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All Journal Journal of Accounting Science Scientific Journal of Reflection : Economic, Accounting, Management and Business Buletin LOUPE (Laporan Umum Penelitian) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Abdimisi JAKBS Land Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Teknologi Lingkungan UNMUL Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JEKOS (Jurnal Ekonomi dan Sosial)
Supriadi, Adi
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pelatihan Penggunaan Media Sosial Menuju Perbaikan Ekonomi Di Era Digitalisasi Bagi Ibu-Ibu Aisyiyah Ranting Kampung Kebon Sawangan Depok Ujang Syaifudin Sumaji; Adi Supriadi; Muhammad Arif Adriyanto
Abdimisi Vol 4, No 1 (2022): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v4i1.29281

Abstract

Aisyiyah recitation mothers in the Cinangka subdistrict, Depok city, have not been able to take advantage of their social media so that it can be economically valuable. So far, mothers only use cellphones to communicate with friends and family without economic value. This is due to the lack of understanding about the proper use of cellphones which can have economic value. The community service entitled "Using Social Media Towards Economic Improvement in the Era of Digitalization for Aisyiyah Mothers in Kampung Kebon Kelurahan Cinangka Sawangan Depok" aims to provide knowledge about sales through social media and invite and instill awareness in Aisyiyah mothers that it is very important to develop marketing through social media to increase the added value of the family economy. The target of this dedication is all Management and members of PR. Aisyiyah and those in the Cinangka sub-district, Sawangan sub-district, Depok city. The results of this PKM proved that Aisyiyah's mothers could master how to sell through e-commerce so that they could still increase the added value of the family's economy.
PENGARUH FREE CASH FLOW, SALES GROWTH, KEBIJAKAN DIVIDEN PADA KEBIJAKAN HUTANG PERUSAHAAN PROPERTY YANG ADA DI BURSA INDONESIA Adi Supriadi
LAND JOURNAL Vol. 3 No. 1 (2022): Januari 2022
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v3i1.1756

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow, sales growth dan kebijakan dividen terhadap kebijakan hutang pada perusahaan property, real estate dan kontruksi bangunan yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 20 perusahaan sampel dari populasi 53 perusahaan dengan total observasi 100 unit analisis. Teknik pengumpulan data menggunakan teknik dokumentasi yang diperoleh dari annual report dan laporan keuangan perusahaan, sedangkan teknik analisis yang digunakan adalah analisis regresi linier berganda. Free cash flow memiliki nilai thitung sebesar 3,212 dimana nilai 3,212 > 1,98472, Sales growth memiliki nilai thitung sebesar -2,631 dimana nilai -2,631 < 1,98472 dan nilai signifikan sebesar 0,010 dimana 0,010 < 0,05. Sehingga sales growth berpengaruh negatif signifikan terhadap kebijakan hutang, Kebijakan dividen memiliki nilai thitung sebesar 4,113 dimana nilai 4,113 > 1,98472 dan nilai signifikan sebesar 0,000 dimana nilai 0,000 < 0,05. Sehingga kebijakan dividen berpengaruh positif dan signifikan terhadap kebijakan hutang. Berdasarkan hasil penelitian menunjukkan bahwa free cash flow, sales growth dan kebijakan dividen memiliki pengaruh terhadap kebijakan hutang. Penelitian ini juga dapat  di jelaskan dengan melihat bahwa nilai R² sebesar 0,251 yang berarti 25,1% variasi dari semua variabel bebas dapat menjelaskan variabel terikat dan sisanya 74,9% diterangkan oleh variabel lain yang tidak diajukan dalam penelitian ini. Saran untuk penelitian selanjutnya diharapkan untuk menambah variabel-variabel serta proksi lain dalam model penelitian sehingga mampu memberikan gambaran variasi lain lagi dalam kebijakan hutang.   Abstract This study aims to examine the effect of free cash flow, sales growth and dividend policy on debt policies in property, real estate and building construction companies listed on the Indonesia Stock Exchange for the period of 2014-2018. The sampling technique used was purposive sampling in which there were as many as 20 sample companies from a population of 53 companies with a total observation of 100 units of analysis. Data collection techniques used documentation techniques obtained from annual reports and company financial reports, whilst the analysis technique used was multiple linear regression analysis. Free cash flow has count value of 3,212 where the value is 3,212 > 1,98472, Sales growth has a tcount value of -2,631 where the value is -2,631 < 1,98472 and a significant value of 0.010 where 0.010 < 0.05. So that sales growth has a significant negative effect on debt policy, dividend policy has a tcount value of 4.113 where the value is 4.113 > 1.98472 and a significant value is 0.000 where the value is 0.000 < 0.05. So that dividend policy has a positive and significant effect on debt policy.  The results of this research found that free cash flow, sales growth and dividend policy had an effect on debt policy. This research can also be explained by seeing that the R² value of 0.251 which means that 25.1% of the variation of all variables can explain the variable and the remaining 74.9% is explained by other variables not proposed in this study. Suggestions for further research are expected to add other variables and proxies in the research model so as to be able to provide an overview of other variations in debt policy.
APAKAH PENDAPATAN BPHTB KABUPATEN SUMEDANG SUDAH EFESIEN, EFEKTIF DAN BERKONTRIBUSI? Adi Supriadi
LAND JOURNAL Vol. 3 No. 2 (2022): Juli 2022
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v3i2.2298

