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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Strategi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Ilmiah Ekonomi Global Masa Kini JABI (Jurnal Akuntansi Berkelanjutan Indonesia) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Behavioral Accounting Journal JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat SENSASI
Saiful Anwar
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Rosalinda Yuni Andari; Saiful Anwar
Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 1 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.913 KB) | DOI: 10.31599/jiam.v17i1.579

Abstract

Adanya riset ini bertujuan membuktikan pengaruh tekanan kerja, motivasi kerja, dan komunikasi interpersonal terhadap kinerja karyawan khususnya di masa pandemi covid-19 serta untuk menguji kemampuan komitmen organisasi dalam mempengaruhi secara tidak langsung hubungan tekanan kerja, motivasi kerja, dan komunikasi interpersonal terhadap kinerja karyawan di masa pandemi covid-19 pada PT Maha Mitra Sejati. Teknik penetapan sampel yang digunakan teknik simple random sampling, sedangkan teknik analisis menggunakan Partial Least Square dengan menggunakan software WarpPLS 6.0. Hasil dari penelitian ini membuktikan bahwa motivasi kerja, komunikasi Interpersonal, dan komitmen organisasi berpengaruh terhadap kinerja karyawan di masa pandemi covid-19, sedangkan tekanan kerja tidak berpengaruh terhadap kinerja karyawan di masa pandemi covid-19. Serta bahwa komitmen organisasi mempengaruhi hubungan motivasi kerja dan komunikasi interpersonal dengan kinerja karyawan di masa pandemi covid-19 secara tidak langsung, sedangkan komitmen organisasi tidak mempengaruhi hubungan tekanan kerja dengan kinerja karyawan di masa pandemi covid-19 secara tidak langsung.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.335 KB) | DOI: 10.33005/baj.v3i2.103

Abstract

This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin Muslimin; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.96 KB) | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
Kebijakan Dividen Sebagai Variabel Pemediasi Antara Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Kharisma Ayuning Putri; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3630

Abstract

The aim of this study is to analyse the abilty of dividend value as an intervening variable within the effect of firm age, firm size, and profitability on the firm value The data collection process is carried out through purposive sampling technique against manufacturing companies listed on IDX during 2016-2020. Based on the purposive sampling technique, 30 companies obtained for 5 years of observations that produced 150 observational data. Secondary data in the form of company’s annual report is used in this study. The type of research used is quantitative research with Microsoft Excel and SmartPLS 3.2.9 for windows as data processors. The analysis process used are construct validity test, reliability test, R-Square test, effect size test, and hypothesis testing. This study provides results that firm age does’nt affect the firm value, firm size doesn’t affect the firm value, profitabily has positive and significant effect on the firm value, firm age doesn’t affect the dividend policy, firm size doesn’t affect the dividend policy, profitability has positive and significant on the dividend policy, and dividend policy failed to mediate firm age, firm size, and profitability on the firm value. Keywords : Firm Age, Firm Size, Profitability, Dividend Policy, Firm Value
Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Novia Sukmandari; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3669

Abstract

This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population of this study. A sample of 20 companies was optained using purposive sampling technique. WrapPLS 7.0 for windows is used as a tool in the Structural Equation Model (SEM) analysis method in this study. This study optained result stating that there was no effect of tax avoidance o firms value. Meanwhile, it was found that firm value was positively influence by profitability. Good corporate governance cannot provide a moderating effect on the relationship between tax avoidance and firm value, but good corporate governance provides a moderating effect and strengthens the relationship between profitability and firm value. Keywords : Tax Avoidance; Profitability; Firm Value; Good Corporate Governance
Pengaruh Green Accounting, Ukuran Perusahaan, Dan Leverage Terhadap Financial Performance Dengan Nilai Perusahaan Sebagai Variabel Moderasi Mabruroh Mabruroh; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3659

Abstract

This study aims to examine and analyze the effect of green accounting, firm size, and leverage on financial performance with firm value as a moderating variable. The population used in this study are companies producing raw materials consisting of the mining sector and the agricultural sector which are listed on the Indonesia Stock Exchange for the 2016-2020 period. Purposive sampling technique is the technique used for sampling with a total of 17 companies. Warp PLS version 8.0 is used to support research data analysis. The results of this study are green accounting is not related to financial performance, firm size has a negative effect on financial performance, leverage is positively related to financial performance, firm value strengthens the relationship between green accounting and financial performance, firm value cannot moderate the relationship between firm size and financial performance. performance, firm value strengthens the relationship between leverage and financial performance. Keywords : Green Accounting, Firm Size, Leverage, Financial Performance, Firm Value.
Pengaruh Kecerdasan Intelektual Dan Academic Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderating Mike Nur Achmawati; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3938

Abstract

The goal of this study is to see how intellectual intelligence affects academic cheating and how academic self-efficacy varies, with students' ethical beliefs as the limiting variable.The methodologies used in this investigation are quantitative.The survey's target audience was UPN Veteran Jawa Timur Experienced Accounting Students 2018, and the sample size was 70 people. The data analysis method is Warp PLS 7.0 Partial Least Square (PLS) software, and the sampling method is simple random sampling. The study and evaluation test results demonstrate a varying influence of intellectual intelligence on academic falsification, with a path coefficient of -0.455 and a p-value of 0.001. A path factor of -0.377 and a P-value of 0.001 were also found in variable testing of academic self-efficacy for academic fraud. The results show patf coefficients of 0.205 and P-values of 0.036 when testing the moderation variable, student ethical attitudes moderating intellectual intelligence, and academic self-report factors for academic cheating. With a P-value of 0.001, we may conclude that intellectual intelligence and academic self-efficacy factors have a negative and substantial impact on academic fraud, and that a variable in a student's ethical approach can diminish both of these variables. Keywords: intellectual intelligence, academic self-efficacy, academic fraud, student's ethical attitude
Pemahaman Pajak E-Commerce, Sanksi Pajak, dan Kemudahan Akses terhadap Tingkat Kepatuhan Wajib Pajak dengan Kemauan Membayar Pajak sebagai Variabel Intervening Wahyu Lesiana; Saiful Anwar
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4783

