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Enny Prayogo
Universitas Kristen Maranatha
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FAKTOR INTERNAL PENDORONG TERJADINYA PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI Rini Handayani; Endah Purnama Sari; Enny Prayogo; Elvina Elvina
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.3046

Abstract

Abstrak: Peneitian ini bertujuan untuk menguji bagaimana peran ukuran perusahaan dan kepemilikan institusional mempengaruhi tax avoidance yang dimoderasi oleh variabel profitabilitas. Populasi sebagai objek riset ini menggunakan seluruh perusahaan yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebagai objek penelitian diperoleh dengan menggunakan metode nonprobability sampling teknik purposive sampling yaitu perusahaan-perusahaan yang bergerak di bidang infrastructure, utilities, and transportation yang listing di BEI pada periode waktu 2014—2018. Kriteria yang ditetapkan peneliti adalah perusahaan yang tidak memenuhi kriteria yang telah ditetapkan, tidak digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Profitabilitas terbukti dapat memperkuat pengaruh ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance. Implikasi dari hasil riset ini dapat memberikan masukan dan pengetahuan bagi Perusahaan dalam mengambil keputusan dan menyelesaikan tindakan tax avoidance yang akan dan sudah dilakukan perusahaan dan bagi manajemen perusahaan dapat memikirkan strategi yang sesuai untuk mengalokasikan biaya di dalam perusahaan untuk meminimalkan tax avoidance.Abstract: This research has the aim of seeing how the role of Company Size and Institutional Ownership affects Tax Avoidance which is moderated by the Profitability variable. The population as the object of this research uses all companies listed on the Indonesian Stock Exchange (IDX). The sample used as the research object was obtained using non-probability sampling method, purposive sampling technique, namely companies engaged in the infrastructure, utilities, and transportation sectors listed on the IDX in the 2014-2018 time period. The criteria set by the researcher are companies that do not meet the predetermined criteria, not used in this study. The results of this study indicate that company size has an effect on tax avoidance while institutional ownership has no effect on tax avoidance. Profitability is proven to strengthen the influence of company size and institutional ownership on tax avoidance. The implication of the results of this research can provide input and knowledge for the company in making decisions and resolving tax avoidance actions that the company will and have taken and for company management to think about appropriate strategies to allocate costs within the company to minimize tax avoidance.
ANALISIS KINERJA PORTOFOLIO SAHAM DENGAN METODE SHARPE DAN METODE TREYNOR (SAHAM LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE AGUSTUS 2016 - JANUARI 2017) Enny Prayogo
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 8 No. 3 (2017): AKURAT Edisi September-Desember 2017 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.855 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja portofolio optimal sahamsaham yang tergabung dalam LQ45 di Bursa Efek Indonesia (BEI) sebanyak 45 perusahaan pada periode Agustus 2016 sampai Januari 2017 dengan menggunakan metodeSharpe dan metode Treynor. Metode yang digunakan dalam penelitian adalah metode deskriptif kuantitatif di mana penelitian ini berusaha untuk menganalisis, menjelaskan dan mendeskripsikan kinerja portofolio saham dengan menggunakan metode Sharpe dan metode Treynor. Hasil dari penelitian ini menunjukkan return portofolio saham pada periode tersebut bernilai negatif yang artinya harga saham secara keseluruhan mengalami penurunan. Kinerja portofolio saham yang paling optimal dengan menggunakan metode Sharpe dan metode Treynor adalah adalah PT. Adaro Energy Tbk (ADRO), PT. Siloam International Hospitals Tbk (SILO), PT. Tambang Batubara Bukit Asam Tbk (PTBA), PT. Hanjaya Mandala Sampoerna Tbk (HMSP), PT. Bank Mandiri (Persero) Tbk (BMRI), PT. Bank Negara Indonesia (Persero) Tbk (BBNI), PT. Bank Central Asia Tbk (BBCA), PT. Astra International Tbk (ASII) dan PT. Bank Rakyat Indonesia (Persero) Tbk.
ABNORMAL RETURN, TRADING VOLUME ACTIVITY DAN MOMENTUM PERIODE PEMILIHAN GUBERNUR DKI JAKARTA 2017 ENNY PRAYOGO, S.E., M.Ak., Ak.; I NYOMAN AGUS WIJAYA, S.E., M.Acc., Ak., CA.; YOVITA
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 10 No. 2 (2019): AKURAT Edisi Mei-Agustus 2019 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.501 KB)

Abstract

Penelitian ini bertujuan untuk melihat, mendeskripsikan dan menganalisis pengaruh pemilihan Gubernur DKI 2017 terhadap harga saham yang diukur melalui abnormal return dan volume perdagangan saham. Perusahaan yang dijadikan sampel dalam penelitian sebanyak 42 perusahaan yang terdaftar dalam LQ45 di Bursa Efek Indonesia sejak Agustus 2016 hingga Juli 2017.Hasil penelitian ini menjelaskan bahwa terdapat abnormal return periode 5 hari sebelum dan sesudah pemilihan gubernur DKI Jakarta. Namun, informasi pemilihan gubernur pada saat periode 10 hari sebelum dan 10 hari sesudah pemilihan tersebut tidak direspon oleh pasar. Hasil penelitian ini juga memberikan bukti bahwa periode pemilihan gubernur DKI Jakarta bukan merupakan informasi yang mampu untuk mempengaruhi pergerakan trading volume activity di Bursa Efek Indonesia.
ANALISIS FUNDAMENTAL DAN BIRATE TERHADAP RETURN SAHAM PADA IDXLQ45 DI BURSA EFEK INDONESIA PERIODE 2018-2020 Johanes Kurniawan; Enny Prayogo
Jurnal Akuntansi Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v8i2.1074

