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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi STIE Muhammadiyah Palopo Competitive Jurnal Akuntansi dan Keuangan JMB : Jurnal Manajemen dan Bisnis Jurnal Akuntansi Bisnis ASSET: Jurnal Manajemen dan Bisnis Buletin Poltanesa RATIO: Reviu Akuntansi Kontemporer Indonesia Dynamic Management Journal Sustainable : Jurnal Akuntansi Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Review of Applied Accounting Research Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Sustainability in Research (IJSR) Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) Riset Akuntansi dan Keuangan Indonesia IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan

Pambudi, Januar Eky

Program Studi Akuntansi, Universitas Muhammadiyah Tangerang

Author-ID : 1614658

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 Januar Eky Pambudi
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Penelitian ini bertujuan untuk mengetahui pengaruh Environmnetal Performance, Environmental Cost, dan Corporate Social Responsibility terhadap Financial Performnace. Populasi dalam penelitian ini adalah perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Dalam pengujian hipotesis, penelitian ini menggunakan penelitian kasual dan teknik pengambilan sampel penelitian ini menggunakan Purposive Sampling Method. Sehingga, dalam penelitian ini diperoleh 15 perusahaan yang menjadi sampel pada penelitian ini. Teknik analisis data yang digunakan adalah regresi data panel.Hasil penelitian menunjukkan t-StatisticEnvironmnetal Performance 8.560561 > t- Tabel 1.66660 dan nilai Prob 0.0000 < 0.05 maka dapat disimpulkan bahwa variabel Environmnetal Performance berpengaruh terhadap Financial Performnace. Kemudian, t- Statistic Environmnetal Cost 141.3034 > t-Tabel 1.66660 dan nilai Prob 0.0000 < 0.05 maka dapat disimpulkan bahwa variabel Environmnetal Cost berpengaruh terhadap Financial Performnace. Dalam t-StatisticCorporate Social Responsibility -1.311559 < t-Tabel 1.66660 dan nilai Prob 0.1939 > 0.05 maka dapat disimpulkan bahwa variabel Corporate Social Responsibility tidakberpengaruh terhadap Financial Performnace.Kata kunci : Environmnetal Performance, Environmental Cost,Corporate Social Responsibility, dan Financial Performnace

Determinan Finansial Distress Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Mohamad Zulman Hakim; Aprilliani Tri Wiyanti; , Imam Hidayat; Januar Eky Pambudi; Dirvi Surya Abbas; Sustari Alamsyah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 2 No 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.1056

This study aims to determine the effect of liquidity, profitability, the ratio of activity to financial distress. The population in this study is all Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The sampling technique uses purposive sampling and obtained the company or 66 samples. The analysis technique used in this study is purposive sampling analysis. Research results; liquidity,profitability and activity ratio have no effect on financial distress.

Peranan Kepemilikan Asing Sebagai Pemoderasi Pengaruh Mekanisme Bonus dan Tunneling Incentive Terhadap Transfer Pricing Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2017-2021 Januar Eky Pambudi; Suparman Suparman
JMB : Jurnal Manajemen dan Bisnis Vol 12, No 2 (2023): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v12i2.8521

The purpose of this study is to determine the role of foreign owners as coordinators of the impact of bonus and tunneling incentive mechanisms on transfer pricing in manufacturing companies listed on the Indonesian Stock Exchange (IDX). . The research period is five years from 2017 to 2021. The study population is manufacturing companies listed on the Indonesian Stock Exchange (IDX). The type of data used is secondary data and the data used is taken from financial reports of companies listed on his IDX. The sampling technique is a targeted sampling technique. Based on the sampling criteria for this study, there were 10 companies. The analytical method used is panel data regression analysis using E-Views 9.0 software. Research results show that bonus mechanisms have a positive impact on transfer pricing in part, while tunneling incentives have no impact on transfer pricing. At the same time, both variables affect transfer pricing. Foreign ownership as a moderating variable does not modulate the relationship between bonus mechanisms and transfer pricing tunnel incentives.Â ThepurposeofthisstudyistodeterminetheroleofforeignownersascoordinatorsoftheimpactofbonusandtunnelingincentivemechanismsontransferpricinginmanufacturingcompanieslistedontheIndonesianStockExchange(IDX)..Theresearchperiodisfiveyearsfrom2017to2021.ThestudypopulationismanufacturingcompanieslistedontheIndonesianStockExchange(IDX).ThetypeofdatausedissecondarydataandthedatausedistakenfromfinancialreportsofcompanieslistedonhisIDX.Thesamplingtechniqueisatargetedsamplingtechnique.Basedonthesamplingcriteriaforthisstudy,therewere10companies.Theanalyticalmethodusedispaneldataregressionanalysisusing E-Views9.0software.Researchresultsshowthatbonusmechanismshaveapositiveimpactontransferpricinginpart,whiletunnelingincentiveshavenoimpactontransferpricing.Atthesametime,bothvariablesaffecttransferpricing.Foreignownershipasamoderatingvariabledoesnotmodulatetherelationshipbetweenbonusmechanismsandtransferpricingtunnelincentives.Â

Pengaruh Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Corporate Social Responsibility Sonia Nadia Muslimah; Dirvi Surya Abbas; Januar Eky Pambudi
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1664

The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility. Keywords: company size, sales growth, corporate social responsibility

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

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 RS, PBV& TATO Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Sektor Energi Mohamad Zulman Hakim; Alviona Wulandari; Hustna Dara Sarra; Januar Eky Pambudi; Imas Kismanah; Reni Anggraeni
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.194

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Return Saham , Price To Book Value Dan Asset Turnover terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate. Populasi dalam penelitian ini menggunakan sektor energi tahun 2017-2021. Teknik pengambilan sampel menggunakan Metode Purposive Sampling. Metode analisis menggunakan analisis regresi data panel .Hasil penelitian ini menjunjukkan bahwa return saham tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Total Assets Turnover (TATO) tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Price to Book Value (PBV) berpengaruh negatif terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021.

