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All Journal Among Makarti Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan 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 Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Mantik Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal EK dan BI Muhammadiyah Riau Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings Series on Physical & Formal Sciences JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat International Journal of Economics and Management Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Manajemen, Akuntansi Innovation Business Management and Accounting Journal
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 Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Financial Leverage, Arus Kas Bebas, Profitabilitas Dan Struktur Kepemilikan Institusional Terhadap Manajemen Laba Astri Hardirmaningrum; Hadi Pramono; Eko Hariyanto; Hariyanto Wibowo
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 2 No. 1 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i1.10368

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial leverage, arus kas bebas, profitabilitas dan struktur kepemilikan institusional terhadap manajemen laba. Sumber data penelitian ini adalah data sekunder yang berupa laporan keuangan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia. Sampelnya adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019 dengan menggunakan teknik purposive sampling dan diperoleh 14 perusahaan sebagai sampel dengan 84 data amatan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel profitabilitas berpengaruh positif terhadap manajemen laba, variabel arus kas bebas berpengaruh negatif terhadap manajemen laba. Sedangkan variabel financial leverage dan struktur kepemilikan institusional tidak memiliki pengaruh terhadap manajemen laba.  This research aimed to examine the effect of financial leverage, free cash flow, profitability and institutional ownership structure on earnings management. This research's data source is secondary data in the form of company annual financial report obtained from the Indonesia Stock Exchange website. The samples are food and beverage companies listed on the Indonesia Stock Exchange during 2014-2019. The sample selection used purposive sampling technique and obtained 14 companies as samples with 84 observational data. The data analysis method used multiple linear regression analysis. This study indicates that the profitability variable has a positive effect on earnings management, the free cash flow variable has a negative effect on earnings management. While, financial leverage and institutional ownership structure variable don't affect earnings management.
Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) Fitrina Hidayati; Ani Kusbandiyah; Hadi Pramono; Tiara Pandansari
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 2 No. 1 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i1.10370

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh leverage, likuiditas, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak yang diproksikan dengan Effective Tax Rate (ETR). Pemilihan sampel dalam penelitian ini dilakukan dengan purposive sampling. Berdasarkan kriteria didapatkan 201 sampel amatan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Hasil analisis menunjukan bahwa leverage dan capital intensity berpengaruh negatif terhadap agresivitas pajak, sementara itu likuiditas tidak berpengaruh terhadap agresivitas pajak, dan ukuran perusahaan berpengaruh positif terhadap agresivitas pajak.  The purpose of this study was to determine the effect of leverage, liquidity, firm size, and capital intensity on tax aggressiveness using the measurement of Effective Tax Rate (ETR). The sample selection in this study was carried out by purposive sampling. The samples obtained were 201 that met the criteria. The data analysis techniques used in this research are descriptive statistics, classical assumption test, and multiple regression analysis. The results of the analysis show that leverage and capital intensity has a negative effect on the tax aggressiveness, while liquidity has no effect on the tax aggressiveness, and firm size has a positive effect on the tax aggressiveness.
THE EFFECT OF INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, GENDER OF DIRECTORS, AGE OF DIRECTORS, AND EDUCATIONAL BACKGROUND OF DIRECTORS TOWARDS FINANCIAL PERFORMANCE Andra Tiara Syafira; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5 No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3750

Abstract

The purpose of this study is to find out the effect of Intellectual Capital, Corporate Governance, Gender of Directors, Age of Directors, and Educational Background of Directors towards Financial Performance. The population used in this study is banking companies in 2017-2020. The sampling technique used is the purposive sampling technique so that a sample of 164 companies met the criteria. The results showed that the Intellectual Capital variable had a positive effect towards Financial Performance, and the Age variable of the Board of Directors negatively affected Financial Performance. While the variables of Corporate Governance, Gender of Directors, and Educational Background of the Board of Directors have no effect towards Financial Performance
Co-Authors AA Sudharmawan, AA Abdul Rohman Aditya Pratama Agus Mulyadi P Agus Mulyadi Purnawanto Ainul Faizah Zahroh Akhmad Fauzan Alvito Rido 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 Azmi Firtiati Bima Cinintya Pratama Budi Santoso, Suryo Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Dwi Winarni Dwiyanti, Khaerunnisa Edi Joko Setyadi Edy Joko Setyadi, Edy Joko Eko Hariyanto Eli Susanti Endar Puspawiningtiyas Enjang Meylani Ernawati Ernawati Erny Rachmawati Eti Yustika Hartono Fachri Ramadhan, Hafidz Feri Wibowo Fitri Rakhmawati Fitriati, Azmi Fitrina Hidayati Gustha Priyatna Hamami Alfasani Dewanto Hanafi, Muhammad Lutfi Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hartikasari, Annisa Ilma Hepy Dwi Aranita Hermin Endratno Herni Justiana Astuti Iis Ismatul Chotimah Ikbar Andriano Ikhsani, Mastur Mujib Ilham Nurhabibie Inayati, Nur Isna Indra, Abimanyu Nur Ira Hapsari Ira Hapsari Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Jessika Ezar Harfianto Khaerunnisa Dwiyanti Kikih Sugiarti Mastur Mujib Ikhsani Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Mukhamad Asrul Nafi' Nanda Agustina Neva Widya Romadhan Nisfi Laeli Soimah Novi Dirgantari Nur Isna Inayati Pramurindra, Rezky Prihantoro, Sony Anggun Prismulyantoro, Arif Puspitasari, Dilla Amalia Putri Fitriana, Priska Putri, Francinita Reghita Nabilla Shafira Risa Triwardani Rizka Rahayu Utami Rizky Ramdani Santoso, Selamet Eko Budi Selamet Eko Budi Santoso Setyadi, Edi Joko Sharla Aurellia Beryl Siti Nur Azizah Siti Nur Azizah, Siti Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Sri Wahyuni Suryo Budi Santoso SURYO Budi Santoso Suyoto Suyoto Tiara Pandansari Totok Haryanto Tri Yulianto Ugung Dwi Ario Ugung Dwi Aryo Wibowo, Ugung Dwi Aryo Utari Setia Pratiwi Vara, Laetia Devara Chairunisa Vienka Ferenzha Salsabilla Wa Mareza Dwi Nugraheni Widia Astuti Wima D Pragusta Yesinta Febriati Yulia Sukma Asih Yulianti Nur Fauziah