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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Sains Sosio Humaniora Jurnal Mantik Accounting and Business Journal
Erwin Abubakar
Program Studi Magister Ilmu Akuntansi, Universitas Sumatera Utara
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection Rahmadani, FNU; Muda, Iskandar; Abubakar, Erwin
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.22807

Abstract

The objective of this research was to determine and analyze the influence of firm size, profitability, leverage, earnings management on tax avoidance simultaneously and partially, and to determine the influence of political connections as a moderating variable on mining companies listed on the Indonesia Stock Exchange (IDX). The population in this research were mining sector companies listed in the Indonesia Stock Exchange (IDX) for 2007-2018 period. This research used the saturated sampling (census) technique for the sample. Population data of 47 companies in 12 consecutive years used as the sample, and made it total 478 companies. Our analysis proved that firm size, profitability, leverage and earning management simultaneously had a significant influence on tax avoidance. Partially, firm size did not have a significant positive influence on tax avoidance, while profitability and leverage had a significant positive influence on tax avoidance. The other side, earning management did not have a significant negative influence on tax avoidance. Political connections were significant in moderating profitability against tax avoidance but political connections were not significant in moderating firm size, leverage, and earnings management against tax avoidance. This research is expected to contribute to provide input and description related to tax avoidance, there by stakeholders, such as the government, to make decisions and policies on tax regulations that will be applied.  Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, profitabilitas, leverage, manajemen laba terhadap penghindaran pajak secara simultan dan parsial, serta untuk mengetahui pengaruh political connection sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan yang terdaftar dalam sektor pertambangan di Bursa Efek Indonesia (BEI) periode 2007-2018. Sampel dalam penelitian ini menggunakan teknik sampling jenuh (sensus), maka dari populasi sebanyak 47 perusahaan akan dijadikan sebagai sampel seluruhnya selama 12 tahun berturut-turut sehingga total pengamatan yaitu sebanyak 478 perusahaan. Hasil pengujian hipotesis membuktikan bahwa ukuran perusahaan, profitabilitas, leverage dan manajemen laba, secara simultan berpengaruh signifikan terhadap penghindaran pajak. Secara parsial, ukuran perusahaan berpengaruh positif tidak signifikan terhadap penghindaran pajak, profitabilitas dan leverage berpengaruh positif signifikan terhadap penghindaran pajak, manajemen laba berpengaruh negatif tidak signifikan terhadap penghindaran pajak. Political connection signifikan dalam memoderasi profitabilitas terhadap penghindaran pajak dan political connection tidak signifikan dalam memoderasi ukuran perusahaan, leverage, dan manajemen laba terhadap penghindaran pajak. Penelitian ini diharapkan berkontribusi untuk memberikan masukan dan gambaran terkait penghindaran pajak (tax avoidance), dengan begitu dapat membantu stakeholder, seperti pemerintah untuk mengambil keputusan dan kebijakan peraturan perpajakan yang akan diterapkan. 
PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN Rizqy Fadhlina Putri; Azhar Maksum; Erwin Abubakar
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.207 KB)

Abstract

The objective of the research was to verify the influence of perception on profession, ethical awareness, and auditor’s independency, simultaneously and partially, on the commitment of public accountant’s profession in Medan. The data were gathered by conducting field survey, that is, by distributing questionnaires. The samples were taken by using purposive sampling technique. The data were primary data, obtained from giving 40 questionnaires to 20 public accountant offices in Medan. There were 34 obtained questionnaires which were processed. The data were analyzed by using multiple regression analysis with an SPSS 19 software program. The result of the research showed that, simultaneously (F test), the three independent variables (perception on profession, ethical awareness, and auditor’s independency) had significant influence on the commitment of public accountant’s profession. Partially, perception on profession, and auditor’s independency  influenced the commitment of public accountant’s profession respectively.Keywords : Perception on Profession, Ethical Awareness, Auditor’s Independency, Commitment of Profession
The Influence of Corporate Social Responsibility, Corporate Characteristic, Family Ownership, Profitabilitas and Corporate Governance on Tax Avoidance Anastasia Panjaitan; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1141.pp2331-2335

Abstract

The study aims to determine the effect of corporate social responsibility, corporate characteristic, family ownership, profitabilitas and corporate governance at mining companies listed on BEI. The population of this study is mining companies listed on BEI 2009-2019. Study’s sample were selected by purposive sampling as many as 18 companies. Number of observation used of this study as many as 190 observations. This study to analyze data with help of Partial Least Square (PLS) methode. The result of this study showed that did not effect between corporate social responsibility, corporate characteristic and corporate governance to tax avoidance. But family ownership take negative effect to tax avoidance and profitabilitas take positive effect to tax avoidance.
The Influence of Intellectual Capital on Firm Value with Profitability as Moderating Variables in Real Estate & Property Companies Registered in Indonesia Stock Exchange, 2008-2018 Novia Maheran; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1169.pp2395-2399

