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The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable Fitri, Riza Aulia; Munandar, Agus
Binus Business Review Vol 9, No 1 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i1.3672

Abstract

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.
Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies Oktaviyani, Rusna; Munandar, Agus
Binus Business Review Vol 8, No 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3622

Abstract

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.
DAMPAK KINERJA DAN LEVEL ETIKA TERHADAP KETERBACAAN PENGUNGKAPAN Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 3 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.854 KB) | DOI: 10.36226/jrmb.v3i3.156

Abstract

This Research aims to investigate the reporting mechanism based on its financial performance and ethics. This research using experimental methods for confirming these findings, and considers ethics level as a moderating effect on its opportunist motivation of managers. The findings of this research show that performance affects the readability of disclosures. It consistent with previous findings. Beside that, this research also indicates that ethics have an impact on disclosure readability. Then, ethics can marginally moderate relationshipfinancial performance and disclosure readability. Keywords: Readibility, Performance, Experimental methods
ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT Nurdiniah, Dade; Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.732 KB)

Abstract

Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt.
Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia Siswantoro, Dodik; Nurzaman, Mohammad Soleh; Nurhayati, Sri; Munandar, Agus; Ismail, Abdul Ghafar
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.3067

Abstract

The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.
Analysis of Regional Financial Management Performance and Level of Regional Independence in the Era of Regional Autonomy: Case Study of Semarang City in 2009-2013 Mubarokah; Agus Munandar
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.17 KB) | DOI: 10.37275/oaijss.v5i2.112

Abstract

This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, Local Native Income (PAD), effectiveness Ratio, and the Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level 25%-50%, means already have a good ability to finance region development. Average Regional Financial Capabilities (KKD) ratio is 37.79% which is in the interval 25 % -50 % means that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees decentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy of the region
Analysis of Regional Financial Management Performance and Level of Regional Independence in the Era of Regional Autonomy: Case Study of Semarang City in 2009-2013 Mubarokah; Agus Munandar
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i2.112

Abstract

This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, Local Native Income (PAD), effectiveness Ratio, and the Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level 25%-50%, means already have a good ability to finance region development. Average Regional Financial Capabilities (KKD) ratio is 37.79% which is in the interval 25 % -50 % means that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees decentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy of the region
Analisa Penerapan Yang Efektif Atas Sistem Teknologi Informasi Akuntansi Pada Koperasi Di Indonesia Santy Wijaya; Agus Munandar
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2455

Abstract

Keberhasilan koperasi tergantung pada seberapa efektif sistem teknlogi informasi akuntansi (SIA) yang diterapkan oleh koperasi. SIA dapat diukur dengan kemampuannya untuk memaparkan bagaimana tujuan yang direncanakan dicapai melalui penggunaan seperangkat faktor-faktor yang mempengaruhi efektivitasnya. Dalam melakukan penelitian, peneliti berusaha untuk mengetahui SIA koperasi di Indonesia berjalan secara efektif. Peneliti memakai analisa penelitian kualitatif dalam hubungannya dengan tinjauan literatur. Peneliti menemukan 15 artikel jurnal peer-review dalam kurun waktu 6 tahun (2016-2021) yang sesuai dengan topik penelitian. Hasil akhir penelitian menunjukkan bahwa sebagian besar 90% koperasi-koperasi yang diteliti telah memiliki sistem informasi akuntansi pada koperasinya. Namun berdasarkan hasil studi diatas juga menunjukkan bahwa SIA yang ada pada koperasi pada beberapa riset penelitian belum mampu mencukupi kebutuhan koperasi. Menurut temuan tinjauan literatur, SIA memiliki efek yang menguntungkan pada laporan keuangan. Kualitas laporan keuangan, kecanggihan teknologi manajemen data dan informasi, kemampuan sumber daya manusia, pengendalian internal dan board characteristics dan cost efficiency adalah faktor-faktor yang berkontribusi dalam efektifitas SIA koperasi di Indonesia.
Pengaruh Pandemi COVID-19 terhadap Harga Saham Perusahaan Farmasi AlFajriyah Nurul Khofifah; Agus Munandar; Putri Kartini
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2456

Abstract

Wabah covid-19 melanda negara di seluruh bagian dunia, wabah ini menyebabkan berubahnya kehidupan dan juga perekonomian masyarakat. Perubahan ekonomi mendorong penulis untuk meneliti apakah adanya perubahan terhadap harga saham karena wabah tersebut. Penelitian ini berpusat kepada sektor farmasi dikarenakan, sektor ini yang paling terlihat signifikan perubahannya. Penelitian ini mengambil 3 sampel perusahaan yang terdaftar di Bursa Efek Indonesia, yaitu saham INAF, KAEF dan SIDO. Penulis menggunakan metode analisis deskriptif eksploratif untuk mengembangkan analisis menurut data yang telah tersedia.
Analisis Keputusan Pembagian Dividen yang Dipengaruhi oleh Investment Opportunity Set, Free Cash Flow, Kebijakan Hutang dan Collateralizable Assets Agris Haryanto Prakasa; Agus Munandar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p89-106

Abstract

The background of this study is begins with the high intensity of competition that occurs in go public companies in the Bursa Efek Indonesia. The purpose of this study is to find out the amount of dividends distributed by the company and find out what factors affect the distribution of company dividends. Samples used in this study are obtained 20 companies, the company's sample consists of secondary data collected for data processing. 20 companies are samples that selected from index LQ45 population and constantly listing in index LQ45 since 2018-2020. The process of data processing using statistica tools Eviews-10. The final result of this study are simultaneously IOS, FCF, Leverage, and CA has significant affect to dividend policy; while the variable of leverage has negative affect but IOS, FCF, CA has no affect toward the dividend policy.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adhikara, Muhammad Fachruddin Arrozi Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Ahad, Suci Ramadhanti Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Aprianti, Indah Arhan Rachmadan Arif Hidayanto Arifin, Muhammad Rais Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Sumartono C Susi Maryanti Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Devika Liviana Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dinda Khomsin Amalia Dini Marina Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Esye, Yendi Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Franki Slamet Franki Slamet Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Indah Maulina Dewi Indah Rahayu Indah Septiani Indradewa, Rhian Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Janah, Niftahul Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Dewi Djunaedi, Mira Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenny Widiawati Lenny Widiawati Lestari Lestari Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muflihah, Dewi Muhammad Ivan Ardhiansyah Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari RATNA INDRAWATI Renal Alvian Resca, Yuliana Restuwangi, Reginda Sri Reynaldo Savero Rezki Aulia Rhosilah Riedho Agustian Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizki, Tri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Sihono, Agus Simon Petrus Hendrik Hutapea Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uus Nursyamsu Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Wita Yulita Wita Yulita Wiwin Gusnia Y, Alia Dwi Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan, Yusup Zhafarina Marwanta