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All Journal Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal on Education Economy Deposit Journal ( E-DJ) JMB : Jurnal Manajemen dan Bisnis Ideas: Jurnal Pendidikan, Sosial dan Budaya Reviu Akuntansi dan Bisnis Indonesia JOURNAL UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi Jurnal Akuntansi dan Governance Jurnal Sosial dan Sains Open Community Service Journal Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Sulhendri
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Jakarta, Indonesia
Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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PENGARUH IKLAN DI MEDIA SOSIAL DAN POTONGAN HARGA (DISKON) TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN BLIBLI.COM DENGAN PAJAK SEBAGAI VARIABEL FAKTUAL (Studi kasus pada pengikut akun Twitter @bliblidotcom) Sri Yanthy Yosepha; Sulhendri Sulhendri; Siti Asmana
JMB : Jurnal Manajemen dan Bisnis Vol 10, No 1 (2021): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v10i1.4235

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh iklan di media sosial dan potongan harga (diskon) terhadap keputusan pembelian keputusan konsumen blibli.com pada pengikut akun @bliblidotcom dengan pajak sebagai variabel faktual. Populasi dalam penelitian ini adalah konsumen yang menggunakan twitter dan sebagai pengikut akun twitter @bliblidotcom dengan minimal pernah melihat iklan serta potongan harga (diskon) yang diberikan blibli.com melalui media sosial twitter. Penelitian ini menggunakan sampel yang terdiri dari 100 responden. Potongan Harga (Diskon), Iklan di Media Sosial berpengaruh signifikan terhadap Keputusan Pembelian baik secara parsial maupun bersama sama. Iklan dimedia social berpengaruh tidak signifikan Terhadap Keputusan Pembelian dengan Pajak sebagai variable factual. Hasil perhitungan koefisien determinasi sebesar 0,362. Hal ini menunjukan bahwa iklan di media sosial, dan potongan harga (diskon) mampu menjelaskan keputusan pembelian sebesar 36,2%. Sedangkan sisanya 63,8% dijelaskan oleh faktor lain yang tidak dibahas dalam penelitian ini.Keywords: iklan media sosial, potongan harga, keputusan pembelian.
Pengaruh Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Tax Avoidance Rinaldo Rinaldo; Sulhendri Sulhendri
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.31004/jptam.v6i2.5002

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis analisis Pengaruh Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Tax Avoidance. Jenis data pada penelitian ini adalah data sekunder dengan populasi perusahaan manufaktur sektor yang telah terdaftar di Bursa Efek Indonesia selama 5 tahun berturut-turut (2016-2020). Sampel penelitian dipilih dengan menggunakan metode purpose sampling dan sampel terpilih sebanyak 7 perusahaan. Teknik analisis data menggunakan statistik deskriptif dengan alat bantu SPSS. Dari hasil penelitian ini dapat menunjukkan bahwa Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, Komite Audit dan Kualitas Audit berpengaruh terhadap Tax Avoidance, secara bersama-sama (simultan) variabel independen Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh signifikan terhadap Tax Avoidance.
SMARTPLS vs SPSS Model: Determinants of Auditor Performance and Its Implications for Professional Ethics Sulhendri Sulhendri; Edi Purwanto
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 8 No 3 (2022): Ideas: Pendidikan, Sosial, dan Budaya (Agustus)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v8i3.775

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja auditor terhadap gaya kepemimpinan, etika profesi, dan komitmen organisasi. Pendekatan yang digunakan adalah penyebaran kuesioner kepada 79 auditor eksternal yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan. Non-probability sampling digunakan dalam penelitian ini. SmartPLS versi 33 dan SPSS versi 25 digunakan untuk menganalisis data penelitian. Gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja auditor, etika profesi berpengaruh positif dan signifikan terhadap kinerja auditor, dan komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja auditor, menurut temuan. Lebih lanjut, penelitian ini menunjukkan bahwa kinerja auditor dapat dipengaruhi oleh gaya kepemimpinan, etika profesi, dan komitmen perusahaan. The purpose of this research is to investigate the impact of auditor performance on leadership style, professional ethics, and organizational commitment. The approach employed was the distribution of questionnaires to 79 external auditors working at Public Accounting Firms in the South Jakarta region. Non-probability sampling was utilized in this study. SmartPLS version 33 and SPSS version 25 were used to analyze study data. Leadership style had a favourable and significant influence on auditor performance, professional ethics had a positive and significant effect on auditor performance, and organizational commitment had a positive and significant effect on auditor performance, according to the findings. Furthermore, this study demonstrates that auditor performance can be influenced by leadership style, professional ethics, and corporate commitment.
Implementasi Kebijakan Benchmark dalam Mendeteksi Tingkat Kemampuan Wajib Pajak Badan pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 Ratu Wilandari; Siti Hamidah Rustiana; Sulhendri Sulhendri
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1893

