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Saragih, Afni Eliana
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Social Sciences Other

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PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA APADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tarigan, Mutia Ola Tresia; Saragih, Afni Eliana
Jurnal Riset Akuntansi & Keuangan Vol 6 No. 2 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v6i2.1057

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Kualitas Audit yang diproksikan dengan Ukuran KAP, Auditor Spesialis Industri dan Opini auditor terhadap Manajemen Laba pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Populasi dalam penelitian ini sejumlah 45 perusahaan Perbankan yang sudah dan masih terdaftar di Bursa Efek Indonesia periode 2017-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 43 perusahaan. Teknik analisis data yang digunakan adalah dengan menggunakan uji regresi linier berganda. Hasil penelitian menunjukkan Ukuran KAP berpengaruh positif signifikan terhadap Manajemen Laba, Auditor Spesialis Industri tidak berpengaruh signifikan terhadap Manajemen Laba dan Opini Auditor tidak berpengaruh signifikan terhadap manajemen laba. Secara simultan Ukuran KAP, Auditor Spesialis Industri dan Opini Auditor berpengaruh signifikan terhadap manajemen Laba.
PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Saragih, Afni Eliana; Sihombing, Uci Trisnawaty
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 1 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i1.1133

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital, good corporate governance, dn ukuran perusahaan terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Data yang digunakan adalah data sekunder dengan tehnik dokumentasi yang diperoleh melalui annual report yang dipublikasikan di Bursa Efek Indonesia.. Teknik analisis yang digunakan adalah Analisis Regresi Berganda. Hasil uji secara parsial (uji t) menunjukkan intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan, good corporate governance berpengaruh positif dan signifikan terhadap kinerja keuangan, dan ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Hasil uji secara simultan (uji F) menunjukkan bahwa variabel intellectual capital, good corporate governance, dan ukuran perusahaan secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI).
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA PADA PERUSAHAAN ANEKA INDUSTRI DAN KIMIA YANG TERDAFTAR DI BEI SARAGIH, AFNI ELIANA
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i2.1404

Abstract

Perataan Laba (Income Smoothing) merupakan alat yang digunakan manajemen mengurangi perubahan atau riak-riak laba ke target yang diharapkan melalui teknik akuntansi atau mengatur transaksi tertentu. Penelitian terkait perataan laba pada pasar modal penting untuk dilakukan, mengingat di tengah perkembangan ekonomi global, Indonesia juga turut menjadi tempat investasi potensial baik bagi investor dari dalam maupun dari luar negeri. Salah satu sumber utama investor dalam pengambilan keputusan investasi adalah laporan keuangan yang didalamnya memuat laporan laba atau kinerja perusahaan. Kondisi ini memungkinkan manajemen untuk menunjukkan laporan yang menarik bagi investor. Perataan laba dapat dipengaruhi oleh beberapa faktor seperti corporate governance, leverage, maupun ukuran perusahaan. Data yang digunakan adalah data sekunder yang diperoleh dari laman Bursa Efek Indonesia (BEI). Sampel penelitian ini adalah perusahaan aneka industri dan kimia yang terdaftar di BEI. Metode penelitian yang digunakan adalah Analisis Regeresi Logistik. Hasil penelitian menemukan bahwa variabel corporate governance, leverage, dan ukuran perusahaan tidak berpengaruh signifikan terhadap perataan laba.
PENGARUH PERENCANAAN PAJAK DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (2015-2017) SARAGIH, AFNI ELIANA; MANULLANG, AGUSTINA RAHAYU
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.2123

