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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Proceeding International Seminar of Islamic Studies Jurnal Riset Akuntansi
Ayu Susanti
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Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, DAN CAPITAL ADEQUACY RATIO TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2013) Ayu Susanti; R. Adri Satriawan Surya; Azhari Sofyan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of information asymmetry, company size, ownership managerial and capital adequacy ratio on earning management. The population of this study is Banking Firm listed in Indonesia Stock Exchange in the period of 2011 – 2013. Based on purposive sampling method, there are 14 Banking firms as sample of this study. Test statistic used is multiple linear regression test and data obtained were processed using SPSS statistical software. The results of this research found that information asymmetry, company size, and capital adequacy ratio have a significant effect on earning management. While ownership managerial has no significant effect on earning management. Coeficient of determination (R2) valued 0.365 means that earning management is influenced by information asymmetry, company size, ownership managerial and capital adequacy ratio amounted 36.5%.Keywords: Earning Management, Information Assymetry, Company Size, Ownership Managerial, and Capital Adequacy Ratio
FACTORS AFFECTING THE CUSTOMER'S DECISION IN USING THE SERVICES OF PT. BANK MUAMALAT TBK BINJAI SERVICE BRANCH Rizky Fatmawati; Ayu Susanti
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The formulation of the problem in this study is whether the factors of religiosity, products and services influence the customer's decision to use the services of PT. Bank Muamalat Tbk Binjai Sub Branch. The results showed that based on the validity test, all statement items on the variable were declared valid, this is evidenced by all statement items having a value of rcount rtabel. The results of the reliability test showed that each variable in this study had a cronbach alpha of more than 0.6, so it can be concluded that all variables in this study were declared reliable. The results of the t test show that the variable religiosity (X1) has a significant effect on customer decisions (Y) as evidenced by tcount ttable or 2.538 2,000, product variable (X2) has a significant effect on customer decisions (Y) as evidenced by 2.829 2.000, service variable (X3) has a significant effect on customer decisions (Y) as evidenced by 2,224 2,000. The results of the F test indicate that the three independent variables affect customer decisions in using the services of PT. Bank Muamalat Tbk Binjai Sub-Branch, this is evidenced by Fcount Ftable which is 10,784 2.72. The coefficient of determination test results shows the influence of religiosity, products and services on customer decisions in using PT. Bank Muamalat Tbk Binjai Sub-Branch is 27.8% while 72.2% is influenced by other variables not examined in this study.Keywords: Religiosity, Products, Services, Customer Decisions, BMI
Pengaruh Thin Capitalization, Revaluasi Aset Tetap dan Profitabilitas Terhadap Penghindaran Pajak : Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdapat di Bei Periode 2019 – 2022 Ayu Susanti; Agrianti Komalasari
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3134

Abstract

This study aims to analyze the effect of thin capitalization, fixed asset revaluation, and profitability on tax avoidance in property and real estate companies listed in Indonesia Stock Exchange (IDX) for the period 2019-2022. This study employs a quantitative method using secondary data obtained from financial reports of companies that meet the purposive sampling criteria. Multiple linear regression analysis is used to examine the relationship between independent and dependent variables. The findings indicate that thin capitalization, fixed asset revaluation, and profitability have a positive and significant effect on tax avoidance. This suggests that higher debt utilization, fixed asset revaluation, and profitability increase the likelihood of companies engaging in tax avoidance practices. These findings are expected to provide insights for stakeholders, including the government, investors, and academics, in understanding tax avoidance practices and formulating more effective policies to mitigate potential revenue losses due to such practices.
Co-Authors Azhari Sofyan Komalasari, Agrianti R. Adri Satriawan Surya Rizky Fatmawati