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All Journal ACADEMICS IN ACTION Journal of Community Empowerment Journal of Management and Leadership Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Manajemen Jurnal Ekonomi Jurnal Ekonomi Perusahaan Journal of International Conference Proceedings Jurnal Manajemen Dan Akuntansi Medan Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Rizka Indri Arfianti
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pendampingan Pajak UMKM: Masalah dan Solusinya Amelia Sandra; Hanif Hanif; Rizka Indri Arfianti; Prima Apriwenni
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.928 KB) | DOI: 10.33021/aia.v1i1.737

Abstract

Training on Income Tax Knowledge for MSMEs is the one step to improve the entrepreneurs’ taxation ability, as the members of the UPK PPUKMP Pulo Gadung East Jakarta. This training was held on 17 - 25 January 2019. Training instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose of this training, especially for entrepreneurs is to improve their simple accounting skills and taxation administration and other aspects related to it. The training process begins with a preparation by analyzing training needs, formulating training objectives, preparing material and conducting training. The training is carried out by giving lectures, discussions, question and answer, and audio-visual presentation. The results of this training are expected to increase technical knowledge for entrepreneurs in understanding their tax obligations, namely how to fill SPT, especially income tax for MSMEs and tax administration that should be done.
THE EFFECT OF DIVERSIFICATION LEVEL, NUMBER OF SEGMENTS, AND INDUSTRY SECTOR TYPE ON COMPANY PERFORMANCE Felicia Hokyani; Rizka Indri Arfianti
Journal of Management and Leadership Vol. 4 No. 1 (2021): Volume 4 - Nomor 1 - May 2021
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47970/jml.v4i1.206

Abstract

The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, the number of segments, and type of industrial sector on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owners with the company management. The number samples of this study are 333 companies from the miscellaneous industry sector, consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 – 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and the variable number of segments > 0.05, then H01 and H02 rejected, while the type of miscellaneous industry sector and type of consumer goods sector <0.05, then H03 and H04 received. The conclusion showed that variable diversification level and number of segments has not sufficient evidence of a negative effect on excess value, while the type of miscellaneous industry sector and type of consumer goods sector sufficient evidence of a negative effect on excess value.
PENGARUH KOMITMEN PROFESI AKUNTAN DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT Rizka Indri Arfianti
Jurnal Akuntansi Vol 6 No 1 (2017): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

Kantor Akuntan Publik (KAP) dan para Auditor di dalamnya merupakan satu kesatuan yang tidak dapat dipisahkan satu sama lain. Dalam memberikan pelayanan jasa profesional audit yang berkualitas tinggi, keduanya dituntut untuk memberikan hasil yang baik dan berkualitas. Seorang auditor yang menjunjung nilai-nilai komitmen profesi akuntan dan nilai-nilai komitmen organisasi dapat mencerminkan hasil kualitas audit yang baik, dan dapat juga menjadi gambaran dari suatu Kantor Akuntan Publik tempat dimana auditor tersebut bekerja menghasilkan hasil kualitas audit. Karena itu penulis bertujuan melakukan penelitian untuk membuktikan apakah Komitmen Profesi Akuntan dan Komitmen Organisasi berpengaruh terhadap Kualitas Audit. Kualitas audit adalah masalah penting untuk profesi akuntan menghadapi kritik dari regulator dan grup pemegang saham. Kualitas audit yang lebih tinggi harus mengurangi ketidakpastian terkait pemegang saham dengan manager yang menyiapkan laporan keuangan. Metode penelitian yang digunakan adalah metode survei dengan kuesioner. Dengan obyek penelitian auditor yang bekerja pada KAP big-ten di Jakarta dengan total responden 85 orang.Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis data yang di gunakan adalah analisis deskriptif. Kesimpulan pada penelitian ini adalah variabel komitmen profesi akuntan dan variabel  komitmen organisasi berpengaruh secara positif terhadap kualitas audit. Kata Kunci : Komitmen Profesi Akuntan, Komitmen Organisasi, dan Kualitas Audit
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Shinta Kasin, Rizka Indri Arfianti
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.455

Abstract

Timeliness of financial reporting aims to provide information on the financial position, performance, and changes in the company's financial position on time before losing its ability in economic decision-making. The information in the financial statements is said to be useful when available on time when needed. The purpose of this study is to determine the effect of profitability, leverage, and company size on timeliness. The research method used is logistic regression analysis method. The sampling technique used is purposive sampling method. The samples used are 87 manufacturing companies listed on the BEI in 2014-2016 with a total of 261 data. The analysis used in this study using SPSS version 20. The results showed that profitability had a significant positive effect on timeliness at α = 5% with p-value of 0.0275, leverage did not significantly influence p-value value 0.4995, and firm size also no significant effect on timeliness with p-value of 0.350. The conclusion of this study is that there is sufficient evidence that companies with high profitability tend to be timely in delivering financial statements and there is not enough evidence of companies that have low leverage and small company size tend to be timely in delivering financial statements. Keywords: Timeliness, Profitability, Leverage, Firm Size
Pengaruh Tingkat Pemahaman Pajak, Kualitas Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di DKI Jakarta (Studi Kasus Pengendara Ojek Online) Cindy Apriani Chandra, Rizka Indri Arfianti
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i2.493

