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All Journal Jurnal Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Ilmiah Smart International Journal of Mechanical, Electrical and Civil Engineering Optimum: Jurnal Ekonomi dan Pembangunan
Sutanto, Hermawan
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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)

Abstract

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

Abstract

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

Abstract

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

Abstract

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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Abstract

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
KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2010-2018 Hermawan Sutanto
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 5 No 1 (2021): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v5i1.199

Abstract

Penelitian ini bertujuan untuk meneliti dan menganalisis pengaruh dari kebijakan dividen, pertumbuhan perusahaan dan profitabilitas terhadap nilai perusahaan pada perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2010-2018 sebanyak 4 perusahaan. Teknik analisis data yang digunakan yaitu metode analisis yang digunakan adalah uji statistik deskriptif, analisis regresi data panel dengan alat bantu software pengolah data statistik yaitu Eviews. Hasil uji menunjukkan bahwa secara parsial yaitu kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan, pertumbuhan perusahaan memiliki pengaruh yang positif dan signifikan terhadap nilai perusahaan. Sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kebijakan dividen, pertumbuhan perusahaan dan profitabilitas secara simultan berpengaruh signfikan terhadap nilai perusahaan pada perusahaan Telekomunikasi yang terdaftar di BEI periode 2010-2018.
ANALISIS PENGARUH ARUS KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PT. VALMATIC INDONESIA PERIODE 2015-2019 Hermawan Sutanto; jessy
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 5 No 2 (2021): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v5i2.239

Abstract

This study aims to examine and analyze the effect of cash flow, accounts receivable turnover and working capital turnover partially and simultaneously on liquidity at PT. Valmatic Indonesia for the 2015-2019 period. This research was conducted at PT. Valmatic Indonesia by taking the 2015-2019 financial statements as the object of research. The population and samples used are 60 data. The data analysis technique used descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study partially show that cash flow has a positive and significant effect on liquidity, accounts receivable turnover has no effect on liquidity and working capital turnover has a positive effect on liquidity. Simultaneously the three variables, namely cash flow, accounts receivable turnover and working capital turnover have a significant effect on the liquidity of PT. Valmatic Indonesia, as for the magnitude of the influence of the three variables seen from the value of the Adjusted R Square, which is 38.8%.
PENGARUH CASH EFFECTIVE TAX RATE, PROFITABILITAS, LEVERAGE, TAX AVOIDANCE TERHADAP COST OF DEBT PADA ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Hermawan Sutanto
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 6 No 1 (2022): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v6i1.275

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Cash Effective Tax Rate, Risiko Kebangkrutan, Tax Avoidance Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Populasi dalam penelitian ini adalah 52 Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode Periode 2018-2021. Sampel sebanyak 5 industri dengan 4 tahun pengamatan sehingga total sampel berjumlah 20 data. Pada penelitian ini, teknik yang digunakan dalam pengumpulan data merupakan metode studi dokumentasi dan metode studi kepustakaan. Hasil penelitian adalah Cash Effective Tax Rate tidak berpengaruh Terhadap Cost of Debt Pada Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Profitabilitas tidak berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Leverage berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Tax Avoidance tidak berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Cash Effective Tax Rate, Profitabilitas, Leverage, Tax Avoidance berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021.
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

Abstract

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
EFFORTS MADE BY POLRI AS LAW ENFORCEMENT OFFICIALS IN COMMITTING CRIME WITH VIOLENCE (BEGAL) Sutanto, Hermawan; Borman, Syahrul
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 2 No. 4 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v2i4.773

Abstract

The crime of robbery involves theft that can lead to the loss of a person's life. To address this issue, the police are empowered with authority and responsibilities outlined in Article 13 of Law Number 2 of 2002. These responsibilities include maintaining security and public order, upholding the law, and providing protection, services, and assistance to the community. This research aims to (1) understand the role of the National Police in combating criminal acts involving violence (such as "begal"), and (2) explore efforts to uphold the rule of law when addressing such criminal acts. This study adopts a normative legal research approach, incorporating statutory, case-based, and conceptual legal analyses. Legal materials are examined through interpretation and relevant legal theories, leading to deductive conclusions. The findings of this study reveal that (1) Robbery is classified as a criminal act punishable under Criminal Code Articles 365 and 368. The National Police employs preventive measures by advising the public to exercise caution in areas susceptible to robberies. Additionally, repressive legal actions are taken through investigations and trials to administer punishments. (2) If certain conditions for accountability are met, an individual displaying deviant behavior may commit specific criminal acts. Therefore, a perpetrator utilizing a planned approach to commit robbery, accompanied by the required evidence, could be sentenced to up to 12 years of imprisonment.
Co-Authors Amelia Lautan Borman, Syahrul Br. Gurusinga, Latersia Feebee Salim Fitri Handayani Fitri Handayani Henson, Henson Jessy Kaban, Topanta Latersia Br Gurusinga Lirianti, Saltinaria Saragih, Jhon Raphael Shaputra, Juliandi Sofyan, Silvia Steven Steven Tifanni Tania Yusnaini Yusnaini