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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan eCo-Buss Jurnal Manajemen Kewirausahaan Jurnal Ekonomika Dan Bisnis Moneter : Jurnal Keuangan dan Perbankan JEBD Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan Dan Perpajakan Manager : Jurnal Ilmu manajemen Brilliant International Journal of Management and Tourism
Angga Prasetia
Universitas Ibn Khaldun Bogor
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Factors Affecting Earning Per Share (EPS) at PT. BANK MANDIRI Tbk Period 2018 - 2021 Rasiman; Prasetia, Angga; Wibowo, Agung; Rizqi, M Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14875

Abstract

This study aims to analyze the factors that influence Earning Per Share at PT Bank Mandiri Tbk. The period 2018 – 2021, which consists of factors that can affect EPS Return On Assets, Return On Equity, Net Interest Margin, Loan To Deposit Ratio, this analysis technique uses eviews V.12 and obtains the result that the four independent variables affect the Earning Press Share simultaneously, this explains. The dominant influence that is owned by the variables Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Loan To Deposit Ratio (LDR), on the company's Earning Per Share (EPS) can be used as a consideration for companies both issuers and investors to predict earnings per share and improve financial performance.
Pengaruh Perencanaan Pajak dan Leverage terhadap Manajemen Laba dengan Profitabilitas sebagai Variabel Moderasi Azis, Azolla Degita; Nurkholifah, Mutiara; Prasetia, Angga
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26880

Abstract

Penelitian ini secara empiris menginvestigasi bagaimana perencanaan pajak dan leverage mempengaruhi praktik manajemen laba, dengan profitabilitas sebagai variabel moderasi. Motivasi di balik penelitian ini berasal dari meningkatnya relevansi tata kelola perusahaan dan transparansi, terutama di pasar negara berkembang seperti Indonesia. Fokus penelitian adalah perusahaan manufaktur sub sektor industri dasar dan kimia di Bursa Efek Indonesia (BEI) periode 2021-2023, dengan total sampel observasi sebanyak 105 data. Hasil penelitian menunjukkan bahwa perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, sedangkan leverage dan profitabilitas berpengaruh positif. Penelitian ini memberikan kontribusi bahwa profitabilitas berperan sebagai quasi-moderator yang memperkuat pengaruh positif perencanaan pajak dan tingkat utang terhadap manajemen laba. Penelitian ini memberikan kontribusi pada pengembangan teori akuntansi keuangan dan manajemen, terutama terkait dengan teori keagenan dan teori akuntansi positif. Hasil penelitian ini memperkuat pemahaman bahwa manajemen laba tidak hanya dipengaruhi oleh faktor eksternal seperti beban pajak dan struktur pendanaan, tetapi juga dipengaruhi oleh kinerja internal perusahaan seperti profitabilitas. Temuan penelitian ini memberikan kontribusi teoritis terhadap teori keagenan dan implikasi praktis bagi manajer perusahaan, regulator, dan investor. Kata Kunci: Manajemen Laba, Profitabilitas, Tax Planning, dan Leverage
Analysis of the Influence of Discipline and Job Satisfaction on Employee Achievement Improvement in the Digital Era Kusumah, Anuraga; Suharti, Titing; Prasetia, Angga; Muzaky , Rizqi
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of discipline and job satisfaction on employee work performance. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data was obtained through the distribution of questionnaires to 53 respondents who were active employees. The results of the validity and reliability test showed that the research instrument was feasible to use. The results of the descriptive analysis showed that work discipline had an average score of 3.62, job satisfaction of 3.87, and work achievement of 4.15, which were generally included in the good category. Statistical tests showed that simultaneously discipline and job satisfaction had a significant effect on work performance, with a multiple correlation coefficient (R) of 0.753 and a determination coefficient (R²) of 0.568. This shows that 56.8% of the variation in work performance can be explained by both independent variables, while the rest is influenced by other factors. These findings reinforce the importance of managing discipline and job satisfaction simultaneously to improve employee performance. This research provides practical implications for management in designing data-based human resource policies.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Nurlaelasari, Nurlaelasari; Degita , Azolla; Prasetia, Angga
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2137

Abstract

The aim of this research is to examine the influence of profitability (X1) and company size (X2) on company value (Y). This research is a type of quantitative research. The data source used is secondary data. The sample in this research is food and beverage companies listed on the Indonesian stock exchange. The samples for this company were 20 sample companies with an observation period of three years (2020-2022), namely 60 sample units. The results obtained show that profitability has a positive effect on company value. This is because profitability is effective in a company so that it can generate profits from its operational activities, and company size has a negative effect on company value. It is because of the size of the company that large companies cannot guarantee high company value because they do not dare to make new investments before they pay their debts
Pengaruh Karakteristik Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Di BEI Juang, Sari Enovani; Azis, Azolla Degita; Prasetia, Angga
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2146

