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All Journal Katalogis Jurnal Ekonomi : Journal of Economic Bulletin of Electrical Engineering and Informatics Biosfer: Jurnal Tadris Biologi E-Journal Widya Ekonomika Jurnal Akuntansi dan Perpajakan Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Jurnal Informatika Upgris Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu Administrasi Publik (JIAP) Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF SCIENCE AND SOCIAL RESEARCH JETL (Journal Of Education, Teaching and Learning) JUPE : Jurnal Pendidikan Mandala Majalah Ilmiah Bijak Majalah Ilmu Pengetahuan dan Pemikiran Keagamaan Tajdid Jurnal PORKES JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH KOHESI Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal of Environmental, Sustainability, and Social Science Jurnal Ilmiah Wahana Pendidikan International Journal of Social Science JURNAL LENTERA AKUNTANSI Educoretax Journal of Economics and Business Letters Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Brilliance: Research of Artificial Intelligence Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Interkom : Jurnal Publikasi Ilmiah Bidang Teknologi Informasi dan Komunikasi Dirgamaya: Jurnal Manajemen dan Sistem Informasi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Eksergi: Jurnal Teknik Energi INOTEK Journal of Agriculture (JoA) Asia Pacific Journal of Management and Education Jurnal Basicedu Asian Journal of Management Analytics JURNAL TUNAS PENDIDIKAN JRAP (Jurnal Riset Akuntansi dan Perpajakan) Mestaka: Jurnal Pengabdian Kepada Masyarakat Capacitarea : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Jurnal Penelitian dan Pendidikan Agama Islam Al-Zayn: Jurnal Ilmu Sosial & Hukum atech-i Jurnal Komprehenshif PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Ilmu Tarbiyah dan Keguruan International Journal of Renewable Energy Development Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Ekobisman : Jurnal Ekonomi Bisnis Manajemen Journal Law and Government Jurnal Greenation Ilmu Akuntansi KINERJA : Jurnal Ekonomi dan Bisnis
DARMANSYAH .
Universitas Pancasila
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Pengaruh Return On Assets, Return On Equity, Debt To Equity Ratio, Inflasi, Dan Suku Bunga Terhadap Return Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Secondary Sectors Periode 2010-2015) Hikmawati, Ningsih; Wiratno, Adi; Suyanto, Suyanto; Darmansyah, Darmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.042 KB) | DOI: 10.37641/jiakes.v6i1.64

Abstract

This study is aimed to ascertain and analyse the influence of return on assets, return on equity, debt to equit ratio, inflation, and interest rate, both partiall and simultaneously on the stock returns in manufacturing companies of secondary sectors listed in the Indonesian Stock Exchange. This research uses quantitative methods and EVIEWS panel 8 to analyse the regression. The population are manufacturing companies of secondary sector listed in the Indonesian Stock Exchange consisted of basic and chemical sectors, miscellaneous industry, and consumer goods sector in the period of 2010-2015. The sampling method used is pusposive sampling with the final number of 40 companies. The research required secondary data. The results show that return on assets has no negative effect on stock return, mean while, return on equity and interest rate have positive effect on stock return. Return on assets, return on equity, debt to equity ratio, inflation and interest rate all simultaneously have effect on stock returns.
PERSEPSI MAHASISWA KELAS REGULER DAN KELAS PARAREL JURUSAN AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN (STUDI KASUS PADA UNIVERSITAS ESA UNGGUL JURUSAN AKUNTANSI 2013) Sawin, Sawin; Febriansyah, Rico Setiawan; Darmansyah, Darmansyah
Jurnal Ekonomi : Journal of Economic Vol 9, No 02 (2018): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v9i02.2528

Abstract

Persepsi Siswa kelas reguler dan kelas Siswa Terhadap Etika paralel Akuntansi Departemen Bisnis dan akuntan Etika Profesional (studi kasus di Universitas Esa Unggul). Penelitian ini bertujuan untuk mengetahui apakah ada perbedaan persepsi antara siswa kelas reguler dengan siswa kelas paralel jurusan akuntansi terhadap etika bisnis dan etika profesi akuntansi. Metode yang digunakan adalah analisis deskriptif kualitatif, sedangkan untuk mengetahui apakah ada perbedaan persepsi antara siswa kelas reguler dengan siswa kelas paralel etika bisnis dan akuntan etika profesi yang diuji menggunakan T Test. Dari hasil penelitian diperoleh perhitungan, bahwa tidak ada perbedaan persepsi antara siswa kelas reguler dengan kelas paralel dengan etika bisnis dan etika profesi di Universitas Esa Unggul berdasarkan perhitungan dengan menggunakan metode validitas, reliabilitas, dan uji T test. menunjukkan sig, 0,110> 0,05 sehingga dikatakan bahwa tidak ada perbedaan persepsi.Kata kunci : persepsi, etika bisnis, etika profesi, nahasiswa regular, mahasiswa pararel
Trust Sebagai Pemoderasi Atas Anteseden Terhadap Voluntary Tax Compliance Studi Pada Wajib Pajak Kantor Pelayanan Pajak Pratama Depok Cimanggis Sri Mulatsih; Suratno Suratno; Darmansyah Darmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.26