Abstract

This study aims to determine and empirically prove the effect of tax planning and deferred tax assets on earnings management. The population in this study are all financial statements of infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study was obtained by purposive sampling, with a total sample of 17 companies. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using t test and f test with a significance level of 5%. The results of this study indicate that the partial test (t test): (1) tax planning has no significant positive effect on earnings management, this is evidenced by the t test where tax planning has a t count < t table (0.050 < 1.67528) with significant level of 0.960 > 0.05. Which means that the tax planning carried out does not guarantee the implementation of earnings management by the Indonesia Stock Exchange company. (2) deferred tax assets have a negative and significant effect on earnings management. This is evidenced by the t test where the deferred tax assets have a t value < t table (-2.737 < 1.67528) with a significant level of 0.009 < 0.05. Which means that the amount of deferred tax assets affects earnings management in infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange. The results of the simultaneous test (F test) of tax planning and deferred tax assets are positive and have a significant effect on earnings management.
PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX PLANNING Saragih, Afni Eliana; Sembiring, Yan Christin Br; Purba, Maria Rani Fransiska Br
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2451

Abstract

This study aims to examine the effect of leverage, profitability, company size and the proportion of institusional ownership on tax planning in basic indusrtrial and chemical companies listed on Indonesia Stock Exchange (IDX) in the period of year 2018-2021. The sampling technique was purposive sampling in accordance with predetermined criteria, in order to obtain 27 sample companies with a research period of 4 years, so that the total sample data was 108 data. Based on the results of multiple linear regression analysis, it can be concluded that leverage has a positive and insignificant effect on tax planning. Profitability has a negative and insignificant effect on tax planning. Company size has a positive and significant effect on tax planning. The proportion of institutional ownership has a positive and insignificant effect on tax planning
PENJUALAN BERSIH DAN BEBAN KOMERSIAL TERHADAP PAJAK PENGHASILAN TERUTANG PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Sembiring, Yan Christin Br; Saragih, Afni Eliana; Ketaren, Chintya Marselina Br
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2468

Abstract

This study aims to empirically test whether Net Sales And Commercial Expenses On Income Tax Payable In Basic Industrial And Chemical Sector Companies Listed On The Indonesia Stock Exchange For The 2017-2020 Period. The population of this study were 73 companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2017-2020. The sample in this study was obtained by purposive sampling, with a sample of 20 companies. Data collection techniques used documentation techniques. The analysis method used was linear regression equation multiple by using the SPSS 24 program. From the test results using SPSS, it is known that the coefficient of determination (R Square) of 0.233 means that sales and commercial expenses together affect the income tax payable, namely 76.7%. Based on the results of the analysis of multiple linear regression equations, it can be concluded that (1) net sales have a positive and significant effect on income tax payable in the Basic and Chemical Industry Sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period (2) commercial materials have a negative and insignificant effect on income tax payable to companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange Period 2017-2020
ANALISIS PROSEDUR RESTITUSI KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA PEMATANG SIANTAR Lingga, Felik Jianli Princen; Saragih, Afni Eliana
Jurnal Ilmiah Akuntansi (JIMAT) Volume 1 Nomor 2 Oktober 2022
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.893 KB) | DOI: 10.54367/jimat.v1i2.2259

Abstract

This study aims to determine how the implementation of restitution procedures at KPP Pratama Pematang Siantar. The population of this research is the entire procedure of VAT refunds for corporate taxpayers at KPP Pratama Pematang Siantar. The sample of this research is the procedure of VAT refunds for 2017-2021 corporate taxpayers recorded at the KPP Pratama Pematang Siantar. The analytical method used is descriptive analysis by collecting restitution procedures. Based on the results of the study, it shows that the application of the restitution procedure at the Pematang Siantar KPP Pratama has not been realized properly, there are still many taxpayers who do not complete the documents requested by the Pematang Siantar KPP Pratama and the application of the restitution procedure that occurs at the Pematang Siantar KPP Pratama is not in accordance with the restitution procedure in accordance with the provisions Applicable laws and SOP. Keywords: Value Added Tax, Tax Overpayment, Restitution, Restitution Procedure
PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK,TINGKAT PENGHASILAN, DAN SAKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB KENDARAN BERMOTOR PADA KANTOR SAMSAT SIDIKALANG Marpaung, Thamrin; Saragih, Afni Eliana; Tampubolon, Herikson
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.226 KB) | DOI: 10.54367/jimat.v2i1.2597