Pengaruh Struktur Aset, Kebijakan Dividen, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Kebijakan Hutang Nurjanah, Siti; Zulaecha, Hesty Ervianni; Hamdani, Hamdani; Pambudi, Januar Eky
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.398

The purpose of this study was to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesian stock exchange. The research time period used is 4 years, namely the 2016-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 . data processing program.The results showed that managerial ownership had a positive effect on earnings quality, while ios and leverage had no effect on earnings quality.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1664

The Influence of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable Aulia, Triana Zuhrotun; Sudarmanto, Eko; Siregar, Indra Gunawan; Basuki; Pambudi, Januar Eky
International Journal of Sustainability in Research Vol. 2 No. 2 (2024): March 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i2.1510

The scope of this study is to determine the effect of tax planning and managerial ownership on company value with companies transparency as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The time period is 4 years, period is 2018-2021. The techniques used are techniques that are carried out intentionally. Based of the stability criteria is 8 companies were obtained. The data used is secondary data from the Indonesia Stock Exchange website. The analytical method used is regression analysis based on panel data. The research conclusion is that company value is not influenced by tax planning. Meanwhile, managerial ownership shows a negative influence on company value. Corporate transparency is not able to moderate the influence of tax planning on corporate value, and corporate transparency is able to moderate the influence of managerial ownership on corporate value.

MINAT MENGGUNAKAN DOMPET DIGITAL OVO: KEMUDAHAN PENGGUNAAN DAN KEPUASAN PELANGGAN Priyatna, Eka Hendra; Pambudi, Januar Eky; Dewi, Ernawati
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.v1i1.6598

AbstractThe purpose of this study was to determine the effect of Ease of Use and Customer Satisfaction on Interest in Using OVO Digital Wallet, either partially or simultaneously on OVO Visionet. This study uses the associative method with a quantitative approach. Sampling of 75 people. Techniques and tools for data collection is a questionnaire or questionnaire. Descriptive data analysis technique is used to describe the description of respondents' responses and data distribution, while inferential statistical analysis is used to test hypotheses. The data processing is assisted by Microsoft Excel and SPSS software version 25. Meanwhile, the contribution of Ease of Use (X1) and Customer Satisfaction (X2) to Interest in Using OVO Digital Wallet (Y) is 52.40%, the remaining 47.60% is influenced by other variables. (X) which was not researched (epsilon) but affected Interest in Using the OVO Digital Wallet (Y) which was suspected by the variables of Service Features, Sales Promotion, Risk Benefit, Trust, Website Quality, and so on. Partially, Ease of Use has a positive and significant effect on Interest in Using an OVO Digital Wallet, while Customer Satisfaction has a positive and significant effect on Interest in Using an OVO Digital Wallet.Keywords: Ease of Use, Customer Satisfaction, Interest in Using OVO Digital Wallet

Co-Authors Abbas, Dirvi Surya Alamsyah, Sustari Alviona Wulandari Andi Kusuma Negara Annisa, Dea Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiansyah, Tri Endi Aulia, Triana Zuhrotun Aura Putri Rahmawati Avisha Silviana Widyarini Azka, Melati Basuki Basuki Basuki BASUKI BASUKI Cahyani, Ajeng Eka Dede Sunaryo Dewi, Ernawati Dhea Zatira Eka Candra Safitri Eldi Efriadi Elsa Fauzia Febrianto, Hendra Galuh Fitriana, Amalia Indah Hakim, Mohamad Zulman Hamdani Hamdani Herliana Vivi Septiana Hesti Febriatul Lubnaningtyas Hustna Dara Sarra Imam Hidayat Imas Kismanah Indra Gunawan Indra Gunawan Siregar KIMSEN, KIMSEN Kokom Komariah Lailatul Inayah Melati, Lasera Resta Metri Mariana Mikail Kartaloğlu Mikrad mikrad Mila Afifah Mohamad Zulman Hakim Mohamad Zulman Hakim Priyatna, Eka Hendra Priyo Susilo Priyo Susilo Reni Anggraeni Riri Trinanda Rohmansyah, Budi RR. Ella Evrita Hestiandari Sari, Riski Ulan Selvitriana Selvitriana Siregar, Indra Gunawan Siregar, Indra Gunawan Sita Nur Fitria Siti Nurhaliza Siti Nurjanah Solikhatun Annisa Sonia Nadia Muslimah Sonia Nadia Muslimah Sudarmanto, Eko Suparman Suparman Sustari Alamsyah Sustari Alamsyah Wahyunita, Tiara Zulaecha, Hesty Ervianni Zulfa, Salsabila

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