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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) DEDIKASI PKM Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan Dan Perpajakan JCSRD Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Hari Stiawan
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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MEMBANGUN JIWA WIRAUSAHA YANG KREATIF, INOVATIF DAN MANDIRI DI USIA MUDA PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Syarifudin Syarifudin; Syamsul Asmedi; Hari Stiawan; Napisah Napisah; Siti Mundiroh
DEDIKASI PKM Vol 2, No 2 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i2.9766

Abstract

Minimnya lapangan pekerjaan serta rendahnya angka penyerapan tenaga kerja ditambah dengan adanya pandemic Covid-19 yang menambah angka pengangguran karena adanya gelombang besar PHK membuat wirausaha menjadi salah satu solusi guna mengurangi angka pengangguran tersebut. Pendawa center merupakan lembaga usaha yang dibangun oleh pondok pesantren lembaga bina santri mandiri guna mengakomodasi kegiatan wirausaha para santriwan dan santriwati. Dengan adanya lembaga tersebut diharapkan santriwan dan santriwati dapat menjajal kemampuan berwirausahanya. Fasilitas yang telah disediakan tersebut memang sudah seharusnya dimanfaatkan dengan baik dan dikembangkan agar menjadi lebih besar. Pengembangan usaha tentu saja tidak mudah, namun dengan jiwa usaha yang kreatif, inovatif dan mandiri, setiap tantangan akan dapat dihadapi. Karena adanya pandemic Covid-19, kegiatan pengabdian ini dilakukan secara daring melalui media zoom. Meskipun demikian antusiasme para peserta tidak menjadi surut, peserta sangat antusias dalam mengikuti workshop webinar yang dibuktikan dengan banyaknya pertanyaan dalam sesi diskusi. Karena keterbatasan waktu pada pelaksanaan kegiatan pengabdian online, diharapkan kegiatan ini dapat dilanjutkan kembali untuk membimbing para santriwan dan santriwati menumbuhkan jiwa wirausaha yang kreatif, inovatif dan mandiri.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Hari Stiawan; Fitria Eka Ningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.306 KB) | DOI: 10.55606/jaem.v1i2.124

Abstract

Audit delay is the length of time for the completion of an audit of a company's financial statements measured from the closing date of the book year to the date of issuance of financial statements. This study aims to analyze the effect of financial distress and leverage on audit delay. In addition, this study also uses company size as a moderating variable, which aims to determine the role of company size in the relationship between financial distress and leverage on audit delay. This research was conducted at the Indonesia Stock Exchange (IDX) through the investment gallery especially in the banking sector in Indonesia in 2014-2018. This study uses secondary data in the form of financial statements of banking companies in 2014-2018. The research sample is quantitative and uses purposive sampling method, with a total sample of 130 samples. The research methodology used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. The results of this study are that financial distress has a significant effect on audit delay, leverage has a significant effect on audit delay in the banking sector in the Indonesia Stock Exchange (BEI) year 2014-2018. And company size strengthens the relationship between financial distress and leverage on audit delay in the banking sector on the Indonesia Stock Exchange (IDX) in 2014-2018.
Pengaruh Pertumbuhan Penjualan, Financial Distress dan Ukuran Perusahaan Terhadap Penghindaran Pajak Damayanti, Damayanti; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 4 (2023): Oktober 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i4.1954

Abstract

This study aims to determine the effect of Sales Growth, Financial Distress, and Company Size on Tax Avoidance. The type of research used in this study is a type of associative quantitative research. Data collection techniques use secondary data in the form of financial reports that have been published through the Indonesia Stock Exchange (IDX). The collected data was processed using the Eviews program version 9. The population used in this study were LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 18 companies for 5 years with a total sample data obtained of 90 sample data. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results showed that partially the variable sales growth, financial distress and company size had an effect on Tax Avoidance. While simultaneously the variable sales growth, financial distress and firm size together influence the expected Tax Avoidance.
Pengaruh Komisaris Independen, Kepemilikan Manajerial Dan Audit Tenure Terhadap Integritas Laporan Keuangan Muhamad Rifa’i; Hari Stiawan
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Penelitian ini dilakukan untuk menganalisis Pengaruh Komisaris Independen, Kepemilikan Manajerial dan Audit Tenure Terhadap Integritas Laporan Keuangan. Penelitian dilakukan pada perusahaan sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodologi yang digunakan adalah regresi data panel. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 14 perusahaan yang dijadikan sampel penelitian dan periode yang diteliti adalah 5 tahun yaitu dari tahun 2019 sampai tahun 2023 sehingga terdapat 70 sampel. Data yang digunakan diambil dari annual report yang telah diaudit dan laporan tahunan yang diterbitkan oleh masing-masing perusahaan yang diteliti. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukan bahwa secara parsial Komisaris Independen berpengaruh terhadap Integritas Laporan Keuangan, Kepemilikan Manajerial tidak berpengaruh terhadap Integritas Laporan Keuangan, Audit Tenure tidak berpengaruh terhadap Integritas Laporan Keuangan. Secara simultan Komisaris Independen, Kepemilikan Manajerial dan Audit Tenure berpengaruh terhadap Integritas Laporan Keuangan.halaman.
The Effect of Capital Intensity, Company Size, Independent Commissioners, Financial Distress on Tax Avoidance Fitria Eka Ningsih; Hari Stiawan
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p26-42

