management by highlighting the importance of effective communication and motivational strategies in workplace settings. Its practical contributions include specific recommendations for employee development programs and performance enhancement initiatives. The research adds to existing literature by offering empirical evidence from an Asian corporate context, while its comprehensive sampling approach strengthens the reliability of findings. These results not only benefit PT. Parison Asia Pacific in addressing its productivity challenges but also offer transferable knowledge for similar organizations seeking to optimize workforce performance through improved communication and motivation strategies.
DETERMINANTS OF CAPITAL STRUCTURE AND EFFECTIVE TAX RATE AS MODERATION VARIABLES Mubarok, Ahmad Zakki; Sunaryo, Dede; Pangesti, Faralia Abdi; Febrianto, Hendra Galuh; Haq, Saiful
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i1.10899

Abstract

The aim of this research is to determine the influence of asset structure, profitability, business risk and company size on capital structure with the effective tax rate as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 24 companies were obtained that met the criteria. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The research results show that fixed asset structure has a positive effect on capital structure, profitability has a negative effect on capital structure, while business risk and company size have no effect on capital structure. Effective tax rate is able to moderate the positive influence of asset structure on capital structure, but cannot moderate the influence of profitability, business risk and company size on capital structure. Asset structure, profitability, business risk and company size together influence the capital structure.
Pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT Sanco Indonesia Pamungkas, Triadi; Hendra Galuh Febrianto
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 3 (2025): BUDGETING : Journal of Business, Management 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/z2b8zs84

Abstract

This study aims to determine the influence of work environment and job satisfaction on employee performance at PT. Sanco Indonesia. The limitations in this study are that the variables used in this study are Work Environment (X1) and Job Satisfaction (X2) as independent variables and Employee Performance (Y) as bound variables. PT Sanco Indonesia provides support in thesis research by providing access to data, employee participation as respondents, and insights from management related to work environment policies and job satisfaction. This research is a quantitative research and survey research. In this study, a type of probability sampling was used with a simple random sampling technique. The sample in this study amounted to 89 employees and the object in this study was PT. Sanco Indonesia. The data collection technique is through the distribution of questionnaires, the data obtained in the analysis uses the PLS (Partial Least Square) technique through Smart PLS software. The results of this study show that partially the variable Work Environment (X1) has a positive and significant effect on employee performance (Y), Job Satisfaction (X2) has a positive and significant effect on employee performance (Y) at PT. Sanco Indonesia.   Keywords: Employee Performance, Job Satisfaction, Work Environment.
Media Exposure, Gender Diversity, and Managerial Ownership of CSR Disclosure: The Moderation Effect of the Independent Board of Commissioners Amalia Indah Fitriana; Dede Sunaryo; Januar Eky Pambudi; Mikrad; Siti Nurhaliza; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/7v191v13

Abstract

This study examines the influence of media exposure, gender diversity, and managerial ownership on corporate social responsibility (CSR) disclosure, with independent board of commissioners as a moderating variable. Conducted on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2018-2022, this research addresses the growing importance of CSR transparency in building stakeholder trust and corporate accountability. Using purposive sampling, eleven companies were selected as samples, with secondary data analyzed through panel data regression and moderation regression. Findings reveal that gender diversity and managerial ownership significantly influence CSR disclosure, while media exposure shows no significant effect. The independent board of commissioners effectively moderates the relationship between gender diversity and managerial ownership with CSR disclosure, but fails to moderate media exposure's impact. This research contributes to corporate governance literature by identifying the supervisory role of independent commissioners in strengthening the relationship between firm characteristics and CSR disclosure. The findings provide practical implications for management in enhancing social transparency and offer regulatory insights for developing more effective corporate governance policies, particularly within the Indonesian business context.
Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0cc46x92

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
THE EFFECT OF ORGANIZATIONAL FAIRNESS AND JOB CHARACTERISTICS ON EMPLOYEE ATTACHMENT Riski Ulan Sari; Rd Roro Anggraini Soemadi; Hendra Galuh Febrianto; Humairoh
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.227

Abstract

The purpose of this study is to determine the Effect of Organizational Justice and Job Characteristics on Employee Attachment to PT. Ching Luh Indonesia, either partially or simultaneously at PT. Ching Luh Indonesia. This study used associative method with quantitative approach. A lot of sampling was 78 people. Descriptive data analysis techniques are used to determine the picture of respondents' answer responses and data distribution, while inferential statistical analysis is for hypothesis testing. Data processing is assisted by Microsoft excel and SPSS software version 25. Based on the correlation test of Organizational Fairness (X1), and Job Characteristics (X2) with Employee Attachment (Y) have a strong relationship. Organizational Fairness and Job Characteristics can project Organizational Fairness with a positive influence, this can be seen from the equation Y = 2.881 + 0.622X11 + 0.304X21 which means that the higher or increased the Employee Attachment. Organizational Fairness and Job Characteristics contributed 55.30% while the remaining 44.70% was influenced by other variables classified in epsilon, namely other factors that affect Employee Attachment but were not careful in this study.
Pemberdayaan umkm kelurahan batujaya melalui pelatihan manajemen keuangan dan pembukuan sederhana Negara, Andi Kusuma; Febrianto, Hendra Galuh; Sunaryo, Dede; Priyatna, Eka Hendra; Rauf, Abdul; Fitriana, Amalia Indah; Pratiwi, Linda Dwi
ABDIMU Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/abdimu.v2i2.13955

