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All Journal Journal of Economics, Business, & Accountancy Ventura JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Eddy Suranta
Bengkulu University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance Eddy Suranta; Pratana Midiastuty; Hairani Ramayanti Hasibuan
Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.2143

Abstract

This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variable is the structure of foreign ownership and foreign board of commissioners. It tested the theory of legitimacy using the sample consisting of 53 non-financial companies listed on the Indonesia Stock Exchange in 2012-2016. The results showed that the structure of foreign ownership has a positive effect on tax avoidance, where the greater the structure of foreign ownership, the higher the company to avoid tax. The results of the study do not support the legitimacy theory, explaining the role of foreign ownership in gaining legitimacy from the public by not doing tax avoidance. Furthermore, this study also proves that the proportion of foreign commissioners does not influence tax avoidance. The implication is that the government can encourage increased foreign ownership in order to optimize tax payment or to minimize tax avoidance.
MANAJEMEN LABA PADA SETIAP TAHAPAN SIKLUS HIDUP PERUSAHAAN: SUATU PENDEKATAN POLA ARUS KAS Rini Indriani; Eddy Suranta; Pratana Puspa Midiastuty
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4726

Abstract

ABSTRAKTujuan dari penelitian ini adalah menganalisis perbedaan manajemen laba pada setiap tahapan siklus hidup perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2014-2020. Dengan menggunakan metode purposive sampling jumlah sampel yang digunakan dalam penelitian ini berjumlah 95 perusahaan. Penentuan siklus hidup perusahaan menggunakan pola arus kas dari aktivitas operasi, investasi dan pendanaan dan siklus hidup perusahaan terdiri dari siklus hidup introduction, growth, mature, shake-out dan decline. Pengujian hipotesis menggunakan uji beda kruskal-wallis dan wilcoxon sign rank test. Hasil uji beda membuktikan terdapat perbedaan manajemen laba diantara siklus hidup perusahaan, terdapat perbedaan manajemen laba antara siklus hidup introduction dan growth, siklus hidup mature dan growth dan siklus hidup shake-out dan decline sedangkan manajemen laba pada siklus mature dan shake-out tidak menunjukkan adanya perbedaan. Pola arus kas ini juga sebagai alat yang dapat digunakan untuk mengukur kualitas laba sehingga dapat diketahui siklus hidup perusahaan yang mana saja yang memiliki kualitas laba yang lebih baik sehingga dengan kualitas laba yang lebih baik mencerminkan manajemen laba yang lebih rendah.ABSTRACTThe purpose of this study was to analyze differences in earnings management at each stage of the company's life cycle. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014-2020. By using the purposive sampling method the number of samples used in this study amounted to 95 companies. Determination of the company's life cycle using cash flow patterns from operating, investing, and financing activities and the company's life cycle consists of the introduction, growth, maturity, renovation and decline life cycles. Hypothesis testing using the Kruskal-Wallis test and the Wilcoxon sign rank test. The results of the different tests prove that there are differences in earnings management between the company's life cycle, there are differences in earnings management between the introduction and growth life cycles, the mature and growing life cycles as well as the shake-out and decline life cycles, while earnings management in the mature and shake-out cycles does not. show the difference. This cash flow pattern is also a tool that can be used to measure earnings quality so that it can be seen which company life cycle has better earnings quality so that better earnings quality reflects lower earnings management.
SIKLUS HIDUP PERUSAHAAN DAN PENGHINDARAN PAJAK Eddy Suranta; Pratana Puspa Midiastuty; Vika Fitranita; Andini Tiara Dianty
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.797 KB) | DOI: 10.25105/jipak.v16i1.6162

Abstract

The purpose of this study is to provide empirical evidence of the influence of the company's life cycle which is classified based on cash flow patterns on tax avoidance as measured by the effective tax rate (ETR). This study uses financial statement data from non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2012-2018. The method used in sample selection is the purposive sampling method and the number of observations used in the study of 1180 observations. The hypothesis proposed in this study will be tested using logistic regression. The logistic regression results prove that companies at the introduction stage tend to avoid lower taxes. The results of subsequent studies prove that companies at the growth and mature stages avoid greater tax avoidance than at the introduction stage and decline, companies tend not to avoid taxes.
Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress Eddy Suranta; Muhammad Alif Bimo Satrio; Pratana Puspa Midiastuty
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.714

Abstract

This study aims to provide empirical evidence of the effect of investment, free cash flow, earnings management, interest coverage ratio, liquidity and leverage on financial distress. The dependent variable is financial distress as measured by the Altman Z-score. The independent variables are total assets growth as a proxy for investment, free cash flow, earnings management with modified Jones model, interest coverage ratio, leverage and liquidity. This study was tested using ordinal logistic regression analysis. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was selected using purposive sampling with a total of 392 observations. The results of this study indicate that free cash flow, interest coverage ratio and liquidity have a significant effect on financial distress, while investment, earnings management and leverage have no effect on financial distress. The implication of this research is to prove the signal theory and agency theory. The limitation of this study is that there are still errors of type I and II in classifying companies that experience financial distress and non-financial distress
The Effect of Environmental, Social, and Governance (ESG) on Firm Performance With Earnings Management As a Moderation: Empirical Evidence Around COVID–19 Redho Rahcmatulloh; Eddy Suranta
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.937