Abstract

This study aims to analyze whether or not there are significant differences in the ability of taxpayers with the Benchmark Policy from the Directorate General of Taxes. The data used in this study is secondary data in the form of company financial reports that have been published on the Indonesia Stock Exchange for the period 2017 to 2019. The population in this study was 26 companies in the Food and Beverage Industry Sub Sector. The method used in determining the sample is purposive sampling including companies listed on the Indonesia Stock Exchange (N=55 and T=5 years). This research uses hypothesis testing using paired sample t-test with panel data. The results of the model test show that: 1) The results of the analysis show that there is a significant difference between GPM WP Agency and GPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 2) The results of the analysis show that there is a significant difference between OPM WP Badan with OPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 3) The results of the analysis show that there is a significant difference between PPM WP Badan and PPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 4) The results of the analysis show that there is a significant difference between the CTTOR WP Agency and the CTTOR Benchmarking DGT in Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange
DETERMINAN KEPATUHAN WAJIB PAJAK: KONDISI KEUANGAN SEBAGAI PEMODERASI: (Studi Empiris Wajib Pajak Badan yang terdaftar di KPP Pratama Jakarta Kebayoran Baru Dua) Suwanti; Eva Herianti; Sulhendri
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.896 KB) | DOI: 10.52300/jemba.v2i2.4717

Abstract

The tax ratio from 2014 to 2020 did not show any significant development. The Covid-19 pandemic that is currently happening has caused the 2020 tax ratio to decrease to 9.73. The tax ratio can be increased by increasing tax compliance. This study aims to measure "Determinants of Tax Compliance with Financial Conditions as Moderators". The variables in this study are Tax Knowledge, Tax Sanctions, Tax Audit and Trust with Financial Conditions as Moderation Variables. The type of research used is quantitative research with a survey research form. This study uses primary data through a questionnaire, with corporate taxpayer respondents who are registered at KPP Pratama Jakarta Kebayoran Baru Dua. The sample used in this study were 169 respondents. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the SmartPls 3.0 software. This study shows that knowledge of taxation and tax sanction has a positive and insignificant effect on tax compliance, while tax audit and taxpayer trust have a positive and significant effect on tax compliance. Financial conditions are not able to moderate the influence of tax knowledge, tax sanction, tax audit and trust on tax compliance
Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi Andry Priharta; Nur Asni Gani; Darto Darto; Sulhendri Sulhendri; Uun Uniyawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1456

Abstract

The price that investors are prepared to pay for a business's stock is a good indicator of the firm's value, and hence the stock market price is a good indicator of the value of the company. The CGPI, ROA, NIM, and NPL are just a few examples of parameters that will be investigated in order to ascertain the degree to which they have an impact on PBV. In this line of investigation, we make use of the common effect model in conjunction with the panel data regression technique. The research sample is State-Owned Banks in Indonesia, specifically Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The period from 2011 to 2020 will be examined by the research. According to the findings, CGPI, ROA, and NIM each have a considerable influence on PBV that is both positive and beneficial. It has been established that the variable NPL moderates by lowering the influence that CGPI has on PBV. On the other hand, it has not been demonstrated that the variables ROA and NIM moderate. This is because the NPL number, despite having increased, is still regarded to be within the tolerance limit, making it an acceptable risk despite the fact that it has increased.
Pengaruh Profesionalisme, Pengalaman Auditor, dan Pertimbangan Materialitas terhadap Pemberian Opini Audit Laporan Keuangan Independensi sebagai Variabel Moderasi Indra Prasetyo; Sulhendri Sulhendri; Haris Sarwoko
Jurnal sosial dan sains Vol. 3 No. 4 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i4.725

Abstract

Latar Belakang : Di era ekonomi global yang terus meningkat pesat dengan persaingan yang semakin kompetitif di seluruh sektor entitas bisnis membuat kualitas dan keandalan dari informasi sangat diperlukan. Tujuan : Pelaksanaan dan tujuan dari penelitian ini untuk melihat secara luas dampak atau pengaruh baik dari profesionalisme, pengalaman auditor dan pertimbangan materialitas terhadap pemberian opini audit. Selain itu untuk mengetahui apakah dengan independensi dijadikan variabel moderasi yang digunakan dalam penelitian dapat memoderasi profesionalisme terhadap pemberian opini audit, serta untuk dapat mengetahui apakah independensi dapat memoderasi pengalaman auditor terhadap opini audit. dan apakah variabel independensi dapat memoderasi pertimbangan materialitas terhadap pemberian opini audit laporan keuangan. Metode : Dalam penelitian ini menggunakan metode kuantitatif dengan berlandaskan positivisme. kemudian sampel dan populasi dalam penelitian ini menggunakan random sampling. Lebih lanjut data yang digunakan yang ada dalam penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner dengan pengukuran skala Likert kepada sampel yang akan dipilih dalam populasi yang ada. Kemudian dari data yang diperoleh tersebut diolah menggunakan SEM WarpPLS7 2023. Hasil : Hasil penelitian ini menunjukan bahwa dimana profesionalisme berpengruh positif tidak signifikan terhadap pemberian opini audit. pengalaman auditor berpengaruh negatif signifikan terhadap pemberian opini audit, serta pertimbangan materialitas berpengaruh negatif tidak signifikan terhadap pemberian opini audit. Dan untuh hasil dengan variabel moderasi independensi dimana penelitian ini menunjukan bahwa independensi tidak dapat memoderasi pengaruh profesionalisme terhadap pemberian opini audit, independensi tidak dapat memoderasi pengaruh pengalaman auditor terhadap pemberian opini audit. Serta independensi tidak dapat memoderasi pertimbangan materialitas terhadap pemberian opini audit. Kesimpulan: Berdasarkan hasil pengolahan data dan analisis data pada BAB IV dapat disimpulkan bahwa profesionalisme berpengaruh terhadap pemberian opini audit
The Effect Of The Variable Of Tax Expense, Tunneling Incentive And Leverage On Transfer Pricing With Profitability As A Moderating Variable Sulhendri Sulhendri; Sabaruddin Sabaruddin; Septi Wulandari Chairina
Economy Deposit Journal (E-DJ) Vol 5 No 1 (2023): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36090/e-dj.v5i1.1323

