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All Journal FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN INVOICE : JURNAL ILMU AKUNTANSI Jurnal Social Society Balance: Jurnal Ekonomi
Syahriani, A. Tenri
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Humanities Economics, Econometrics & Finance Social Sciences

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Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
Pengaruh Literasi Keuangan Dan Pengelolaan Keuangan Terhadap Gaya Hidup Dosen dan Staf di Lingkungan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar Idris, Andi Muhajirah; Nasrullah, Nasrullah; Syahriani, A. Tenri
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 1 (2025): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i1.2605

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan pengelolaan keuangan terhadap gaya hidup dosen dan staf di lingkungan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar dengan menggunakan metode kuantitatif melalui kuesioner yang disebarkan kepada dosen dan staf Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar dengan jumlah sampel sebanyak 55 responden yang dipilih menggunakan teknik proportional random sampling. Analisis data dilakukan menggunakan regresi linear berganda untuk mengukur pengaruh masing-masing variabel terhadap gaya hidup. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh signifikan secara parsial terhadap gaya hidupdosen dan staf di lingkungan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Hal ini didukung oleh nilai signifikansi sebesar 0.007, yang lebih kecil dari 0.05 (tingkat signifikansi yang umum digunakan). Sedangkan, pengelolaan keuangan memiliki pengaruh signifikan secara parsial terhadap gaya hidup dosen dan staf di lingkungan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Hal ini didukung oleh nilai signifikansi sebesar 0.000, yang lebih kecil dari 0.05 (tingkat signifikansi yang umum digunakan).
Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
FACTORS AFFECTING THE INCOME OF SEAWEED FARMERS IN SIDENRE KELURAHAN, BINAMU DISTRICT, JENEPONTO REGENCY Jam'an, Jam'an; Syahriani, A. Tenri; Nurliah, Nurliah
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.6781

Abstract

This study aims to (1) determine the effect of working capital on the income of seaweed farmers in Jeneponto Regency, (2) determine the effect of land area on the income of seaweed farmers in Jeneponto Regency, (3) determine the effect of production on the income of seaweed farmers in Jeneponto Regency, (4) to determine the effect of the selling price on the income of seaweed farmers in Jeneponto Regency.  This research was conducted in Jeneponto Regency to be precise Sidenre Village. This research uses quantitative research. This study covers the factors that affect the income of seaweed farmers in Jeneponto Regency with the variables used, namely working capital, land area, production and selling price. The results of this study indicate that the working capital variable has a positive and significant effect on the income of seaweed farmers in Jeneponto district, the variable land area has a positive and significant effect on the income of seaweed farmers in Jeneponto district, the production variable has a positive and significant effect on the income of seaweed farmers in the district. Jeneponto and the selling price variable have a positive and significant effect on the income of seaweed farmers in Jeneponto district.
Financial Statement Analysis to Evaluate the Financial Performance of PT Astra International Tbk Nurtika, Fitrianti; Alamsjah, Alamsjah; Syahriani, A. Tenri
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1030

Abstract

This study is urgent because evaluating the financial performance of PT Astra International Tbk through financial statement analysis provides critical insights into the company’s financial resilience, strategic effectiveness, and sustainability amid economic uncertainty and intense industry competition. This study analyzes the financial performance of PT Astra International Tbk over the 2019–2023 period using a descriptive quantitative approach based on secondary financial data published by the Indonesia Stock Exchange (IDX). The purpose of this research is to evaluate the company’s financial condition through four key financial ratio categories: liquidity, solvency, profitability, and activity. Time series analysis was employed to identify trends and changes occurring across the five-year period. The findings indicate that PT Astra International Tbk maintained strong liquidity, as reflected by consistently favorable current and quick ratios, despite slight declines beginning in 2022. Solvency analysis shows that the company gradually reduced its debt burden until 2022, although a modest increase in 2023 suggests renewed reliance on external financing. Profitability ratios including gross profit margin, net profit margin, and return on assets demonstrated notable improvement following the economic disruption of 2020, indicating effective cost management and enhanced operational efficiency. Activity ratios also showed positive trends, with asset turnover and inventory turnover reflecting efficient utilization of resources and strong sales performance. Overall, the study concludes that PT Astra International Tbk exhibited resilient and improving financial performance throughout the observation period, supported by prudent financial management and adaptive strategies in response to macroeconomic challenges. These results highlight the importance of integrated financial ratio analysis for assessing corporate financial health and informing strategic business decisions.
Co-Authors Alamsjah, Alamsjah Faidul Adzim, Faidul Idris, Andi Muhajirah Jam'an, Jam'an Mira Mira Nasrullah Nasrullah nurliah, nurliah Nurtika, Fitrianti Salam Salam Salam, Salam sarda, Sultan Sulaeman Masnan, Sulaeman