Abstract

Motor Vehicle Tax is a motor vehicle that can be used for two-wheeled motor vehicles or more. Based on data obtained from the DKI Jakarta Regional Tax and Retribution Agency, the plan for the acceptance of Vehicle Tax is expected to be higher every year, but at the time of the realization of the DKI Jakarta Provincial Motor Vehicle Tax receipts the discrepancy between the plan and the realization. The purpose of this research are To know if understanding of taxation, the quality of public tax, and tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers. This research uses multiple regression analysis method. Data and information obtained from the questionnaires filled out by 100 respondents who works as ojek online driver in DKI Jakarta.  The test method is performed using Likert Scale; Software SPSS 20; Validity and Reliability Test; F Test; t Test; R2 Test and the classical Assumption Test. The results of this study indicate that (1) There is no enough evidence that the understanding of taxation effects tax compliance of two-wheeled motor vehicle taxpayers. (2) There is evidence that the quality of public tax services affects tax compliance of two-wheeled motor vehicle taxpayers. (3) There is no evidence tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers.Keywords: Understanding of Taxation, The Quality of Public Tax Services, Tax Penalties, Tax Compliance
PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE Kezia Sibuea; Rizka Indri Arfianti
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.804

Abstract

Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assumption test, multiple regression analysis test, simultaneous test (f-test), and partial test (t-test). According to the findings of the study, audit quality, firm size, and firm complexity all have a significant positive impact on audit fees. While the firm risk variable is not proven to have an effect on audit fees. Keywords: Audit fee, Audit quality, Company size, Company complexity, Company risk. References: Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat. Ahmad, A. C., & Abidin, S. (2008). Audit Delay of Listed Companies: A Case of Malaysia. CCSE International Business Research., Vol. 1, No.4 October 2008, 32-39. Akram, Basuki, P., & Budiarto. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Vol.2, No.1, Oktober 2017, 95-120. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach, Sixteenth Edition. Newyork: Pearson Prentice Hall. Ask, J., & Holm, M. L. (2013). Audit Fee Determinants in Different Ownership Structures. Uppsala University, 1-49. Awuy, V. P., Sayekti, Y., & Purnamawati, I. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC). Jurnal Akuntansi dan Keuangan, 18, No.1, 15-26. Chandra, M. O. (2015). Pengaruh Good Corporate Governance, Karakteristik Perusahaan dan Ukuran KAP Terhadap. Jurnal Akuntansi Bisnis, Vol. 8, No. 26 Maret 2015, 174-194. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis (12 ed.). Jakarta: Salemba Empat. Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal Vol. 30, No.2: 198-211 ISSN: 0852-1875, ISSN (Online): 2549 3787, 198-211. DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol. 3 (1981), 183-199. Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, Vol.14, No. 1, 57-74. Gammal, W. E. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, Vol. 5, No. 11: 2012, 136-145. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. Hasan, M. A. (2017). Pengaruh Kompleksitas Audit, Profitabilitas Klien, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik Terhadap Audit Fee. Pekbis Jurnal, Vol. 9, No. 3, November 2017, 214-230. Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 3, 1096-1110. Retrieved from http://jea.ppj.unp.ac.id/index.php/jea/issue/view/9 Institut Akuntansi Publik Indonesia (IAPI). (2016). Undang-Undang Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan. http://iapi.or.id/uploads/content/95-PP-No-2-Tahun-2016- tentang-Penentuan-Imbalan-Jasa-Audit-Laporan-Keuangan.pdf ICAEW. (2005). Audit Quality: Agency Theory and The Role of Audit. Audit and Assurance Faculty. Immanuel, R., & Yuyetta, E. N. