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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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 Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Sustainable Tourism and Entrepreneurship International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Ilmu Manajemen (JUIIM) JURNAL ECONOMINA Jurnal Manajemen Bisnis Kewirausahaan 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 Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa International Journal of Management and Business Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Amnesty: Jurnal Riset Perpajakan CREATIVE: Jurnal Pengabdian Masyarakat Jurnal Akuntan Publik Optimal: Jurnal Ekonomi dan Manajemen

Imam Hidayat

Universitas Muhammadiyah Tangerang

Author-ID : 2496457

Humanities 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 Public Health Social Sciences Other

Published : 103 Documents Claim Missing Document

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PENGARUH KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI Repi Dwi Putri; Hesty Ervianni Zulaecha; Imam Hidayat; Eko Sudarmanto
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, leverage, dan financial distress terhadap konservatisme akuntansi pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.

PENGARUH THIN CAPITALIZATION, KARAKTER EKSEKUTIF, CSR DAN PROFITABILITAS TERHADAP TINDAKAN PENGHINDARAN PAJAK Riska Kartika Sari; Dirvi Surya Abbas; Imam Hidayat; Daniel Rahandri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Tujuan penelitian ini adalah untuk mengetahui pengaruh thin capitalization, executive character dan CSR terhadap tindakan penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa thin capitalization, CSR dan profitabilitas berpengaruh positif dan negatif terhadap penghindaran pajak, karakter eksekutif tidak berpengaruh signifikan terhadap penghindaran pajak.

PENGARUH HUTANG, KEPEMILIKAN SAHAM, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Rosdwiana Putri Dewi; Dirvi Surya Abbas; Imam Hidayat; Dewi Rachmania
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to obtain empirical evidence of the influence of debt, share ownership, board of commissioners and profitability on disclosure of food and beverage company social responsibility on the IDX in 2015-2021. This study uses financial report data from food and beverage companies during the 2015-2021 period. As well as obtaining answers to the gaps in several previous research results. The analytical tool used to test the effect between variables in this study is a simultaneous test (f test) and partial test (t test) regarding each variable X on variable Y with a confidence level of 95%. Then from the partial test results using the t test. t test is known that debt, foreign share ownership, the board of commissioners and profitability have a significant effect on social responsibility. The entire analysis uses the e-views program. The results of this study are expected to provide an overview and understanding of corporate social responsibility disclosure.

Pengaruh Intensitas Asset Tetap, Intensitas Modal, Pertumbuhan Penjualan dan Leverage terhadap Tax Avoidance Sari Yulyanti; Dirvi Surya Abbas; Imam Hidayat; Watiyarrahmah Watiyarrahmah
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to examine the effect of fixed asset intensity, capital intensity, sales growth, and leverage on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used in this study is purposive sampling with the number of selected samples as many as 8 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 show that the intensity of fixed assets,capital intensity, sales growth (sales growth), profitability and leverage have a simultaneous effect on tax avoidance. Partially, the intensity of fixed assets has no effect, sales growth has a negative effect, and leverage has a positive effect on tax avoidance.

Pengaruh Corporate Governance, Profitabilitas, Capital Intensity, Ukuran Perusahaan Terhadap Manajemen Pajak Siroj Tholibin; Dirvi Surya Abbas; Hamdani Hamdani; Imam Hidayat
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

The purpose of this study was to determine the effect of corporate governance, profitability, capital intensity, company size on manufacturing companies listed on the Indonesia Stock Exchange. The time period used is 7 years, namely 2015-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2021 period totaling 125 companies and a sample of 25 companies was obtained using the purposive sampling method. The number of observational data is 125 data. The type of data used is secondary data. The research method used is panel data regression analysis assisted by the Eviews 9 program. The results of this study indicate that partially independent commissioners have a positive effect on tax management, profitability has no effect on tax management, capital intensity has no effect on tax management, and size has no effect on tax management

