Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Mandiri: Jurnal Akuntansi dan Keuangan
Khairul Anwar Pulungan
Universitas Muhammadiyah Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Determinan Faktor Likuiditas pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Khairul Anwar Pulungan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8741

Abstract

This study aims to determine the factors that affect liquidity in the automotive sub-sector companies listed on the Indonesia Stock Exchange. The liquidity in this study is measured by using the Current ratio. The research approach uses associative, with a population of 13 companies and taking a sample of 7 companies in the automotive sub-sector. The data analysis technique used is multiple linear regression. Based on the research, it can be concluded that the operating activity cash flow partially has a significant effect on the Current Ratio. Net Profit Margin partially has a significant effect on the Current Ratio. Operating Activities Cash Flow and Net Profit Margin simultaneously have a significant effect on the Current Ratio
Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Salah Saji Material pada Kantor Akuntan Publik di Kota Medan Riva Ubar Harahap; Khairul Anwar Pulungan
Jurnal Riset AKuntansi dan Bisnis Vol 19, No 2 (2019): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v19i2.4752

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi dari auditor mengenai tanggung jawab dalam salah saji material, ada tiga variabel yang digunakan untuk menguji persepsi yaitu kompetensi, indepedensi dan profesionalisme. Data yang digunakan dalam penelitian ini adalah data primer yaitu dalam bentuk kuesioner dengan menggunakan pertanyaan terbuka dan tertutup yang dinyatakan dalam dengan skala likert 1 sampai 4. Populasi yang digunakan dalam penelitian ini menggunakan teknik random sampling dan diperoleh jumlah sampel sebanyak 82 auditor, dengan total kuesioner yang bisa digunakan sebanyak 36 kuesioner. Hasil dari penelitian ini menunjukkan bahwa kompetensi tidak berpengaruh terhadap salah saji material dengan nilai signifikansi 0.495, independensi juga tidak berpengaruh terhadap salah saji material dengan nilai signifikansi 0,257, dan profesionalisme juga tidak berpengaruh tehadap salah saji material dengan nilai signifikansi 0.095. Hal ini disebabkan karena auditor yang mengisi angket masih junior sehingga ketiga variabel tidak berpenagruh terhadap salah saji material.
Dampak Tax Planning Dan Net Profit Margin Terhadap Price Earning Ratio Surya Sanjaya; Khairul Anwar Pulungan; Edisah Putra Nainggolan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.15056

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Tax Planning dan Net Profit Margin terhadap Price Earning Ratio pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 12 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2016 - 2020 dengan total data pengamatan sebanyak 60 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian Tax Planning menunjukkan nilai uji statistik t hitung sebesar 2,165 lebih besar dibandingkan t tabel sebesar 2,002 sedangkan nilai sig Tax Planning sebesar 0,035 lebih kecil dari 0,05, hal ini menunjukan bahwa Tax Pkanning berpengaruh terhadap nilai Price Eaarning Ratio. Net Profit Margin menunjukan nilai uji statistik t hitung sebesar -2,336 lebih besar dibandingkan dengan t  tabel sebesar -2,002 sedangkan  nilai sig Net Profit Margin sebesar 0,023 lebih kecil dari 0,050, hal ini menunjukan bahwa Net Profit Margin berpengaruh terhadap nilai Price Earning Ratio. Hasil penelitian Tax Planning dan Net Profit Margin secara bersama sama menunjukan nilai statistik F hitung sebesar 5,166 lebih besar dibandingkan dengan nilai F tabel sebesar 3,160 sedangkan nilai sig sebesar 0,009 lebih kecil dari 0,05, hal ini menunjukan adanya pengaruh signifikan antara Tax Planning dan Net Profit Margin terhadap Earning Price Ratio secara simultan. This study aims to determine the effect of Tax Planning and Net Profit Margin on the Price Earning Ratio in food and beverage companies listed on the Indonesia Stock Exchange in 2016 – 2020. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the samples obtained were 12 food and beverage companies listed on the IDX in 2016 - 2020 with a total of 60 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with the SPSS 26 software tool. The results of the Tax Planning research show that the statistical test value of t count is 2.165 greater than t table of 2.002 while the sig value of Tax Planning is 0.035 less than 0 .05, this shows that tax planning has an effect on the value of the Price Earning Ratio. The Net Profit Margin shows that the t statistical test value is -2.336 which is greater than the t table which is -2.002 while the sig Net Profit Margin value is 0.023 which is smaller than 0.050, this shows that the Net Profit Margin has an effect on the value of the Price Earning Ratio. The results of the study of Tax Planning and Net Profit Margin jointly show that the calculated F statistic value is 5.166 greater than the F table value of 3.160 while the sig value of 0.009 is less than 0.05, this shows that there is a significant influence between Tax Planning and Net Profit Margin to Earning Price Ratio simultaneously
Pengaruh Profitabilitas Dan Price Earning Ratio Terhadap Kebijakan Dividen Khairul Anwar Pulungan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v1i3.335

Abstract

This study aims to determine the effect of Profitability (ROA) and Price earning ratio (PER) partially and simultaneously on Dividend Policy. Profitability (ROA) and Price earning ratio (PER) are used as independent variables. Dividend Policy as the dependent variable. the research approach uses associative, the population in this study is 63 companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange in 2015 - 2018. The sample is 8 companies multiplied by 4 years of research. The sample selection method is purposive sampling. The analytical method used to test the hypothesis is by using multiple linear regression analysis. The multiple linear regression analysis test is carried out on the first hypothesis that the Profitability variable (ROA) has no effect on Dividend Policy, the second hypothesis is that the Price earning ratio (PER) variable has no significant effect on Policy Dividend, in the third hypothesis which shows that Profitability (ROA) and Price Earning Ratio (PER) simultaneously have no effect on Dividend Policy.
Pengaruh Self Assessment System, Pemahaman Perpajakan, Tarif Pajak Dan Kemungkinan Terdeteksi Kecurangan Terhadap Tindakan Tax Evasion Muhammad Irsan; Surya Sanjaya; Khairul Anwar Pulungan
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i2.4239

Abstract

The aim of this research is to determine the influence of the self-assessment system, understanding of taxation, tax rates and the possibility of detecting fraud either partially or simultaneously on tax evasion. Self-assessment system, understanding of taxation, tax rates and the possibility of detecting fraud in this research are used as independent variables and tax evasion measures are used as dependent variables. The research approach used in this research is an associative approach. The associative approach is a research approach that aims to determine the relationship between two or more variables in order to determine the relationship or influence between one variable and another variable. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia, namely 168,335 taxpayers, while the sample taken was 100 taxpayers. Based on the results of hypothesis testing using the t test and f test, the results of the research are that understanding taxation and the possibility of detecting fraud have a significant effect on tax evasion actions. Meanwhile, the self-assessment system and tax rates do not have a significant effect on tax evasion actions. Based on the results of the f test, the results show that all independent variables in this study have a simultaneous influence on the tax evasion action.
Co-Authors Edisah Putra Nainggolan Muhammad Irsan Riva Ubar Harahap Surya Sanjaya