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All Journal Indian Journal of Forensic Medicine & Toxicology Gemilang: Jurnal Manajemen dan Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Hari Setiono
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Other

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Pengaruh Good Corporate Governance, Transfer Pricing, Earnings Management Terhadap Tax Avoidance Dengan Profitability Sebagai Variabel Moderasi Yogi Permani; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.77

Abstract

This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.
Pengaruh Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), Perilaku Belajar Dan Metode Mengajar Dosen Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi Universitas Islam Majapahit Fauziah Nur Aini; Hari Setiono; Tatas Ridho Nugroho
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.110

Abstract

This study aims to examine the effect of emotional intelligence, spiritual intelligence, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics, Islamic University of Majapahit. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 104 respondents. The sample used was 77 respondents with purposive sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.
Pengaruh Loan to Deposit Ratio (LDR) dan Debt to Equity Ratio (DER) terhadap Nilai Perusahaan dengan Return on Assets (ROA) Sebagai Variabel Intervening pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2021-2025 Indira Salsabila; Hari Setiono; Nurdiana Fitri Isnaini
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 3 (2026): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i1.2500

Abstract

This study examines the effect of the Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on firm value, with Return on Assets (ROA) positioned as an intervening variable, in banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The phenomenon motivating this research is the divergence between rising intermediation and leverage activity and the declining market valuation of banking firms amid Bank Indonesia's interest rate transition. A quantitative causal-associative approach was employed, drawing on secondary panel data from ten banks selected through purposive sampling. Data were analyzed using path analysis and the Sobel test to examine both direct and indirect effects. The results show that LDR and DER each exert a significant effect on ROA, that LDR and DER significantly affect firm value as measured by Price to Book Value (PBV), and that ROA significantly affects PBV. Furthermore, ROA is found to significantly mediate the effects of both LDR and DER on firm value. These findings indicate that liquidity management and capital structure decisions influence market valuation not only directly but also through the profitability channel, lending empirical support to agency theory and signalling theory in explaining value formation in the banking sector.
Co-Authors Achmad Deni Tri Setya Putra Agustin Wulandari Andini Nur Fadilah Bambang Purwanto Cici Wulan Purnama Dhea Kurnela Dina Dwi Rahmawati Enjeli Puspita Sari Fachry Abda El Rahman Fauzi, Agus Khazin Fauziah Nur Aini Hari Basuki Notobroto Hartono Hartono Idha Kusumawati Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Baidlowi Imam Mustofa Indira Salsabila Jusak Nugraha M. Bahril Ilmiddaviq Muhammad Bahril Ilmidavviq Muhammad Galang S. Nur Hayati Nurdiana Fitri Isnaini Putri Nurmala Aprilia Ratno Sarwanto Ratu Seroja Laras Wangi Sabrina Salsabila Azzahra Septiana Irma Nugraheni Setiya Kumala Dewi Silvi Dwi Anggraini Tatas Ridho Nugroho Yoes Prijatna Dachlan Yogi Permani