Article Per Year (5 Year)
p-Index From 2020 - 2025
1.452
P-Index
This Author published in this journals
All Journal Jurnal Tekun Competitive Jurnal Akuntansi dan Keuangan Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Moneter : Jurnal Ekonomi dan Keuangan
Samino Hendrianto
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
ANALISIS CASH RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, GROWTH, DAN PENGARUHNYA TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Samino Hendrianto
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 4, No 2 (2013)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v4i2.319

Abstract

Penelitian ini untuk menguji analisis cash ratio, debt to equity ratio, return on asset, growth dan pengaruhnya terhadap dividend payout ratio pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2009-2013. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 13 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel cash ratio, debt to equity ratio, dan growth berpengaruh negatif dan signifikan terhadap dividend payout ratio, sedangkan variabel return on asset berpengaruh positif dan signifikan terhadap dividend payout ratio. Kata kunci: cash ratio, debt to equity ratio, return on asset, pertumbuhan, dividend payout ratio.
ANALISIS CASH RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, GROWTH, DAN PENGARUHNYA TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Samino Hendrianto
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 6, No 1 (2015)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v6i1.299

Abstract

Penelitian ini merupakan studi empiris untuk menguji analisis cash ratio, debt to equity ratio, return on asset, growth dan pengaruhnya terhadap dividend payout ratio pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2009-2013. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 13 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis menunjukkan bahwa variabel cash ratio, debt to equity ratio, dan growth berpengaruh negatif dan signifikan terhadap dividend payout ratio, sedangkan variabel return on asset berpengaruh positif dan signifikan terhadap dividend payout ratio. Kata kunci: cash ratio, debt to equity ratio, return on asset, growth, dan dividend payout ratio.
ANALISIS PENGARUH CASH RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTARDI BURSA EFEK INDONESIA Samino Hendrianto
COMPETITIVE Vol 1, No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i2.235

Abstract

Penelitian ini merupakan studi empiris untuk menguji analisis cash ratio, debt to equity ratio, return on asset, dan pengaruhnya terhadap dividend payout ratiopada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2009-2013. Teknik sampel yangdigunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 13 perusahaan.Teknik analisis yang digunakan dalam penelitian ini adalah regresi linearberganda. Hasil analisis menunjukkan bahwa variabel cash ratio, berpengaruh positif dan signifikan terhadap dividend payout ratio, sedangkan variabel return on asset dan debt to equity ratio berpengaruh negatif dan signifikan terhadap dividend payout ratio. Kata kunci:Cash Ratio, Debt to Equity Ratio, Return On Asset, Dividend PayoutRatio  
ANALISIS DEBT TO EQUITY RATIO, KEPEMILIKAN SAHAM, DEWAN KOMISARIS INDEPENDEN DAN PENGARUHNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Samino Hendrianto; Nursimah Dara; Isrok Isrok
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 1 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i1.4405

Abstract

Penelitian ini untuk menguji analisis debt equity ratio, kepemilikan saham, dan dewan komisaris independen terhadap pengungkapan tanggung jawab sosial pada Perusahaan Makanan dan Minuman, yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 8 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel debt equity ratio dan kepemilikan saham berpengaruh negatif dan signifikan terhadap pengungkapan tanggung jawab sosial, sedangkan variabel dewan komisaris independen berpengaruh positif dan signifikan terhadap terhadap pengungkapan tanggung jawab sosial. Kata kunci: Pengungkapan Tanggung Jawab Sosial, Debt To Equity Ratio, Kepemilikan Saham, Dewan Komisaris Independen
Pengaruh Kompensasi Rugi Fiskal,Return on Asset,Leverage, dan Sales Growth terhadap Tax Avoidance Selly Ariyanti Lestari; Hesty Ervianni Zulaecha; Imam Hidayat; Samino Hendrianto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 3 (2022): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1079.786 KB) | DOI: 10.55606/jekombis.v1i3.708

Abstract

The purpose of this study is to determine the effect of Fiscal Loss compensation, Return On Assets, Leverage, and Sales growth, on tax avoidance in the chemical industry sector listed on the Indonesia Stock Exchange (IDX). The research period used is 4 years period 2017-2019.The population of this study includes all companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The analysis used is panel data logistic regression analysis.The results showed that Return on Assets had a negative effect on Tax Avoidance, Fiscal Loss Compensation, Leverage, Sales Growth, did not have a significant effect on tax avoidance.The data analysis technique used in this study is multiple linear regression and processed using the Eviews 9.0 program.
Pengaruh Kebijakan Dividen, Kepemilikan Manajerial dan Profitabilitas Terhadap Nilai Perusahaan Iin Alfhadillah; Dirvi Surya Abbas; Samino Hendrianto
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1671