Pengaruh Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen, dan Dewan Direksi terhadap Sustainability Report Disclosure Septi Ludianah; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

The purpose of this study is to empirically prove the effect of profitability, Institutional Ownership Independent Board of Commissioners and Board of Directors Towards Sustainability Report Disclosure (In Sector Companies Mining Listed on the Indonesia Stock Exchange for the Period 2018 – 2021 ) The population of this study includes all companies in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Technique sampling using purposive sampling technique. Based on predetermined criteria obtained 10 companies. Type of data used is secondary data obtained from the official website of each company mining. The analytical method used is data logical regression analysis panel. The results showed that profitability, institutional ownership and The Independent Board of Commissioners has no effect on the Sustainability Report Disclosure, while the Board of Directors has a significant positive effect Sustainability Report Disclosure. Taken together, the research shows that Profitability, Institutional Ownership, Independent Board of Commissioners and Board of Directors on Sustainability Report Disclosure.

Pengaruh Likuiditas, Leverage, dan Konservatisme Akuntansi Terhadap Kualitas Laba Ersa Amanda Maulida; Dirvi Surya Abbas; Imam Hidayat; Hamdani, Hamdani
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Tujuan dari penelitian ini untuk menguji dan menganalisis pengaruh likuiditas, leverage dan konservatisme akuntansi terhadap kualitas laba. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel dengan menggunakan teknik purposive sampling menghasilkan 45 observasi perusahaan. Teknik analisis yang digunakan yaitu analisis statistik deskriptif dan analisis statistik inferensial dengan uji interaksi moderated analysis regression sebagai analisis regresi moderasinya. Hasil pengujian hipotesis menunjukkan bahwa likuiditas dan konservatisme akuntansi tidak berpengaruh terhadap kualitas laba, serta leverage berpengaruh terhadap kualitas laba.

THE MEDIATING ROLE OF AUDIT QUALITY IN THE RELATIONSHIP BETWEEN NON-FINANCIAL FACTORS OF AUDIT FEES Hidayat, Imam; Abbas, Dirvi; Hamdani, Hamdani; Saad, Asni
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14308

The Sun Nusantara Prima (SNP) designed incorrect receivables by generating fictitious sales with Columbia client data. It was unfortunate that Deloitte, the auditor, was unable to report the detection of a fraudulent scheme in SNP's financial statements. The research aims at investigating the influence of firm complexity, size, and independent commissioners on audit fees. The research's population consisted of manufacturing companies that were listed on the BEI. The complexity of the firm and Audit quality influenced the audit fee. Company size and The Independent Commissioner had no significant effect on audit fees. Furthermore, the Company's Complexity affected audit costs with audit quality as a mediating variable. These findings were inconsistent with the agency's theory, where lack of independent commissioner supervision suppressed management intervention against auditors so that sometimes they were given information that was not relevant and reliable. Therefore, public accountants made mistakes in making their opinions.

Pengaruh Profitabilitas, Free Cash Flow, Kebijakan Deviden, Dan Leverage Terhadap Nilai Perusahaan: Pengaruh Profitabilitas, Free Cash Flow, Kebijakan Deviden, Dan Leverage Terhadap Nilai Perusahaan Selvianah, Meidi; Hidayat, Imam
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 1 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.321

Penelitian ini bertujuan untuk mengetahui bahwa Profitabilitas, Free cash flow, Kebijakan deviden, dan Leverage apakah dapat mempengaruhi nilai perusahaan atau tidak. Penelitian ini diharapkan dapat memberikan kontribusi teori berupa bukti empires mengenai pengaruh Profitabilitas, free cash flow, kebijakan deviden, dan leverage, secara bersama dan parsial terhadap nilai perusahaan sektor industri dasar dan kimia yang terdaftar di bursa efek Indonesia (BEI). Metode penelitian ini menggunakan data kuantitatif. Analisis informasi yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji koefisien determinasi, uji f, dan uji t. Prosedur yang digunakan adalah e-views versi 12, hasil penelitian menunjukan Profitabilitas berpengaruh positif terhadap nilai perusahaan,Free cash flow tidak berpengaruh terhadap nilai perusahaan, Kebijakan deviden berpengaruh negatif terhadap nilai perusahaan, Leverage berpengaruh negatif terhadap nilai perusahaan, pada perusahaan sektor industri dasar dan kimia periode 2018-2020