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees. DIPONEGORO JOURNAL OF ACCOUNTING, Volume 3, Nomor 3, Tahun 2014, 1-12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting Indriastuti, M. (2012). Analisis Kualitas Auditor dan Corporate Governance Terhadap Manajemen Laba.Eksistansi (ISSN 2085-2401), Vol. IV, No. 2, Agustus 2012. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics Vol. 3 (1976), 305-360. Julianto, I. A., Yadnyana, I., & Suputra, I. G. (2016). Pengaruh Audit Fee, Perencanaan Audit Dan Resiko Audit Terhadap Kualitas Audit Pada Kantor Akuntansi Publik di Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, Vol. 5, No. 12, 2016, ISSN: 2337-3067, 4029-4056. Keputusan BAPEPAM No. KEP-36/PM/2003, Tentang Kewajiban Penyampaian Laporan Keuangan Berkala. (2003). https://docplayer.info/30003274-Keputusan-ketua-badan-pengawas-pasar-modal-nomor-kep- 36-pm-2003-tentang-kewajiban-penyampaian-laporan-keuangan-berkala.html Nugrahani, N. R., & Sabeni, A. (2013). Faktor-Faktor yang Mempengaruhi Penetapan Fee audit Eksternal Pada Perusahaan Yang Terdaftar Di BEI. Diponegoro Journal of Accounting, Volume 2, Nomor 2, Tahun 2013, ISSN(Online): 2337-3806, 1-11. Pambudi, T. L., & Ghozali, I. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, Volume 2, Nomor 1, Tahun 2013, 1-13. Pranama, R. S. (2019). Pengaruh Pelaporan Corporate Social Responsibility, Kualitas Auditor, Ukuran Perusahaan, Anak Perusahaan dan Resiko Perusahaan Terhadap Komitmen Audit Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017). Universitas Islam Indonesia, Yogyakarta. Sanusi, M. A., & Purwanto, A. (2017). Analisis Faktor Yang Mempengaruhi Biaya Audit Eksternal, Diponegoro Journal of Accounting, Volume 6, Nomor 3, Tahun 2017, ISSN(Online): 2337-3806, 1-9. Selano, E. C., Tedjasuksmana, B., & Wardani, R. P. (2017). Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Laporan Keuangan Pada Perusahaan Property, Real Estate and Building Yang Terdaftar di BEI Tahun 2013-2015. Jurnal Akuntansi Kontemporer (JAKO), Vol. 9, No. 2, Juli 2017, 162-182. Suharli, M., & Nurlaelah. (2008). Konsentrasi Auditor Dan Penetapan Fee audit: Investigasi Pada BUMN, JAAI, Volume 12, No. 2, Desember 2008, 133-148. Syafina, D. C. (2018, Oktober 8). Kasus SNP Finance dan Pertaruhan Rusaknya Reputasi Akuntan Publik. (Suhendra, Editor) Retrieved from tirto.id: https://tirto.id/kasus-snp-finance-dan-pertaruhan- rusaknya-reputasi-akuntan-publik-c4RT Triani, Y. O. (2016). Faktor-Faktor Yang Mempengaruhi Penetapan Fee audit Fees (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013). Ulfasari, H. K., & Marsono. (2014). Determinan Fee audit Eksternal Dalam Konvergensi IFRS. Diponegoro Journal of Accounting, Volume 3, Nomor 2, Tahun 2014, ISSN(Online): 2337-3806, 1-11. Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory And Empirical Evidence. Journal of Accounting Literature, Vol. 23, tahun 2004, ABI/INFORM Global, 153-193. Widiastari, P. A., & Yasa, G. W. (2018). Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol. 23, No. 2, Mei 2018, ISSN: 2302-8556, 957-981. doi:https://doi.org/10.24843/EJA.2018.v23.i02.p06 Yulianti, N., Agustin, H., & Taqwa, S. (2019). Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan dan Ukuran KAP Terhadap Fee audit. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 1, Seri B, Februari 2019, ISSN: 2656-3649 (Online), 217-235. Yulio, W. S. (2016). Pengaruh Konvergensi IFRS, Komite Audit Dan Kompleksitas Perusahaan Terhadap Fee audit. Jurnal Akuntansi Bisnis, Vol. 15, No. 29, 29 September 2016, 77-92.
PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT & LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SEKTOR PARIWISATA YANG LISTING DI BEI PADA 2012-2015 rizka indri arfianti
Jurnal Ekonomi Perusahaan Vol. 24 No. 1 (2017): Jurnal Ekonomi Perusahaan Edisi Maret 2017 Vol.24 No.1
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v24i1.257

