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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen dan Kewirausahaan (JMDK) Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Arthavidya Jurnal Ilmiah Ekonomi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Journal of Regional Economics Indonesia Indonesian Journal of Business Analytics (IJBA) Journal of Community Service Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Innovation Business Management and Accounting Journal
Prihat Assih
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Wijaya, Andhito Rahmadhan; Subiyantoro, Edy; Assih, Prihat
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
Mengoptimalkan Nilai Perusahaan: Mengungkap Peran Moderator Kualitas Audit dalam Hubungan Leverage, Profitabilitas, dan Ukuran Perusahaan Maukonda, Rana; Assih, Prihat; Subiyantoro, Edi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.03

Abstract

This research delves into assessing the influence of Leverage, as indicated by the Debt to Asset Ratio (DAR), Profitability, measured by Earnings Per Share (EPS), and Company Size on Firm Value in the context of Processed Foods firms listed on the Indonesia Stock Exchange between 2020 and 2022. Additionally, it introduces Audit Quality, gauged by Industry Specialization Auditor, as a moderating variable in this analysis. The study applied a purposive sampling approach, selecting a sample of 19 Processed Foods companies. The quantitative data were collected from annual financial reports available on the Indonesia Stock Exchange website and subsequently subjected to analysis employing Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 27. The findings of the study reveal that Leverage and Profitability significantly and positively impact Firm Value. However, Company Size exhibits a significant negative effect. Notably, Audit Quality does not appear to moderate the relationships between Leverage and Profitability with Firm Value. In contrast, it does moderate the influence of Company Size on Firm Value. These outcomes provide valuable insights into the dynamics at play within the Processed Foods industry, offering potential guidance for decision-makers seeking to enhance company performance and overall value.
Comparison of Capital Market Reactions Before and After the Boycott of Products Due to War Sukmawati SUKMAWATI; Prihat Assih; Edi Subiyantoro
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 1 (2025): June (2025)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i1.15586

Abstract

The capital market is affected by economic and non-economic variables. Wars and political turmoil profoundly affect stock prices in the stock market due to their strong correlation with a nation's economic stability. Product boycotts can precipitate crises for corporations, resulting in diminished sales and thus affecting the stock price performance of the impacted firms. This study analyzes the variations in anomalous returns preceding and following the declaration of war-related product boycotts for targeted firms and their non-targeted rivals. This is quantitative descriptive research. The population comprises firms registered on the Indonesian Stock Exchange from 2023 to 2024. The sample included 37 companies, obtained purposive sampling and secondary data from Yahoo Finance.com. Event research analytical techniques were used in the investigation. The Wilcoxon signed-rank test for non-normally distributed data and the paired-sample t-test for regularly distributed data were among the statistical analyses used. The findings indicate a substantial disparity in anomalous returns for enterprises subjected to boycotts before and after the declaration of war-related product boycotts. No substantial difference in anomalous returns was seen for non-boycotted rival companies before and after the announcement of war-related product boycotts.
PEMBUATAN MESIN JAMU INSTAN DAN PELATIHAN MANAJEMEN USAHA BAGI KELOMPOK PENJUAL JAMU TRADISIONAL TIGA VARIAN DESA MEGALUH KABUPATEN JOMBANG Aprilia Rachmadian; Prihat Assih; Digitha Oktaviani Putri
Journal of Community Service Vol 7 No 2 (2025): JCS, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v7i2.379

Abstract

Untuk meningkatkan produksi jamu sebagai salah satu aspek yang diperlukan adalah ketersediaan bahan dan alat dapat menunjang peningkatan proses produksi. Untuk itu pembuatan jamu instan berbasis bahan jamu lokal dan dukungan perlahan modern akan mendorong produktivitas jamu instan meningkat, karena biaya produksi semakin efisien. Peningkatan produksi jamu instan akan menjamin meningkatnya ketersediaan produk siap jual bagi Kelompok Penjual Jamu Tiga Varian. Upaya meningkatkan produksi dan omset penjualan perlu ditopang dengan perbaikan manajemen produksi dan sarana pendukung produksi. Serta penataan manajemen dan sistem pemasaran dengan media online. Tujuan pelaksanaan pengabdian pada masyarakat ini untuk meningkatkan produksi baik kuantitas dan kualitas, meningkatkan motivasi dalam berwirausaja bagi mitra, pemahaman dan keterampilan mitra, omset penjualan dari mitra, ketentraman dan Kesehatan masyarakat, menghasilkan produk jamu instan. Pelaksanaan kegiatan pada Kelompok Penjual Jamu Tiga Varian, berupa bantuan peralatan yang digunakan berupa mesin jamu instan dengan kapasitas produksi 12 Kg, pelaksanaan kegiatan lain pembuatan media prosmosi dengan media online. Luaran kegiatan pengabdian kepada masyarakat ini adalah berupa: (1) bantuan peralatan mesin jamu instan; (2) publikasi media massa; (3) publikasi video; (4) publikasi ilmiah.
The Moderating Role of Audit Quality in the Relationship Between Financial Performance and Firm Value: A Study of Indonesian Banking Companies (2014-2023) Ahmad Jibrail; Grahita Chandrarin; Prihat Assih
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol. 11 No. 1 (2026): February Soial and Humanities
Publisher : Universitas Syiah Kuala and Collaboration Yayasan Yusda Edu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66052/sejarah.v11i1.441