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Tangerang: Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Tangerang Hidayat, Imam; Maulana, Lusiana
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 1 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.322

Tujuan dari penelitian ini adalah untuk mengetahui apakah sanksi perpajakan, kualitas pelayanan perpajakan dan sosialisasi perpajakan secara bersama-sama berpengaruh terhadap kepatuhan membayar pajak kendaraan bermotor. Pendekatan penelitian kuantitatif menggunakan Metode Survey. Hasil uji validitas data dalam penelitian ini diketahui bahwa n 100, a 0,05 dan besarnya df yang dapat dihitung dari 100 sampai 2 98, dinyatakan valid. Uji multikolinearitas menunjukkan bahwa tidak ada nilai korelasi yang lebih besar dari 0,8. VIF kurang dari 10 dan nilai toleransi lebih besar dari 0,01 yang tidak dapat menjadi masalah multikolinearitas. Kesimpulan Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak di wilayah Kota Tangerang. Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak di wilayah Kota Tangerang. Kualitas pelayanan perpajakan berpengaruh positif namun tidak signifikan terhadap kepatuhan wajib pajak di wilayah Kota Tangerang.

Co-Authors Aan Ramadha Azkiya Abbas, Dirvi Surya Adela Rhiana Novitasari Adelia Eka Resimasari 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 Ananta Pasya Octaviani Anggi Aprilia Anggi Aprilia Anggun Munifatul Afifah Apriansyah Saputra Aprilliani Tri Wiyanti Ardiana Salsabila Putri Asri Fitri Annisa Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Budi Rohmansyah Carisa Dea Ananda Choirunnisa, Tarisa Adinda Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Dewi Rachmania Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Dwi Ayu Paradita Dwi Ayu Paradita Dwi Oktaviani Efta Widiyah Ekasari, Andini Eko Sudarmanto Eko Sudarmanto Eldi Efriadi Ellyana, Reza Aini Eni Suharti Ersa Amanda Maulida Esa Nur Oktafianis Fani Apriliyani Fani Apriliyani Farras Putri Ramadhani Febrian Pamela Febrianto, Hendra Galuh Firda Khalimatussyadiyah Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Hesty Ervianni Zulaecha Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Hustna Sarra Dara Imas Kismanah Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Irfan Fadholi Putra Irmadina, Zahra Puji Iwan Setiadi Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juana Noviyanti Juli Anwar Kharinda Mitha Defitri Khoirunnisa Khoirunnisa Khusnul Khotimah Kimsen Kimsen Kimsen KIMSEN, KIMSEN Kurniawati, May Mulan Lutvia Istiqomah Marsanda Apriyanti Maulana, Lusiana Mega Fatimah Rosana Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Mutia Kholisah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Noorkartina Mohamad Novi Sriwahyuni Nurato Nurul Adibah Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Perwithasari, Resi Petty Aprilia Sari Pika Prawesty Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Rachmania, Dewi Raden Doli Tejabaskara Rahardja, Liana Rahayu Nur Listiyo Ningsih Rara Andini Reni Anggraeni Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rizki Bella Andhika Siregar Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Susiana Nur Fita Sazali Zainal Abidin Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sri Wahyuni Suhariyanto Sukiranto, Sukiranto Susilawati Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Tasrullah, Tatang Triana Zuhrotun Aulia Triana Zuhrotun Aulia Umi Masruroh Virania Aulia Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widya Ayu Lestari wulan safitri Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni

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