Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Bisnis dan Kewirausahaan Accounting and Finance Studies
Faiz Rahman Siddiq
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
ALOKASI BELANJA MODAL KABUPATEN DAN KOTA DITINJAU DARI INDIKATOR KINERJA KEUANGAN DAERAH Yunus Harjito; Yunia Ike Lestari; Faiz Rahman Siddiq
Jurnal Bisnis dan Kewirausahaan Vol 13 No 2 (2020): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.114 KB) | DOI: 10.31001/jbk.v13i2.1123

Abstract

This study aims to analyze the capital expenditure allocation of district and municipal as seen from local financial performance indicators. The data in this study is secondary data obtained from regional financial reports that have been audited by BPK RI. The variables that are expected to influence the allocation of capital expenditure in this study are the Regional Financial Independence, locally-generated revenue Effectiveness, Financial Efficiency, Debt Service Coverage Ratio, and Harmony of Expenditure. The sample in this study using districts and cities in East Java Province and selected based on purposive sampling method with five years observation period and using data analysis method used is multiple linear regression. The results showed that there are three influential variables: Regional Financial Independence, Local Financial Efficiency, and Harmony of Expenditure, while the other two variables namely locally-generated revenue Effectiveness and Debt Service Coverage Ratio have no effect on capital expenditure allocation.
The effect of liquidity, leverage, capital intencity and profitability toward tax aggresiveness Siska Dewi Novitasari; Eko Madyo Sutanto; Faiz Rahman Siddiq
Accounting and Finance Studies Vol. 2 No. 3 (2022): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs23.4052022

Abstract

The purpose of this study is to analyze the effect of liquidity, leverage, capital intensity, and profitability on tax agressiveness to mining sector companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The writer analyze the data used classic assumption test and multiple linear regression analysis as a method on SPSS 21 program. The sample used in this study is 14 mining companies listed on the Indonesia Stock Exchange in 2015-2019, so that the overall sample is 68 which is ready to be processed. The result of the study show that liquidty variable and leverage is not affected on tax agressiveness, while the the capital intensity has a positive effect on tax agressiveness, and profitability has a negative effect on tax aggressiveness.
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Putri Rukmana Sari; Titiek Puji Astuti; Faiz Rahman Siddiq; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6830

Abstract

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, KEBIJAKAN DEVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN TAHUN 2014 – 2023 Tika Sri Kinasih; Sugiarti; Faiz Rahman Siddiq
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17934

Abstract

This study aims to prove the effect of profitability, liquidity, solvency, dividend policy, and sales growth on stock prices. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2023. The sample of this study amounted to 110 samples obtained from 11 companies for 10 years with purposive sampling method. The analysis technique used focuses on multiple regression analysis using the SPSS application. The results of this study indicate that Profitability and Dividend Policy have a significant positive effect on Stock Prices, while Liquidity, Solvency, Sales Growth have no effect on Stock Prices. Keywords : Stock Price, Profitability, Liquidity, Solvency, Dividend Policy, Sales Growth
Mengungkap Penghindaran Pajak Perbankan Dari Profitabilitas, Leverage, dan Ukuran Perusahaan Virda Kunto Tri Atmojo; Sugiarti Sugiarti; Faiz Rahman Siddiq
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2607

Abstract

The aim of this research is to determine the influence of profitability, debt levels and company size on tax avoidance practices. This research is a type of quantitative research by conducting hypothesis testing. The research design uses associative research, namely to find out whether there is a relationship between two or more variables. The research population is all companies listed on the Indonesia Stock Exchange (BEI). The samples were taken from 10 banking companies taken using purposive sampling technique. The required data is obtained from the company website or from the Indonesian Directory Exchange (IDX). Data analysis techniques use classic assumption tests and multiple regression analysis, F test, R2 test, and t test. The research results show that: (1) Profitability (ROA) statistically has a negative effect on CETR. The higher the level of profitability, the lower the CETR (which means the higher the level of tax avoidance). (2) Leverage (DER) statistically has a negative effect on CETR. The higher the level of leverage, the lower the CETR (which means the higher the level of tax avoidance). (3) Company size has no effect on tax avoidance. Company size has no impact on tax avoidance activities.
Analisis Faktor-Faktor Yang Memengaruhi Kinerja Pegawai RSUD Grati Kabupaten Pasuruan Risqi Isnia Sabrina; Widi Hariyanti; Faiz Rahman Siddiq
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2608

Abstract

The purpose of this research to analyze affecting factors of employee performance at Grati General Hospital Kabupaten Pasuruan. The analysis in this research uses independent variables were organizational commitment, organizational culture, motivasion, and work dicipline.The sample in this research were employees in every department at Grat General Hospital Kabupten Pasuruan. Data collection methods used a questionnaires. Data quality test in this research used the R2 test, F test, and T test. The result of this research indicate that variable organizational commitment, organizational culture, and motivation does not effect the employees performance while the variable work dicipline has a significant effect on employee performance.
Apakah Akuntabilitas, Transparansi dan Kebijakan Dana Desa Berpengaruh terhadap Kesejahteraan Masyarakat? Muhammad Arif Rahman; Titiek Puji Astuti; Faiz Rahman Siddiq; Yulianto Yulianto
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.3115

Abstract

Abstract This study aims to provide empirical evidence regarding the influence of accountability, transparency, and village fund policies on community welfare. The research was conducted in 13 villages located in Gondangrejo District, Karanganyar Regency, Indonesia. Data were collected through questionnaires distributed to respondents working within the village government environment. A purposive sampling technique was employed, resulting in a sample of 290 respondents who were involved in the planning and management of village funds across the 13 villages. The study utilized primary data, which were analyzed using the Statistical Package for the Social Sciences (SPSS). Data collection was carried out through questionnaires, while data analysis employed multiple regression analysis. The validity and reliability of the data were assessed through validity and reliability tests to ensure the accuracy and consistency of the research instruments. The empirical findings indicate that accountability has no significant effect on community welfare. In contrast, transparency and village fund policies have a positive and significant effect on community welfare. These results suggest that improving transparency and implementing effective village fund policies can contribute to enhancing community welfare, whereas accountability alone does not directly influence welfare outcomes.
Co-Authors Eko Madyo Sutanto Lela Kori Kumala Muhammad Arif Rahman Nurul Herawati Putri Rukmana Sari Risqi Isnia Sabrina Siska Dewi Novitasari Sugiarti Sugiarti Sugiarti Tika Sri Kinasih Titiek Puji Astuti Virda Kunto Tri Atmojo Widi Hariyanti Yulianto Yulianto Yunia Ike Lestari Yunus Harjito Yunus Harjito