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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN)
Dien Sefty Framitha
Universitas Serang Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

 1 
Return On Asset, Investment Oportunity Set, Free Cash Flow Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening Dien Sefty Framitha; Nurhayati Suchartini
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.205 KB) | DOI: 10.30656/jak.v6i2.1077

Abstract

Tujuan penelitian ini untuk membuktikan pengaruh langsung dan tidak langsung dari return on  asset (X1), investment oportunity yang diukur CAPBVA (X2), free cash flow (X3) terhadap dividen payout ratio melalui corporate governance yang diukur dari score CGPI.                 Subjek dalam penelitian ini adalah perusahaan yang masuk dalam pemeringkatan corporate governance perception indeks yang dilakukan oleh Indonesia institute for corporate governance (IICG) selama 2011-2015 serta mempublikasikan laporan keuangan sampai dengan 31 desember. Pemilihan sampel dilakukan dengan metode purpose sampling dan kriteria perusahaan terpilih menjadi 7 sampel yang berarti ada 35 data yang dapat dianalisis.                Data dianalisis dengan SPSS versi 23, analisis data yang digunakan  regresi sederhana untuk melihat pengaruh langsung dan analisis jalur untuk melihat ada tidaknya hubungan tidak langsung melalui corporate governance. Dari hasil penelitian ini hanya satu hipotesis yang diterima sementara yang lainnya ditolak. Return on asset mempunyai pengaruh yang signifikan terhadap dividen payout ratio, investment oportunity set tidak berpengaruh terhadap dividen payout ratio, free cash flow tidak berpengaruh terhadap dividen payout ratio, tidak ada pengaruh return on asset melalui corporate governance terhadap dividen payout ratio, investment oportunity set tidak berpengaruh melalui corporate governance terhadap dividen payout ratio, free cash flow tidak berpengaruh melalui corporate governance terhadap dividen payout ratio dan corporate governance ditolak sebagai variabel intervening.
Determinant Of Tax Avoidance During Covid-19 Pandemic On Tourism, Restaurant, And Hotel Companies In Indonesia Stock Exchang Lulu Nailufaroh; Dian Maulita; Dien Sefty Framitha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4392

Abstract

Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus income in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance. in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance.
The Effect Of Islamic Social Reporting And Profitability On Assets On Fiscal Aggressiveness With An Independent Commissioner As A Moderator Variable Dien Sefty Framitha; Nana Umdiana; Elsa Amelia Ristia Depi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5553

Abstract

This study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness.
Co-Authors ARIS RIADI Burhanudin Denny Putri Hapsari Dian Maulita Elsa Amelia Ristia Depi Herman Wijaya Lulu Nailufaroh Nurhayati Suchartini Umdiana, Nana