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All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business NISBAH: JURNAL PERBANKAN SYARIAH International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akademi Akuntansi (JAA) DIFFRACTION: Journal for Physics Education and Applied Physics Jurnal EK dan BI Muhammadiyah Riau Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Hortuscoler RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE
Hadi Pramono
Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA Fadhilah, Alya Nur; Kusbandiyah, Ani; Fitriati, Azmi; Pramono, Hadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.16486

Abstract

This study aims to provide empirical evidence on the effect of leverage, firm size, and profitability on tax avoidance, as measured by the Effective Tax Rate (ETR). The research population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The purposive sampling method is used in the sample selection, resulting in 102 observation data points. The statistical technique used is multiple linear regression analysis with SPSS. The results show that firm size and profitability do not have an impact on tax avoidance, while leverage has a negative effect on tax avoidance. This research contributes to the government, particularly as a basis for taking preventive measures to ensure that companies do not engage in tax avoidance.
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi Manajemen Laba Prismulyantoro, Arif; Wahyuni, Sri; Pramono, Hadi; Hartikasari, Annisa Ilma
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5916

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kualitas audit, kepemilikan manajerial, terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021. Teknik sampel yang digunakan adalah purposive sampling dan jumlah sampel 33 perusahaan. Model yang digunakan dalam penelitian ini adalah Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kualitas audit dan kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan, manajemen laba tidak memoderasi profitabilitas, kualitas audit dan kepemilikan manajerial terhadap nilai perusahaan. Kata kunci: Profitabilitas, kualitas audit, kepemilikan manajerial, manajemen laba dan nilai perusahaan
Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan Prihantoro, Sony Anggun; Pramono, Hadi; Fitriati, Azmi; Wibowo, Hardiyanto
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2069

Abstract

The aim of this research is to empirically test the influence of corporate social responsibility (CSR), financial performance and GCG on company value. This research uses the variables Tobins'q, ROA, GCG and liquidity control variables. The method used is the multiple linear regression method. The sample used is a general banking company registered on the IDX that publishes an annual report and a sustainability report for the period 2018-2022. The research results show that the audit committee and liquidity have a positive effect on company value. CSR, the proportion of independent commissioners and the educational background of directors have no effect on company value. ROA and institutional ownership have a negative effect on company value
FAKTOR DETERMINAN KINERJA KEUANGAN PEMERINTAH KABUPATEN DAN KOTA DI JAWA TENGAH 2019-2023 Destiani, Eka; Dirgantari, Novi; Amir, Amir; Pramono, Hadi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5857

Abstract

Tujuan dari penelitian mengevaluasi dampak akuntabilitas daerah, belanja daerah, serta ukuran pemerintahan terhadap kinerja keuangan pemerintah daerah di Provinsi Jawa Tengah. Dalam penelitian diterapkan pendekatan kuantitatif dengan data yang diambil dari LKPD (laporan keuangan pemerintahan daerah) Provinsi Jawa Tengah selama rentang waktu 2019 hingga 2023, dengan total 35 sampel. Pengujian hipotesis dengan Structural Equation Modeling (SEM). Dari hasil analisis yang dilakukan, akuntabilitas daerah terbukti berpengaruh negatif terhadap kinerja keuangan daerah, demikian pula dengan belanja daerah dan ukuran pemerintahan yang juga menunjukkan dampak negatif terhadap kinerja keuangan pemerintah daerah.
EVALUASI KINERJA KEUANGAN DAERAH PROVINSI JAWA TENGAH Hijrianti, Zora Lutvya Sabrina; Winarni, Dwi; Amir, Amir; Pramono, Hadi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5953

Abstract

Kinerja keuangan daerah merupakan salah satu indikator keberhasilan pengelolaan keuangan pemerintah daerah dalam memberikan pelayanan publik yang optimal. Namun, terdapat berbagai permasalahan seperti rendahnya alokasi belanja modal, ketergantungan pada pemerintah pusat, pendapatan daerah yang tidak mencukupi, dan pertumbuhan ekonomi yang belum merata, yang dapat mempengaruhi efektivitas kinerja keuangan daerah. Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal, PAD, dana perimbangandan pertumbuhan ekonomi terhadap kinerja keuangan daerah kabupaten/kota provinsi Jawa Tengah tahun 2021-2023. Teknik analisis yang digunakan adalah metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) belanja modal berpengaruh positif signifikan terhadap kinerja keuangan daerah, (2) PAD tidak berpengaruh terhadap kinerja keuangan daerah, (3) dana perimbangan berpengaruh negatif signifikan terhadap kinerja keuangan daerah, (4) pertumbuhan ekonomi tidak berpengaruh terhadap kinerja keuangan daerah.
Business Sustainability Pada UMKM di Banyumas: Peran Environmental Consciousness dan Green Intellectual Capital Aziz, Muhammad Minanul; Pratama, Bima Cinintya; Pramono, Hadi; Pramurindra, Rezky
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.16415

