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All Journal Jurnal Reviu Akuntansi dan Keuangan JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknik Mesin JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Amnesty: Jurnal Riset Perpajakan Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Sustainable Tourism and Entrepreneurship Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Manajemen Bisnis Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business

Imam Hidayat

Universitas Muhammadiyah Tangerang

Author-ID : 2496457

Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Kompensasi Rugi Fiskal,Return on Asset,Leverage, dan Sales Growth terhadap Tax Avoidance Selly Ariyanti Lestari; Hesty Ervianni Zulaecha; Imam Hidayat; Samino Hendrianto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 3 (2022): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of Fiscal Loss compensation, Return On Assets, Leverage, and Sales growth, on tax avoidance in the chemical industry sector listed on the Indonesia Stock Exchange (IDX). The research period used is 4 years period 2017-2019.The population of this study includes all companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The analysis used is panel data logistic regression analysis.The results showed that Return on Assets had a negative effect on Tax Avoidance, Fiscal Loss Compensation, Leverage, Sales Growth, did not have a significant effect on tax avoidance.The data analysis technique used in this study is multiple linear regression and processed using the Eviews 9.0 program.

PENGARUH LIKUIDITAS, STRUKTUR MODAL, PERPUTARAN KAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN Yesika Ade Noviyani; Hesty Ervianni Zulaecha; Imam Hidayat; Ahmad Jayanih
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 3 (2022): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Profitability shows the company's ability to earn profits related to sales, total assets and capital with certain measurements. The purpose of this study was to determine the effect of liquidity, capital structure and cash turnover on the profitability of empirical study companies in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015 - 2021 period. The research approach used is quantitative research. The research period was carried outfor 7 years, namely the 2015 - 2021 period. The population of this study included all food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015 - 2021 period. The sampling technique was using purposive sampling technique. Based on the established criteria, 10 companies have met these criteria. The type ofdata used is secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis method used is panel data regression analysis using Eviews software version 10.0. In this study, profitability is measured using return on assets. The results showed that liquidity as measured by the current ratio had a positive effect on profitability, while the capital structure as measured by the debt to equity ratio had negative effect on profitability, cash turnover had no negative effect on profitability as well as sales growth as measure by the degree of operating leverage had a negatif effect on profitablity. The simultaneous test results for liquidity, capital structure and cash turnover have ajoint effect on profitability.

Corporate Social Responsibility, Intellectual Capital Disclosure, Dan Risiko Bisnis Terhadap Nilai Perusahaan Sadenah Berlin; Dirvi Surya Abbas; Imam Hidayat
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1679

The purpose of this study was to determine the effect of Corporate Social Responsibility, Intellectual Capital Disclosure, and Business Risk on Firm Value variable in mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely 2017-2021. The population in this study includes mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021 with a sampling technique that uses purposive sampling. The type of data used is secondary data obtained from the official website of the IDX and the company. The data analysis technique used is panel data regression. The results of the study stated that Corporate Social Responsibility and Intellectual Capital Disclosure had an effect on firm value.

Pengaruh Pajak, Ukuran Perusahaan, Exchange Rate dan average Terhadap Transfer Pricing Choirunnisa, Tarisa Adinda; Abbas, Dirvi Surya; Hidayat, Imam; Sriyanto, Sriyanto
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.399

The purpose of this study was to determine the effect of tax, firm size, tunneling incentive and leverage on transfer pricing in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2015-2021 period. The population of this study includes all food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 6 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that tunneling incentives have an effect on positive on transfer pricing, while taxes, firm size, and leverage have no effect on transfer pricing.

PENGARUH LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS DAN BIAYA OPERASIOANL TERHADAP PAJAK PENGHASILAN BADAN Tasrullah, Tatang; Zulaecha, Hesty Ervianni; Hidayat, Imam; Kimsen, Kimsen
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.400

The purpose of this study is to examine the effect of Leverage, Company Size, Capital Intensity, Profitability and operating costs on Corporate Income Tax. The population in this study consisted of coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used are secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Leverage has a significant positive effect, and Firm Size has a significant negative effect. Meanwhile, Capital Intensity, Profitability and operating costs have no effect on Corporate Income Tax.

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS dan KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK Irmadina, Zahra Puji; Zulaecha, Hesty Ervianni; Hidayat, Imam; Rachmania, Dewi
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.402

The purpose of this study was to determine the effect of firm size, leverage, profitability, independent board of commissioners listed on the Indonesia Stock Exchange (IDX). The time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been set in the period of 42 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that firm size had no significant effect on tax management, leverage had no significant effect on tax management and profitability had a significant effect on tax management, independent commissioners had a positive effect on tax management, and simultaneously firm size, leverage, profitability and independent commissioners were simultaneously Together they affect tax management.

PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Dwi Ayu Paradita; Hesty Ervianni Zulaecha; Imam Hidayat; Dewi Rachmania
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of leverage, profitability, liquidity, managerial ownership, and institutional ownership on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the period 2015-2019. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained 7 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy. Leverage, profitability, and liquidity have no significant influence on dividend policy. Leverage, profitability, liquidity, managerial ownership, and institutional ownership together affect dividend policy

PENGARUH UKURAN PERUSAHAAN,AKTIVITAS PERUSAHAAN,PRODUKTIVITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Fani Apriliyani; Dirvi Surya Abbas; Imam Hidayat; Imas Kismanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>t-table value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure

Pengaruh Eksternal Pressure, Leverage, dan Ukuran Perusahaan Terhadap Financial Statement Fraud Adelia Eka Resimasari; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imam Hidayat
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.931

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang efektivitas tekanan eksternal yaitu leverage, dan rasionalisasi dalam mendeteksi kecurangan laporan keuangan. Variabel fraud triangle yang digunakan adalah tekanan dengan proksi external pressure (LEVERAGE), dan financial statement fraud (M-Score), dan rasionalisasi dengan proksi rasionalisasi (TATA). Dalam penelitian ini untuk mendeteksi kecurangan laporan keuangan digunakan proksi manajemen laba dengan akrual diskresioner sebagai variabel dependen. Populasi penelitian ini adalah BEI tahun 2017-2021. Analisis data yang dilakukan adalah tekanan eksternal (LEVERAGE), rasionalisasi (TATA) berpengaruh terhadap kecurangan laporan keuangan, sedangkan tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS , DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Anggi Aprilia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Imam Hidayat
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.932

This study aims to examine the effect of Profitability, Leverage, Liquidity and Company Size on Stock Returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely 2015-2021. The population of this study includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling. Based on predetermined criteria, 17 companies were obtained from food and beverage companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews software version 9.0. The panel data regression model used is the Fixed Effect Model. In this study the dependent variable is Stock Return and the independent variables are Profitability (return on equity), Leverage (debt to equity ratio), Liquidity (Current ratio) and company size (size). The results of this study indicate that Profitability and Liquidity have a positive effect on Stock Returns. Meanwhile, Leverage and Firm Size have no effect on Stock Return. Simultaneously Profitability, Leverage, Liquidity and Company Size affect Stock Returns.

Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Adelia Eka Resimasari Adityaningsih, Amelia Ahmad Jayanih Ahmad Jayanih Ahmad Mukoffi, Ahmad Ahmad Zaki Mubbarok Ahmad, Shieva Nur Azizah Ahmad Aldi Al Adiat Alen Verlianti Alifah Fauzi Ananda, Carisa Dea Anggi Aprilia Anggun Munifatul Afifah Aprilia Sari, Petty Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Awaliah, Hilda Nur Budi Rohmansyah Cakti Indra Gunawan Choirunnisa, Tarisa Adinda Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Dwi Ayu Paradita Dwi Oktaviani Ekasari, Andini Eldi Efriadi Ellyana, Reza Aini Eni Suharti Ersa Amanda Maulida Fani Apriliyani Febrianto, Hendra Galuh Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Husna Darra Sarra Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Irmadina, Zahra Puji Iwan Setiadi Iyas, Moh Kholilurrahman Izdahara Afrina Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juli Anwar Khalimatussyadiyah, Firda Kharinda Mitha Defitri Khusnul Khotimah Kimsen KIMSEN, KIMSEN Lestari, Widya Ayu Lutvia Istiqomah Magfirli, Arief Khoir Mardiah, Enok Mardiah Maulana, Lusiana Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Novi Sriwahyuni Nurato Nurato, Nurato Nurjaya, Grasiani Saputri Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pambudi, Januar Eky Perwithasari, Resi Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Putri, Ardiana Salsabila Rachmania, Dewi Rahardja, Liana Rahayu Nur Listiyo Ningsih Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Petty Aprilia Sari, Susiana Nur Fita Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shafira, Shoumi Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siregar, Rizki Bella Andhika Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sriyanto Sriyanto Sudarmanto, Eko Suhariyanto Sukiranto, Sukiranto Susilawati, Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Tasrullah, Tatang Triana Zuhrotun Aulia Triana Zuhrotun Aulia Umi Masruroh, Umi Virania Aulia Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widiyah, Efta Wilda Rasaili Wildan Yusuf, Muhammad Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni

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