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PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN, DAN CASH HOLDING TERHADAP PRAKTIK PERATAAN LABA NUR HIKMAH WIDYANINGSIH; Arya Pradipta; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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The purpose of this research is to determine whether dividend policy, income tax, cash holding, institutional ownership, net profit margin, and leverage affect the opportunities for income smoothing practice. This research data consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. This study used purposive sampling method and had a sample of 34 companies with a total of 102 companies. This study used binary logistic regression data processing. The results of the research obtained in this research are dividend policy, income tax, cash holdings, institutional ownership, net profit margins, and leverage have no influence on the practice of income smoothing

Karakteristik Perusahaan dan Corporate Governance terhadap Tax Avoidance Nathania Karta Djaya; Arya Pradipta
Media Bisnis Vol 14 No 1 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i1.1679

The purpose of this study is to find out empirical evidence of components that affect the tax avoidance. The components that affect it are Return on Assets (ROA), company size, capital intensity, independent commissioner, age firm, leverage, audit committee, and inventory intensity. This study chooses manufacturing companies as the samples. The data were obtained from manufacturing company’s financial statement that listed in Indonesia Stock Exchange (IDX) from the years 2018 until 2020. After selecting the sample using purposive sampling technique, the of 61 companies was obtained with a total of 183 data. To analyze the correlation of independent variable to dependent variable, which is tax avoidance, this study using multiple regression technique. The conclusion of this study is audit committee affect tax avoidance. Many members of the audit committee provide coverage to be able to intervene in determining tax policies in the company. The more the number of audit committees (AC), the higher the level of tax avoidance activities. While Return on Asset (ROA), company size, capital intensity, independent commissioner, age firm, leverage, and inventory intensity do not affect tax avoidance.

Faktor-Faktor yang mempengaruhi Earnings Persistence Ferby Claudia; Arya Pradipta
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to obtain empirical evidence regarding the effect of the independent variables on institutional ownership, sales volatility, managerial ownership, operating cash flows, permanent book tax differences, and temporary book tax differences on the dependent variable, namely earnings persistence. The population used in this study were manufacturing companies that were consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020. The sample selection in this study used the purposive sampling method, and the method used to analyze the data was the multiple regression method. . Based on the predetermined sample criteria, the number of companies used as samples in this study were 35 companies. The results of this study indicate that the independent variable, namely sales volatility, has an influence on Earnings Persistence. Meanwhile, the other independent variables, namely institutional ownership, managerial ownership, operating cash flow, permanent book tax differences and temporary book tax differences have no effect on earnings persistence.

Magang Bersertifikat Community Intern di Zenius Education Denisa Sabila; Muhammad Ghazi; Arya Pradipta
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 1 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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This Internship Report was written to explain the writer’s activities during her internship period in Zenius Education through Magang Bersertifikat Kampus Merdeka Program which was held by the Minsitry of Education. In this report, there would be an explanation about the company itself and the writer’s routinity as a part of the Community team. The explanation included were the distribution of jobs in Community, the writer’s daily job (That’s to manage Live Q&A Alumni Series Program), and also the process of making her Final Assignment with other Community Interns. The final assignment which named after UTBK Fest, was initiated to be a one-time event that involved the alumni and Zenius current user. It was a collaboration project with some other teams and was held on January 2022.

Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient Putri Aulia Afifah; Arya Pradipta; Dicky Supriatna
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2136

This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.

Pengaruh Persistensi Laba, Risiko Sistematik, dan Faktor lainnya terhadap Earnings Response Coefficient Putri Aulia Afifah; Arya Pradipta; Dicky Supriatna
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2136

This study aims to obtain empirical evidence of factors that influence the earnings response coefficient. The independent variables in this study are capital structure, systematic risk, company size, growth opportunity, profitability, and earnings persistence. While the dependent variable in this study is the earnings response coefficient (ERC). The object in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A total of 50 companies with a total of 147 data were obtained using the purposive sampling method and was tested with the moderating regression analysis method. According to the hypothesis test, the result of this study is that capital structure, systematic risk, firm size, growth opportunities, profitability, and earnings persistence have no effect on the earnings response coefficient. No effect means that the increase or decrease capital structure, systematic risk, company size, growth opportunities, profitability and earnings persistence will not affect the market reaction to earnings announcements, thus that not reflect the value of earnings response coefficient.

MANAJEMEN LABA: TATA KELOLA PERUSAHAAN DAN ALIRAN KAS BEBAS ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol. 21 No. 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i2.624

The purpose of this study is to examine the factors that influence earnings management in Indonesia. Those factors are profitability, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership, managerial ownership and free cash flow. The population are non financial companies listed in Indonesia stock exchange. This study used 283 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that profitability and free cash flow have influence to earnings management. While, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership and managerial ownership do not have influence to earnings management.

PENGARUH ROA, LEVERAGE, KOMITE AUDIT, SIZE, SALES GROWTH TERHADAP TAX AVOIDANCE YOHAN YOHAN; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-1.704

The purpose of this research to examine the factors that influencing Tax Avoidance. Those factors are Return on Asset (ROA), Leverage, Audit Committee, Size, and Sales Growth to Tax Avoidance. The population of this research is manufactured companies which consistently listed in Indonesia Stock Exchange from 2013 to 2015. Samples are obtained through purposive sampling method, in which only 69 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 207 data available are taken as the samples. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that Return on Asset has influence toward Tax Avoidance, while Leverage, Audit Committee, Size and Sales Growth have no influence toward Tax Avoidance.

CORPORATE GOVERNANCE'S ROLE IN SHAPING TRANSFER PRICING PRACTICES Clearesta Gianchiara; Arya Pradipta; Magda Siahaan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1390

This study aims to uncover evidence on the impact of tax, bonuses, company size, tunneling incentives, profitability, corporate governance, and sales growth on transfer pricing. This research is based on existing data and utilizes a selective sampling technique to gather data from 49 manufacturing firms listed on the Indonesia Stock Exchange between 2015 and 2020. The findings suggest that the size of a company and its corporate governance practices play a role in influencing transfer pricing. On the other hand, factors like taxes, bonuses, profit margins, and sales growth do not seem to impact transfer pricing decisions. The size of a company may impact management’s choices regarding transfer pricing activities with affiliated entities.

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