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All Journal Journal of Economics, Business, & Accountancy Ventura JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Journal of Accounting Science EKUITAS (Jurnal Ekonomi dan Keuangan) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Akuntansi dan Keuangan Jurnal Magister Akuntansi Trisakti Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Hartadinata, Okta Sindhu
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Leverage Keuangan Dan Kompensasi Manajemen: Studi Empiris Pada Industri Konsumsi Siklis Farihah, Elva; Hartadinata, Okta Sindhu; Wahyu Bintang Maulana, Afandi Ukik
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.119-130

Abstract

This study investigates the effect of financial leverage on managerial compensation. The sample used was 24 companies from consumer cyclical industry on 2018-2022 so that the total observation was 120 firm-year. This study shows that financial leverage has negative effect on managerial compensation. It provides implication that the effect of financial leverage on managerial compensation is relevant to agency theory. Both of them have same function to minimize agency problem then can substitute each other. The firm can consider this finding in determining the optimal scheme of compensation.
Financial Leverage and Managerial Compensation: Evidence from Non-Cyclical Industries in Indonesia Farihah, Elva; Hartadinata, Okta Sindhu; Maulana, Afandi Ukik Wahyu Bintang
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3963

Abstract

This research analyzes the impact of financial leverage on managerial compensation. This study also explores the moderating effect of financial distress on the link between financial leverage and managerial compensation. This study used a quantitative approach with multi-linear regression analysis. The sample consisted of 26 firms from non-cyclical industries listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022, with a total observation of 130. The data research was derived from firms' annual reports. The empirical result shows that financial leverage positively affects managerial compensation. It suggests that firms incentivize management with higher compensation, aiming for more professional leverage management to maximize firm value. This finding is relevant to the trade-off theory. This study also demonstrates that the variable of financial distress is categorized as a pure moderator. It is confirmed that financially distressed firms determine financial leverage as a negotiation tool to reduce the cost of salaries. This finding implies the importance of the firms carefully balancing human capital and compensation schemes because the manager's interest might be given up if the company is in financial distress.
Pemahaman Internet Sebagai Moderasi Antara Pengaruh Penggunaan E-Faktur Dan E-Filing Terhadap Kepatuhan Wajib Pajak Badan Mustopia, Faridatul; Lasmana, Mienati Somya; Hartadinata, Okta Sindhu
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Prosiding SENAM 2025: Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Publisher : Ma Chung Press

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

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti secara empiris pengaruh penggunaan e-faktur dan penggunaan e-filing terhadap kepatuhan Wajib Pajak Badan dengan moderasi dari pemahaman internet. Dalam penelitian ini sampel diambil dari Wajib Pajak Badan KPP Pratama Surabaya Gubeng dengan metode pengambilan sampel yaitu convenience sampling. Analisis yang digunakan dalam penelitian ini yaitu analisis linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian didapatkan pengaruh positif antara penggunaan e-faktur terhadap kepatuhan Wajib Pajak Badan. Penggunaan e-filing tidak berpengaruh positif terhadap kepatuhan Wajib Pajak Badan. Kemudian, pemahaman internet tidak mampu memperkuat pengaruh penggunaan e-faktur dan penggunaan e-filing terhadap kepatuhan Wajib Pajak Badan di KPP Pratama Surabaya Gubeng. Penelitian ini memberikan implikasi bahwa teknologi meningkatkan performa kerja dalam pemenuhan administrasi perpajakan sehingga dapat mendorong kepatuhan Wajib Pajak Badan. Namun, penguatan kepatuhan Wajib Pajak tidak hanya bergantung pada seberapa pintar Wajib Pajak menggunakan internet, melainkan seberapa baik sistem dan proses perpajakan itu dihadirkan dan didukung.
Co-Authors Chorry Sulistyowati, Chorry Elva Farihah Elva Varihah Maulana, Afandi Ukik Wahyu Bintang Meri Indri Hapsari, Meri Indri Mienati Somya Lasmana Mustopia, Faridatul Santi Novita Shochrul Rohmatul Ajija Sofiana, Khusnurrosyidah Somya L, Mienati Wahyu Bintang Maulana, Afandi Ukik