Abstract

This research aims to analyze the effect of capital intensity, company size, independent commissioners, and financial distress on tax avoidance. The study uses secondary data sourced from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A total of 23 companies were selected through purposive sampling. The study investigates four independent variables: Capital Intensity (X1), Company Size (X2), Independent Commissioners (X3), and Financial Distress (X4), with Tax Avoidance (Y) as the dependent variable. The panel data regression analysis is applied as the research method, and data processing through EViews 12 identifies the Fixed Effect Model (FEM) as the most appropriate. The results indicate that, individually, Capital Intensity, Company Size, Independent Commissioners, and Financial Distress significantly influence Tax Avoidance. Additionally, these variables collectively have a combined impact on Tax Avoidance.
Dampak Capital Intensity, Keberadaan Komisaris Independen dan Penggunaan Instrumen Derivatif terhadap Tingkat Agresivitas Pajak Fitria Eka Ningsih; Hari Stiawan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p209-221

Abstract

This research aims to examine and provide empirical evidence on the effect of capital intensity, the presence of independent commissioners, and the use of financial derivatives on tax aggressiveness. Using a quantitative approach, the study utilizes secondary data and applies panel data regression analysis with Eviews Version 12. The research population consists of 172 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. From this population, a sample of 14 companies over a five-year period was selected. The findings reveal that capital intensity significantly influences tax aggressiveness, whereas independent commissioners and financial derivatives don’t have a significant impact
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Hari Stiawan; Fitria Eka Ningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.124

Abstract

Audit delay is the length of time for the completion of an audit of a company's financial statements measured from the closing date of the book year to the date of issuance of financial statements. This study aims to analyze the effect of financial distress and leverage on audit delay. In addition, this study also uses company size as a moderating variable, which aims to determine the role of company size in the relationship between financial distress and leverage on audit delay. This research was conducted at the Indonesia Stock Exchange (IDX) through the investment gallery especially in the banking sector in Indonesia in 2014-2018. This study uses secondary data in the form of financial statements of banking companies in 2014-2018. The research sample is quantitative and uses purposive sampling method, with a total sample of 130 samples. The research methodology used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. The results of this study are that financial distress has a significant effect on audit delay, leverage has a significant effect on audit delay in the banking sector in the Indonesia Stock Exchange (BEI) year 2014-2018. And company size strengthens the relationship between financial distress and leverage on audit delay in the banking sector on the Indonesia Stock Exchange (IDX) in 2014-2018.
The Influence of Transfer Price, Capital Intensity and Profitability on Tax Avoidance: An Empirical Study on Consumer Non-Cyclical Sector Companies on the Indonesia Stock Exchange Depi Aji Purwanto; Hari Stiawan
Journal of Community Service and Rural Development Vol. 2 No. 1 (2025)
Publisher : Business Finence Analyst Co.,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the Effect of Transfer Prices, Capital Intensity and Profitability on Tax Avoidance. The population in this study are Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2023. This data collection technique is secondary data with data collection methods, namely literature studies and documentation. The sample collection technique for this study is the purposive sampling method using eviews series 12 software. This study uses samples obtained from 21 Consumer Non-Cyclicals sector companies, the analysis technique used is panel data regression. The research used is a quantitative approach that is associative. The results of this study indicate that Transfer prices have an effect on Tax Avoidance in Consumer Non-Cyclicals Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Capital Intensity has no effect on Tax Avoidance in Consumer Non-Cyclicals Companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Profitability has an effect on Tax Avoidance in Consumer Non-Cyclical Companies listed on the Indonesia Stock Exchange for the 2019-2023 Period. Capital Intensity and Profitability simultaneously have a significant effect on Tax Avoidance in Consumer Non-Cyclical Companies listed on the Indonesia Stock Exchange for the 2019-2023 Period.
Co-Authors Damayanti Damayanti Depi Aji Purwanto Muhamad Rifa’i Muhammad Luthfi Napisah Napisah Siti Mundiroh Syamsul Asmedi Syarifudin Syarifudin