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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi dan Pajak Jurnal Ilmiah Universitas Batanghari Jambi Jurnal RAK (Riset Akuntansi Keuangan) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JAZ: Jurnal Akuntansi Unihaz Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi : Transparansi dan Akuntabilitas JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Endang Masitoh
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Industri Sektor Barang Konsumsi di Bursa Efek Indonesia Periode 2015-2019 Sholikha Nur Rohmah; Endang Masitoh; Yuli Chomsatu
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.345

Abstract

This study aims to determine company size, company age, capita1 structure, financia1 performance and dividend po1icy on firm value. The research method used is a quantitative method. The data used in this study is secondary data in the form of financia1 reports from the website (www.idx.co.id). The popu1ation in this study are industria1 manufacturing companies in the consumer goods sector 1isted on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The samp1e was se1ected from the purposive samp1ing method and obtained a samp1e of 19 companies from severa1 predetermined criteria. The ana1ytica1 technique used in this study is mu1tiple 1inear regression ana1ysis with the he1p of SPSS version 22 program. The resu1ts of the ana1ysis show that firm size, firm age and dividend po1icy affect firm value. Whi1e, capita1 structure and financia1 performance have no effect on firm value. The resu1ts of this study are expected to add insight into know1edge and become usefu1 inputs about the value of the company in a company and re1ated agencies.
Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance Dian Eva Marlinda; Kartika Hendra Titisari; Endang Masitoh
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.166 KB) | DOI: 10.33087/ekonomis.v4i1.86

Abstract

Tax Avoidance is a taxpayer's attempt to exploit the legal gap for the tax to be minimized. The study aims to empirically know the influence of good corporate governance (independent Board of Commissioners, institutional ownership, Audit Committee), profitability, capital intensity, and size of the company To the tax avoidance of the banking sector companies listed on the Indonesia Stock Exchange (IDX) with a 3-year observation period in 2016-2018. The theory used in this study was agency theory. The population in this research is the entire banking sector company listed on the Indonesia Stock Exchange period 2016-2018 with the determination of research samples using the purposive sampling method, resulting in a sample of 21 companies Banking sector. The data analysis techniques used in this study were multiple linear regression. The results of this research show that an independent board of Commissioners, profitability, and capital intensity do not affect tax avoidance. Meanwhile, institutional ownership, audit committee, and size affect tax avoidance.
Analisis pengaruh perputaran modal kerja, struktur modal, dan ukuran perusahaan terhadap profitabilitas Ardo Muhamad Richard; Endang Masitoh; Riana Rachmawati Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1017

Abstract

This study looks at how changes in working capital turnover, capital structure, and firm size can affect a profitability. This study covers period from 2016-   2020. The data used in this study annual report for property and real estate sector companies listed on the Indonesia Stock Exchange between 2016 and 2020 period. The population used in this study is all  these companies. In this study, we use multiple linear regression analysis to analyze quantitative data. Sampling method using is objective sampling method Based on the sampling method, there are 13 company in the property and real estate sector that meet the criteria. Financial statement documentation The method used in this study is the method of collecting and recording annual report. The study looked at 65 samples from the company's annual report for 2016-2020. This Study found the working capital turnover and capital structure had an effect on profitability, while company size had no effect. The model determination test showed that the independent variables affected on profitability. This shows that an increase in working capital turnover and capital structure can increase on profitability, and conversely a decrease in working capital turnover and capital structure will reduce on profitability, but this shows that company size does not affect on profitability. Increasing or decreasing company size does not affect profit.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN Nia Agustina Dewi; Siti Nurlaela; Endang Masitoh
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1332

Abstract

This research was conducted in the food and beverage sub-sector companies listed on the Stock Exchange in the 2013-2018 period. In this study aims to determine the effect of leverage, liquidity, activity ratios and company size on profitability in the food and beverage sub-sector listed on the Stock Exchange in 2013-2018. The type of data used in this study is secondary data. The samples used in this study were 8 companies. Sampling in this study was conducted by purposive sampling method. The method of data analysis uses multiple linear regression test. The results of this study, namely: First, leverage does not affect profitability. Second, liquidity has no effect on profitability. Third, the activity ratio has no effect on profitability. Fourth, company size affects profitability. This research is beneficial for academics to be able to improve, improve their ability and understanding and can solve problems raised by the author regarding Leverage, Liquidity, Activity Ratios and Firm Size to Profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI Oktavia nur hidayah; endang Masitoh; riana rachmawati dewi
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1334

Abstract

Tax avoidance is technique used by companies in minimizing the tax burden without violate the rules of taxation legislation. This study aims to examine factor affect tax avoidance. Some independent variabel which used this study include profitability (ROA), leverage (DER), capital intensity, firm size and the proportion of independent commissioners.The population of the research is the company of mining companies listed on Indonesia Stock Exchange. The sample was chosen by purposive sampling which consist of 12 companies in the period of 2016-2018. Data sources is secondary data obtained from BEI website (www.idx.co.id). The analysis technique used in this research is multiple linear regression analysis. Tax avoidance is measured through Effective Tax Rate (ETR). The result of the analysis showed that profitability (ROA) and capital intensity have effect on tax avoidance as for leverage (DER), firm size and the proportion of independent commissioners have no effect on tax avoidance. Therefore, the need for supervision from the government in mailing the reporting regulation of financial statements to minimize the practice of tax avoidance in the company.
PENGARUH KUALITAS LAYANAN, KESADARAN PAJAK, PEMERIKSAAN PAJAK, PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KECAMATAN DELANGGU Adi Hartopo; Endang Masitoh; Purnama Siddi
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.655 KB) | DOI: 10.31599/jiam.v16i2.394

