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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL WIDYA GANESWARA Journal of Research in Business, Economics, and Education Jurnal Akuntansi : Transparansi dan Akuntabilitas JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Sidoluhur
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI) Sri Mulyani; Anita Wijayanti; Endang Masitoh
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46059

Abstract

The purpose of this research is to know the influence of institutional ownership, independent commissioner, audit committee and audit quality to tax avoidance at mining company listed on BEI year 2014-2016. The population of this study is mining companies listed on the BEI 2014-2016 as many as 46 companies. Sampling used in this research purposive sampling method. Data source is secondary data obtained from company website and BEI website (www.idx.co.id). This study uses multiple regression analysis to analyze data with the help of SPSS 21 edition program. The results of this study indicate that the variables of institutional ownership, audit committee and audit quality have significant influence on tax avoidance, while independent commissioner variable has no significant effect on tax avoidance. The results of this study are expected to be an additional consideration of the management in conducting tax avoidance is correct and efficient without violating applicable tax laws, and can provide additional information for users of financial statements in investment decision making
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PERUSAHAAN PERBANKAN PERIODE 2016 – 2019 utami, anis; Anita Wijayanti; Endang Masitoh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.315 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.568

Abstract

This study aims to find out about the influence of ROA, ROE, size and FAR on thecapital structure of the company. The population in this study is banking companieslisted on the Indonesia Stock Exchange for the period 2016-2019 as many as 42companies and 121 samples. this study used multiple linear regressions as ananalysis aalat. The results of hypothesis testing show that ROA affects the capitalstructure of the company, this can be interpreted that the higher roa owned by thecompany, the lower the capital structure of the company. Hypothesis 2 testing showsthat ROE affects the company's capital structure. It can be concluded that the higherthe ROE owned by the company, the higher the capital structure of the company. Thetest results showed that size and FAR had no effect on the capital structure. Thismeans that the size and FAR cannot affect the up/down capital structure of thecompany..
PENGARUH TAX AVOIDANCE DAN CORPORATE GOVERNANCE TERHADAP COST OF DEBT Pambudi setyo cahyono; Kartika Hendra Titisari; Endang Masitoh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.187 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.583

Abstract

The purpose of this study is to examine the effect of tax avoidance and corporate governance on cost of debt where corporate governance is proxied as managerial ownership, institutional ownership, independent commissioners, and audit quality. In analyzing data, This study uses multiple linear regression analysis method and sampling method is purposive sampling. Sample of this study is 33 manufacturing companies listed on the BEI in 2016-2018 who have published financial reports for 3 years which comes from the official site Bursa Efek Indonesia. The results showed that tax avoidance and corporate governance have an effect on the cost of debt, partially independent commissioner has an effect on cost of debt while managerial ownership, institutional ownership and audit quality have no effect. Keywords : Tax avoidance, corporate governance, cost of debt   Abstrak Tujuan penelitian ini menguji pengaruh tax avoidance dan corporate governance terhadap cost of debt dimana corporate governance diproksikan sebagai kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan kualitas audit. Dalam menganalisis data, penelitian ini menggunakan metode analisis regresi linear berganda dan pengambilan sampel menggunakan metode purposive sampling. Sampel penelitian 33 perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 yang telah menerbitkan laporan keuangan 3 tahun yang berasal dari situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa tax avoidance dan corporate governance berpengaruh terhadap cost of debt , secara parsial komisaris independen berpengaruh terhadap cost of debt sedangkan kepemilikan manajerial, kepemilikan institusional, dan kualitas audit tidak berpengaruh. Kata Kunci: Tax avoidance, corporate governance,  cost of debt
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2019 - 2022 Febri, Yossyca Febri Damayanti; Suhendro; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

ABSTRAC This investigation aims to identifity the most crucual components influencing capital structure of manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. This investigation considers asset structure, liquidity, and sales growth. Out of 80 companies in the sample, 69 meeting the criteria were selected for the quantitative study. Multiple linear analysis was utilizwd to assess the impact of idependent variables on the dependent variable. The results indicate that asset structure and liquidity significantly influence the capital structure, while sales growth does not have a significant impact.  
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA Tika, Tika Purbawati; Endang Masitoh; Dimas Ilham Nur Rois
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The reason of this research is to analyze the influence of profitability, institutional ownership, company size, capital intensity ratio and financial distress on tax avoidance in basic industrial and chemical companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The research population was 91 companies. Determining the sample in the research used a purposive sampling method and obtained 32 companies with certain criteria. The total number of research data for 4 years was 128. Multiple linear regression analysis is the method employed in this study. The findings of the study indicate that while institutional ownership, company size, and financial distress hadn’t bearing on tax avoidance, profitability and capital intensity ratio do.
EFFECT OF TAX AVOIDANCE, TAX RISK, AUDIT TENURE, ON FIRM VALUE: ECONOMICS Dewi, RR Dewi; Sri Hartono; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This research aims to examine the influence of tax avoidance, tax risk, audit tenure and financial performance on firm value. The population in this research is 147 manufacturing companies listed on the IDX in the 2019-2023 period. The sampling technique uses purposive sampling. The total data that can be processed is 199. The result is that tax avoidance and tax risk have no effect on firm value. Different results on financial performance and audit tenure which influence firm value. Tax risk is still a new thing for research in Indonesia, so many companies pay less attention because they already carry out tax planning and tax management and manage tax risk management.
DONASI AIR BERSIH TERHADAP MASYARAKAT DI WONOGIRI Istiatin; Endang Masitoh; Sudarwati; Istiqomah; Fithri Setya Marwati
Jurnal Pengabdian kepada Masyarakat Sidoluhur Vol 3 No 02 (2023): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : Universitas Islam Batik Surakarta