Abstract

The aim of this research is to know the effect of the demographic factors (age, education, the gross income, economic condision and taxpayer religiouity), self assessment system, and consultation Account Representative toward voluntary tax compliance and also to know trust in authorities is a variable that moderate the effect of the demographic factors, self assessment system, and consultation Account Representative against the voluntary tax compliance in Depok Cimanggis Small Tax Office. The Data were obtained by using quetionnaires to 100 respondents in Depok Cimanggis Small Tax Office. Data analysis using multiple regression analysis and Moderated Regression Analysis with an absolute difference test approach. The result showed that the demographic factors, and self assessment system had significant influence on voluntary tax compliance. Meanwhile, consultation Account Representative didn’t have influence toward voluntary tax compliance in Depok Cimanggis Small Tax Office. Trust in authorities moderates the influence of self assessment system toward voluntary tax compliance, but it doesn’t moderate the influence of the demographic factors and consultation Account Representative toward voluntary tax compliance in Depok Cimanggis Small Tax Office.
Determinan Nilai Perusahaan Dengan Transparansi Informasi Sebagai Pemoderasi Nilda Tartilla; Darmansyah Darmansyah; Choirul Anwar
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.51

Abstract

This study aimed to examine the effect of tax planning and mechanisms of good corporate governance (GCG) to corporate value and to test the effect of transparency of information on the influence of tax planning and mechanisms of good corporate governance (GCG) with the value of the company. The population in this study manufacturing consumer goods industry sectors listed on the Stock Exchange in 2012-2015. The sampling method using purposivesampling with a final total sample of 68 companies. The analysis technique used is Moderating Regression Analysis (MRA). The analysis showed that the independent variables are tax planning, managerial ownership, institutional ownership, and audit quality have no effect on firm value. While the composition of the independent board positive effect on firm value. Tax planning and mechanisms of good corporate governance (GCG) jointly affect the value of the company, as well as the transparency of information can weaken the influence between tax planning and mechanisms of good corporate governance (GCG) to corporate value.
Peran Komite Audit Independen Sebagai Pemoderasi Hubungan Antara Environmental Awareness Dan Tanggung Jawab Sosial Perusahaan Dalam Meningkatkan Kualitas Laba Perusahaan Konstruksi Di Indonesia Darmansyah Darmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.60

Abstract

Achievement of earnings quality is something indispensable for the company, plays an important and central in the world of accounting. That's where the accounting profession is at stake. Corporate Social Responsibility (CSR) to be responsible for the company, and increased public awareness of the importance of protecting the environment is very high. The audit committee has an important role in enhancing the value of the company. The purpose of this study was to analyze the influence of environmental awareness and CSR with the audit committee as moderating in improving the quality of corporate profits construction purposes. The method of analysis using the PLS program Warp 4.0. The results showed that no significant relationship between the environmental awareness of the quality of earnings of construction companies. There is a significant relationship between CSR affects the quality of earnings. While the Independent Audit Committee does not moderate the effect of CSR on Earnings Quality construction companies. Independent Audit Committee has not been instrumental in improving the quality of earnings, but it is expected in the future could increase the role of good corporate governance and monitor the implementation of corporate social responsibility to be better.
Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Darmansyah Darmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.71

