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THE EFFECT OF FIRM SIZE, FIRM GROWTH, PROFITABILITY AND CAPITAL STRUCTURE ON FIRM VALUE WITH DEVIDENT POLICY AS INTERVENING VARIABLES IN TELECOMMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sutanto, Hermawan
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.571 KB)

The purpose of this study was to examine the effect of firm size, firm growth, profitability and capital structure on firm value with dividend policy as an intervening variable. The population in this study are telecommunications companies listed on the Indonesia stock exchange (IDX) for the period of 2010-2018. The method of selecting samples uses saturated or census samples. The samples used were 4 companies. The method used in this research is panel data regression method with a significance level of 5% using the common effect model (CEM). Hypothesis testing using t test, f test, and residual test. The results showed that simultaneous firm size, profitability, capital structure has a negative effect on firm value. Partially the variable firm growth, capital structure, and dividend policy have a positive and significant effect on firm value. Firm size, profitability has a positive effect on dividend policy, while partially firm growth, capital structure has a negative effect on dividend policy. Mediation Test results show that the dividend policy is not able to mediate the relationship between firm size, company growth, profitability and capital structure on firm value.

PENGARUH PERPUTARAN KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI (Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Tifanni Tania; Hermawan Sutanto
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.237

This study aims to determine whether cash turnover, accounts receivable turnover, and inventory turnover have an influence on profitability of companies in the consumer goods industry listed on the Indonesia Stock Exchange for the 2017-2020 period.The method of data collection is by tracing documents obtained from secondary data, namely financial reports downloaded from the IDX website. The population of companies in the consumer goods industry is the number of companies. The data analysis technique used is multiple linear regression analysis using SPSS version 21. The results of this test indicate that cash turnover and accounts receivable turnover have no partial effect on profitability, only inventory turnover has a positive and significant effect on profitability. At the same time, turnover cash, accounts receivable turnover, and inventory turnover have a significant effect on profitability with an effect size of 34.1%.

Pengaruh Pajak Pertambahan Nilai Dan Pajak Penghasilan Terhadap Laba Rugi Pada Sektor Properti Dan Real Estate Periode 2017-2021 Steven Steven; Hermawan Sutanto
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1248

Laporan laba rugi merupakan salah satu informasi yang diperlukan oleh perusahaan, investor ataupun untuk keperluan dalam pengurusan pajak baik pajak pertambahan nilai ataupun pajak penghasilan. Hal tersebut terjadi dikarenakan seluruh penghasilan yang dikenakan pajak akan dikurangi baik dari pembelian ataupun penghasilan yang dihasilkan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui Pengaruh Pajak Pertambahan Nilai dan Pajak Penghasilan Terhadap Laba Rugi Pada Perusahaan Properti dan Real EstatePeriode 2017-2021. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian deskriptif kuantitatif yang bersifat explanatory research. Objek penelitian ini adalah seluruh Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017 -2021, Sampel penelitian ini sebanyak 20 perusahaan dari total populai 40 perusahaan dengan teknik pengambilan sampel purposive sampling. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil pengujian secara parsial menunjukkan bahwa secara parisal pajak pertambahan nilaiberpengaruh positif dan tidak signifikan terhadap laba rugi sedangkan pajak penghasilan berpengaruhterhadap laba rugi . Secara simultan pajak pertambahan nilai dan pajak penghasilan berpengaruh terhadaplaba rugi dengan hasil uji koefisien determinasi sebesar 46,44% Kata Kunci : Pajak Pertambahan Nilai, Pajak Penghasilan, Laba Rugi

Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak (KPP) Pratama Binjai Hermawan Sutanto; Amelia Lautan
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3304

Penelitian ini dilakukan dengan tujuan melakukan analisis dari variabel pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Binjai. Populasi yang digunakan pada penelitian ini merupakan seluruh wajib pajak orang pribadi yang didapatkan dari data dan terdaftar di KPP Pratama Binjai, yaitu sebanyak 311.642 orang. Sampel penelitian yang didapatkan sebanyak 100 wajib pajak orang pribadi dipilih dengan menggunakan rumus Slovin. Data yang digunakan dalam penelitian ini adalah data primer. Analisis data dilakukan dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Binjai. Kesadaran wajib pajak yang tinggi dan penerapan sanksi perpajakan yang tegas akan meningkatkan tingkat kepatuhan wajib pajak orang pribadi.

The impact of financial performance to effective tax rates in banking companies on the indonesia stock exchange Yusnaini; Fitri Handayani; Latersia Gurusinga; Hermawan Sutanto
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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This research aims to determine the effect of company financial performance as seen from the profitability ratio and fixed asset intensity on effective tax rates in banking companies listed on the IDX for the 2017-2021 period. The type of research used in this research is quantitative research. The population used in this research is all banking companies listed on the Indonesia Stock Exchange in the 2017-2021 period with a research sample of 25 companies. The data analysis technique used in this research is panel data analysis using the E-views version 13 program. The results of the research show that profitability has no effect on the effective tax rate, meanwhile fixed asset intensity has a positive and significant effect on the effective tax rate in banking companies listed on the IDX for the 2017-2021 period

Pengaruh Capital Intensity, Manajemen Laba , Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia 2017-2022 Sutanto, Hermawan; Shaputra, Juliandi; Henson, Henson
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2319