Abstract

The primary goal of this research is to elucidate the influence of Environmental, Social, and Corporate Governance (ESG) performance on a company's overall performance. The research employs the ESG level as the independent variable for evaluation, which is the novelty of the study. The performance of the corporation is evaluated using various indicators, including financial performance (ROA), profitability (ROE), and Tobin's Q, which are regarded as reliant variables. Additionally, the study introduces the Modified by Jones Model of earnings management as a moderating factor. The analytical approach encompasses the application of multiple linear regression techniques. To ensure a representative sample, we conducted purposive sampling to select 120 observations from manufacturing companies listed on the Indonesian Stock Exchange that consistently maintained their ESG index during the period spanning from 2018 to 2022, including the turbulent period of the COVID-19 pandemic. The findings of this research reveal that the ESG index exerts a positive and statistically significant influence on ROA, ROE, and Tobin's Q. Furthermore, it is noteworthy that earnings management does not possess the capacity to moderate the relationship between ESG and company performance. The implications of this study are substantial, as it lends support to the application of legitimacy theory and agency theory in the context of ESG and corporate performance. However, it's important to acknowledge that the study's scope is limited to Indonesia, and consequently, the findings may not be directly applicable to other developing nations.
The Effect COVID-19 On Earnings Quality and the Role of Corporate Governance as a Moderation Febi Aji Riansyah; Pratana Puspa Midiastuty; Eddy Suranta
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.950

Abstract

The aim of this research is to provide empirical evidence regarding the effect of Covid-19 on earnings quality with corporate governance as a moderator. Based on agency theory, corporate governance is a monitoring mechanism to improve quality. All manufacturing companies listed on the Indonesia Stock Exchange (BEI) with a research period of 2017-2022 were used as samples for this research. Using purposive sampling technique, the total of observations was 624 from 104 samples. Covid-19 is a dummy variable with the value (1) being in the Covid-19 period (2020-2022) and (0) other than the Covid-19 period (2017-2019). Corporate governance used in this research is the size of the board of directors and the proportion of independent commissioners. All hypothesis tested by using multiple linear regression techniques, IBM SPSS 25. Earnings quality is proxied by accrual earnings management and real earnings management. The research results prove that real earnings management occurs in the form of RM1, RM3 and RM TOTAL. Covid-19 does not cause the practice of accrual earnings management and real earnings management in the form of RM2. Furthermore, corporate governance is unable to moderate in explaining the relationship between Covid-19 and earnings quality.
The Effect of Accrual Earnings Management, Real Earnings Management, and Institutional Ownership on Leverage Anita Anggraini; Eddy Suranta
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.957

Abstract

The purpose of this research is to provide empirical evidence on the influence of accrual and real-based earnings management and institutional ownership on leverage. The dependent variable is leverage. The independent variables are accrual earnings management (DAC), real earnings management (CFO, PROD, DISEXP), and institutional ownership. This research uses multiple linear regression. The sample used is a manufacturing company listed on the Indonesian Stock Exchange and has an ESG score from 2018-2022. The sample for this research was selected using a purposive sampling technique with a total of 120 observation data. The results of this research show that earnings management using 4 proxies, namely accrued earnings management (DAC) and real earnings management (CFO, PROD, DISEXP) has a significant influence on leverage. Institutional ownership does not have a significant effect on leverage. The implications of this research are very large because it provides support for the application of agency theory. However, it is crucial to highlight that the scope of this research is confined to Indonesian manufacturing enterprises, therefore the conclusions may not be immediately transferable to other nations.
The Effect of Profitability, Liquidity, Leverage, Dividend Policy and Foreign Ownership on Firm Value Refika Nadia; Pratana Puspa Midiastuty; Eddy Suranta; Danang Adi Putra
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.962

Abstract

This research aims to empirically test the influence of profitability, liquidity, leverage, dividend policy and foreign ownership on firm value. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2018-2022. The sampling technique used a purposive sampling method with predetermined criteria there were 55 observations. The research results provide empirical evidence that leverage and foreign ownership have a positive and significant effect on firm value, while profitability, liquidity and dividend policy have no effect on firm value. This research provides implications for capital structure theory which states that the use of higher leverage will increase firm value and also provides implications for agency theory in explaining the relationship between foreign ownership and firm value and provides implications for signal theory in explaining the relationship between profitability and dividend policy on firm value.
The Effect of Environmental, Social, and Governance (ESG), COVID-19 on Firm Performance with Firm Life Cycle as a Moderating Variable Muthiya Dwi Febrianty; Pratana Puspa Midiastuty; Eddy Suranta; Danang Adi Putra
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.968

Abstract

This research endeavors to present tangible evidence on the impact of environmental, social, and governance (ESG) factors as well as the COVID-19 pandemic on corporate performance, while also considering the moderating influence of the firm life cycle. The conceptual framework applied is the Legitimacy theory, which is utilized to examine the connection between ESG performance, COVID-19, and firm performance. The evaluation of firm performance involves Tobin's Q for assessing firm value and Return on Assets (ROA) for financial performance. Four hypotheses are formulated and subjected to testing. The study utilizes purposive sampling, encompassing all companies listed on the Indonesia Stock Exchange (BEI) between 2017 and 2022, resulting in 235 data observations. The analysis of hypotheses is conducted through the SPSS Statistics 26 application. The findings demonstrate a noteworthy correlation between ESG performance and COVID-19 with financial performance, and the firm life cycle moderates this relationship. However, ESG performance and COVID-19 do not significantly affect market performance or firm value. Additionally, the firm life cycle does not moderate the relationship between ESG and firm value. The implications of the study suggest that ESG factors play a legitimizing role, contributing to an overall improvement in firm performance.
Co-Authors Andini Tiara Dianty Anita Anggraini Danang Adi Putra Febi Aji Riansyah Hairani Ramayanti Hasibuan Muhammad Alif Bimo Satrio Muthiya Dwi Febrianty Pratana Midiastuty Pratana Puspa Midiastuty Redho Rahcmatulloh Refika Nadia Rini Indriani Vika Fitranita