Abstract

. The purpose of this study was to examine the effect of dividend policy, managerial ownership, institutional ownership and profitability on firm value in banking sector companies listed on the IDX. The population in this study includes all banking companies listed on the IDX in 2017-2021, totaling 47 companies. Based on the sampling technique with purposive sampling obtained a sample of 8 companies. The data analysis method in this study uses panel data regression analysis with the Panel Data Regression Model Equation test. The results of this study indicate that the variables of dividend policy, managerial ownership, and profitability have no effect on firm value. While the variable of institutional ownership has an effect on firm value.
Pengaruh Komisaris Independen, Intensitas Modal, dan Kompensasi Eksekutif Terhadap Agresivitas Pajak Muhamad Noval Aditia; Dirvi Surya Abbas; Samino Hendrianto
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.97

Abstract

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.
Pengaruh Return On Asset, Sales Growth, Karakteristik Eksekutif dan Pofitabilitas Terhadap Tax Avoidance Muhammad Ikhlasul; Dirvi Surya Abbas; Hamdani, Hamdani; Samino Hendrianto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.119

Abstract

ABSTRACT The purpose of this study was to determine the effect of Return On Assets, Sales Growth, Executive Characteristics and Profitalities on Tax Avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely the 2013-2021 period.The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 7 years of the company. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results show that return on assets has a positive effect on tax avoidance, sales growth and executive characteristics have a negative effect on tax avoidance together.
Pengaruh Transfer Pricing, Good Corporate Governance, Growth Opportunity Terhadap Agresivitas Pajak dengan Corporate Social Responsibility Sebagai Variabel Moderasi: Penelitian Samino Hendrianto; Nursimah Dara; Masturo
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2368

Abstract

This study aims to determine the influence of transfer pricing, good corporate governance (GCG), and growth opportunity on tax aggressiveness with corporate social responsibility as a moderation variable in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used was descriptive quantitative with secondary data in the form of financial statements and sustainability reports from 10 companies taken through purposive sampling from a population of 95 companies. The data analysis method in this study is assisted by using Microsoft Office Excel and statistical software, namely Eviews 12. The research method used in this analysis is the common effect model. The results of the analysis show that transfer pricing has an effect on tax aggressiveness, while good corporate governance and growth opportunities have no effect on tax aggressiveness. Corporate Social Responsibility can moderate transfer pricing against tax aggressiveness. However, corporate social responsibility cannot moderate good corporate governance and growth opportunities against tax aggressiveness.
PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS Silvi Fadillah; Lady Andriani; Mohamad Zulman Hakim; Dewi Rachmania; Samino Hendrianto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.605

Abstract

This study examines the determinants of tax aggressiveness in Indonesia's Basic Materials sector, focusing on the effects of leverage, liquidity, company size, and profitability, with profitability serving as a potential mediating variable. The research employs quantitative panel data regression analysis using secondary data from 13 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 65 firm-year observations. Data were analyzed using EViews 12 with Common Effect Model and Random Effect Model estimation based on hypothesis testing results. The results indicate that profitability significantly negatively affects tax aggressiveness, while leverage, liquidity, and company size show no significant direct effects. Leverage demonstrates a significant negative impact on profitability, but liquidity and company size do not significantly influence profitability. The Sobel test confirms that profitability does not mediate the relationships between financial characteristics and tax behavior. The findings suggest that regulators should focus monitoring efforts on profitability metrics rather than conventional indicators like company size or leverage when assessing tax compliance risks. Companies should recognize that transparent tax strategies can complement strong financial performance rather than detract from it. This research provides novel insights into the contradictory role of conventional determinants of tax aggressiveness in emerging markets and demonstrates the complex relationship between profitability and tax behavior in Indonesia's Basic Materials sector.
Co-Authors Abbas, Dirvi Surya Dewi Rachmania Hamdani Hamdani Hesty Ervianni Zulaecha Iin Alfhadillah Imam Hidayat Isrok Isrok Lady Andriani Masturo Mohamad Zulman Hakim Muhamad Noval Aditia Muhammad Ikhlasul Nursimah Dara Selly Ariyanti Lestari Silvi Fadillah