Abstract

This study aims to determine the effect of understanding e-commerce taxes, tax sanctions, and ease of access to taxes on the level of compliance of individual e-commerce taxpayers in the city of Surabaya on the online marketplace platform Shopee by using the willingness to pay taxes as the intervention variable. The research method used is quantitative method by collecting data using a questionnaire. The results showed that the coefficient value of the parameter on the tax understanding variable on the level of taxpayer compliance was 0.440 with a t-statistic of 3.168. The tax sanction variable shows a coefficient parameter value of -0.026 with a t-statistic of 0.249. The variable ease of access to taxes shows a coefficient parameter of 0.462 with a t-statistic of 2.933. Then, for the parameter value of the tax understanding coefficient on the willingness to pay taxes, it is known that it is 0.718 with a t-statistic of 13.278. The parameter value of the coefficient of tax sanctions on the willingness to pay taxes is -0.160 with a t-statistic of 1.564. The parameter value of the coefficient of ease of access to taxes on the willingness to pay taxes is known to be 0.428 with a t-statistic of 3.278. The parameter value of the coefficient of the level of taxpayer compliance on the willingness to pay taxes is known to be 0.124 with a t-statistic of 0.631. And testing on the intervention variables each has a parameter value of 0.089 with a t-statistic of 0.631 for the e-commerce tax understanding variable, a parameter value of -0.020 with a t-statistic of 0.548 for the variable tax sanctions, and a parameter value of 0.053 with a t-statistic of 0.616 for the variable ease of access to taxes. In conclusion, e-commerce tax understanding and ease of access to taxes have a positive and significant effect on the level of taxpayer compliance and willingness to pay taxes on Shopee e-commerce players in Surabaya City, while tax sanctions have a negative and insignificant effect on the level of taxpayer compliance and willingness pay taxes to Shopee e-commerce players in the city of Surabaya. In addition, understanding of e-commerce taxes and ease of access to taxes have a positive and significant effect on the level of taxpayer compliance through the willingness to pay taxes on taxpayers participating in e-commerce Shopee in Surabaya City, while tax sanctions have a negative and insignificant effect on the level of taxpayer compliance. through the willingness to pay taxes to the Shopee e-commerce taxpayer in the city of Surabaya. Keywords: Willingness to Pay Taxes, Ease of Access, Tax Understanding, Tax Sanctions
EPS SEBAGAI VARIABEL INTERVENING ANTARA PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM Fadillah Citra Ardhana; Saiful Anwar
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18381

Abstract

This study aims to find the effect of profitability, solvency, and liquidity on stock prices through earnings per share. The population is 787 companies on the IDX until 2021 and purposive sampling is the sample shopping technique, resulting in 30 LQ45 index companies during the 2019-2021 period. Partial Least Square (PLS) is the data analysis technique and then obtains the result that partially it is found that there is an influence that has a positive direction but is not significant by profitability, solvency, and liquidity on stock prices, while only EPS has an effect on stock prices with a significant positive direction. If partially on EPS, there is a negative effect that is not significant by profitability and liquidity, while by solvency there is a negative effect which is significant. As well as partially on stock prices through EPS, there is a negative effect that is not significant for profitability and liquidity, while for solvency there is a significant negative effect.
Dampak NWC, GO, CAPEX, dan CCC Terhadap Nilai Perusahaan Dengan Cash Holding Sebagai Variabel Intervening Belinda Lovely Luckyanti; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3658

Abstract

The achievement of this study is to measure the relationship between net working capital, growth opportunity, capital expenditure, and cash conversion cycle on firm value with cash holding as an intervening variable. The population is Food and Beverage companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Purposive Sampling is a technique used for sample collection by producing 19 sample companies. To solve the problem in this research, the data analysis technique applied is Partial Least Square in the form of WrapPLS software version 7.0. The results in this study are Net Working Capital, Capital Expenditure, and Cash Holding have no relationship to firm value. However, Growth Opportunity and Cash Conversion Cycle have a positive relationship to firm value. Net Working Capital has a positive relationship with cash holding. Meanwhile, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle have no relationship to cash holding. So that Cash Holding cannot mediate the relationship between Net Working Capital, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle on firm value. Keywords : Net Working Capital, Growth Opportunity, Capital Expenditure, Cash Conversion Cycle, Cash Holdings,Firm Value.
Co-Authors Ahmad Luqmanul Hakim Amilia Riska Anggun Rizqi Amalia Aprilista Rines Prananda Arnoni Hafsari Wastiti Belinda Lovely Luckyanti Dewi Tamara Rahmadhani Emilia Nur Hidayah Erna Sulistyowati Fadillah Citra Ardhana Fajar Syaiful Akbar Kharisma Ayuning Putri Mabruroh Mabruroh Maria Naomi Panjaitan Mike Nur Achmawati Muslimin Muslimin Nabila Putri Alivia Nahda Nabilah Nanda Wahyu Kirana Nathasia Anggi Amelia Novia Sukmandari Nur Mahmuda Reza Cahya Anggraini Rida Perwita Sari Ridhia Melliyani Noor Rosalinda Yuni Andari Sri Trisnaningsih Tituk Diah Widajantie Wahyu Lesiana