Abstract

The purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, level of income and tax sanctions on motor vehicle taxpayer compliance. This research was conducted at the Sidikalang Samsat. The number of samples in this study were 100 respondents with the sampling method using the method of collecting research data from the available set of respondents (convenience sampling). Data analysis techniques used in this research were descriptive statistics, data quality testing, multiple linear regression, classical assumption testing and hypothesis testing. Partial test results (t test) show that tax knowledge has a significant value of 0.029, taxpayer awareness has a significant value of 0.42, income level is 0.007, and tax sanctions are 0.000, which means it has a significant value <0.05. Based on the results of the analysis, it can be seen that tax knowledge, taxpayer awareness, income levels and tax sanctions have a significant effect on motor vehicle taxpayer compliance in the city of Sidikalang.Keywords : Tax Knowledge, Taxpayer Awareness, Income Level, Tax Sanctions
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN DAERAH KABUPATEN BATU BARA TAHUN 2018-2021 Rumapea, Masnida Elawati; Sembiring, Yan Christin; Saragih, Afni Eliana
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.892 KB) | DOI: 10.54367/jimat.v2i1.2601

Abstract

This study aims to find out how big the contribution of local taxes is to the local revenue of Batu Bara Regency. The population of this study is the realization of local taxes and the realization of local revenue at the Regional Revenue Agency of the Batu Bara Regency. The sample for this research is Regional Tax data and Regional Original Revenue data for 2018-2021 at the Regional Revenue Agency of Batu Bara Regency. The analytical method used is descriptive analysis with the contribution rate formula. Based on the results of the research, it shows that the average contribution realization for 2018-2021 is Hotel Tax, Entertainment Tax, Street Lighting Tax, Parking Tax, Swallow's Nest Tax, Non-Metal Mineral Tax and Acquisition Tax is better than the average realized contribution in 2014-2017 while the Restaurant Tax, Advertising Tax, Land Water Tax and Land and Building Tax are not better. For the average budget and realized contributions for 2018-2021 Entertainment Tax, Advertising Tax, Street Lighting Tax, Parking Tax, Groundwater Tax and Non-Metal and Rock Mineral Tax and Acquisition Tax fulfill the budget while Hotel Tax, Restaurant Tax, Sarang Tax Swallow, Land and Building Tax do not meet the budget and of the eleven Regional Taxes that are classified as "good enough" is the Street Lighting Tax with an average realized contribution for 2018-2021 of 39.48%. Kata Kunci: Regional Tax, Regional Original Revenue, Contribution
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Haloho , Flora Maida; Saragih, Afni Eliana
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 2 Oktober 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jimat.v2i2.3139

Abstract

The aim of this research is to analyze the influence of company size, leverage, capital intensity and profitability on tax aggressiveness in food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2019-2021. The sampling technique was purposive sampling and 20 companies were determined to be the sample. Statistical tests found that the coefficient of determination (R square) was 0.211. This means that company size, leverage, capital intensity and profitability together influence tax aggressiveness, namely 21.1%. The research results found that company size and leverage had a positive and insignificant effect on tax aggressiveness. Capital intensity has a negative and insignificant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness.
Co-Authors Evelin R.R. Silalahi Filbert Ivander Forever, Febiwenesya Haloho , Flora Maida Ketaren, Chintya Marselina Br Lang, Ratnawati Lingga, Felik Jianli Princen MANULLANG, AGUSTINA RAHAYU Marbun, Gembira Marpaung, Thamrin NAINGGOLAN, KRISTINA NOPIANTI Purba, Maria Rani Fransiska Br RATNAWATI Rumapea, Masnida Elawati Sembiring, Yan Christin Sihombing, Uci Trisnawaty Tampubolon, Herikson Tarigan, Mutia Ola Tresia Yan Christin Br. Sembiring