Abstract

This study aims to determine the effect of service quality, tax awareness, tax audits, tax knowledge, and tax sanctions on tax payer compliance. The population in this study are private motor vehicle taxpayers registered in SAMSAT in Delanggu sub-district. The sample in this study is the motor vehicle taxpayer who is domiciled in the Delanggu sub-district. The sampling technique in the study is the accidental sampling method, which is a method based on coincidence that anyone who is subject to PKB accidentally encountered by the researcher can be sampled if the PKB mandatory that happens to be encountered is assessed right as a data source. Data analysis techniques in this study used multiple linear regression. This study found that the compliance of individual taxpayers was influenced by tax awareness, tax audits, tax knowledge. Meanwhile, service quality and tax sanctions do not affect the compliance of motor vehicle taxpayers in Delanggu sub-district.
Pengaruh Pengungkapan Environmental, Social, dan Governance terhadap Kinerja Perusahan Azka Zahrotun Nisa; Kartika Hendra Titisari; Endang Masitoh
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1111.143 KB) | DOI: 10.47467/alkharaj.v5i5.3410

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh pengungkapan environmental, social, dan governance (ESG) terhadap kinerja perusahaan, dengan menggunakan indikator kinerja perusahaan terdiri dari kinerja operasional, kinerja keuangan, dan kinerja pasar. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021, dimana 10 perusahaan diantaranya memenuhi kriteria purposive sampling penelitian. Metode analisis data dalam penelitian ini mengggunakan analisis regresi linier berganda, untuk tiga model regresi model ROA, model ROE, dan model TOBINQ. Berdasarkan hasil analisis penelitian menunjukkan bahwa pengungkapan environmental, social, dan governance (ESG) berpengaruh terhadap kinerja operasional dan kinerja pasar perusahaan. Tetapi, pengungkapan environmental, social, dan governance (ESG) tidak berpengaruh terhadap kinerja keuangan perusahaan. Pengungkapan environmental, social, dan governance (ESG) dapat meningkatkan profitabilitas perusahaan sehingga menarik perhatian stakeholders, meskipun dalam upaya pengungkapan informasi memerlukan biaya lebih.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Novi Catur Prasetyo; Riana Riana; Endang Masitoh
Modus Vol. 31 No. 2 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i2.2401

Abstract

ABSTRACTThe purpose of this study is to find out and analyze the effect of tax planning, deferred tax expense and audit quality on earnings management. The population of this research is the automotive and component sub-sector manufacturing companies listed on the Stock Exchange in 2013-2017. The sample method used in this study is purposive sampling with a total of 32 financial statements obtained. Based on the results of multiple linear regression tests assisted by the SPSS 19.0 program, the first hypothesis shows a significant effect on earnings management. The second hypothesis shows that the deferred tax expense does not affect earnings management. The third hypothesis shows that audit quality has a negative effect on earnings management.Keyword : earnings management; tax planning; deferred tax expense; audit qualityABSTRAKPenelitian ini bertujuan untuk menemukan dan menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan kualitas audit terhadap manajemen laba. Populasi riset ini adalah perusahaan-perusahaan manufaktur dalam sub-sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2017. Metode pengambilan sampel adalah purposive sampling dengan total 32 laporan keuangan. Hasil analisis multiple linear regression menggunakan Program SPSS 19.0 menunjukkan pengaruh perencanaan pajak yang signifikan terhadap manajemen laba. Sedangkan beban pajak tangguhan tidak mempengaruhi manajemen laba. Sementara itu, kualitas audit memiliki pengaruh negatif terhadap manajemen laba.Kata kunci: manajemen laba; perencanaan pajak; beban pajak tangguhan; kualitas audit
Co-Authors Adi Hartopo Anita Wijayanti Anita Wijayanti Annisa' Amanattyas wahyudi Putri Ardo Muhamad Richard Azka Zahrotun Nisa Dahlia Nur Muslimah Deni Fitriani Dian Eva Marlinda Fachrul Ananto Firdaus Ilham Ahmad Maulana Kartika Hendra Titisari Kharisma Aulia Dianitha Mus Yulianto Nesti Rahmawati Trisnanda Nia Agustina Dewi Novi Catur Prasetyo Nunung Harnanto Nurwanto Nurwanto Oktavia nur hidayah Pungky Rahmawanti Purnama Siddi Purnama Siddi Rani Milansari Rekno Agustina Riana R Dewi Riana R. Dewi Riana Rachmawati Dewi Riana Riana Santi Duwi Nuryani Sholikha Nur Rohmah Siti Nurlaela Suhendro Suhendro Tria Meinawati Venesa Yurika Avisha Yesi Benita Yuli Chomsatu