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All Journal Jurnal ULTIMA Accounting Competitive Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Adityaputra, Stephanus Andi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGUJIAN PENGARUH STRUKTUR UTANG DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA DIMODERASI OLEH KEPEMILIKAN MANAJERIAL Adityaputra, Stephanus Andi
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11469

Abstract

Profit serves as the main indicator in assessing a company's financial performance. Because profit growth cannot be guaranteed, it is necessary to carry out an analysis to assess the level of profit growth. In this context, analysis of debt structure, profitability and profit growth is very important for stakeholders to understand the company's financial performance. This research aims to evaluate and identify the impact of Capital Structure and Profitability on Profit Growth. The research sample was determined using a purposive sampling technique to produce 45 samples from construction subsector companies listed on the Indonesia Stock Exchange in the period 2018 to 2022. The research data was then analyzed using Simple Linear Regression Analysis and Moderated Regression Analysis (MRA) using IBM SPSS Statistics 25 to process data. Based on the research results, it is concluded that Capital Structure as measured using the Debt to Equity Ratio (DER) and Profitability as measured using Return on Assets (ROA) have a positive and significant influence on Profit Growth. Apart from that, Managerial Ownership is unable to moderate the influence of Capital Structure or Profitability on Profit Growth. 
EFEKTIVITAS KONTRIBUSI DAN PERTUMBUHAN PAJAK DAERAH DI KABUPATEN BLORA PADA MASA PEMBATASAN SOSIAL BERSKALA BESAR (PSBB) TAHUN 2020 Darmawan, Yanto; Adityaputra, Stephanus Andi; Rahimah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 2 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i2.756

Abstract

Penelitian ini membahas dampak pandemi covid-19 terhadap penerimaan pajak daerah di Kabupaten Blora pada tahun 2020. Penelitian ini bertujuan untuk mengetahui besarnya tingkat efektivitas, tingkat kontribusi, dan laju pertumbuhan tahun 2019-2020 di Kabupaten Blora. Jenis penelitian ini menggunakan penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data anggaran dan realisasi pendapatan pajak daerah tahun 2019-2020 yang diperoleh dari Laporan Keuangan Pemerintah Daerah Kabupaten Blora tahun 2019 dan 2020. Analisis data menggunakan analisis rasio efektivitas, rasio kontribusi, dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa dampak pemberlakuan PSBB di tahun 2020 untuk 10 jenis pajak daerah termasuk dalam kriteria sangat efektif yang mana Pajak Hotel, Pajak Restoran, Pajak Reklame, dan Pajak PBB P2 mengalami kenaikan efektivitas dibanding tahun 2019 sedangkan jenis pajak daerah lainnya mengalami penurunan efektivitas. Pajak Reklame, Pajak Parkir, Pajak Air Tanah, PBB P2, dan BPHTB mengalami kenaikan rasio kontribusi dibanding tahun 2019 sedangkan jenis pajak daerah lainnya mengalami penurunan rasio kontribusi. Pajak Reklame, Pajak Parkir, dan BPHTB mengalami pertumbuhan positif sedangkan jenis pajak daerah lainnya mengalami pertumbuhan negatif.
Pengujian Pengaruh Kepemilikan Institusional dan Ukuran Dewan Direksi Terhadap Penghindaran Pajak: Profitabilitas Sebagai Pemoderasi Adityaputra, Stephanus Andi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i2.6144

