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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal PKM Manajemen Bisnis Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Abdi Masyarakat Multidisiplin Journal of Innovation and Sustainable Empowerment Journal of Artificial Intelligence and Digital Business Realible Accounting Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JIMEK Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sugeng, Andry
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Good Corporate Governance dan Pertumbuhan Aset Terhadap Tax Avoidance pada Perusahaan Energi Sugeng, Andry; Purnomo, Endri; Budianto, Aris
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 1 (2024): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i1.14081

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh good corporate governance dan pertumbuhan aset terhadap tax avoidance pada perusahaan sektor energi yang terdaftar di BEI periode 2020-2022. Variabel independen dalam penelitian ini adalah kepemilikan institusional, komisaris independen, komite audit sebagai implementasi dari good corporate governance dan pertumbuhan aset. Sedangkan variabel dependen dalam penelitian ini adalah tax avoidance. Pengumpulan sampel dilakukan menggunakan metode purposive sampling sehingga jumlah sampel didapatkan sebanyak 12 perusahaan dengan rentang waktu 3 tahun, maka didapatkan 36 data laporan keuangan perusahaan sebagai observasi penelitian. Metode analisis penelitian ini menggunakan analisis regeresi data panel dengan alat bantu staitistik eviews 12. Dengan melakukan uji statistik deskriptif, uji pemilhan model, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan kepemilikan institusional, komisaris independen, komite audit dan pertumbuhan aset berpengaruh signifikan terhadap tax avoidance. Kemudian secara parsial kepemilikan institusional berpengaruh signifikan terhadap tax avoidance. Sedangkan komisaris independen, komite audit dan pertumbuhan aset secara parsial tidak berpengaruh terhadap tax avoidance.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020) Ayudya Rahmawati; Andry Sugeng
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.319

Abstract

This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value Khuluqi, Khusnul; Sugeng, Andry; Afandi, Agus; Giovani, Alexander
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value.
Pengaruh Good Corporate Governance dan Tekanan Keuangan terhadap Tax Avoidance Maulana, Rifqi; Sugeng, Andry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6393

Abstract

Penelitian ini memiliki tujuan untuk menganalisis serta mendapatkan dukungan empiris mengenai dampak mekanisme Good Corporate Governance (GCG) dan tekanan finansial terhadap praktik penghindaran pajak pada perusahaan yang merupakan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama periode 2019 sampai 2024. Dalam kajian ini, Good Corporate Governance diukur melalui variabel kepemilikan manajerial, dewan komisaris yang independen, dan mutu audit, sedangkan tekanan finansial diukur dengan rasio Return on Asset (ROA). Praktik penghindaran pajak menjadi permasalahan penting, mengingat adanya pertentangan kepentingan antara kewajiban perpajakan kepada negara dan kebutuhan efisiensi finansial dari perusahaan. Penelitian ini dilakukan dengan pendekatan kuantitatif, menggunakan data sekunder yang berasal dari laporan keuangan tahunan yang diaudit. Pemilihan sampel dilakukan dengan cara purposive sampling, sehingga diperoleh 8 perusahaan yang memenuhi syarat dengan total 48 observasi sepanjang enam tahun waktu penelitian. Analisis data dilakukan dengan regresi data panel, yang diolah menggunakan aplikasi Eviews 12. Hasil penelitian secara keseluruhan menunjukkan bahwa semua variabel independen berpengaruh signifikan terhadap tingkat penghindaran pajak. Namun, secara individual, diperhatikan bahwa kepemilikan manajerial dan dewan komisaris independen tidak menunjukkan dampak signifikan terhadap penghindaran pajak. Sebaliknya, kualitas audit dan ROA terbukti berpengaruh signifikan terhadap penghindaran pajak. Temuan ini menyoroti bahwa kualitas audit yang baik dan profitabilitas yang tinggi berkontribusi secara efektif dalam menekan penghindaran pajak dalam lingkup BUMN, sekaligus menekankan pentingnya pengawasan eksternal serta kesehatan finansial dalam memastikan kepatuhan pajak pada perusahaan milik negara.
Financial Management Training for Entrepreneurs: Enhancing Decision Making and Financial Independence at Erawadee Company, Thailand Ingga Maulana; Andry Sugeng; N Rusnaeni
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i1.188

