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All Journal JURNAL LENTERA BISNIS International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal Ekonomi Bisnis Manajemen Prima Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima International Journal of Applied Finance and Business Studies International Journal Of Economics Social And Technology
SYAHPUTRA, OKY
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Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Application of tax avoidance and company size in influencing company value in the food and beverage sector Rizki, Irma Herliza; Syahputra, Oky; Masri, Debi; Rinaldi, Muammar
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.289

Abstract

Previous research objectives discuss How profitability effective in tax body income, however In this research the author saw tax avoidance effectiveness and size company in influence Company value in the sector manufacture food and Drink. Next research will be refers application mark company in growth economy. The research method uses quantitative data sourced from the Indonesian Stock Exchange (BEI). The population will used In this research there were 26 companies manufacturing sub sector food and beverages listed on the Indonesian Stock Exchange. Retrieval technique sample in this research is a purposive sampling technique. Then analyzed using analysis multiple linear regression, according to terms and conditions statistics. The results of this research are that the variables Tax Avoidance and Company Size have an influence significant on the company's corporate value manufacture subsector food and beverages listed on the Indonesian Stock Exchange means the more tall level debt and legal Company Value treatment will give positive impact​ for investors. This is stated hypothesis third (H3) which states The influence of Tax Avoidance and Company Size on Company Value is accepted.
Auditor independence and professionalism influence audit quality at public accounting firms in Medan Syahputra, Oky; Herliza Rizki, Irma; Wahyuni, Putri; Parhusip, Arisman
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.301

Abstract

The purpose of this study is to determine how much influence the Experience and Ethics of Auditors Against Audit Quality. The research methodology used is quantitative descriptive method, the unit of analysis in this study is Public Accounting Firm Dra. Meilina Pangaribuan MM, Public Accounting Firm Drs Katio & Partners and Public Accountant Firm and Joachim Poltak Lian & Partners as many as 30 auditors. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 auditors. The research method used is the technique of data collection through the distribution of questionnaires conducted regularly based on research objectives. The results showed Independence variable did not affect Quality Audit while Professionalism of Auditor affected Quality Audit at Public Accounting Firm in Medan. F test results show that Independence and Professionalism of Auditor variables affect Audit Quality at Public Accountant Firm in Medan. The results of the coefficient of determination test show that the Quality Audit variable can be explained by the variables of Experience and Ethics of Auditor, while the remaining Quality Audit variables can be explained by other variables not examined in this study such as competence, objectivity, integrity, etc
Determinants of Capital Expenditure in the Government of North Sumatra for the Years 2020-2022 Purba, Benhard Sebastian; Manullang, Stefanus Efrata; Zain, Jenny; Syahputra, Oky
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.566

Abstract

This study describes factor affecting budget capital expenditure, among them is expenditure government. Big small expenditure government very depends on income that accepted by the government itself. One of the factors that influence Budget Capital Expenditure in a government that is Income Local Original Revenue (PAD), General Allocation Fund (DAU), Allocation Fund Special (DAK), and Revenue Sharing Fund (DBH). Increasingly big income received by the government area will the moregood because influence in a way positive budget shopping in the area the. The purpose of This research is to analyze Local Original Income (PAD), Funds Allocation General (DAU), Funds Allocation Special (DAK), and Funds for Results (DBH), influential or not to Budget Capital Expenditure in North Sumatra Province. Engineering analysis used is technique multiple linear analysis, results study that in a way partial only Local Original Income (PAD), General Allocation Fund (DAU), and Regional Allocation Fund (RAF) Special (DAK) marked positive or influential significant to Budget Capital Expenditure in Sumatra Province North, while the Revenue Sharing Fund (DBH) is marked negative or has no effect significant to Budget Shopping in Sumatra Province North.
Digital-Based Public Service Innovation On Taxpayer Compliance Through Taxpayer Satisfaction Syahputra, Oky; Amril, Amril; Imam, Chairul; Mawarli, Mawarli; Ardilla, Yola
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6683

Abstract

The purpose of the study is to analyze the influence of the use of technology and modernization of the tax administration system on taxpayer compliance in increasing economic growth. This research method is quantitative research. The design of this study uses a cross-sectional design method with a sampling technique using purposive sampling. This study uses data analysis with the Partial Least Square (PLS) approach. Data were collected using questionnaires, literature studies, observations, interviews, Focus Group Discussions. The results of the study showed that digital-based Public Service Innovation has a significant effect on Taxpayer Satisfaction and Taxpayer Compliance. Taxpayer Satisfaction has an effect on Taxpayer Compliance.
PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP GOOD CORPORATE GOVERNANCE (STUDI KASUS PT. RATEL SHELBY INDONESIA) Ahmad braja wahyu, Ahmad braja wahyu; Syahputra, Oky; Aristantya, Selvy
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.5875

Abstract

This study aims to determine the impact of internal audit and the audit committee on the implementation of Good Corporate Governance at PT. Ratel Shelby Indonesia. The research strategy employs a quantitative method with a descriptive approach. Data analysis is conducted using multiple linear regression with SPSS software version 25.0.2.0. The population for this study is PT. Ratel Shelby Indonesia, with the research sample consisting of parties involved in internal audit practices and the audit committee related to Good Corporate Governance. Sampling is conducted using a non-probability sampling method with convenience sampling technique. Data collection is performed using a questionnaire distributed to respondents including the audit committee, internal audit unit, company secretary, and financial staff. Hypothesis testing is carried out using the coefficient of determination test and t-test. The results of the study demonstrate that internal audit and the audit committee have a positive impact on the implementation of Good Corporate Governance. This indicates that improved internal audit performance and more effective roles of the audit committee can influence the enhancement of Good Corporate Governance. Good internal audit performance and effective oversight by the audit committee will positively affect Good Corporate Governance at PT. Ratel Shelby Indonesia.
The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Abstract

