Article Per Year (5 Year)
p-Index From 2021 - 2026
2.63
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Cakrawala Repositori Imwi Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi International Journal of Application on Economics and Business Journal of Center for Energy Policy and Human Resources Capacity Development
Ngadiman
Fakultas Ekonomi & Bisnis Universitas Tarumanagara, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Social Sciences

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 Ngadiman Ngadiman; Christiany Puspitasari
Jurnal Akuntansi Vol. 18 No. 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i3.273

Abstract

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.
FAKTOR-FAKTOR STRUKTUR MODAL PERUSAHAAN KONTRUKSI BANGUNAN DALAM BURSA EFEK INDONESIA PERIODE 2013-2017 Andreas Hosea; Ngadiman Ngadiman
Jurnal Kontemporer Akuntansi Volume 1, No. 1, Maret 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.124 KB) | DOI: 10.24912/jka.v1i1.15065

Abstract

Penelitian ini menguji faktor- faktor yang menentukan struktur modal perusahaan kontruksi bangunan dalam bursa efek Indonesia periode 2013-2017. Metode analisis yang digunakan regresi data panel dengan teknik estimasi Fixed Effect Model (FEM) pada perusahaan sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 hingga 2017 dengan total 60 pengamatan. Empat variabel independen dan satu variabel dependen telah diuji. Hasil penelitian ini menunjukkan bahwa profitabilitas, pertumbuhan dan non debt tax shield memiliki pengaruh yang signifikan sedangkan ukuran tidak berpengaruh signifikan terhadap struktur modal. Profitabillity, dan Size mendukung teori trade off. Pertumbuhan mendukung teori off order packing. Perisai pajak non-hutang tidak mendukung teori pecking order dan trade off.
The Effect of Audit Committee Meetings, Profitability, and Foreign Ownership on Intellectual Capital Nurainun Bangun; Ngadiman Ngadiman; Khairina Natsir
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.321-332

Abstract

This study aims to obtain empirical evidence regarding the factors that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The number of companies as the research sample was 34 manufacturing companies which were selected through purposive sampling technique with predetermined criteria. Intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) taking into account VACA, VAHU, STVA. Panel data were processed using Eviews 12.0. Classical assumption testing includes multicollinearity test and heteroscedasticity test. Model selection is done by testing Chow, Hausman and Lagrange Multiplier. While the hypothesis test using the t test and the coefficient of determination test. The results of the analysis show that the audit committee frequency of meetings has a negative and insignificant effect on intellectual capital, Profitability as proxied by Return on Assets (ROA) has a positive and significant effect on intellectual capital, and Foreign ownership has a positive and significant effect on intellectual capital,
Pengaruh Pemeriksaan Pajak, Penagihan Pajak Dan Self Assesment System Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Indah Wulandari; Ngadiman Ngadiman
Cakrawala Repositori IMWI Vol. 7 No. 1 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i1.584

Abstract

Penelitian yang berjudul Pengaruh Sistem Pemeriksaan Pajak, Penagihan Pajak, dan Self Assessment Terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai Variabel Moderasi, dengan tujuan untuk mengetahui sistem pemeriksaan, pemungutan pajak, dan Self Assessment terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak, Penelitian ini merupakan penelitian kausalitas, dengan menggunakan metode spss 26.0, populasi dalam penelitian ini adalah KPP Pratama Pondok Aren yang berlokasi di Pondok Aren Tangsel dengan sampel sesuai kriteria. Hasil penelitian ini berdasarkan hasil penelitian yang dilakukan pada KPP Pratama Pondok Aren periode 2019 – 2021 dapat disimpulkan bahwa Pemeriksaan Pajak mempunyai pengaruh positif signifikan terhadap Penerimaan Pajak. Persentase kontribusi pengaruh variabel independen Pemeriksaan Pajak terhadap Penerimaan Pajak sebesar 55,7%. Penagihan Pajak berpengaruh positif terhadap Penerimaan Pajak. Persentase kontribusi variabel independen Penagihan Pajak terhadap Penerimaan Pajak sebesar 53,8%. Self Assessment System tidak berpengaruh terhadap Penerimaan Pajak. Persentase kontribusi variabel independen Self Assessment System terhadap Penerimaan Pajak sebesar 5,8%. Kepatuhan Wajib Pajak mampu mempererat hubungan antara Pemeriksaan Pajak dan Penerimaan Pajak. Besarnya persentase kontribusi pengaruh variabel Kepatuhan Wajib Pajak dalam memoderasi pengaruh Pemeriksaan Pajak terhadap Penerimaan Pajak adalah sebesar 18,7%. Kepatuhan Wajib Pajak mampu mempererat hubungan Penagihan Pajak dan Penerimaan Pajak. Besarnya persentase kontribusi pengaruh variabel Kepatuhan Wajib Pajak dalam memoderasi pengaruh Penagihan Pajak terhadap Penerimaan Pajak adalah sebesar 30,7%. Kepatuhan Wajib Pajak merupakan variabel moderasi yang tidak mampu mempengaruhi hubungan Self Assessment System dengan Penerimaan Pajak
ANALISA PENGARUH INTENSIF PAJAK TERHADAP KINERJA DAN NILAI PERUSAHAAN SETELAH ADANYA COVID-19 Feronika Elvida Napitu; Ngadiman Ngadiman
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11827