Abstract

This Community Service (PKM) activity aims to improve the financial management skills of business actors at Erawadee Company, Thailand, so they can make more appropriate business decisions and support the achievement of financial independence. In the context of increasingly fierce business competition, especially in the herbal business sector, effective financial management is a crucial factor in maintaining business sustainability. The PKM implementation method uses a participatory and applied approach that includes socialization, training in simple financial recording, cost management, budgeting, and individual mentoring and consultation. The activity was carried out at Erawadee, Pattaya, Chon Buri, Thailand, on August 4–8, 2025, involving business owners, employees, and MSME actors within the Erawadee Company environment. The activity was evaluated through pre-test and post-test measurements of participants' understanding of aspects of financial recording, cost control, budgeting, and financial-based decision-making. The evaluation results showed an increase in the average score in all aspects measured after the implementation of the activity. Participants were also able to apply simple financial management practices to their daily business activities, resulting in increased efficiency, transparency, and the quality of business decision-making. Thus, this PKM activity contributes to improving financial literacy and supporting efforts to strengthen the financial independence of business owners in the Erawadee region.
Penyuluhan Kepatuhan Pajak Bagi Umkm Dalam Mendukung Akses Layanan Publik Dan Keberlanjutan Usaha Di Daerah Benda Baru Ahmad Riswanto; Adam Firmansyah; Faisal Nur Khakiki; Andi Azhari; Ani Kusumaningsih; Andry Sugeng
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2440

Abstract

Kegiatan Usaha mikro, kecil, dan menengah memiliki peran strategis dalam mendukung perekonomian nasional, namun masih banyak pelaku usaha yang mengalami kesulitan dalam memenuhi kewajiban perpajakan akibat keterbatasan literasi digital dan kurangnya pemahaman terhadap prosedur administrasi perpajakan. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran perpajakan serta memperkuat kemampuan pelaku usaha dalam memanfaatkan sistem pelaporan pajak elektronik secara mandiri. Program dilaksanakan melalui kegiatan sosialisasi, pelatihan interaktif, dan pendampingan praktik yang berfokus pada pelaporan pajak secara elektronik serta kepatuhan pajak dasar bagi usaha mikro dan kecil. Pendekatan yang digunakan menekankan pembelajaran partisipatif, praktik langsung, dan pendampingan berkelanjutan guna memastikan terjadinya transfer pengetahuan dan pengembangan keterampilan praktis. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap tanggung jawab perpajakan, meningkatnya kepercayaan diri dalam menggunakan platform pajak digital, serta kesadaran yang lebih tinggi mengenai pentingnya pelaporan pajak yang tepat waktu dan akurat. Program ini berkontribusi dalam mendorong kepatuhan pajak yang berkelanjutan di kalangan pelaku usaha kecil serta mendukung tujuan yang lebih luas dalam memperkuat pembangunan ekonomi yang inklusif dan bertanggung jawab.
PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN, TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN Dilla Eka Aprilia; andry sugeng
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.391

Abstract

This study aims to determine the effect of Institutional Ownership and IndependentCommissioners (Corporate Governance, Company Size, and Related PartyTransactions) on a company's Effective Tax Rate. The population of this study wasenergy sector companies listed on the Indonesia Stock Exchange for the 2019-2023period. The sample size was 11 companies, obtained using purposive sampling, andobtained 55 company data observations over a five-year period. The research methodused was a quantitative method using secondary data; this type of research isassociative. The data analysis technique was multiple linear regression analysis withe-views version12. The results of this study indicate that simultaneously, InstitutionalOwnership and Independent Commissioners (Corporate Governance, Company Size,and Related Party Transactions) influence a company's Effective Tax Rate.Meanwhile, partially, Institutional Ownership and Independent Commissioners haveno effect on a company's Effective Tax Rate, and Company Size and Related PartyTransactions influence a company's Effective Tax Rate
Pengaruh Kinerja Keuangan, Komite Audit dan Prudence terhadap Nilai Perusahaan : Studi Empiris Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Maslina Maslina; Andry Sugeng
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1931

