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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Economic Reviews Journal Jurnal Akuntansi
Linda Santioso
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Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH TAX KNOWLEDGE, TAX AWARENESS TERHADAP TAX COMPLIANCE WAJIB PAJAK (OP) Gabby Imelda; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22493

Abstract

This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3). Sample was selected using a questionnaire method  and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Roderick Delano Chandra; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23519

Abstract

The purpose of this study is to determine empirically the effect of firm size, dividend policy, capital structure, profitability, and liquidity on firm value either partially or simultaneously. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. The sample selection method used is purposive sampling. The companies used as research objects are 42 companies out of a total of 168 companies. The research method used in this research is multiple linear regression analysis. The results obtained from this study are that liquidity has a negative and insignificant effect on firm value, capital structure and dividend policy have a positive and insignificant effect on firm value, profitability has a positive and significant effect on firm value, and firm size has a negative and significant influence on firm value.
PENGARUH BOARD INDEPENDENCE, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Fabian Aprilio; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25132

Abstract

This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ), firm size ( FSIZE ) on earning management. This research method is qualitative with secondary data sources, namely annual reports published by companies listed on the Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020period. In this study, the sampling technique used purposive sampling. The total number of valid samples is 100 companies. The results showed that there was a negative and significant effect between KOMI on earning management, DAR had no affect on earning management , FSIZE had a positive and significant effect on earning management.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DEWAN KOMISARIS, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Linda Santioso; Natasha Caesar Devona
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i1.85

Abstract

The purpose of this research is to examine the effect of corporate characteristic, consist of company age, firm size, size of board commissioner, leverage, and profitability to corporate sosial responsibility disclosure in corporate annual report. This research can explain the decision making about the corporate sosial responsibility disclosure done by manufacturing companies listed in IDX for the year 2008 – 2010. The data used are in form of annual reports from 30 companies used as sample for the year 2008-2010. The statistical methods use in this research is multiple regressions. The results of this research shows that company age and size of board commissioner have significant effect to corporate sosial responsibility disclosure, while firm size, leverage and profitability have insignificant effect to corporate sosial responsibility disclosure. Keywords : Corporate Social Responsibility Disclosure, Company age, Firm size, Size of board commissioner, leverage, and profitability. 
Analisis Pengaruh Pemilihan Metode Penilaian Persediaan, Ukuran Perusahaan, dan Laba Bersih Terhadap Price Earning Ratio pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008 Levina Febrianty; Linda Santioso
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v11i1.728

Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Linda Santioso; Andreas Bambang Daryatno; Albertus Martin
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1803

Abstract

Income smoothing is a way that management use to reduce fluctuations in the reported earnings in accordance with the desired targets through accounting method or transaction. The purpose of the research is to analyze the correlation between firm size, profitability, financial leverage, institutional ownership, CEO duality and board size to income smoothing on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 156 companies. Samples were selected using purposive sampling method amounted to 57 companies. Data collection techniques used in this research is secondary data that is processed using program SPSS for windows 23.00. The analysis used in this study is the analysis of logistic regression. The result of this research show that profitability variable is significant to income smoothing, while firm size, financial leverage, institutional ownership, CEO duality, and board size are not significant.Keywords: firm size, profitability, financial leverage, corporate governance, and income smoothing
PENGARUH PROFITABILITY, FIRM SIZE, DEFAULT RISK, VOLUNTARY DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT Linda Santioso; Lucky Suvia; Andreas Bambang Daryatno
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1977

Abstract

The purpose of this study is to determine the effect of profitability, firm size, default risk and voluntary disclosure on Earning Response Coefficient. The sample of this research use manufacuting company that listed in ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 145 data in three years. The dependent variable in this research is Earning Response Coefficient and independent variables are profitability, firm size, default risk and voluntary disclosure. Analysis tool that will be used to analyse the hypothesis with multiple linier regression modelis program SPSS 23. The result for this research showed that partially profitability has a significant effect on Earning Response Coefficient, while firm size, default risk, and voluntary disclosure do not have an effect on Earning Response Coefficient. Keywords: ERC, profitability, firm size, default risk, voluntary disclosure
PENGARUH BOARD DIVERSITY , FIRM SIZE , PROFITABILITY, INSTITUTIONAL OWNERSHIP DAN LEVERAGETERHADAP EARNING QUALITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Andreas Bambang Daryatno; Linda Santioso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2049

Abstract

The purpose of this study is to test empirically the effect of board diversity, firm size, profitability, institutional ownership and leverage on earning quality in manufacturing companies on the Indonesia Stock Exchange, especially in 2016-2018. The sampling technique in this study was purposive sampling method. Purposive sampling is a sampling technique using several predetermined criteria in accordance with the discussion so that it is feasible to be selected as a sample and 35 samples of manufacturing companies were selected with a total of 105 data. The analysis method used is panel data regression analysis with the help of the E – Views 9.0 program. The results of this study are board diversity, institutional ownership, leverage has no effect on earning quality, while firm size and profitability have an influence on earning quality.   Keywords: board diversity , firm size , profitability, institutional ownership, leverage
The Influence of Corporate Governance and Accounting Conservatism on Tax Aggressiveness in Automotive and Component Sub-Sector Companies Thea Juliane Kristy; Linda Santioso
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.539

Abstract

This study aims to obtain empirical evidence regarding the impact of corporate governance, projected through independent commissioners and audit committees, as well as accounting conservatism as independent variables, on tax aggressiveness as the dependent variable in automotive and component subsector companies listed on the Indonesia Stock Exchange (IDX) during the research period from 2018 to 2022. In this study, independent commissioners are measured by the ratio of the number of independent commissioners to the total board of commissioners. The audit committee is measured by the number of current audit committee members in the company. Accounting conservatism is measured by summing operating income with depreciation of fixed assets, then subtracting the net cash flow from operating activities, and dividing by the total assets of the company, with the result then multiplied by -1. Tax aggressiveness is measured by the Effective Tax Rate (ETR), calculated by dividing income tax expense by pre-tax income of the company. The sample size for this study is 11 companies, where the sample data were selected using purposive sampling. The data are analyzed using a multiple linear regression model processed with IBM SPSS Statistics version 23. The results of this study indicate that independent commissioners have a significant negative effect on tax aggressiveness, while the audit committee and accounting conservatism do not have a significant effect on tax aggressiveness.
Co-Authors Aditiya Christianto Gunawan Aditiya Christianto Gunawan Albertus Martin Alverina Daria Arlis Andreas Bambang Daryatno Erika Agnes Fabian Aprilio Gabby Imelda Jerry Budiman Levina Febrianty Lucky Suvia Natasha Caesar Devona Natasha Laviola Roderick Delano Chandra Shannon Hidajat Thea Juliane Kristy