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Abstract

Latar belakang dari kegiatan donasi air bersih di kecamatan Jatiroto dan kecamatan Paranggupito adalah terpanggilnya melihat kondisi dari dua wilayah di kabupaten Wonogiri yang sangat memerlukan dan kritis akan keberadaan air bersih untuk kebutuhan pokok. Kebutuhan dasar manusia adalah air bersih adalahsalahasatunya. Metode pengabdian pada masyarakat yang dipakai pada kondisi yang sangat urgen dan mendesak atau dalam kondisi darurat yang paling cocok adalah model philantropi, yaitu pemberian langsung ke sasaran penerima manfaat di dua kecamatan tersebut diatas. Hal inipun sesuai dengan kebutuhan yang mendesak yang sudah dirasakan masyarakat dan sangat dinantikan keberadaanya akan air bersih dengan model PRA dengan 6 bulan mulai dari observasi, pelaksanaan dan evaluasi. Hasil yang telah dirasakan pada kegiatan pengabdian masyarakat di dua kecamatan di kabuapten Wonogiri sangat baik direspon oleh Bapak Camat, Bapak Kepala Desa dan tokoh masyarakat. Masyarakat sangat berterima kasih bahwa ada pihak kampus UNIBA Surakarta yang ada kepedulian akan kesusahan yang dihadapi oleh masyarakat akan air bersih, dengan kata lain kegiatan ini sangat berhasil dengan baik dan ada keberlanjutkan dengan program yang sangat dibutuhkan masyarakat.
PENGARUH LIKUIDITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA Yudita Meiliana; Endang Masitoh; Sari Kurniati
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas, struktur modal, dan ukuran perusahaan terhadap profitabilitas pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Pemilihan sampel dengan menggunakan metode purposive sampling dan memperoleh 36 perusahaan dengan kriteria tertentu. Teknik analisis yang digunakan dalam riset ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel likuiditas, struktur modal, dan ukuran perusahaan berpengaruh terhadap profitabilitas.
PENGARUH AUDIT TENURE, FEE AUDIT, REPUTASI AUDITOR DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Aini Nur Hasanah; Suhendro; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

This study investigates the impact of several key factors, including auditor tenure, audit fees, auditor reputation, and auditor rotation, on the quality of audit outcomes. The research utilizes secondary data sourced from the financial statements of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Employing purposive sampling, 33 companies were selected as the research sample. Data analysis was performed using EViews software, leveraging logistic regression with a probit approach. The findings demonstrate that auditor tenure, auditor reputation, and auditor rotation exert a significant influence on the quality of audits. Conversely, the study provides limited evidence to support a substantial relationship between audit fees and the quality of audit outcomes.
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMDA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH hamidah, asri nur; Yuli Chomsatu Samrotun; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Belanja Modal, Pendapatan Asli Daerah (PAD), dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Daerah tahun 2021 sampai dengan 2024. Populasi yang digunakan dalam penelitian ini adalah 35 Pemerintah Kabupaten/Kota di Jawa Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode sampling jenuh. Dari 140 data yang terkumpul, ditemukan 6 outlier, sehingga diperoleh 134 sampel untuk dianalisis menggunakan model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa belanja modal tidak berpengaruh terhadap kinerja keuangan pemerintah daerah. Sementara itu, Pendapatan Asli Daerah dan Dana Perimbangan menunjukkan pengaruh terhadap kinerja keuangan pemerintah daerah. Temuan ini mencerminkan kewajaran struktur pengelolaan keuangan daerah, di mana ketergantungan terhadap transfer dana pusat belum mampu mendorong kinerja fiskal yang optimal. Sebaliknya, penguatan kapasitas Pendapatan Asli Daerah terbukti menjadi determinan positif kinerja keuangan, yang menegaskan pentingnya otonomi fiskal dalam konteks desentralisasi. Secara teoritis, penelitian ini memperkaya literatur tentang hubungan antara instrumen fiskal dan efektivitas kinerja sektor keuangan publik di tingkat subnasional.
Co-Authors Abdul Wahab Khoirul Hanif Agustin Nur'aini Aini Nur Hasanah AJENG LAKSMI DEWANTI Amalia Yuigananda Ana Fitriyani Anita Wijayanti Desvi Nurdiana Nabila Fitrianingrum Dewi, RR Dewi Dimas Ilham Nur Rois Febri, Yossyca Febri Damayanti Fithri Setya Marwati hamidah, asri nur Istiatin Istiqomah Kartika Hendra Titisari Kurniawan Kurniawan Meutia Octafian Pambudi setyo cahyono Purnama Siddi Rani Milansari Riana Rachmawati Dewi Rosa Nikmatul Fajri S. SUHENDRO Salimah Salimah Sari Kurniati Sri Hartono Sri Mulyani Sudarwati Suhendro Tika, Tika Purbawati utami, anis Yudita Meiliana Yuli Chomsatu Yuli Chomsatu Samrotun