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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Andri Sjahputra
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Economics, Econometrics & Finance

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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP VOLUNTARY DISCLOSURE Andri Sjahputra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 3 (2019): 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.v2i3.74

Abstract

Good Corporate Governance (GCG) is a manifestation of correct financial statements. The goal is stakeholders giving trust on the company. Therefore, it is necessary to analyze Voluntary Disclosure. This study aims to examine the influence of audit committees, firm size and profitability to voluntary disclosure. This study uses secondary data from manufacturing companies listed on Indonesian Stock Exchange 2012-2016. This research use purposive sampling method and get sample as many as 19 companies. Thereafter, the audit committee, firm size, profitability and voluntary disclosure were tested using multiple linear regression analysis using panel data contained in SPSS. Prior to the regression test, the data were first tested using the classical assumption test with a predetermined standard level of significance ie by 0.05. The results show that: (1) Audit Committee has no significant influence on Voluntary Disclosure, (2) Company size has significant effect on Voluntary Disclosure, (3) Profitability has no effect on Voluntary Disclosure, (4) Audit Committee, Company Size and Profitability simultaneously affect Voluntary Disclosure
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN FOOD AND BEVERAGES DI INDONESIA Andri Sjahputra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 4 (2019): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i4.86

Abstract

This study aims to determine the effect of accounting conservatism and inventory intensity on tax avoidance in manufacturing companies of food and beverages listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study were food and beverages companies listed on the Indonesia Stock Exchange in the period of 2013 to 2017 as many as 21 companies. The type of research used in this study is associative - quantitative research. The data used in this study are secondary data obtained from the annual financial statements of manufacturing companies in the food and beverages sector which are listed on the Indonesia Stock Exchange (IDX) through the site www.idx.co.id. Sampling using purposive sampling method and obtained 40 financial report data manufacturing companies in the food and beverages sector that meet the criteria. Data were analyzed using a multiple linear regression analysis model and using SPSS version 24. The results of the study showed that simultaneously Accounting Conservatism and Inventory Intensity had an effect on Tax Avoidance. And partially, the two independent variables, including Accounting Conservatism and Inventory Intensity, influence Tax Avoidance
PENGARUH GENDER DIVERSITY EKSEKUTIF DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI INTERVENING Andri Sjahputra; Sujarwo Sujarwo
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): 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.v5i1.423

Abstract

This study aims to obtain empirical evidence about the effect of executive gender diversity and firm size on firm value with tax avoidance as an intervening variable. This sampling technique uses non-probability sampling and this research was conducted using the Incidental Sampling method using the Slovin formula. Based on the test results, it was found that Executive Gender Diversity and Company Size (Size) had a simultaneous effect on Company Value with Tax Avoidance as an Intervening Variable. Tax avoidance cannot mediate gender diversity and firm size in influencing firm value. This confirms that the value of the company is not affected by the issue of tax avoidance, so that the relationship between the influence of ender diversity and company size tends to be direct.
PENGARUH INTELLECTUAL CAPITAL, INVENTORY INTENSITY DAN MANAGERIAL OWNERSHIP TERHADAP EFFECTIVE TAX RATE (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Sujarwo Sujarwo; Andri Sjahputra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): 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.v5i4.588

Abstract

This study aims to empirically test and obtain evidence on the effect of intellectual capital, inventory intensity, and managerial ownership on effective tax rates. This study used samples of mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2020 with a population of 48 companies. The method of determining the sample was purposive sampling method obtained by 14 companies with a 5-year observation period obtained from 70 research data. This type of research is quantitative research. The analysis technique used is regression of panel data processed using Eviews software version 9. The results of this study show that in part (1) intellectual capital has a significant effect on effective tax rates, (2) inventory intensity has no significant effect on effective tax rates, and (3) managerial ownership has no significant effect on effective tax rates. Simultaneous intellectual capital, inventory intensity and managerial ownership have a significant impact on effective tax rates.
PENGARUH INVENTORY INTENSITY, KEBIJAKAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE Muhammad Rizal Saragih; Rusdi Rusdi; Andri Sjahputra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): 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.v6i3.714

Abstract

This study aims to test and provide empirical evidence of the effect of inventory intensity, debt policy and sales growth on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. This type of research is quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The population in this study were 38 companies in the food and beverage subsector that were listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The sampling technique used purposive sampling method and obtained as many as 12 sample companies with a period of 6 years so that the data analyzed amounted to 72 data. The analysis technique used is logistic regression with the help of the eviews 12 program. The results show that simultaneously inventory intensity, debt policy, sales growth have a significant effect on tax avoidance. Meanwhile, partially, inventory intensity has a significant effect on tax avoidance, but debt policy and sales growth have no significant effect on tax avoidance.
Co-Authors Muhammad Rizal Saragih Rusdi Rusdi Sujarwo Sujarwo