Abstract

The purpose of this study was to determine the role of environmental consciousness and green intellectual capital on business sustainability in MSMEs. The sampling technique used was stratified random sampling with the characteristics of MSMEs that have been operating for one year and have more than two employees. The population is known to be more than 89,000 MSMEs in Banyumas which was then calculated for sample adequacy using g*power software. From the sample calculation, this study distributed 200 samples with the number of samples that could be used as many as 198 samples. This study uses SEM (Structural Equation Modeling) analysis on SmartPLS3 software by testing two models, namely the outer model and the inner model. The results of this study indicate that environmental consciousness has a positive and significant effect on green intellectual capital (GIC). Then, GIC also has a positive and significant effect on business sustainability. Meanwhile, the GIC variable is able to mediate the relationship between environmental consciousness and business sustainability positively and significantly.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND THE BOARD OF COMMISSIONERS ON CSR Widayanti, Leni; Inayati, Nur Isna; Pramono, Hadi; Pratama, Bima Cinintya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11346

Abstract

The research aim to find out how profitability, liquidity, number of board of commissioners, performance of the board of commissioners, and representation of female board of commissioners affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. Some of the tests used are the Brush and Pagan Lagrangian Multiplier, Chow, Hausman, and Hypothesis tests. This research hypothesis test shows a positive influence of profitability on CSR Meanwhile, the liquidity and diversity of the board of commissioners do not influence CSR.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial sebagai Variabel Moderasi Indra, Abimanyu Nur; Pramono, Hadi; Fakhrudin, Iwan; Santoso, Selamet Eko Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.870

Abstract

Company value reflects business performance and prospects in the eyes of investors, but not all companies are able to maintain it amid market dynamics. Internal factors such as company size and profitability, as well as the role of managerial ownership, are key in determining how much the value of a company can grow and be sustainable. The primary objective of this investigation is to demonstrate how the dimensions of a company and its profitability can impact the overall value of a business, with managerial ownership playing a significant role. The research focuses on companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2023. Through the researcher's specified criteria, a sample consisting of 83 data points was selected for analysis. According to the research results, the company's value is greatly impacted by its profitability, rather than its size. Furthermore, when testing with MRA interaction, it was found that managerial ownership can enhance the link between company size and value, but it does not have the same effect on the relationship between profitability and value.
Pengaruh Ukuran Perusahaan, Likuiditas, Konservatisme, Dan Pertumbuhan Laba terhadap Kualitas Laba Puspitasari, Dilla Amalia; Pramono, Hadi; Santoso, Suryo Budi; Kusbandiyah, Ani
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1759

Abstract

The purpose of this study is to determine how firm size, liquidity, conservatism, and earnings growth affect earnings quality as the firm grows. Property and real estate manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021 are the subject of this study. Using purposive sampling method, a sample of 48 companies listed on the Indonesia Stock Exchange was selected. The data was tested with multiple linear regression. This study shows that company age has a positive effect on earnings quality as a control variable, liquidity has a positive effect on earnings quality, conservatism has a negative effect on earnings quality, and company size has a negative effect on earnings quality.
PENGARUH KARAKTERISTIK DEWAN PENGAWAS SYARIAH, PROFITABILITAS, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Arafah, Monalisa Dinda; Fakhruddin, Iwan; Pramono, Hadi; Santoso, Selamet Eko Budi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.842

Abstract

This research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings management.
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Ainul Faizah Zahroh Akhmad Fauzan Amir Amir Andra Tiara Syafira Ani Kusbandiyah Anis Shofiyani Annisa Ilma Hartikasari Arafah, Monalisa Dinda Astian Yosi Meilani Astri Hardirmaningrum Athila Namira Awandini Aziz, Muhammad Minanul Budi Santoso, Suryo Dhea Vania Dominique Pijoh Dirgantari, Novi Dwi Winarni Dwi Winarni Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eka Destiani, Eka Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Fadhilah, Alya Nur Feri Wibowo Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Haryanto, Totok Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Hijrianti, Zora Lutvya Sabrina Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Kikih Sugiarti Mintaraga Eman Surya Mulyadi P, Agus Nana, Nana Novi Dirgantari Nur Isna Inayati Pramurindra, Rezky Pratama, Bima Cinintya Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Rakhmawati, Fitri Reghita Nabilla Shafira Rina Mudjiyanti Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Setyadi, Edi Joko Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni SURYO Budi Santoso Suryo Budi Santoso Suyoto Suyoto Tiara Pandansari Ugung Dwi Ario Ugung Dwi Aryo Wibowo, Ugung Dwi Aryo Utari Setia Pratiwi Vara, Laetia Devara Chairunisa Vienka Ferenzha Salsabilla Wa Mareza Dwi Nugraheni Widayanti, Leni Widia Astuti Yulianti Nur Fauziah