Abstract

This study aims to examine the effect of the variable of tax expense, tunneling incentive and leverage on transfer pricing with profitability as a moderating variable. This study is quantitative using secondary data obtained from manufacturing companies with food and beverage sector listed on the Indonesia Stocks Exchange (IDX) in 2015-2020. The sampling process used a purposive sampling technique using several criteria that have been determined by the researcher. The data analysis technique used is panel data analysis using the statistical application of E-Views 12 as a data tool. The results of this study indicate that tax expense, tunneling incentive and leverage on transfer pricing together affect transfer pricing. Partially, tax expense and leverage have a positive insignificants effect on transfer pricing. Tunneling incentive has a positive significants effect on transfer pricing. And then, profitability has a positive significant with tax expense on transfer pricing
Pengaruh Green Accounting dan Good Corporate Governance Terhadap Kinerja keuangan : Studi Empiris Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2021: Studi Empiris Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2021 Difla Difla; Sulhendri Sulhendri; Sabaruddin Sabaruddin; Siti Asmanah
UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi Vol 7 No 02 (2023): August Edition
Publisher : Program Studi Pendidikan Ekonomi STKIP Nurul Huda OKU Timur

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

Abstract

Tujuan penelitian ini yaitu untuk menguji pengaruh green accounting dan Good Corporate Governance terhadap kinerja keuangan perusahaan pertambangan di Indonesia, negara berkembang. Sampel penelitian sendiri dari 36 perusahaan yang terdaftar pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Dengan menggunakan regresi linear berganda atau data panel dengan Eviews yang digunakan sebagai alat analisis data. Hasil penelitian menunjukkan green accounting memiliki hubungan negatif dan signifikan terhadap kinerja keuangan (ROA) dan good corporate governance berpengaruh positif dan signifikan.
Determinan Pengambilan Keputusan Berkeadilan Konsultan Pajak Sabaruddin Sabaruddin; Sulhendri Sulhendri; Septemberizal Septemberizal
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.38-55

Abstract

Objectives. this studi aims to determine and analysis the effect of moral responsibility, selfish behavior, ethical action and sefl-control  on the fair decision of tax consultant.Design/method/approach. This research is a quantitative research that looks for relationships between variables. The research sample is a tax consultant in South Jakarta for reasons of geografhical affordability after the Covid 19 pandemic.  At the time of research  the number of tax consultant in South Jakarta could not be known, so the Lemeshow formula was used to determine the sample size. With this formula, it is known that the sampel is 67.24 which is rounded up to 67 people using the non probalility sampling method. Data obtained by distributing questionnaires. The analytical method used is multiple linear analysis with WarPLS version 7.0.Results/findings. Moral responsibility has a positif and significant effect on fair decision making. Selfish behavior has a significant negative effect, ethical behavior has a significant positive effect and self control has a non significant positif effect fair decision making.Theoretical contribution. The result of this research are expected to be one of the references in developing lesson plans as well as references in preparing a consultant’s code of ethics, specially in the field of taxation.Practical contribution. The result of this study become an alternative input for tax consultant in making decisions, especially in deciding the tax obligations of taxpayers (clients).Limitations. This research was conducted on tax consultant in South Jakarta, so the research results anly apply to the sample studied and do not represent tax consultant in general.
Co-Authors Adawiyah, Sa'diyah El Andry Priharta Darto Difla Difla Edi Purwanto Eva Herianti Fajrin Noho Haris Sarwoko Indra Prasetyo Nur Asni Gani Putri Delima Quraisya, Denas Ratu Wilandari Rinaldo Rinaldo Sabaruddin Sabaruddin Sabaruddin Sabaruddin Sabaruddin Sabaruddin Sabaruddin Septemberizal Septemberizal Septi Wulandari Chairina Siti Asmana Siti Asmanah Siti Hamidah Rustiana Siti Hamidah Rustiana Slamet Wahyudi Suwanti Uun Uniyawati Yosepha, Sri Yanthy