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Sejauh mana tingkat efektivitas penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) di Kabupaten Sumedang. (2) Sejauh mana tingkat efisiensi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) di Kabupaten Sumedang. (3) Seberapa besar kontribusi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sumedang. Metode yang digunakan dalam penelitian yaitu metode kombinasi merupakan gabungan dari metode kuantitatif dan kualitatif dengan menggunakan sampel laporan target dan realisasi pendapatan daerah yang berhubungan dengan efektivitas, efisiensi serta kontribusi. Metode analisis data yang digunakan yakni melakukan perhitungan dari efektivitas, efisiensi serta kontribusi dengan menggunakan rumus yang sudah ada. hasil yang diperoleh dari penelitian ini menunjukan bahwa (1) Tingkat efektivitas penerimaan BPHTB Kabupaten Sumedang dari tahun 2017 sampai tahun 2021 kurang efektif. (2) Tingkat efisiensi dalam penerimaan BPHTB tergolong sangat efisien. (3) Tingkat kontribusi penerimaan BPHTB terhadap PAD Kabupaten Sumedang dari tahun 2017 sampai tahun 2021 tergolong sangat kurang setiap tahunnya.
MODERASI KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Adi Supriadi
LAND JOURNAL Vol. 4 No. 1 (2023): Januari 2023
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v4i1.2581

Abstract

Dengan membesarnya asset sebuah perusahaan maka dapat dikatakan nilai perusahaan akan lebih baik jika di bandingkan dengan perusaan yang memiliki asset yang rendah. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan, ukuran perusahaan terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel moderasi. Pupulasi dari penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016 sampai dengan 2020. Pengujian hipotesisnya menggunakan regresi berganda dan moderated regression analisys atau MRA dengan SPSS sebagai alat bantu aplikasinya. Hasil penelitian yang di peroleh menunjukan bahwa: 1) Kinerja lingkungan tidak berpengaruh terhadap nilai perusahaam, 2) Kinerja keuangan tidak memoderasi kinerja lingkungan terhadap nilai perusahaan, 3) Ukuran perusahaan berpengaruh terhadap nilai perusahaan, 4) Kinerja keuangan memoderasi ukuran perusahaan terhadap nilai perusahaan.
Intellectual Capital and Managerial Ownership at the Cost of Capital: Earnings Management as Moderation: Modal Intelektual Dan Kepemilikan Manajerial Pada Biaya Modal: Manajemen Laba Sebagai Moderasi Supriadi, Adi; Aryati, Titik
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1621

