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All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Innovation Business Management and Accounting Journal Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Harnovinsah Harnovinsah
Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE Harnovinsah, Harnovinsah; Mubarakah, Septyana
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.375 KB) | DOI: 10.24912/ja.v20i2.58

Abstract

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.
THE MEDIATION INFLUENCE OF VALUE RELEVANCE OF ACCOUNTING INFORMATION, INVESTMENT DECISION AND DIVIDEND POLICY ON THE RELATIONSHIP BETWEEN PROFITABILITY AND THE COMPANY’S VALUE Harnovinsah, Harnovinsah; Alamsyah, Sustari
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.444 KB) | DOI: 10.24912/ja.v21i2.193

Abstract

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rationally so that the fundamental aspects of the financial statements become major factor in the shares investment decision. The contribution of this research is to provide input to the management about the importance of maintaining and improving performance in order to give satisfaction to investors and provide expectations for the return on investment which can ultimately increase the company’s value. This study design is causality with the unit of analysis is the samples taken by purposive sampling technique on a population of listed companies on the IDX Kompas 100 index from 2011 - 2014. The analysis technique used is Path Analysis. The results from this study are: 1. Profitability has significant and positive influence on the company’s value; 2. Profitability has no significant and positive influence on the value relevance of accounting information; 3. Profitability has negative and significant influence on investment opportunities; 4. Profitability has significant and positive influence on the dividend policy; 5. The value relevance of accounting information has significant and negative influence on the company’s value; 6. The investment opportunities have no significant and positive influence on company’s value; 7. Dividend policy has no significant and positive influence on company’s value; 8. The value relevance of accounting information, investment opportunities and dividend policy have not been able to mediate the influence of profitability on company’s value.
DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE Harnovinsah Harnovinsah; Septyana Mubarakah
Jurnal Akuntansi Vol. 20 No. 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i2.58

Abstract

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.
The Mediation Influence Of Value Relevance Of Accounting Information, Investment Decision And Dividend Policy On The Relationship Between Profitability And The Company’s Value Harnovinsah Harnovinsah; Sustari Alamsyah
Jurnal Akuntansi Vol. 21 No. 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i2.193

Abstract

This study aimed to analyze the influence of profitabilityon the company'svalue, and determine whether this influence intervenes the value relevance of accountinginformation, investment opportunities and dividend policy, assuming that investors actrationally so that the fundamental aspects of the financial statements become major factorin the shares investment decision. The contribution of this research is to provide input tothe management about the importance of maintaining and improving performance in orderto give satisfaction to investors and provide expectations for the return on investmentwhich can ultimately increase the company’s value. This study design is causality with theunit of analysis is the samples taken by purposive sampling technique on a population oflisted companies on the IDX Kompas 100index from 2011-2014. The analysis techniqueused is Path Analysis. The results from this study are: 1. Profitability has significant andpositive influence on the company’s value; 2. Profitability has no significant and positiveinfluence on the valuerelevance of accounting information; 3. Profitability has negativeand significant influence on investment opportunities; 4. Profitability has significant andpositive influence on the dividend policy; 5. The value relevance of accountinginformation has significant and negative influence on the company’s value; 6. Theinvestment opportunities have no significant and positive influence on company’s value;7. Dividend policy has no significant and positive influence on company’s value; 8. Thevalue relevanceof accounting information, investment opportunities and dividend policyhave not been able to mediate the influence of profitability on company’s value
Co-Authors Abdullah, Baihaki Achmad Jaelani Agung Dinarjito, Agung Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amanda, Okky Wahyu Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Efriyanto, Efriyanto Endang Ruhiyat Erwandy Erwandy Erwandy, Erwandy Erwin Permana Frenky Samuel Takalamingan Hanif Rani Iswari Haryadi, Anton Hastuti Indra Sari Hesti Maheswari Iva Khoiril Mala Iwan Firdaus JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Lenggogeni Lucky Nugroho Lusia Sri Arini Lysandra, Shanti Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muda, Ruhaini Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Musa Gani, Ibrahim Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad, Noor Hazlina Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar NURUL HIDAYAH Nurwijayanti Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Putri, Putri Surya Permatasari Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rossalia, Kusila Meyrin Safinatunnayah, Zihan Ayu Safrudin Said, Jamaliah Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Solly Aryza Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Syamsiar, Syamsiar Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad