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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Disrupsi Bisnis Kunuz: Journal of Islamic Banking and Finance Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Nusa Akuntansi
Juli Ismanto
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALISIS SERVQUAL TERHADAP KEPUASAN PELANGGAN DENGAN LOYALITAS SEBAGAI VARIABEL KONTROL (STUDI KASUS PADA PT ABC) Juli Ismanto
Jurnal Disrupsi Bisnis Vol 2, No 1 (2019): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v2i1.3641

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh construct servqual terhadap kepuasan pelanggan dengan loyalitas sebagai variable kontrol. Metode penelitian yang digunakan yaitu metode kuantitatif. Sampel dalam penelitian sebanyak 60 responden. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas, analisis jalur (Structural Equation Modelling atau SEM-PLS), Importance Performance Analysis (IPA), dan Customer Satisfaction Index (CSI). Penelitian ini menunjukan hasil yang signifikan construct variable reability berpengaruh positif terhadap kepuasan pelanggan, sedangkan construct variable tangible, responsiveness, assurance dan emphaty tidak berpengaruh signifikan terhadap kepuasan pelanggan. Untuk construct variabel loyalitas pelanggan memiliki pengaruh positif paling besar terhadap kepuasan sebagai variabel kontrol adalah ketika efek dari product quality dan perceived value dapat dikendalikan. Customer Satisfacton Index (CSI) yang dihasilkan adalah 71.74%. Hal ini menunjukkan bahwa kepuasan PT ABC yang terdiri dari 5 atribut construct dalam variable servqual secara keseluruhan dapat dikatakan puas. Construct yang memberikan pengaruh terhadap masing-masing variable Servqual adalah construct variabel assurance, tangible, empaty, dan responsiveness dalam atribut komunikasi, kredibilitas, keamanan, kompetensi, dan sopan santun; Penampilan dan kemampuan sarana dan prasarana fisik perusahaan dan keadaan lingkungan sekitarnya adalah bukti nyata dari pelayanan yang diberikan oleh pemberi jasa, yang meliputi fasilitas fisik (gedung, gudang, dan lain sebagainya), perlengkapan dan peralatan yang dipergunakan (teknologi), serta penampilan pegawainya; memberikan perhatian yang tulus dan bersifat individual atau pribadi yang diberikan kepada para pelanggan; membantu dan memberikan pelayanan yang cepat dan tepat kepada pelanggan, dengan penyampaian informasi yang jelas.
Pengaruh Konservatisme Akuntansi Dan Penghindaran Pajak Terhadap Nilai Perusahaan Juli Ismanto; Puradinda Zulfiara
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.209 KB) | DOI: 10.22441/profita.2020.v13i1.001

Abstract

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN PAJAK Juli Ismanto; Natalia Zang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.161

Abstract

This study aims to determine the influence of corporate governance and management compensation on tax management. Tax management is a dependent variable and corporate governance and management compensation is an independent variable. This type of research is quantitative, with a population of 77 companies this research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2016-2020, a research sample of 8 companies with 5 years of observation, the sample determination method used was purposive sampling. The analysis method uses multiple regression analysis, T test and F test using Eviews 9. The results showed that corporate governance affects tax management and management compensation affects tax management. Meanwhile, corporate governance and compensation management have a simultaneous effect on tax management
THE EFFECT OF COMPANY SIZE, FUNDING DECISIONS, AND FINANCIAL PERFORMANCE ON FIRM VALUE Juli Ismanto
Kunuz: Journal of Islamic Banking and Finance Vol 3 No 1 (2023): Vol 3 No 1 (2023)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v3i1.557

Abstract

This study aims to determine the effect of company size, funding decisions, and financial performance on firm value. Secondary data is sourced from the financial statements of companies in the Industrial Goods sector index companies listed on the IDX during the 2017-2021 period. The number of samples used was 40 companies as research objects for five years. Panel data regression analysis was used as a mechanism in this study. The results showed that firm size significantly affects strong values with a negative coefficient direction. On the other hand, funding decisions and financial performance do not affect firm value. Therefore, it is concluded that fit size has a significant effect on solid buy with a negative coefficient direction, indicating that the larger the size of the company, the greater the agency costs that the company must incur to overcome agency problems and diversify into products that are less profitable and absorb a lot of resources, so this can reduce the value of the company.
PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA Juli Ismanto; Iin Rosini; Nofryanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.16357

Abstract

This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.
Pengaruh Pertumbuhan Penjualan, Strategi Bisnis, dan Intensitas Modal terhadap Penghindaran Pajak Ria Savitri; Juli Ismanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12348

Abstract

This study aims to analyze the effect of sales growth, business strategy, and capital intensity on tax avoidance in property & real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach with a descriptive method. The data used were secondary data obtained from company financial statements and analyzed using panel data regression with the assistance of EViews 12 software. The research sample was determined using a purposive sampling technique and consisted of 80 observations. The results showed that simultaneously sales growth, business strategy, and capital intensity significantly affected tax avoidance. Partially, sales growth and business strategy had no effect on tax avoidance, while capital intensity had a positive effect on tax avoidance. This study indicates that a higher level of investment in fixed assets can increase a company’s tendency to engage in tax avoidance through the utilization of depreciation expenses on fixed assets.
PENGARUH STRUKTUR ASSET, CAPITAL INTENSITY DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Airria Cipta Adi; Juli Ismanto
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.393

Abstract

The research aims to examine and analyze the influence of asset structure, capital intensity, and investment decisions on firm value. This study uses a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2019-2024. The sampling method for this study was purposive sampling using E-views version 9 to analyze the data. This type of quantitative associative research with an observation period of 6 (six) years, with a population of 92 companies, resulting in a total of 11 observations. Simultaneous observations show that asset structure, capital intensity, and investment decisions influence firm value. Partially, the asset structure variable influences firm value. Meanwhile, the capital intensity variable has no effect, and investment decisions have a positive effect on firm value.
Co-Authors Airria Cipta Adi Iin Rosini Natalia Zang Nofryanti Puradinda Zulfiara Ria Savitri