Abstract

This study aims to examine and analyze empirically the effect of managerial ownership and intellectual capital on the cost of capital moderated by earnings management. The population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the sample is determined by purposive sampling. The sample used consisted of 73 companies during the 2016-2019 period. All variables are measured by their respective ratios, earnings management is measured by Stubben's discretionary income model, this research hypothesis is tested using multiple regression using eviews 9 as an analysis tool. The results of the first hypothesis show that managerial ownership has no significant effect on capital either positively or negatively. The results of the second hypothesis that intellectual capital has a negative effect on the cost of capital have been proven because in addition to being significant in this study, it is also in accordance with the hypothesis that the researcher made. The results of the third hypothesis of earnings management strengthen the effect of managerial ownership on the cost of capital, it is not proven because earnings management as a moderating variable in the study has no effect. The results of the fourth hypothesis that earnings management weaken the influence of intellectual capital on the cost of capital are not proven because earnings management in this study as a moderating variable in this study has no effect.
APAKAH HARGA SAHAM DAPAT DI PENGARUHI OLEH INTELEKTUAL CAPITAL DAN OPINI AUDIT Supriadi, Adi
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3367

Abstract

This research aims to determine and obtain empirical evidence of the influence of intellectual capital and audit opinion on share prices. This research uses quantitative research using descriptive methods. The population in this study includes Infrastructure, Utilities and Transportation listed on the Indonesia Stock Exchange, namely 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The analysis method used a multiple linear regression model which was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results of the study showed that intellectual capital and audit opinion had no effect. on share prices either simultaneously or partially. This research is expected to provide benefits to future researchers as additional material for consideration, as a reference, as material for analysis and this research is expected to be useful for companies, from the input and results of this research it can provide information to certain parties in the company regarding intellectual capital and opinions regarding stock price. The limitation of the research is that this research only focuses on certain companies that match the research criteria so that the research results cannot be generalized to all infrastructure, utilities and transportation listed on the Indonesia Stock Exchange. Investors and potential investors who want to invest their shares in a company should first look at the financial condition and fundamentals of the company they will choose.
Mungkinkah Nilai Perusahaan Dapat Menurun jika Melakukan Penghindaran Pajak dengan Melihat Kepemilikan Institusional Perusahaan Supriadi, Adi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): 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.v8i1.1029

Abstract

The purpose of this study is to examine how much impact the tax avoidance complex and institutional ownership can have on the value of companies listed on the Indonesian stock exchange. The object of this study is a professional company listed on the stock exchange, data taken from annual reports and websites of sample companies. The analysis tool uses eviews 9, research data for the period 2019 to 2023. The results of this study are around 3.4% of the company's value is influenced by tax avoidance and institutional ownership, but the rest is still influenced by other factors, so that further researchers can add tax planning variables with various proxies to further increase the company's value. Recommendations for companies not to do a lot of tax avoidance that is not in accordance with regulations because it will reduce the company's value. It can be seen from the negative influence between company value and tax avoidance.
Pengaruh Faktor Financial Distress Dan Audit Fee Terhadap Audit Delay Supriadi, Adi; Ginting, Jimmy Paulino
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1926

Abstract

This research was conducted to determine the independent variable financial distress, audit fees and the dependent variable, namely audit delay. This research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Financial distress affects audit delay. This can happen if a company has been identified as having bad finances because it is beyond the control of the company concerned, then the auditor needs to carry out further investigation to investigate the evidence that supports and causes the company's finances to become bad. Of course, this requires more time, so financial distress is said to influence the occurrence of audit delays. However, the sample used in this research is limited to using only Property & Real Estate Sub Sector companies listed on the Indonesia Stock Exchange within a period of 5 years, 2017-2021 period from a total of 62 companies so that the research results cannot be generalized in general to companies in Indonesia. The limited variables used in this research, such as audit fees, resulted in a decrease in the number of samples because there were no companies that included the audit fee amount in their financial reports. Because this research uses secondary data, data analysis relies heavily on data publications and company financial reports. This research only uses 2 independent variables, namely financial distress and audit fees, so this research still has many shortcomings.
Mampukah Financial Performance Memoderasi Defered Tax dan Ukuran Perusahaan terhadap Penghindaran Pajak Supriadi, Adi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (2025): 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.v8i2.1106