Abstract

Bagi pelaku bisnis kecil dan menengah (UMKM), manajemen keuangan dan pembukuan sangat penting, tetapi banyak yang belum memahami atau bahkan menerapkannya. Akibatnya, pengabdian kepada masyarakat (PkM) ini dilakukan untuk meningkatkan pemahaman dan keterampilan UMKM. penghitungan, pencatatan, dan pembukuan perusahaan di Kelurahan Batujaya Kecamatan Batuceper agar bisnis yang dimiliki berkembang, meningkatkan daya saing dan kesejahteraan umum. Pelatihan dan pendampingan dilakukan untuk melaksanakan kegiatan ini. penelitian terhadap peserta pelatihan yang menunjukkan bahwa sebagian besar pemilik usaha kecil dan menengah (UMKM) belum melakukan penghitungan dan pencatatan keuangan, tidak memiliki pemahaman yang cukup tentang aset perusahaan, dan belum menggabungkan aset pribadi dengan aset bisnis. Pelatihan diberikan melalui penyediaan laporan untuk penghitungan keuangan usaha tiap peserta dan pencatatan dengan harapan nantinya pelaku UMKM di Kelurahan Batujaya Kecamatan Batuceper dapat mengimplementasikan ilmunya kedalam bisnisnya.
Kinerja keuangan perbankan syariah dengan internet banking dan fee based income sebagai prediktor Erdawati, Lena; Komalasari, Komalasari; Febrianto, Hendra Galuh
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 25 No. 1 (2023): Januari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v25i1.12463

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Internet Banking dan Fee Base Income Terhadap Kinerja Keuangan Perbankan Syariah Periode 2017-2021. Periode yang digunakan dalam penelitian ini adalah 5 (Lima) tahun. Dalam penelitian ini menggunakan jenis penelitian kuantitatif Populasi dalam penelitian ini adalah 14 Perusahaan Perbankan Syariah yang terdaftar di Bursa Efek Indonesia.Teknik pengambilan sampel dalam penelitian ini menggunakan Purposive Sampling dan diperoleh sampel sebanyak 9 perusahaan dan teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan teknik analisis regresi data panel dengan Eviews 9. Hasil penelitian menunjukan bahwa secara parsial Internet Banking tidak berpengaruh dan tidak signifikan terhadap Kinerja Keuangan (Return On Asset) pada Perbankan Syariah periode 2017-2021 dengan hasil yang didapat t hitung lebih kecil dari t-tabel yaitu -1,286776 < 1,68195 dan signifikansi sebesar 0,2052, untuk variabel Fee Base Income secara parsial berpengaruh terhadap Kinerja Keuangan (Return On Asset) pada Perbankan Syariah periode 2017-2021 dengan hasil yang didapat t-hitung lebih besar dari t-tabel yaitu 2,223413 > 1,68195 dan signifikasi sebesar 0,0316. Sedangkan Secara Simultan Internet Banking dan Fee Base Income berpengaruh signifikan terhadap Kinerja Keuangan Perbankan Syariah periode 2017-2021 dengan hasil F hitung lebih besar dari F tabel yaitu, 3.396241 > 2,16 dan nilai signifikansi sebsesar 0,042936. 
Co-Authors Abdul Karim, Abdul Karim Abdul Rauf Agung Budi agung budi Ahmad Zaki Mubarok, Ahmad Zaki Amalia Indah Fitriana Andi Kusuma Negara Andi Kusuma Negara Atthariqiyah, Yuliani Azka, Melati Basuki Basuki BASUKI BASUKI Cahyani, Ajeng Eka Dede Sunaryo Dede Sunaryo Dede Sunaryo Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira, Dhea Zatira Eko Narto Utomo Eky Pambudi, Januar Elsa Fauzia Eni Suharti Erdawati, Lena Fazira, Rabitha Felina C Young, Felina C Young Fitriana, Amalia Indah Hamdani Hamdani . Hamdani Hamdani Haq, Saiful Hendi Eka Sumarga Humairoh Imam Hidayat Indra Gunawan Siregar Januar Eky Pambudi Kartaloğlu, Mikail Komalasari Komalasari Komalasari Komalasari Lena Erdawati Lisdewi Mulyati Mega Diana Mikail Kartaloğlu 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 Rd Roro Anggraini Soemadi Rohmansyah, Budi Rohmansyah, Budi Sandrina Dehavilan Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siti Chanifah Siti Nurhaliza Soemadi, Rd Roro Anggraini Solikhatun Annisa Sonia Nadia Muslimah Sukma Maulana Sumarga, Hendi Eka Sunaryo, Dede Sustari Alamsyah Tekni Megaster Utomo, Eko Narto Wahyunita, Tiara Yuana Fasya Purnamasari, Yuana Fasya Purnamasari Zhafirah, Adzra