Abstract

Financial distress is a situation where a company experiences consecutive financial declines over several years which can lead to bankruptcy. Financial distress usually results from the failure of an entity to repay its debtors because it does not have sufficient funds to continue its operations. This research aims to determine the effect of leverage and company size on financial distress in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the 2019-2022 period. Where the leverage variable uses the Debt to equity ratio (DER) formula, the company size variable uses the LN Total Assets formula and the financial distress variable uses the Springate Scores (S-Scrores) formula. This type of research is quantitative with a sampling method based on purposive sampling, obtaining 33 companies which were used as research samples multiplied over 4 years for a total of 132 research data. By using secondary data obtained from the official IDX website during the research period. And processed using the SPSS version 26 program. The results of this research show that leverage has a negative effect on financial distress and company size has no effect on financial distress
Analisis Faktor Fundamental Terhadap Return Saham (Studi Kasus Pada Sub Sektor Telecommunication yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2023) Septi Wulandari; Diah Yudhawati; Angga Prasetia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The aim of this research is to determine the effect of Total Assets Turnover (TAT), Net Profit Model (NPM), and Debt to Equity Ratio (DER) on stock returns in telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The population in this study consisted of 5 telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The sampling technique uses the purpose sampling method. The type of data used in this research is quantitative data with descriptive analysis, panel data regression, classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. The selected model is the Common Effect Model (CEM). The research results show that Total Asset Turnover (TAT (X1)) and Debt to Equity Ratio (DER(X3)) partially have no significant effect on stock returns, while Net Profit Margin (NPM (X2)) partially has a significant effect on stock returns. Simultaneous data analysis shows that Total Asset Turnove (TAT (X1)), Net Profit Margin (NPM (X2)), and Debt to Equity Ratio (DER (X3)) have a significant effect on stock returns.
Implications of Carbon Tax Implementation on Financial Accounting of Industrial Companies in Developing Countries Angga Prasetia; M. Anwar Masruri; Verni Asvariwangi; Rina Rina
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4720

Abstract

This study explores the implications of carbon tax implementation on the financial accounting practices of industrial companies in developing countries. Amid growing pressure to internalize environmental costs, firms face significant challenges in adapting their accounting systems to accommodate carbon liabilities, particularly in contexts with weak regulatory infrastructure. The objective of this research is to examine how carbon tax policies affect financial disclosures, cost structures, and reporting behaviors, while assessing the mediating role of sustainability reporting and the moderating effect of regulatory quality. A qualitative case study approach was employed, drawing on semi structured interviews with finance professionals and regulatory officers, complemented by document analysis of financial statements and sustainability reports. Thematic analysis revealed three core findings: (1) carbon taxes compel firms to record environmental obligations as liabilities and operational costs; (2) companies with established sustainability reporting systems demonstrate greater adaptability in integrating carbon data into financial records; and (3) strong regulatory environments enhance policy compliance and accounting transparency. These results support an integrated framework linking fiscal environmental policy, institutional quality, and financial accounting adaptation. The study concludes that the effectiveness of carbon taxation in transforming accounting practices is highly contingent on corporate reporting capacity and governance conditions. Policy recommendations emphasize the need for synchronized development of carbon tax regulations, institutional support, and adoption of international reporting standards to foster accurate and consistent environmental disclosures across the industrial sector.
The Influence of Profitability on the Aggressiveness of Intercompany Transaction Tax as an Intervening Variable Prasetia, Angga; M Anwar Masruri; Verni Asvariwangi; Rasiman; Ayu Lestari
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 3 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v7i3.1141

Abstract

This study aims to analyze the impact of benefits on tax impulsiveness by making intercompany transactions as mediation. The object of this study is company records on the stock trade in Indonesia during 2020 - 2023, with 129 companies. The sampling strategy in this study was purposive sampling testing. The collected data were analyzed using descriptive analysis and statistical analysis techniques, using the WarpPLS 6.0 program. The results showed that profitability affected tax impulsiveness, profitability affected intercompany transactions, whereas intercompany transactions did not affect tax aggressiveness, while profitability towards tax aggressiveness through intercompany transactions resulted in no reconciliation. It is mentioned for further study to boost the number of defendants, the sample of companies studied, and their respective indicators.
Co-Authors Agung Wibowo Aji Arial Mubarok Amelia, Anggi Anuraga Kusumah Avariwangi, Verni Ayu Lestari AYU LESTARI Azolla Degita Azis Cindy Apriliani Degita , Azolla Desmy Riani Diah Yudhawati Harun Faizal Irvan Juliansah JMV Mulyadi Juang, Sari Enovani Lulu, Lulu M Anwar Masruri M. Anwar Masruri M. Imam Sundarta Marthalina Marthalina Masruri, M Anwar Mubarok, Aji Arial Muniroh, Leny Muzaky , Rizqi N. A. Rumiasih Nurkholifah, Mutiara Nurlaelasari, Nurlaelasari Nurmala Ahmar Rasiman Rasiman Rasiman Renea Shinta Aminda Rina Rina Rizqi, M Nur Rizqi, Muhammad Nur Rumiasih, N. A. Sari Enovani Juang Septi Wulandari Septiyani, Fitria Ika siti rahmah Suyanto Suyanto Syawal, Muhamad Mashur Tania S, Dessy Titing Suharti Verni Asvariwangi Widiya, Dede