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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
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 FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT Muhamad Rafly Herdiansyah; Dirvi Surya Abbas; Imam Hidayat; Mohammad Zulman Hakim
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.116

Abstract

This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Muhammad Farhan Genio Srikandi; Hesty Ervianni Zulaecha; Imam Hidayat; Imas Kismanah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.118

Abstract

This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Docu-mented is empirical evidence that small-, medium- and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, LEVERAGE,DAN BEBAN PAJAK TERHADAP TRANSFER PRICING Nadiah Adilah; Dirvi Surya Abbas; Imam Hidayat; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.120

Abstract

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
Pengaruh Investment Opportunity Set, Political Connection dan Gender Diversity terhadap Kualitas Laba dengan Moderasi Kepemilikan Institusional Lestari, Widya Ayu; Abbas, Dirvi Surya; Hidayat, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2725

Abstract

This study aims to determine the effect of investment opportunity set, political connection and gender diversity on earnings quality with moderating variables of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2020-2024 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024 This research uses Eviews version 12. Sampling using purposive sampling technique using criteria to retrieve data. The results showed that: 1). Investment opportunity set has no effect on earnings quality; 2). Political connection has no effect on earnings quality; 3). Gender diversity has a significant negative effect on earnings quality; 4) Institutional ownership cannot strengthen or weaken the investment opportunity set and political connection on earnings quality; 5) Institutional ownership can weaken gender diversity on earnings quality.
Pengaruh Corporate Social Responsibility (CSR), Green Accounting, Keragaman Gender, dan Keragaman Usia Terhadap Kinerja Keuangan Khalimatussyadiyah, Firda; Dirvi Surya Abbas; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2742

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR), Green Accounting, Gender diversity of the Board of Directors, and diversity of the board of directors' age on financial performance. Using purposive sampling, 220 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023 were selected as research samples based on the availability of annual and reports. This study uses data panel regression analysis to test the relationship between variables and uses the Eviews 12 test to test the effect of financial performance between independent and dependent variables. The results of the study indicate that Corporate Social Responsibility (CSR) has a positive effect on financial performance. Green Accounting has a positive effect on financial performance. The board of directors' gender diversity has no effect on financial performance. The board of directors' age diversity has a positive and insignificant effect on financial performance. This study still has limitations in the independent variables used, only a few variables, so that in further research it is better to add other independent variables that have not been used in this study so that the results of further research get better research results.
Pengaruh Kepemilikan Manajerial, Corporate Social Responsibility, Capital Intensity, dan Ceo Overconfidence Terhadap Agresivitas Pajak Widiyah, Efta; Abbas, Dirvi Surya; Hidayat, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2747

Abstract

Tax aggressiveness refers to actions and strategies taken by individuals or companies to reduce or avoid tax obligations that should be paid. The emergence of tax aggressiveness efforts is because companies assume that taxes are a burden that can reduce net profit. This study aims to determine the effect of managerial ownership, corporate social responsibility, capital intensity and ceo overconfidence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The documentation technique used in this study is a search for financial report data from manufacturing companies listed on the Indonesia Stock Exchange accessed through the idx website. The analysis method used in this study is panel data regression analysis. The sampling technique uses the Purposive Sampling technique. Based on the predetermined criteria, 17 companies were obtained. These findings indicate that only half of the independent variables are proven to statistically influence tax aggressiveness, thus emphasizing the importance of the role of ownership structure and CSR strategy in corporate tax practices, while capital intensity factors and CEO character have not been proven to be the main determinants in this context. The results of the study show that managerial ownership and corporate social responsibility have a significant effect on tax aggressiveness, while capital intensity and CEO overconfidence do not show a significant effect on Tax Aggressiveness.
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

Abstract

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

Abstract

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

Abstract

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.
Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020): Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Hidayat, Imam; Herdiansyah, Herdiansyah
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.v5i1.323

Abstract

Firm value is an investor's perception of the company, which is often associated with stock prices. The value of the company, which is formed through stock market indicators, is strongly influenced by investment opportunities. Investment spending gives a positive signal from investment to managers about the company's growth in the future, thereby increasing stock prices as an indicator of company value. High stock prices make the value of the company also high (Brealey et al, 2007:46). This study aims to obtain empirical evidence of the effect of Profitability, Leverage, Dividend Policy on Firm Value of basic Industry and Chemical companies listed on the IDX for the period 2018 - 2020. The sampling technique used purposive sampling and obtained 10 companies with a period of 3 years so that 30 were obtained. observed sample. The data analysis model in this study is panel data regression using Eviews 11.0 software. The results showed that profitability (ROA) had an effect on firm value, leverage (DER) had no effect on firm value, and dividend policy (DPR) had an effect on firm value.
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