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.
The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

Abstract

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.
PENGARUH DER, DAR, ROA, DAN SIZE PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Bancin, Sarifah; Juvani, Sheren; Angelia, Nia; Syahputra, Oky
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7220

Abstract

Penelitian ini bertujuan untuk mengetahu pengaruh debt to equity ratio, debt to asset ratio, return on asset, ukuran perusahaan secara parsial dan simultan berpengaruh terhadap nilai perusaahaan pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2023. Populasi dalam penelitian ini adalah Perusahaan Subsektor Makanan Dan Minuman yang terdaftar di BEI sebanyak 24 perusahaan, dengan sampel penelitian dari 8 perusahaan dengan tahun pengamatan selama 5 tahun, dengan jumlah 40 sampel. Teknik pengumpulan data berupa dokumentasi. Teknik analisis yang dalam penelitian menggunakan aplikasi SPSS yang digunakan untuk statistic deskriptif, analisis Regresi Linear Berganda, Uji Parsial, Uji Determinan. Hasil Penelitian menunjukkan bahwa Debt to Equity Ratio berpengaruh secara signifikan terhadap Nilai Perusahaan, Debt to Asset Ratio berpengaruh secara signifikan terhadap Nilai Perusahaan, Return On Asset berpengaruh secara signifikan terhadap Nilai Perusahaan, Ukuran Perusahaan tidak berpengaruh terhadap Nilai Perusahaan dan Debt to Equity Ratio, Debt to Asset Ratio, Return On Asset dan Ukuran Perusahaan memiliki pengaruh terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023.
Determinan Audit Delay pada BPKP di Provinsi Sumatera Utara Zendrato, Julita Roslin Elisabet; Lase, Rini Darma Yanti; Salamah, Choiruna Mardiana; Zain, Jenny; Syahputra, Oky
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3957

Abstract

Financial reports have an important role for stakeholder users, such as governments, lenders, citizens, investors, and various other interests, as a reference for measuring profits and making decisions. The results of the analysis to determine the components that drive audit delays on audited financial reports. This study analyzes variables such as audit tenure, financial distress, audit opinion, and auditor reputation. This study uses a quantitative objective mechanism and includes primary data and distributes questionnaires to researchers at the BPKP office. The sample of this study consisted of auditors at the BPKP office in North Sumatra Province, totaling 60 active auditors on duty. Based on the findings of this study analysis, audit tenure has no significant impact on the occurrence of audit delays in financial reporting. However, financial distress, audit opinion, and auditor reputation have a significant impact on the occurrence of audit delays. In this regard, this study will help prevent audit delays in financial reports.
Analisis Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Medan Petisah Natasya, Natasya; Aristantya, Selvi; Syahputra, Oky
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3435

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak terhadap penerimaan pajak penghasilan (PPh) , pengaruh penagihan pajak terhadap penerimaan pajak penghasilan (PPh) dan pengaruh pemeriksaan dan penagihan pajak secara simultan terhadap penerimaan pajak penghasilan (PPh) pada Kantor Pelayanan Pajak Medan Petisah.Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai pajak yang bekerja di Kantor Pajak Pratama Medan Petisah sebanyak 114 orang. Metode pengambilan sampel yang digunakan adalah teknik random sampling yang menggunakan rumus slovin sehingga sampel yang digunakan adalah 53 sampel. Metode analisis penelitia yang digunakan pada penelitian ini adalah metode kuantitatif. Metode analisis yang digunakan adalah metode analisis deskriptif, uji asumsi klasik, uji kelayakan model dan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemeriksaan pajak berpengaruh positif terhadap penerimaan pajak, penagihan pajak berpengaruh positif terhadap penerimaan pajak serta pemeriksaan pajak dan penagihan pajak secara bersama-sama berpengaruh positif dan signifikan terhadap penerimaan pajak. Sehingga dapat dikatakan bahwa semakin baik pemeriksaan dan proses penagihan pajak yang dilakukan, maka akan semakin besar pula penerimaan pajak yang diperoleh.
Co-Authors Ahmad braja wahyu, Ahmad braja wahyu Amril Amril Angelia, Nia Ardilla, Yola Aristantya, Selvy Bancin, Sarifah Chairul Imam Debi Masri, Debi Dewi Permata Sari Enda Noviyanti Simorangkir Gisella Maria, Gisella Irma Herliza Rizki Juvani, Sheren Lase, Rini Darma Yanti Manullang, Stefanus Efrata Mawarli, Mawarli Muammar Rinaldi Natasya Natasya PARHUSIP, ARISMAN Purba, Benhard Sebastian PUTRI WAHYUNI Salamah, Choiruna Mardiana Selvi Aristantya Sembiring, Santy Chatarina Suwanto, Felicia Vimalananda, Yuga warta Simamora, Rina Zain, Jenny Zendrato, Julita Roslin Elisabet