Abstract

Indonesia's Tax Ratio for the last 5 years (2019-2023) is still below 11% due to the low level of tax compliance, one of which is caused by the high practice of tax avoidance. Institutions as shareholders of the company and the board of directors as a component of corporate governance play an important role in tax avoidance practices. This study aims to examine the effect of institutional ownership and the size of the board of directors on tax avoidance moderated by profitability. Through the purposive sampling method, 68 research samples were obtained from coal sub-sector mining companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research methods used are descriptive statistical analysis, classical assumption testing, simple linear regression, and Moderated Regression Analysis. The conclusion of the results of this study is that the coefficient value of institutional ownership in its influence on tax avoidance is -0.244 with a significance value of 0.084 (greater than 0.05) so that institutional ownership has a negative but insignificant effect on tax avoidance, while the coefficient value of the size of the board of directors in its influence on tax avoidance is 0.032 with a significance value of 0.025 (lower than 0.05) so that the size of the board of directors has a positive and significant effect on tax avoidance. The significance value of the interaction between institutional ownership and profitability is 0.114 (greater than 0.05) and the interaction value of the interaction between the size of the board of directors and profitability is 0.620 (greater than 0.05) indicating that profitability is unable to moderate the effect between institutional ownership and the size of the board of directors on tax avoidance.
Pengaruh Profitabilitas, Leverage, dan Earning Pressure Terhadap Konservatisme Akuntansi dengan Kepemilikan Manajerial Sebagai Pemoderasi Adityaputra, Stephanus Andi; Astuti, Ratna Puji
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7224

Abstract

This research aims to examine the effect of profitability, leverage, and earning pressure on accounting conservatism. The population in this study is the annually financial statements of technology sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection technique used purposive sampling. The samples that met the criteria were 26 companies with 78 observation data. The Moderated Regression Analysis (MRA) technique was used to test profitability, leverage, earning pressure on accounting conservatism and managerial ownership as a moderating variable. The results of the hypothesis test on the first hypothesis of the effect of profitability on accounting conservatism have a significance value of 0.000 < 0.05 indicating that profitability has a significant negative effect, while the second hypothesis of the effect of leverage on accounting conservatism has a significance value of 0.067 > 0.05 and the third hypothesis of the effect of earning pressure on accounting conservatism has a significance value of 0.297 > 0.05 meaning that leverage and earning pressure do not have a significant effect on accounting conservatism. Managerial ownership as a moderating variable is unable to moderate the effect of profitability, leverage, and earning pressure on accounting conservatism.
Pengaruh Penerapan Corporate Governance Terhadap Kondisi Kesulitan Keuangan: (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Adityaputra, Stephanus Andi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 2 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i2.729

Abstract

This study examined the effect ofthe implementation of corporate governance on the condition of the financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The implementation of corporate governance proxied with the proportion of managerial ownership, proportion of institutional ownership, number of the boards of directors, proportion of independent commissioners, and existence of the audit committee. Samples used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) with 2012 up to 2016 as an observation period. The total study samples was 48 firms with 96 firm year are determined by the method of purposive sampling. This study used Logistic Regression to examine the effect of the implementation of corporate governance of the condition of the company's financial distress. The results of this study indicated that The number of the boards of directors and the proportion of independent commissioners variables were not proven to have significant influence on the condition of the company's financial distress. The proportion of managerial ownership, the proportion of institutional ownership, and the existence of the audit committee variables proved to have a significant influence on the condition of the company's financial distress with a positive influence. Keywords: board of directors, independent commissioners, managerial ownership, institutional ownership, audit committee, financial distress, logistic regression
DETERMINAN NILAI PERUSAHAAN PUBLIK MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI 2015-2019 Adityaputra, Stephanus Andi; Ariyanto, Stefanus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1882

Abstract

This research examines several determinants that may have effect to firm value of the consumer goods manufacturing sector in Indonesia in 2015-2018, proxied with Price to Book Value (PBV). The factors that are thought to to have effect against firm value are Price Earning Ratio (PER) which shows potential future profits and investment choices, financial leverage (DER) which reflects the comparison between source of firm's funding, Dividend Payout Ratio (DPR) which is a factor that attracts investor interest, and Return on Equity (ROE) which reflects the ability of the firm to generate net income from its equity. This research is important because firm value is a reflection of the shareholder's welfare. The study reveals that DER negatively and significantly influence the PBV, as well as significant effect of all other independent variables simultaneously on PBV. Keywords: Firm Value, financial leverage, Dividend Payout Ratio, Price Earning Ratio, Return On Equity.
Co-Authors Darmawan, Yanto Rahimah Ratna Puji Astuti, Ratna Puji Stefanus Ariyanto, Stefanus