Abstract

This study aims to determine and analyze the effect of intellectual capital on firm value with profitability as a moderating variable in real estate & property companies listed on BEI. The population of this study were 30 real estate & property companies listed on the Indonesia Stock Exchange in the period 2008 -2018.The samples were taken by applying saturated sampling technique or census sampling with a total of 330 observations. Data analysis method is secondary data using Eviews. The results of this study prove that simultaneously Intellectual Capital (VACA, VAHU and STVA) have a positive and significant effect on firm value, partially the VACA variable has a significant and significant effect on firm value while VAHU has a positive and insignificant effect and STVA has a negative and insignificant effect. on company value in real estate & property companies listed on the Indonesia Stock Exchange from 2008 to 2018. Meanwhile profitability was not significant in moderating VACA and VAHU, while Profitability was partially significant in moderating STVA to firm value
Pengaruh PAD, SILPA, DAU, DAK dan DBH Terhadap Alokasi Belanja Modal: Studi Kasus Pada Pemerintah Kabupaten/Kota Provinsi Sumatera Utara, Bangka Belitung, Kepulauan Riau dan Bengkulu periode 2012-2018 Yohannes Cosmas Simbolon; Azhar Maksum; Erwin Abubakar
Jurnal Sains Sosio Humaniora Vol. 4 No. 2 (2020): Volume 4, Nomor 2, Desember 2020
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v4i2.11546

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah(PAD), Selisih Lebih Pembiayaan Anggaran (SiLPA) dan Dana Perimbangan (DAU, DAK dan DBH) terhadap pengalokasian anggaran belanja modal. Selain itu, penelitian ini juga akan menguji variabel pertumbuhan ekonomi yang dijadikan sebagai variabel pemoderasi. Jenis penelitian ini bersifat asosiatif. Populasi dalam penelian ini adalahPemerintahan Kabupaten/Kota di Provinsi Sumatera Utara, Bangka Belitung, Kepulauan Riau dan Bengkulu.Pengambilan Sampel dalam penelitian ini menggunakan teknik purposive sampling, maka jumlah sampel penelitian diketahui adalah sebanyak 46Kabupaten/Kota. Penelitian ini dilakukan untuk periode 2012-2018 yaitu 7 tahun maka jumlah observasi dalam penelitian ini adalah 322 obsrevasi. Jenis data yang digunakan adalah data sekunder dan teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Data Panel dan Uji moderasi secara Interaksi dengen menggunakan software STATA. Hasil pengujian dalam penelitian ini pada alfa 5% menunjukkan bahwaSiLPA, DAK dan DBH memiliki pengaruh yang positif dan signifikan terhadap pengalokasian anggaran belanja modal. Sedangkan PAD dan DAU tidak terbukti berpengaruh signifikan terhadap pengalokasian anggaran belanja modal pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara, Bangka Belitung, Kepulauan Riau dan Bengkulu. Selain itu, variabel moderasi yang digunakan dalam penelitian ini yaitu pertumbuhan ekonomi terbukti mampu dijadikan sebagai variabel pemoderasi dalam pengaruh PAD dan DAU terhadap pengalokasian anggaran belanja modal. Namun pertumbuhan ekonomi tidak mampu dijadikan variabel moderasi pada pengaruh SiLPA, DAK dan DBH terhadap pengalokasian anggaran belanja modal.
Analysis of Factors Affecting Bond Ratings on Companies Listed on the Indonesia Stock Exchange Damanik, Imam Rohtuah; Erlina, Erlina; Abubakar, Erwin
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4458

Abstract

This study aims to examine and analyze the factors that influence bond ratings on companies listed on the Indonesia Stock Exchange with the research period from 2018 to 2020. This study uses the variables of leverage ratio, liquidity, profitability, company size and operating cash flow. as independent variable, and audit quality variable as moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and ranked by PT Pefindo during 2018 to 2020, the sample selection used a census sampling technique so that all members of the population as many as 55 companies became the research sample. The data analysis method used multiple linear regression analysis and interaction test using eviews software testing tool. The results of partial research are only the leverage ratio variable that has a positive and significant effect on bond ratings, while the variables of liquidity, profitability, firm size and cash flow from operating activities have no effect on bond ratings. Simultaneously, the variables of leverage ratio, liquidity, profitability, firm size and cash flow from operating activities have a significant effect on bond ratings. The results of the moderated regression analysis test show that the audit quality variable is significantly able to moderate the effect of the leverage variable on bond ratings, but audit quality is unable to moderate the effect of liquidity, profitability, company size and cash flow from operating activities on bond ratings of companies listed on the Indonesia Stock Exchange. and PT Pefindo for the period 2018 to 2020.
Co-Authors Anastasia Panjaitan Azhar Maksum Damanik, Imam Rohtuah Erlina Erlina Iskandar Muda Novia Maheran Rahmadani Rahmadani Rizqy Fadhlina Putri Yohannes Cosmas Simbolon