Abstract

This study aimed to evaluate the financial performance of banks in terms of Return on Assets. Besides how big a factor the Capital Adequacy Ratio (CAR) , Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Operational Cost Ratio (BOPO), Net Interest Margin (NIM) affect the rise and fall of Return on Assets (ROA). Population of this study are bank listed companies in Indonesia Stock Exchange (IDX). Analysis technique of data used multi linear regression of ordinary least square and hypotheses test used t statistic for testing partial regression coefficient and F statistic for testing simultaneous influence at level of significance 5%. This research demonstrated that BOPO) and NPL partially have significant influence negative towards ROA. Then for NIM partially have significant influence positive towards ROA. On the contrary, the CAR and LDR partially have no significant influence towards the ROA. The research also shows that NIM coefficient become largest coefficient values and have the biggest significant influaences. Simultaneously, the CAR, LDR, NPL, BOPO and the NIM has significant influence towards the ROA of Bank companies in IDX.
Determinan Tax Avoidance dengan CSR Disclosure sebagai Pemoderasi pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Darmansyah Simamora
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The practices of tax avoidance that occur in Indonesia are very detrimental to the state. Based on data from Illegit Financial Flows from the Developing World: 2004 - 2013 released by Global Financial Integrity in 2014, Indonesia is ranked ninth from the most disadvantaged countries due to the exit money that should go into the state treasury during the period 2004-2013. The potential losses experienced by Indonesia during 2004-2013 are estimated at USD 180 billion. Of the above, 83.4% came from trade mis-invoicing including transactions aimed at avoiding taxes. The purpose of this study is to analyze transfer pricing, thin capitalization, tax haven utilization affecting tax avoidance, with moderated corporate social responsibility. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2016. Uses of Sampling is purposive sampling techniques, and the criteria have been determined. The subject of research is the manufacturing companies listed in the Indonesia Stock Exchange (IDX). The research result of transfer pricing has a significant effect on tax avoidance. Thin capitalization and tax heaven utilization have no significant effect on tax avoidance. Corporate social responsibility can moderate the effect of transfer pricing on tax avoidance. The other side, the Corporate social responsibility could not moderate the effect of thin capitalization and tax haven utilization on tax avoidance.
Pengaruh Capital Insensity Ratio dan Inventory Insensity Ratio terhadap Agresivitas Pajak dengan Moderasi Karakteristik Auditor Sigit Nur Dianto; Syahril Djaddang; Suyanto Suyanto; Darmansyah Darmansyah
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.5218

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh capital insensity, inventory insensity , karakteristik auditor terhadap agresivitas pajak. Penelitian ini dirancang secara kuantitatif dengan menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di  Bursa Efek Indonesia periode 2018 -2019 yang dipilih   berdasarkan purposive sampling. Data dianalisis dengan menggunakan regresi linier berganda yang didukung oleh SPSS versi 25. Hasil penelitian menunjukan bahwa tidak ada pengaruh yang signifikan antara capital insensity terhadap agresivitas pajak, sedangkan hasil analisis inventory insensity dan juga karakteristik auditor berpengaruh signifikan terhadap agresivitas pajak. Uji moderasi menyatakan karakteristik auditor tidak dapat memperkuat pengaruh antara capital insensity terhadap agresivitas pajak. Sedangkan karakteristik auditor dapat memperkuat pengaruh antara inventory insensity terhadap agresivitas pajak.
ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS FINANCIAL REPORTING TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI YAHYA .; DARMANSYAH .; M. ARDIANSYAH SYAM
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine empirical evidence related to the analysis of the relationship between corporate socialresponsibility and financial reporting aggressiveness against tax aggressiveness with good corporate governance as amoderating variable during the 2014-2018 period in various industrial sectors and consumer goods industries listed inIndonesia Stock Exchange. The sampling method used in this study was purposive sampling with a sample size of 51companies. The data analyzed in this study consisted of annual reports and financial statements of company. The analysistechnique used is descriptive analysis and statistical analysis with the SPSS program version 24. The result reveal thatcorporate social responsibility is proven to have an influence on tax aggressiveness, financial reporting aggressiveness hasno influence on tax aggressiveness, good corporate governance proxied by independent commissioners and auditcommittees has no negative influence on tax aggressiveness, corporate social responsibility strengthened by independentcommissioners and committees. audit does not have a negative influence on tax aggressiveness, financial reportingaggressiveness which is strengthened by independent commissioners and audit committee does not have a negativeinfluence on tax aggressiveness.
DETERMINAN PERBEDAAN NILAI PERUSAHAAN PUBLIK DI INDONESIA, THAILAND, DAN SINGAPURA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Puspita Romadhona; Nurmala Ahmar; Darmansyah Darmansyah
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.827 KB) | DOI: 10.34127/jrakt.v3i2.241