Abstract

This study examines the moderating role of audit quality in the relationship between financial performance and firm value in the Indonesian banking sector from 2014 to 2023. Utilizing a quantitative explanatory design with Moderated Regression Analysis (MRA) and Random Effects models, the research analyzes panel data from banking companies listed on the Indonesia Stock Exchange (IDX). The financial performance variables investigated include Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), with firm value measured by Price to Book Value (PBV). Audit quality is proxied by the engagement of Big Four accounting firms. The findings indicate that CAR, ROA, and LDR significantly influence firm value. A key discovery is that audit quality significantly moderates these relationships: it strengthens the effect of ROA but weakens the impact of CAR and LDR on firm value, while demonstrating no significant moderating effect on the NIM relationship. The results underscore the critical role of high-quality external audits as a governance mechanism that enhances the credibility of financial reporting, mitigates information asymmetry, and thereby shapes how financial performance is valued by the market.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Langgeng Prayitno Utomo; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
The Influence of Corporate Social Responsibility and Profitability on Tax Avoidance Nirsetyo Wahdi; Widji Astuti; Prihat Assih
Innovation Business Management and Accounting Journal Vol. 3 No. 1 (2024): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.004

Abstract

The urgency of the research is that there is new research on the factors influencing tax avoidance. Based on the literature or journal reference collection, this research has novelty compared to previous research, namely adding independent variables, changing the company object, and updating the research year. The type of research used is quantitative research. The population in the study were all manufacturing companies on the Indonesian Stock Exchange in 2017-2021. Data collection is a step-by-step process for compiling data according to the character and needs of the research. The data collection technique in this research is the documentation method. Documentation is done by reading and taking notes from books, research journals and internet downloads. This research will test the moderating effect of audit quality on the relationship between corporate social responsibility, profitability and tax avoidance variables. This method is completed using Moderated Regression Analysis (MRA). This research shows that the first regression model shows no significant influence between corporate social responsibility and partial tax avoidance. The first regression model shows a significant negative influence between profitability and partial tax avoidance.
Co-Authors Abd. Syakur Adi Suroso Ahmad Jibrail Al-Islama Achyunda Putra, Firnanda Alhifni, Ahlam Andhito Rahmadhan Wijaya Aprilia Rachmadian Apriyanto, Gaguk Aristanto, Eko Astuti, Widji Bella Ayu, Roro Bramasta, Yara Diana Zuhroh Digitha Oktaviani Putri Edi Subiyantoro Edy Subiyantoro Etty Harya Ningsi Grahita Chandrarin GUDONO GUDONO Hastuti, Ambar Woro Hastuti, Ambar Woro Hermawan, Reza Ronny Iwan Triyuwono Kumar, Abdul Malik Kusuma, Marhaendra Langgeng Prayitno Utomo Lasboi, Yorim N Mardiana Andarwati Maukonda, Rana Maxion Sumtaky mujairimi, mujairimi Nadiah Lutfi Wakid Nenik Mey Yetty Nirsetyo Wahdi Noviansyah Rizal Parawiyati Parawiyati Retna Safriliana Ria Mennita Ririn Sudarwati sanusi, Anwar Saverius Dhuri Mbipi Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Subiyantoro, Edy Sugeng Haryanto Sugeng Haryanto Sukmawati SUKMAWATI Sumtaky, Maxion Sunardi Sunardi Swalaganata, Galandaru Taufiq, Abd Rohman Utomo, Langgeng Prayitno Vinsensius Vinsensius Vinsensius Vinsensius Widji Astuti Wijaya, Andhito Rahmadhan Yanuar Bachtiar Yetty, Nenik Mey Zaenal Aripin Zainal Aripin