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All Journal Juara: Jurnal Riset Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Bravo's : Jurnal Program Studi Pendidikan Jasmani dan Kesehatan Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Kurniadi, Ahmad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Net Profit Margin, Leverage, dan Firm Size terhadap Income Smoothing Helmi, Syarif M; Kurniadi, Ahmad
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9518

Abstract

A company's profit stability is more attractive to investors, making them more inclined to invest their capital in the company. Therefore, profit information in decision-making can drive management to engage in dysfunctional behavior, such as earnings management. This study aims to re-examine the effects of Net Profit Margin, Leverage, and Firm Size on Income Smoothing. The research employs a quantitative method. The data used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample was selected using a purposive sampling method. Multiple Linear Regression is the chosen analytical tool in this study. The tests conducted include descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t-test, F-test, and coefficient of determination test. The results show that the leverage and firm size variables do not affect income smoothing, while the net profit margin variable does affect income smoothing.   Abstrak Stabilitas profit suatu perusahaan lebih menarik bagi investor, membuat mereka lebih cenderung untuk menginvestasikan modal mereka ke dalam perusahaan tersebut. Oleh karena itu, informasi mengenai profit dalam pengambilan keputusan dapat mendorong manajemen untuk terlibat dalam perilaku disfungsional seperti manajemen laba. Penelitian ini bertujuan untuk mengkaji ulang pengaruh dari Net Profit Margin, Leverage, dan Firm Size terhadap Income Smoothing. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017 hingga 2020. Sampel dipilih dengan menggunakan metode purposive sampling. Regresi Linier Berganda merupakan alat analisis yang dipilih dalam penelitian ini. Pengujian yang dilakukan meliputi analisis statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji t, uji F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel leverage dan firm size tidak berpengaruh terhadap terjadinya income smoothing, sedangkan variabel net profit margin berpengaruh terhadap terjadinya income smoothing.
The Instructional Design of Technology and Mathematic Based Teaching for Basketball Materials Elementary School Students Kurniadi, Ahmad; Iyakrus, Iyakrus; Bayu, Wahyu Indra; Yusfi, Herri; Usra, Meirizal; Syafaruddin, Syafaruddin
Bravo's : Jurnal Program Studi Pendidikan Jasmani dan Kesehatan Vol 11, No 4 (2023): DESEMBER 2023
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/bravos.v11i4.3428

Abstract

Education is the most basic thing to build someone’s character because the aim of education is changing someone towards a better way. Education is a continuous and never-ending process so that it will produce sustainable quality, which the aimed is to build a person character in the future. Learning basketball is not only helpful to improve physical skills, such as; hand-eye coordination, physical endurance, and dexterity, but also teaching the important values, such as; cooperation, communication, and discipline. It can involve strategy, analysis, and mathematical understanding. As technology advances, the integration of technology and mathematics in learning process becomes really important. This research was conducted by applying technology and mathematic-based design to learn PJOK basketball materials at Elementary School number 81 Palembang. This research used an Equivalent Time Series Samples Design which is measured using skill tests and Formative Class Evaluation (FCE) questionnaires at the end of learning. The sample was 32 students at fifth graders at the Elementary School number 81 Palembang. The results obtained by the learning design show the poor category. The Formative Class Evaluation (FCE) questionnaire shows the result with a good component category, the willingness component is in the good category, the method component is in the medium category and the cooperation component is in the medium category.
Pengaruh Profitabilitas, Leverage, Capital Intensity Dan Ukuran Perusahaan Terhadap Tax Avoidance Helmi, Syarif M; Kurniadi, Ahmad; Faisal, Ahmad; Domineka, Billy Ghozali
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 12, No 2 (2025): Oktober 2025
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v12i2.25613

Abstract

This study aims to analyze the effect of profitability, leverage, capital intensity, and firm size on tax avoidance. Tax avoidance is a corporate strategy to minimize tax burdens, which can impact a company's financial policies. The objective of this research is to determine how tax avoidance is influenced by profitability, leverage, capital intensity, and firm size. The population of this study consists of financial reports of mining companies listed on the Indonesia Stock Exchange between 2019 and 2022. Using a purposive sampling method, 96 observational data points that met the testing requirements were selected. The data analysis techniques employed in this study include descriptive statistical analysis, multiple linear regression, classical assumption tests, t-tests, F-tests, as well as the coefficient of determination test, with data processing conducted using SPSS 26. The results of this study indicate that tax avoidance is significantly influenced by profitability and leverage, whereas capital intensity and firm size do not have a significant effect. These findings provide valuable insights for the government, society, and corporate management to better understand the factors affecting tax avoidance practices
Pengaruh Leverage, Kualitas Audit, dan Intensitas Modal Terhadap Tax avoidance Helmi, Syarif M; Kurniadi, Ahmad
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.17200