Abstract

AbstractThis study examines the differences determinant in firm value of public companies in Indonesia, Thailand, and Singapore, institutional ownership as a moderator. The sampling technique used is purposive sampling with criteria public listed company, issuing financial statements that entered into the top index for five years. Sample used is 130 observation in Indonesia, 175 observation in Thailand, and 135 observation in Singapore with SEM-PLS analysis method using WarpPLS 6.0 and multigrup analysis. The results indicate that profitability has significant effect to firm value either in Indonesia, Thailand, or in Singapore. Solvability has no significant effect to firm value in Indonesia, but in Thailand solvability has negative effect on firm value and in Singapore solvability has positive effect to firm value. Ownership institutional able to moderate the effect of profitability and solvability on the value of firms in Singapore, while in Thailand institutional ownership can’t moderate profitability effect, but moderate solvability of firm value. While in Indonesia, institutional ownership unable to moderate the effect of profitability and solvability on firm value. The result of multigrup analysis shows there is a difference determinant of firm value with institutional ownership as moderator between Indonesia with Thailand, Indonesia with Singapore, and Thailand with Singapore.Keywords: Profitability, Solvability, Institutional Ownership, Total Assets, Price To Book Value.
Co-Authors Adi Wiratno, Adi Aditya S., M. Afriansyah, Indra Agung Dinarjito, Agung Agustina, Rima Auliyamartha Aliya Afifa, Bismil Amelia Rahmi Amini, Maryam Anggraini, Novita Lizza Anggraini, Silvia Apdian, Donny Apit Priatna Aris Setyanto Nugroho Arisetyanto Nugroho Arissetyanto Nugroho Artika Wulan Agustin Aulia Tsalits, Askhaarina Awaludin, Wawan Awan Uji Krismanto Ayu Priandari, Rida Aziz, Yudi AZMI, AZMI Azrul A., M. Azwar Subandi B.K, Felicia A. Stevanie` Bambang Purwoko Choirul Anwar Choirul Anwar Darlis, Olivia Darminto, Dwi Prastowo Delastri, Yefrineng Demina Demina Derriawan Derriawan, Derriawan Desi Anggraini Desvianti, Desvianti Desyandri Desyandri Devianto, Hary Dewi, Ayu Komala Dharmawan, Purwoko Erie Djadang, Syahril Djaddang, Syahril Eldarni EP, Risda Liestianti Erianjoni Erianjoni Erwandy, Erwandy Fajrina, Rahma Melisha Faradhiga, Aryadwipa A. Febriansyah, Rico Setiawan Febriyanto, Pramahadi Fetri Yeni J Fifi Swandari Fitria, Yanti Gita, Eilinafta Habibie Habibie Harnovinsah Harnovinsah Hasan, Mu`thi Hawari, Hawari Heri Rustamaji Herlambang Setiadi Hidayati Hidayati Hikmawati, Ningsih Ibrahim, Maulana Ilham Zitri Iman, Sadrul Imro’athush Sholihah, Husna Inka Nusamuda Pratama Irfandi Irfandi, Irfandi Irvandi Gustari Iswahyudi Iswahyudi Jamaaluddin Jamiat, Ahmad Jaya, Ratna Indra JMV Mulyadi kardinan, kardinan Kesuma, Desmaria Puji KESUMOJATI, SISTER CLARA ISLAMY Krismoniga, Krismoniga Kurniawati Mulyanti Laila Refiana Said Linawati Linawati Lora purnamasari, Lora Lufri Lufri Lukmanul Hakim Lumenta, Vincent Gravie Ebenhaezer M. ARDIANSYAH SYAM Marfiana, Andri Marnilin, Feni Marzelni, Marzelni Mombang, Mombang MUHAMMAD HASBI Muhammad Ilham Muhammadi, Muhammadi Mulayadi, JMV Mulia Rahmah Murni, Yeti Mutiara Felicita Amsal Nathaniel, Nathaniel Nawasiah, Nana Nendra, Robby Celvin Nilda Tartilla Nofrian, Fendi Noor, Syaifullah Nugroho, Aris Setyanto Nurdiani, Silvana Nurmala Ahmar Oktaviani , Silvi Malvina Oktriani, Elisa Prasetyo Wibowo, Yudhi Pratama, Inka Nusamuda Puspita Romadhona Putra Daulay, Ade Putri, Anggun Radika Putri, Desi Sandra Putri, Riska Nanda Rahayu, Thiyas Sri RAHMAT GUNAWAN Rahmi Pratiwi, Rahmi Rahmi Septia Sari, Rahmi Septia Ramadani, Helsi Zulfan Ramadhano, Agung Ramdani, Safier Rasdanelwati, Rasdanelwati Rehani rehani Rito, Rito Rizki Rizki S. Ferdinand Suwarji Sailendra Sailendra Sari, Lola Fitria Satya Adi Wicaksana Sawin, Sawin Sembiring, Rinawati seno sudarmono Hadi, seno sudarmono Septiarti, Wahyu Setya Rahayu Sheldiha, Duwanita Sigit Nur Dianto Simparmin br Ginting Sobar, Agus Sri Mulatsih Sri Widyastuti Suhendra, Irwan Sulaksono, Sonny Suprianto Suprianto Supriyadi Supriyadi Suratno Suratno Suratno Suratno Suryanti Susi Karyawati Suyanto Suyanto Suyanto, Suyanto Syafitri, Shinta syailendra, syailendra SYAM, M. ARDIANSYAH Tanjung, Rifqi Aulia Tirto Prakoso Tri Widyastuti Tri Widyastuti Ulfah, Maulidani Wicaksana, Satya Adi Widiatmoko, Pramujo Wieldy Menanda Wijaya, Agustinus Miranda Wina Endra Nitha Witjaksono, Ronny Bagus YAHYA . Yefriwati, Yefriwati Yudhi Lestanata Yudiana, Yudiana Yusuf Abdillah, Sulthon Zulfirman, Rony