Abstract

Various accounting manipulation case involving several multinational and national company, such as Enron, WorldCom, Kimia Farma, and Lippo Bank has been panicked economic actors and investors. Various practic of earning management oftenly found in several companies. Based on this reason, mechanism of good corporate governance and audit quality’s reliability have been questioned. This research aims to know the influence of good corporate governance mechanism measured by institutional ownership, independent audit committee, and management ownership also audit quality and leverage toward earning management by discretionary accrual. Agency theory is being the basis of earning management practic in company. Differences of interest between management and shareholders being a root of pressure for management to do earning management. Inconsistency revenue also being a strong reason for management to do earning management.This research sample consisted of 54 tourism sector service companies listed in BEI during 2012-2015. Samples obtained by using purposive sampling method. Data analytical technique used in this research are classical assumption test and multiple linear regression with the help of SPSS version 21. Based on the result of multiple linear regression analysis showed that institutional ownership has significance value of 0,2905.  Independent audit committee has significance value of 0,061. Management ownership has significance value of 0,0005. Otherwise, audit quality and leverage has significance value of 0,3225 and 0,163. Analytical result of this research shows us that institutional ownership and independent audit committee doesn’t have an sufficient influence evidence towards earning management. This is in accordance with audit quality and leverage that doesn’t have an sufficient influence evidence towards earning management. Otherwise, management ownership has a significant influence towards earning management.
FACTORS AFFECTING THE LEVEL OF STOCK UNDERPRICING IN NON-FINANCIAL COMPANIES Denni Tanoyo; Rizka Indri Arfianti
Journal of Management and Leadership Vol. 5 No. 1 (2022): Volume 5 - Nomor 1 - May 2022
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47970/jml.v5i1.301

Abstract

This study aims to predict the factors affecting the stock’s underpricing in non-financial companies of the Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the period 2017 – 2019. Compared to previous research, this study provides all the non -financial companies that conduct IPOs. In 2017 to 2019, there are 141 non-financial companies that conduct IPO. This research uses judgment sampling so there are only 131 companies that qualify. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t-test, f-test, and R square. The result showed that return on assets, firm size, underwriter’s reputation, and auditor’s reputation have a negative effect and significant on the level of stock underpricing, meanwhile, financial leverage has a positive effect and significant on the level of stock underpricing.
PENGARUH UNCONDITIONAL DAN CONDITIONAL CONSERVATISM TERHADAP FINANCIAL DISTRESS Nanda Ismi Kumalawati; Rizka Indri Arfianti
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.825 KB) | DOI: 10.52859/jba.v5i2.26

Abstract

Financial distress is increasingly faced by some companies early in bankruptcy; it’s usually caused by the improper basis of decision making and the unavailability of cash. Therefore, financial distress is very important to know as early as possible so it can be resolved and no bankruptcy happens. Conservatism is considered to be one factor that can reduce the risk of financial distress. So this study aims to examine the influence of conservatism on financial distress. The sample of the company used manufacturing companies during the period 2014-2016, this study also testing some companies that have experienced of financial distress during the period of observation. Data analysis techniques use multiple linear regression analysis. Through the results of this study, it can be concluded that unconditional conservatism and conditional conservatism proved to negatively affect financial distress.
Apakah Perencanaan Pajak, Kebijakan Pendanaan dan Ukuran Perusahaan Menjadi masalah bagi nilai perusahaan Amelia Sandra; Ari Hadi Prasetyo; Rizka Indri Arfianti; Yustina Triyani; Reyska Nathanael
JUDICIOUS Vol 3 No 2 (2022): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v3i2.1082

Abstract

Nilai perusahaan merupakan harga jual perusahaan yang dianggap layak oleh calon investor agar tertarik untuk menanamkan sahamnya di perusahaan tersebut. Tujuan utama perusahaan adalah memaksimalkan laba setelah pajak. Beberapa faktor yang dapat mempengaruhi nilai perusahaan adalah pajak, kebijakan pendanaan utang, dan ukuran perusahaan. Perencanaan pajak dapat menjadi upaya yang dapat dilakukan perusahaan untuk mengurangi beban pajak atau meminimalkan pengeluaran atas pajak yang dibayarkan kepada Negara. Selain pajak, pendanaan kebijakan hutang dan ukuran perusahaan juga dapat mempengaruhi nilai perusahaan. Secara umum, jika perusahaan memiliki pembiayaan utang yang banyak dianggap tidak sehat karena dapat mengurangi keuntungan. Kenaikan atau penurunan laba perusahaan akan mempengaruhi nilai perusahaan. Ukuran perusahaan menggambarkan total aset yang dimiliki oleh perusahaan. Semakin besar ukuran perusahaan berarti perusahaan tersebut dianggap mampu mempengaruhi nilai perusahaan. Penelitian ini dilakukan untuk menguji apakah perencanaan pajak, pembiayaan kebijakan utang, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
Co-Authors Amelia Sandra Anggreani, Vemyta Apriwenni, Prima Ari Hadi Prasetyo Brenda Aurellia Denni Tanoyo Elisabeth Vita Mutiarawati Felicia Hokyani Gracia Chou Vani Hanif Hanif Jessica Jessica Kezia Sibuea Maria, Sanggam Martha Ayerza Esra Moryessa Brandinie Muttia Anggreini Nanda Ismi Kumalawati Nurkhasanah Nurkhasanah Prima Apriwenni Reyska Nathanael Rita Eka Setianingsih Yustina Triyani