Abstract

This study aims to examine the effect of leverage, audit quality, and capital intensity on tax avoidance. The method used in this research is Cash Effective Taz Rate (CETR). This method is used to measure tax avoidance. Tax avoidance is a practice carried out by companies using various methods in order to avoid tax obligations. The population used in this study are companies in the Mining Sector for the 2017-2019 period listed on the Indonesia Stock Exchange. Purposive sampling was used in sampling. The number of companies that meet the criteria is 16 companies. This study uses multiple linear regression analysis and T statistical test to answer the hypothesis using SPSS version 25. The results showed that capital intensity has an impact on tax avoidance. Leverage has no impact on the tax avoidance variable and audit quality has no impact on the tax avoidance variable. When viewed from the coefficient of determination indicates that the leverage, audit quality and capital intensity variables explain only about 26.1% of the variation in the tax avoidance variable, while the remaining 73.9% can be explained by other variables.
Determinan Kualitas Audit dimoderasi oleh Komite Audit Helmi, Syarif M; Heniwati, Elok; Kurniadi, Ahmad; Faisal , Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2273

Abstract

This study aims to analyze the factors that influence audit quality variables, especially audit tenure and the reputation of the Public Accounting Firm. In addition, this study examines whether the audit committee can strengthen or weaken the improvement of audit quality in the company. This study uses quantitative methods, and the data source is secondary data. The population of this study consists of 30 IDX companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. The population and sample in this study are IDX 30 companies listed on the IDX in the 2016-2021 period. The sample was selected using the purposive sampling method. There are 16 companies listed on the Indonesia Stock Exchange in IDX, 30 companies during 2016-2021 that match the researcher's criteria. The analytical methods used in this study include descriptive statistical analysis, logistic regression analysis, and moderation hypothesis testing using moderated regression analysis. This study found that audit tenure has no impact on audit quality. However, KAP size was found to affect audit quality significantly. The Audit Committee is unable to moderate the effect of Audit Tenure on Audit Quality; The Audit Committee is unable to moderate the effect of KAP size on audit quality.
BUKTI EMPIRIS PENGARUH CAPITAL INTENSITY, LEVERAGE, DAN AUDIT QUALITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2017-2019 KURNIADI, AHMAD
Jurnal KIAFE Vol. 10 No. 4 (2021): Vol 4
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v10i4.46660

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bukti empiris pengaruh capital intensity, leverage, dan audit quality terhadap tax avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2017-2019. Metode yang digunakan dalam pemilihan sampel adalah purposive sampling dan diperoleh 48 sampel dari 16 perusahaan yang telah memenuhi kriteria sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan SPSS 25.Hasil penelitian ini menunjukan bahwa: (1) capital intensity berpengaruh terhadap tax avoidance pada perusahaan sektor pertambangan di Bursa Efek Indonesia tahun 2017-2019: (2) leverage tidak berpengaruh terhadap tax avoidance pada perusahaan sektor pertambangan di Bursa Efek Indonesia tahun 2017-2019; (3) audit quality tidak berpengaruh terhadap tax avoidance pada perusahaan sektor pertambangan di Bursa Efek Indonesia tahun 2017-2019. Kata Kunci : Capital Intensity, Leverage, dan Audit Quality, Tax Avoidance. ReferensiAnindyka, D., Pratomo, Dudi., & Kurnia (2018). Pengaruh Leverage (DAR), Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2011-2015. E-Prosiding Of Management : Vol. 5, No. 1, (713).Apsari, A.A. Ayu Nur Cintya., & Supadmi, Ni Luh. (2018). Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Property, Real Esrate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016. E-Jurnal Akuntansi Universitas Udayana, Vol. 25, No. 2, (1481-1505).Ardianti, P.N.H. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017. Vol. 26, No. 3, (2020-2040).Arianandini, Putu Winning., & Ramantha, I Wayan. (2018). 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Pengaruh Komisaris Independen, Komite Audit dan Kualitas Audit Terhadap Penghindaran Pajak Studi Empiris Pada Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Seminar dan Call For Paper, Manajemen, Akuntansi dan Perbankkan 2018.Mardiasmo. (2018). Perpajakan Edisi terbaru. Yogyakarta: C.V. Andi Offset.Nugraheni, A.S., & Pratomo, D. (2018). Pengaruh Komite Audit, Kualitas Audit, dan Ukuran Perusahaan Terhadap Tax Avoidance Studi Pada Perusahaan Manufaktur Subsektor Otomotif Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016. E-Proceeding Of Management, Vol. 5, No. 2, (2227).Nugrahitha, I Made Aditya., & Suprasto, Herkulanus Bambang. (2018). Pengaruh Profitabilitas, Leverage, Corporate governance, dan Karakter Eksekutif Pada Tax Avoidance Pada Perusahaan Yang Tergabung Dalam Forum Corporate Governance Indonesia Yang Masuk Dalam Pemeringkat Corporate Governance Perception Index (CGPI) dan Bursa Efek Indonesia Pada Periode 2011-2015. 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Co-Authors Ahmad Faisal Domineka, Billy Ghozali Elok Heniwati Faisal , Ahmad Helmi, Syarif M Iyakrus Meirizal Usra, Meirizal Syafaruddin Syafaruddin Wahyu Indra Bayu Yusfi, Herri