Abstract

This research was conducted to determine the effect of tax intensity on company performance and company value, and the effect of company performance on company value after Covid-19. The type of research used is a descriptive method with data collection techniques using purposive sampling techniques. Next, the data analysis technique is carried out by testing descriptive statistics and using multiple linear regression analysis. The objects of this research are the tourism, hospitality and transportation sectors listed on the Indonesia Stock Exchange. The samples found were 11 companies and produced 44 data that were processed in this research. The results of this research indicate that there is a positive influence between tax intensity on company performance and value, and a positive influence between company performance and company value. Based on this, the results of this research are expected to provide an overview of the intensive use of taxes by business actors in increasing company performance and value.
Pengaruh Pemeriksaan Pajak, Penagihan Pajak Dan Self Assesment System Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Indah Wulandari; Ngadiman Ngadiman
Cakrawala Repositori IMWI Vol. 7 No. 1 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i1.584

Abstract

Penelitian yang berjudul Pengaruh Sistem Pemeriksaan Pajak, Penagihan Pajak, dan Self Assessment Terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai Variabel Moderasi, dengan tujuan untuk mengetahui sistem pemeriksaan, pemungutan pajak, dan Self Assessment terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak, Penelitian ini merupakan penelitian kausalitas, dengan menggunakan metode spss 26.0, populasi dalam penelitian ini adalah KPP Pratama Pondok Aren yang berlokasi di Pondok Aren Tangsel dengan sampel sesuai kriteria. Hasil penelitian ini berdasarkan hasil penelitian yang dilakukan pada KPP Pratama Pondok Aren periode 2019 – 2021 dapat disimpulkan bahwa Pemeriksaan Pajak mempunyai pengaruh positif signifikan terhadap Penerimaan Pajak. Persentase kontribusi pengaruh variabel independen Pemeriksaan Pajak terhadap Penerimaan Pajak sebesar 55,7%. Penagihan Pajak berpengaruh positif terhadap Penerimaan Pajak. Persentase kontribusi variabel independen Penagihan Pajak terhadap Penerimaan Pajak sebesar 53,8%. Self Assessment System tidak berpengaruh terhadap Penerimaan Pajak. Persentase kontribusi variabel independen Self Assessment System terhadap Penerimaan Pajak sebesar 5,8%. Kepatuhan Wajib Pajak mampu mempererat hubungan antara Pemeriksaan Pajak dan Penerimaan Pajak. Besarnya persentase kontribusi pengaruh variabel Kepatuhan Wajib Pajak dalam memoderasi pengaruh Pemeriksaan Pajak terhadap Penerimaan Pajak adalah sebesar 18,7%. Kepatuhan Wajib Pajak mampu mempererat hubungan Penagihan Pajak dan Penerimaan Pajak. Besarnya persentase kontribusi pengaruh variabel Kepatuhan Wajib Pajak dalam memoderasi pengaruh Penagihan Pajak terhadap Penerimaan Pajak adalah sebesar 30,7%. Kepatuhan Wajib Pajak merupakan variabel moderasi yang tidak mampu mempengaruhi hubungan Self Assessment System dengan Penerimaan Pajak
THE INFLUENCE OF GROWTH OPPORTUNITIES, DEBT POLICY, AND SOLVENCY ON COMPANY VALUE Nurainun Bangun; Khairina Natsir; Ngadiman Ngadiman
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.162-172

Abstract

This study aims to prove the influence of growth opportunity, debt policy, and solvency on company value in basic industrial and chemical companies listed on the Indonesia Stock Exchange from 2019 to 2021. A total of 27 selected samples with a total of 81 observations over three years were used in the research. This. Research data is secondary data extracted from company annual financial reports that have been audited and published. Panel data was processed with the help of Eviews version 12 software. Data analysis uses multiple linear regression. The testing stages include the classic assumption test consisting of multicollinearity and heteroscedasticity tests, then selecting the most appropriate regression model using the Chow test, Hausman test and Lagrange Multiplier test. Research hypothesis testing was carried out by a t-test and coefficient of determination test. The results of the analysis show that growth opportunity partially has a negative effect on company value, debt policy has an insignificant positive effect on company value, and solvency has a significant positive effect on the value of basic industrial and chemical companies listed on the Indonesia Stock Exchange in the 2019-2021 period.
From Human Capital Priorities to Organizational Financial Efficiency: Linking Values, Leadership, Strategic Alignment, and Employee Performance Ngadiman Ngadiman; Ranthy Pancasasti
Journal of Center for Energy Policy and Human Resources Capacity Development Vol. 1 No. 1 (2026): Policy Innovation and Collaboration for Sustainable Growth in Agribusiness and
Publisher : PT. Mega Mas Abadi Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66226/journalofcphrcd.v1i1.40

