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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
ARYA PRADIPTA
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.049 KB)

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.363 KB) | DOI: 10.34208/mia.v10i1.22

Abstract

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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Abstract

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

Abstract

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

Abstract

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.
Co-Authors Denisa Sabila Dicky Supriatna Ferby Claudia INDRA ARIFIN DJASHAN MARIA DEVINA Muhammad Ghazi MUINDRO RENYOWIJOYO Nathania Karta Djaya NUR HIKMAH WIDYANINGSIH Putri Aulia Afifah SUPRIATNA, DICKY Sutiningsih YOHAN YOHAN Yulius Kurnia Susanto