Abstract

ABSTRACTThis study aims to examine how significant the effect of the liquidity ratio (CR), Capital Structure (DER), Return on Investment (ROE), Operational Performance (NPM), Asset Utilization (TAT), Market Size (PBV), and BIRate on returns. stock returns on issuers that are included in IDXLQ45 consistently during the 2018-2020 period. The sampling technique used was purposive sampling so that there were 25 issuers that could be used in this study, which were then tested using the SPSS version 25 application with multiple linear regression analysis methods. The results showed that the variables CR, DER, ROE, NPM, TAT, and BIRate had no effect, while price to book value had an effect on stock returns. The results of the F test state that all ratios have a simultaneous influence on stock returns on the IDXLQ45 issuer which has the highest market capitalization and liquidity recorded on the IDX for the 2018-2020 period.Keywords: Fundamental Analysis, BI Rate, Return SahamABSTRAKPenelitian ini bertujuan untuk menguji seberapa signifikan pengaruh dari rasio likuiditas (CR), Struktur Modal (DER), Hasil Imbal Investasi (ROE), Kinerja Operasi (NPM), Pendayagunaan Asset (TAT), Ukuran Pasar (PBV), dan BIRate terhadap imbal hasil saham pada emiten yang masuk kedalam IDXLQ45 secara konsisten selama periode 2018-2020. Teknik pengambilan sampel yang dilakukan menggunakan purposive sampling sehingga terdapat 25 emiten yang dapat digunakan dalam penelitian ini yang kemudian di uji menggunakan aplikasi SPSS version 25 dengan metode analisis regresi linier berganda. Hasil penelitian menyatakan variabel CR, DER, ROE, NPM, TAT, dan BIRate tidak memiliki pengaruh terhadap return saham sementara PBV memiliki pengaruh terhadap return saham. Hasil dari uji F menyebutkan seluruh rasio memiliki pengaruh secara simultan terhadap retun saham pada emiten IDXLQ45 yang memiliki kapitalisasi pasar dan likuiditas tertinggi yang tercatat di BEI periode 2018-2020.Kata Kunci: Analisis Fundamental, BI Rate, Return Saham
PERANAN TAX AVOIDANCE, INVESTMENT OPPORTUNITY SET, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020): (Studi Kasus pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020) Enny Prayogo; Rini Handayani; Jeanifer Cornelia Clara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.45469

Abstract

The purpose of the study is to analyze the impact of tax avoidance, investment opportunities set, and asset management on the value of the company. The study population used stocks registered in the LQ45 index in 2019 and 2020. The samples in this research consisted of 30 companies whose sampling techniques used purposive sampling. Hypothesis tests use multiple regression analysis by running F-tests and T-tests. The results of this study conclude that there is a simultaneous influence of tax avoidance, investment opportunity set and asset management on the value of the company by 80.8%. Partly, tax avoidance variables have no effect on the value of the company, while investment opportunity set variables and asset management affect the value of the company.
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR Amanda Yunne Erlandian; Enny Prayogo; SeTin SeTin
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.354

Abstract

This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation. Data were collected through survey-based research by distributing questionnaires to lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze the data and test mediation, this study used a structural equation model (SEM) with the alternative partial least squares (PLS) method. The findings of this study indicate that both intrinsic motivation and controlled extrinsic motivation have a positive effect on the level of participation in budgeting. In addition, the level of participation in budgeting mediates the influence of each motivation dimension on budget goal commitment. Companies can take action to improve budget goal commitment by managing motivation that will impact the level of participation in budgeting.Keywords: budget goal commitment, level of participation in budgeting, motivation
Corporate Risk, Cost Shifting, and Tax Avoidance I Nyoman Agus Wijaya; Enny Prayogo; Rini Handayani; Ivan Prihartono
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3553

Abstract

Abstract This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax avoidance in annual report audited over long time periods (5 years) sequentially. Then, we test the relationship between corporate risk and cost shifting to tax avoidance that reduced the firm’s income tax payments. This study provides evidence that companies with high risk are more likely to do tax avoidance and companies that have a good strategy in allocating their costs are driven by the behavior of minimazing tax payments. We also find that the higher of corporate risk will increase corporate tax payment to Internal Revenue Services. Keywords: Corporate Risk, Cost Shifting, and Tax Avoidance
Co-Authors Amanda Yunne Erlandian Debbianita Eddy, Endah Purnama Sari Eiren Eunike Elvina Elvina Erwan Erwan Herman Kambono I Nyoman Agus Wijaya I Nyoman Agus Wijaya I Nyoman Agus Wijaya I NYOMAN AGUS WIJAYA, S.E., M.Acc., Ak., CA. Ita Salsalina Lingga Ivan Prihartono Jeanifer Cornelia Clara Johanes Kurniawan Lauw Tjun Tjun Lidya Agustina Oktavianti Oktavianti Ranesa Thedya Rini Handayani Rini Handayani Rini Handayani Rini Handayani Se Tin Sinta Setiana Stella Maretia Steven Asher Verani Carolina Vinny Stephanie Hidayat Yenni Carolina YOVITA