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All Journal Al Fikra : Jurnal Ilmiah Keislaman Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Bilancia : Jurnal Ilmiah Akuntansi JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Eksekusi : Journal Of Law
Arridho Abduh
Universitas Islam Negeri Sultan Syarif Kasim Riau
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THE EFFECT OF THE COMPANY’S SIZE, AUDIT QUALITY, PROFIT MANAGEMENT AND FAMILY OWNERSHIP ON THE COMPANY’S TAX AGGRESSIVENESS Arridho Abduh; Iin Saputra; Sonia Sischa Eka Putri
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1409

Abstract

ABSTRACT The study aims to empirical test the impact of the company’s size, audit quality, profit management and family ownership on the company’s tax aggressiveness. The independent variables of this research were the measure of a company measured in natural logarithms of its total assets, the quality of audits measured using dummy variables, profit management measured by profit distribution approach and family ownership measured by dummy variables. Whereas the dependencies in this research are tax aggressiveness that is calculated by using ETR. The data in this research is secondary. The sample used in this research is a manufacturing company listed in the BEI period 2016-2019. The population in this research is 193 companies and the number of 62 companies with a total observation of 248 samples. Sampling samples using impressive sapling methods. Hypothetical testing done by using multiple linear regression analysis. Research shows that the quality of the audit does not affect the company’s tax aggressiveness, corporate size, profit management and family ownership reflect tax aggressiveness. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh ukuran perusahaan, kualitas audit, manajemen laba dan kepemilikan keluarga terhadap agresivitas pajak perusahaan. Variabel independen penelitian ini adalah ukuran perusahaan yang diukur dengan logaritma natural dari total aset yang dimiliki perusahaan, kualitas audit yang diukur menggunakan variabel dummy, manajemen laba yang diukur dengan pendekatan distribusi laba dan kepemilikan keluarga yang diukur dengan variabel dummy. Sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak yang dihitung dengan menggunakan ETR. Data dalam penelitian ini adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2016-2019. Jumlah populasi dalam penelitian ini adalah 193 perusahaan dan jumlah sampel sebanyak 62 perusahaan dengan total observasi sebanyak 248 sampel. Penentuan sampel dengan menggunakan metode purposive sampling. Uji hipotesis yang dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas audit tidak berpengaruh terhadap agresivitas pajak perusahaan, ukuran perusahaan, manajemen laba dan kepemilikan keluarga berpengaruh negatif terhadap agresivitas pajak.
MADRASAH: QUALITY AND SOCIAL CHANGE (Case Study in Banjarmasin Indonesia) Ahdi Makmur; M. Arrafie Abduh; Hasbullah Hasbullah; arridho abduh
AL-FIKRA Vol 20, No 1 (2021): Al-Fikra : Jurnal Ilmiah Keislaman
Publisher : Program Pascasarjana Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/af.v20i1.10709

Abstract

According to Indonesian Constitution of 1945, every citizent has his/her right to get education. Consequently, Indonesian government has to provide educational institutions for its nation, like school, madrasah and other forms of non-formal education. Both school and madrasah are carried out in different management. School management is on the hands of the Manistry of Education and Culture, madrasah is managed under the responsibility of the Ministry of Religious Affairs. The difference, however, presents dualism of educational system in Indonesia. As the result, madrasah has no more progress, treated discriminatively, and marginalized.  What a negative action it has, nowadays madrasah still exists in this country.  The purpose of this article is to explain the quality of madrasah (plural: madrasahs) and their role as the agent of social change. This is a field research of qualitative-quantitative approach carried out in a provencial capital city, that is Banjarmasin in South Kalimantan Indonesia. The madrasahs studied were 15 (n=15) with various levels and status including the founding organizations that are responsible. The data were collected by questionaire, interview, observation and documentary.  By measuring the eight indicators of National Education Standard consisting of content standard, process, outputs, teachers and non-educational staff, structures and infrastructures, management, cost, and standard of assesment, it is finally concluded that the quality of madrasahs was very good, although a little difference found out among the educational levels of them, between the state and private madrasahs. In addition, by understanding the students mind set, value, belief, norm, behaviour and their moral or ethics, madrasahs also have played the role  largerly and significantly in social change, except in some aspects which have been deeply rooted in their tradition like their belief on supernatural life, sacrality and irrational power, that basically have not changed yet.
Sosialisasi Online Dampak Negatif Media Sosial Bagi Remaja Pivit Septiary Chandra; Sonia Sischa Ekaputri; Abdiana Ilosa; Arridho Abduh; Ilham Chanra Putra
MENARA RIAU Vol 15, No 1 (2021): April 2021
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2489.361 KB) | DOI: 10.24014/menara.v15i1.12714