Abstract

Firm value is an important indicator for investors in assessing a company’s performance and future prospects. In recent years, fluctuations in firm value within the consumer non-cyclicals sector in Indonesia have attracted attention, particularly in relation to financial performance, corporate governance mechanisms, and the application of accounting prudence. This study aims to analyze the determinants of firm value by examining financial performance, audit committee characteristics, and prudence as influencing factors. The research employs a quantitative approach using secondary data obtained from companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the period 2020–2024. The population consists of all firms in the sector, with a final sample of 21 companies selected, resulting in 105 firm-year financial statement observations. Descriptive statistical analysis and multiple regression analysis are applied to test the proposed hypotheses. The data are processed using EViews version 12. The results indicate that financial performance, audit committee, and prudence simultaneously have a significant effect on firm value. However, partial testing shows that financial performance does not have a significant effect on firm value, while the audit committee has a significant positive effect. Prudence, on the other hand, does not significantly influence firm value. These findings suggest that corporate governance, particularly the role of the audit committee, plays a more critical role in enhancing firm value than financial performance and accounting prudence in the observed sector.
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value Khusnul Khuluqi; Andry Sugeng; Agus Afandi; Alexander Giovani
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value.
Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Umur Perusahaan terhadap Tax Avoidance Adinda Thalia Salsyadilla; Andry Sugeng
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9451

Abstract

Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance yang diproksikan melalui kepemilikan institusional dan kepemilikan manajerial, serta ukuran perusahaan dan umur perusahaan terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif dan asosiatif. Sampel ditentukan melalui purposive sampling dan menghasilkan 12 perusahaan dengan periode pengamatan lima tahun, sehingga diperoleh 60 observasi. Data sekunder berupa laporan keuangan tahunan dianalisis menggunakan regresi data panel dengan bantuan EViews 12 melalui statistik deskriptif, pemilihan model, uji simultan, uji parsial, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, dan umur perusahaan secara simultan berpengaruh signifikan terhadap tax avoidance. Secara parsial, kepemilikan manajerial berpengaruh negatif dan signifikan terhadap tax avoidance, yang menunjukkan bahwa peningkatan kepemilikan saham oleh manajemen cenderung memperkuat keselarasan kepentingan dan menekan praktik penghindaran pajak. Sementara itu, kepemilikan institusional, ukuran perusahaan, dan umur perusahaan tidak menunjukkan pengaruh yang signifikan. Nilai adjusted R-squared sebesar 0,275657 menunjukkan bahwa model mampu menjelaskan 27,56% variasi tax avoidance, sedangkan 72,44% sisanya dipengaruhi faktor lain di luar penelitian. Temuan ini menegaskan pentingnya penguatan mekanisme tata kelola, khususnya keterlibatan kepemilikan manajerial, untuk mendukung kepatuhan pajak, pengawasan keputusan manajemen, dan keberlanjutan perusahaan. Hasil penelitian juga memberikan masukan bagi investor dan regulator untuk menilai efektivitas struktur kepemilikan serta mendorong transparansi kebijakan perpajakan pada perusahaan consumer non-cyclicals secara konsisten dan bertanggung jawab.
Co-Authors Adam Firmansyah Adelia Yuliana Anugraheni Adinda Thalia Salsyadilla Afrilia Dewanty Agus Afandi Agus Afandi Agus Afandi Agus Afandi Agus Afandi Ahmad Riswanto Alexander Giovani Alya Budiantini Andi Azhari Ani Kusumaningsih Aris Budianto, Aris Ayudya Rahmawati Ayudya Rahmawati Budiantini, Alya Dewi, Berliana Ratna Dian Widiyati Dilla Eka Aprilia Endri Purnomo Faisal Nur Khakiki Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Giovani, Alexander Heni Pujiastuti Ingga Maulana Khuluqi, Khusnul Khusnul Khuluqi Khusnul Khuluqi Khusnul Khuluqi Khusnul Khuluqi Lilik Solikhah Mahda, Muzma Zalma Malo, Sempratriz Maslina Maslina Maulana Nasywa, Dita Maulana, Rifqi N. Rusnaeni Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Nisa, Hana Khoirun Rafelius Waruwu Rafelius Waruwu Regina Deia S Regina Deia Soeparyono Sasriani, Nur Alfiah Soeparyono, Regina Deia Tika Christanti Purwanto Widiyati, Dian