Abstract

Purpose: This study examines how organizational actors prioritize human capital capabilities that can support organizational efficiency and financial sustainability. The study reframes organizational culture and alignment from a primarily cultural perspective toward a strategic human capital perspective in which values, value-based leadership, strategic alignment, and employee capability are treated as organizational resources. Design/Methodology/Approach: An exploratory survey design was used in which respondents assessed organizational indicators using a Likert scale. The responses were aggregated and ranked to identify the relative priority of human capital and organizational capability indicators. Descriptive analysis and thematic interpretation were used to connect employee-related capabilities with organizational efficiency and financial implications. Findings: The framework indicates that organizational values, leadership integrity, strategic alignment, cultural consistency, and employee performance represent interconnected human capital capabilities. Higher-priority capabilities can provide a basis for improving work quality, productivity, adaptability, resource utilization, and organizational efficiency. Conclusion: Financial sustainability should not be viewed solely as a finance function; it is also influenced by the quality and deployment of human capital. Practical Implications: Organizations can use employee-based priority assessments to identify capabilities requiring investment and to align human resource development with productivity, cost efficiency, and sustainable organizational performance.
Human Capital Disclosure and Financial Performance: Evidence from Indonesian Resource-Based Public Companies Ngadiman Ngadiman
Journal of Center for Energy Policy and Human Resources Capacity Development Vol. 1 No. 1 (2026): Policy Innovation and Collaboration for Sustainable Growth in Agribusiness and
Publisher : PT. Mega Mas Abadi Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66226/journalofcphrcd.v1i1.41

Abstract

Purpose: This study examines whether the quality of human capital disclosure is associated with firm financial performance among Indonesian public companies operating in resource-related industries. Design/Methodology/Approach: The study employs a quantitative secondary-data design using annual reports, sustainability reports, and audited financial statements. A Human Capital Disclosure Index (HCDI) is developed from publicly disclosed information covering workforce information, human capital development, talent management, employee welfare, and strategic human capital. Financial performance is measured using return on assets (ROA) and return on equity (ROE). Panel-data regression is used to test the association between HCDI and financial performance while controlling for firm size, leverage, growth, and firm age. Findings: The empirical analysis evaluates whether greater human capital transparency is associated with stronger asset and equity returns and whether the relationship differs across state-owned and private enterprises. Conclusion: The study positions human capital disclosure as a measurable bridge between human resource development and financial performance. Practical Implications: The framework provides managers and policymakers with a reproducible tool for assessing human capital reporting and its relationship with financial value creation.
From Cultural Alignment to Organizational Priorities: Extending the Analysis through Ranked Likert-Scale Survey Data Ranthy Pancasasti; Ngadiman Ngadiman; Abdul Wahab Samad
Journal of Center for Energy Policy and Human Resources Capacity Development Vol. 1 No. 1 (2026): Policy Innovation and Collaboration for Sustainable Growth in Agribusiness and
Publisher : PT. Mega Mas Abadi Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66226/journalofcphrcd.v1i1.42

Abstract

Organizational resilience increasingly depends on an organization’s ability to maintain cultural coherence while continuously adapting to changing organizational and environmental conditions. This study examines how organizational values, strategic alignment, value-based leadership, and cultural implementation contribute to understanding organizational resilience through the perspective of dynamic cultural alignment. Using a questionnaire dataset comprising 250 respondents, the study conducts a descriptive re-analysis of four organizational dimensions: Organizational Values, Strategic Alignment, Value-Based Leadership, and Gap in Organizational Culture. The findings reveal that Organizational Values represent the strongest dimension, with an overall mean of 3.542, followed by Strategic Alignment at 3.491. Gap in Organizational Culture records a mean of 3.285, while Value-Based Leadership has the lowest overall mean of 3.148. The empirical pattern indicates that organizations possess relatively strong normative and strategic foundations, while the translation of these foundations through leadership and everyday cultural practices requires further strengthening. The findings suggest that cultural alignment should not be understood as a static condition of consistency, but as a dynamic organizational process that enables organizations to preserve essential values while adapting practices, capabilities, and organizational responses to changing conditions. The study contributes to organizational culture and resilience literature by positioning dynamic cultural alignment as a conceptual bridge between organizational continuity and organizational renewal. This perspective highlights the importance of integrating stable cultural foundations with leadership reinforcement, strategic coherence, organizational development, transformation, adaptability, and stability to support organizational resilience and sustainable competitiveness.
Co-Authors Abdul Wahab Samad Andreas Hosea Christiany Puspitasari Daniel Huslin Erica Felicia Felicia Feronika Elvida Napitu Indah Wulandari Khairina Natsir Khairina Natsir Nurainun Bangun Nurainun Bangun Ranthy Pancasasti Ranthy Pancasasti