Abstract

This study addresses the critical need to understand how financial performance influences the relationship between deferred tax, company size, and tax avoidance, particularly within the manufacturing sector of the Indonesia Stock Exchange. By employing a quantitative research design with an associative approach, this research utilizes secondary data collected from selected manufacturing firms over a four-year period. The panel data regression analysis, conducted using Eviews version 12, allows for an in-depth examination of these dynamics. Findings reveal that financial performance plays a significant moderating role in the impact of deferred tax on tax avoidance, suggesting that stronger financial health can influence corporate tax strategies related to deferred tax. However, financial performance does not appear to alter the relationship between company size and tax avoidance, indicating that size-related tax behaviors operate independently of a firm’s financial condition. These insights provide valuable implications for policymakers and corporate managers by highlighting the importance of financial performance in shaping tax practices related to deferred tax, while also suggesting that company size remains a consistent factor regardless of financial strength. Understanding these nuances aids in designing more effective regulatory frameworks and corporate governance policies aimed at minimizing tax avoidance behaviors in emerging markets. This study contributes to the broader discussion on corporate taxation by clarifying the conditional effects of financial metrics on tax-related decisions.
Pengaruh Kebijakan Dividen dan Kinerja Keuangan terhadap Tax Avoidance dengan Financial Distress sebagai Variabel Moderasi Ezra Ragillya Aji; Adi Supriadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze the effect of Dividend Policy and Financial Performance on Tax Avoidance with Financial Distress as a moderating variable. This research was conducted on LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sampling method used in this study was purposive sampling with a total of 17 companies selected as the research sample. The data used in this study is secondary data in the form of financial statements from each sampled company. The independent variables used in this study are Dividend Policy (X1) as the first independent variable, Financial Performance (X2) as the second independent variable, Tax Avoidance (Y) as the dependent variable, and Financial Distress (Z) as the moderating variable. Panel data regression method was used as the research methodology in this study. The analysis of research results was conducted with the assistance of EViews 12 Student Version Lite software. The results showed that the best model is the Common Effect Model (CEM). The findings indicate that simultaneously, Dividend Policy and Financial Performance have a significant effect on Tax Avoidance. Partially, Dividend Policy has a significant effect on Tax Avoidance, and Financial Performance also has a significant effect on Tax Avoidance. Financial Distress is proven to moderate the relationship between Dividend Policy and Tax Avoidance. However, Financial Distress is not proven to moderate the relationship between Financial Performance and Tax Avoidance.
Co-Authors Adriyanto, Muhammad Arif Azwari, Fachruddin Christine Elia Benedicta Diepa Febriana Wulandari Dyatmiko, Ruruh Ester Indah Sari Telaumbanua Ezra Ragillya Aji Fitriyani Fitriyani Ginting, Jimmy Paulino Haryatie Sarie Hunein, Hamida I Made Astra Japar, M. Kemala Hadidjah Khairisma Fadhilah Pramudhita Kunnati Martha Ekawati Siahaya Muhammad Arif Adriyanto Muhammad Arif Adriyanto Niswatun Hasanah Nuzula Elfa Rahma Rachman, Rizaldy Fathur Sumaji, Ujang Syaifudin Sumayyah Taufiq Rinda Alkas Titik Aryati Ujang Syaifudin Sumaji Ujang Syaifudin Sumaji Wardatul Hidayah Wardhani, Ritma Putri