This study aims to examine the effect of Capital intensity, Earnings Management, and Liquidity on Tax Aggressiveness in Property and Real Estate Companies listed on the IDX 2017-2022. In this study, tax aggressiveness is measured using the effective tax rate (ETR). This type of research is quantitative using secondary data sources in the form of annual financial reports or annual reports through the Indonesian Stock Exchange (IDX). The population used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022. The sampling technique in this study used purposive sampling with several criteria determined to obtain 14 companies with 84 data obtained. Data analysis techniques using Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test using the SPSS 25 program. The results of this study indicate that partially Capital Intensity has a negative and significant effect on Tax Aggressiveness, partially Earnings Management has no effect on Tax Aggressiveness, and partially Liquidity has a positive and significant effect on Tax Aggressiveness. The results of the study simultaneously show that Capital Intensity, Earnings Management, and Liquidity have a significant effect on Tax Aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange 2017-2022. Keywords: Capital Intensity, Earnings Management, Liquidity

Effectiveness Of Tax Collection With Warning Letters and Forced Letters On East Medan Pratama KPP Tax Revenue Latersia Br Gurusinga; Hermawan Sutanto; Feebee Salim
International Journal of Mechanical, Electrical and Civil Engineering Vol. 1 No. 3 (2024): July : International Journal of Mechanical, Electrical and Civil Engineering
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmecie.v1i3.29

This research aims to determine the level of effectiveness of tax collection with warning letters and forced letters on East Medan KPP Pratama tax revenues during the period January - October 2023. The population in this study are individual taxpayers and the research data was obtained from the Medan Pratama Tax Service Office. east. The research method used is the documentation data collection method obtained from KPP Pratama Medan Timur. The results of this research show that tax collection using warning letters and forced letters is less effective, with the calculation results of the average issuance of warning letters being 68.26% and forcing letters being 67.87%. It is said to be less effective because the percentage is in the range of 60% - 80%.

A structure model of economic resilience on female single-parent families: The contribution of digital inclusion, financial management and financial trauma Sutanto, Hermawan; Handayani, Fitri; Sofyan, Silvia
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v15i2.14355

Female single-parent households are among the most vulnerable groups to economic shocks due to limited access to resources, decent work, and social protection. Strengthening their economic resilience is therefore a pressing challenge, particularly in the era of digitalization where opportunities and risks coexist.This study aims to examine the role of digital inclusion, financial management, and financial trauma in shaping the economic resilience of female-headed households in Medan.The research contributes to the literature by integrating digital and psychosocial dimensions into a structural model of economic resilience, while also offering evidence-based insights for inclusive empowerment policies.A quantitative approach was employed using a survey of 200 respondents, and data were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS).The results indicate that digital inclusion significantly improves financial management and directly enhances economic resilience. Financial management mediates the relationship between digital inclusion and economic resilience, showing that digital access only translates into stronger resilience when supported by effective financial practices. Financial trauma, while directly influencing economic resilience, was not found to moderate the link between financial management and resilience.In conclusion, the findings highlight that access to digital technology combined with strong financial management skills is the key to building sustainable economic resilience in female-headed households.

PERAN PEREMPUAN DALAM TRANSFORMASI KEUANGAN RUMAH TANGGA: PENERAPAN APLIKASI KEUANGAN DIGITAL UNTUK MERENCANAKAN ANGGARAN DAN MENGELOLA UTANG DENGAN EFISIEN Sutanto, Hermawan; Victor; Gurusinga, Latersia Br; Yusnaini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18212

The transformation of finance in Indonesia is entering the digital era, marked by an increase in financial inclusion, rapid growth of financial technology companies, and the expanding use of e-wallets and digital payments. Women play an important role in this process, not only as users but also as participants and leaders, supporting sustainable economic growth. Although data shows that women still face a digital divide, government efforts through the Ministry of Communication and Information Technology focus on empowering women to access and utilize digital technology. In the context of households, homemakers play a key role in financial management, including budgeting and debt management. This research employs a mixed methods approach to analyze the use of digital financial applications by 80 homemakers in Medan Johor District. The results indicate that, despite a high level of digital application usage, challenges such as limited knowledge and training hinder the effectiveness of these applications in financial management. It was also found that applications are more frequently used for transactions rather than for financial planning. Therefore, comprehensive training programs are needed to enhance financial literacy and empower women to optimally utilize technology, which in turn can improve household financial well-being.

Pengaruh Capital Intensity, Manajemen Laba , Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia 2017-2022 Sutanto, Hermawan; Shaputra, Juliandi; Henson, Henson
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2319

This study aims to examine the effect of Capital intensity, Earnings Management, and Liquidity on Tax Aggressiveness in Property and Real Estate Companies listed on the IDX 2017-2022. In this study, tax aggressiveness is measured using the effective tax rate (ETR). This type of research is quantitative using secondary data sources in the form of annual financial reports or annual reports through the Indonesian Stock Exchange (IDX). The population used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022. The sampling technique in this study used purposive sampling with several criteria determined to obtain 14 companies with 84 data obtained. Data analysis techniques using Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test using the SPSS 25 program. The results of this study indicate that partially Capital Intensity has a negative and significant effect on Tax Aggressiveness, partially Earnings Management has no effect on Tax Aggressiveness, and partially Liquidity has a positive and significant effect on Tax Aggressiveness. The results of the study simultaneously show that Capital Intensity, Earnings Management, and Liquidity have a significant effect on Tax Aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange 2017-2022. Keywords: Capital Intensity, Earnings Management, Liquidity

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