Abstract

Technology and social networks, or what we often call cyberspace, have become part of social life in the real world. social media can be found with the help of computer technology, laptops, smartphones and other communication media. The use of social media has been used at various levels of society and various groups for media interaction or promotion from children, adolescents, to adults. Adolescence is a period of transition from childhood full of dependence to a period of forming responsibilities. In its use, social media is used mostly by adolescents, with this transitional period adolescence becomes a special concern because it will affect their behavior and personality in the future. The purpose of this service is to provide knowledge and insights to adolescents on social media and its effects, to provide learning for the community in responding to social media. The method is carried out with a lecture system with a preventive approach to the audience against the values given by the speaker.
PENYELESAIAN SENGKETA PAJAK MELALUI LEMBAGA KEBERATAN Arridho Abduh
Eksekusi : Journal Of Law Vol 1, No 2 (2019): Eksekusi : Journal Of Law
Publisher : Universitas Islam Negeri sultan syarif kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/je.v1i2.8430

Abstract

Hubungan hukum antara pemerintah sebagai fiskus dengan rakyat sebagai Wajib Pajak merupakan hubungan hukum yang lahir dari adanya undang-undang. Adanya kewajiban yang lahir dari undang-undang ini menyebabkan rakyat selaku Wajib Pajak harus membayar pajak kepada negara. Perbedaan persepsi antara wajib pajak selaku pembayar pajak dan pemerintah selaku pemungut pajak menimbulkan sengketa pajak. Salah satu hak wajib pajak yang diberikan undang-undang dalam menyelesaikan sengketa paajak adalah melalui lembaga keberatan. Proses penyelesaian sengketa pajak melalui keberatan harus benar-benar memberikan kepastian hukum sehingga dapat terciptanya keadilan bagi pihak-pihak yang bersengketa.Keywords: Sengketa Pajak, Keberatan, Lembaga Keberatan
ANALISIS PENGARUH PENGETAHUAN INVESTASI, PERSEPSI RISIKO, MOTIVASI INVESTASI, DAN MODAL INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA UNPRI Graciela Wijaya; Sherly Winata; Adinda Megawati Pardosi; Mesrawati Mesrawati; Arridho Abduh
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13226

Abstract

In the past few years, the number of young investors has continued to grow, but not the quality. Therefore, the authors, as an UNPRI student, wanted to conduct research related to this matter. The purposes of this research is to test and analyze the influence of investment knowledge, risk perception, investment motivation, and investment capital and investment interest in capital market among UNPRI students partially and simultaneously. This research used a saturated sample method with a total sample of 125 respondents, who were students from the law faculty, psychology faculty, and science and technology faculty at UNPRI. The analysis technique uses multiple linear regression analysis and the data is processed using the program SPSS 23.0 version. Based on the research, it was found that (1) the investment knowledge variable partially had no effect on investment interest, (2) the risk perception variable partially had no effect on investment interest, (3) the investment motivation variable partially had an effect on investment interest, and (4) the variable Investment capital partially influences investment interest. However, (5) simultaneously the variables investment knowledge, risk perception, investment motivation and investment capital influence investment interest. Keywords : Investment Knowledge, Risk Perception, Investment Motivation, Investment Capital, Investment Interest
ANALISIS PENGARUH COMPANY GROWTH, INVESTMENT OPPORTUNITY SET, ROA, DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Albertho Hendrick Ellyas S; Silvana Pebrina; Risnawati Ziliwu; Mesrawati Mesrawati; Arridho Abduh
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1531

Abstract

This study aims to test and analyze the effect of Company Growth, Investment Opportunity set, ROA, and Debt Covenant on Accounting Conservatism. This study uses a sample of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2020- 2022. The type of data used in this study is Quantitative data, so that during the 3 years of observation there were 78 annual reports analyzed. The analysis method of this study is multiple linear regression. The Adjusted R Square value is 0,175. This shows that 17,5% of the variation of Company Growth, Investment Opportunity Set, ROA, Debt Covenant can explain the relationship between Accounting Conservatism while the remaining 82,5% is explained by other variables such as Cash ratio, Debt to equity ratio, Leverage, Company size and others. The results of this study indicate that Company Growth a partial negative and significant effect on Accounting Conservatism, Investment Opportunity Set partially has no influence an is not significant on Accounting Conservatism, ROA partially has no influence and is not significant on Accounting Conservatism, and Debt Covenant partially Set partially has no influence an is not significant on Accounting Conservatism.
Co-Authors Abdiana Ilosa Adinda Megawati Pardosi Ahdi Makmur Albertho Hendrick Ellyas S Graciela Wijaya Hasbullah Hasbullah Iin Saputra Ilham Chanra Putra M. Arrafie Abduh Mesrawati Mesrawati Mesrawati Mesrawati Pivit Septiary Chandra Risnawati Ziliwu Sherly Winata Silvana Pebrina Sonia Sischa Eka Putri