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All Journal Competitive Jurnal Akuntansi dan Keuangan Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Moneter : Jurnal Ekonomi dan Keuangan J-CEKI

sigit budi santoso

Unknown Affiliation

Author-ID : 3770590

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Articles

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN EARNING PER SHARE TERHADAP UNDERPRICING INITIAL PUBLIC OFFERING (IPO) (Pada perusahaan non perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017) sigit budi santoso
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1825

penelitian ini untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, financial leverage dan earning per share terhadap underpricing Initial Public Offering (IPO)pada perusahaan non perbankanyang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2013-2017.Populasi penelitian ini meliputi seluruh perusahaan non perbankanyang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 60 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa profitabilitas, financial leveragedan earning per share tidak berpengaruh secara signifikan terhadap underpricing, sedangkan ukuran perusahaan berpengaruh signifikan terhadap underpricing, dan profitabilitas, ukuran perusahaan,financial leveragedan earning per share secara bersama-sama berpengaruh terhadap underpricing. Kata Kunci : underpricing, profitabilitas, ukuran perusahaan, financial leverage,earning per share,initial public offering

Pengaruh Insentif Pajak dan Penilaian Ekuitas Terhadap Konservatisme Akuntansi Syifa Rustianti Nurhasanah; Dirvi Surya Abbas; Sigit Budi Santoso
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.105

The purpose of this study was to determine the effect of tax incentives and equity valuations on accounting conservatism. The period used in this research is 5 (five) years, starting from 2014-2018. This research is a quantitative research. The sample in this study were 18 manufacturing companies. The sampling technique used was purposive sampling technique. The analysis technique used is panel data regression analysis using Eviews 9 software. The results of variable testing (X1) show tax incentives with t-statistic value (0.459250) <t table (1.98793) and Prob value 0.6733> 0, 05, it can be concluded that the tax incentive variable in this study has no influence on accounting conservatism. The results of variable testing (X3) show equity valuation with t-statistic value (0.375505) <t table (1.98793) and Prob value 0.7082> 0.05, it can be concluded that the equity valuation variable, in this study has no effect. against accounting conservatism. The test results collectively show the F-statistic value (8.566559)> F Table (2.71) and the Prob value. (F-statistic) 0.000049 <0.05, it can be concluded that H4 is accepted, which means that the independent variables in this study consisting of tax incentives and equity valuations together have an influence on accounting conservatism.

PENGARUH TINGKAT HUTANG, BOOK TAX DIFFERENCE, VOLATILITAS PENJUALAN DAN LAVERAGE TERHADAP PERSISTENSI LABA Nurpadlillah Nurpadlillah; Hesty Ervianni Zulaecha; Hamdani Hamdani; Sigit Budi Santoso
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Debt Level, Book Tax Difference, Sales Volatility, dan leverage pada perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2016-2021. Populasi penelitian ini adalah perusahaan Manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel yang didukung oleh program Eviews 9.0. Hasil penelitian menunjukkan bahwa Tingkat Hutang berpengaruh terhadap Persistensi Laba, sedangkan Volatilitas Penjualan Perbedaan Pajak Buku dan Leverage menunjukkan secara bersama-sama tidak berpengaruh terhadap Persistensi Laba.

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DEWAN KOMISARIS, TERHADAP INTEGRITAS LAPORAN KEUANGAN Mairiza Selvia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Sigit Budi Santoso
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

The purpose of this study was to determine the effect of managerial ownership ,instutional ownership ,audit commitee,board of comiddioner on the itegrity of financial statments in companies in the basic and chemical industrysectors listed on the indonesia stock exchage(idx).The research period used was 3 years ,namely the 2018-221 period.The sampling technique used purposive samping technique.Bassed on the specified criteria,a sample of 20 companies was obtained from indoesian stock exchage website. The analytical method used is panel data regression analysis including the f test and t test processed using the eviews 9.0 program .The results show taht the board of comissioners has positve effect on the integrityof financial statements whereas ,managerial ownershp ,instutional ownership and the audit commitee have no effect on the integrity of financial statements. Keywords: , , , , .

PENGARUH PERTUMBUHAN PERUSAHAAN, LEVERANGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Riska Dwi Amelia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Sigit Budi Santoso
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

This research was conducted to determine the effect of company growth, leverage, profitability, and company size on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2021 period. The study population was 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a study period of 4 years. The sample selection method is purposive sampling and there are 8 companies that match the sample criteria. The data analysis method uses panel data and ordinary least squares (OLS). The results of hypothesis testing show that partially Firm Growth has a negative and significant effect on firm value, Leverage has a negative and significant effect on firm value, Profitability has a negative and significant effect on firm value, and Company Size has a positive and significant effect on firm value. Simultaneously there is a significant influence of company growth, leverage, profitability, company size on firm value.

Korelasi Hukum Antara Penegakan Hukum Pasal 115 UULLAJ dan Pengurangan Perjudian Balap Liar di Kota Malang Galih Setyo Refangga; Wiwik Utami; Sigit Budi Santoso; Mukhammad Soleh
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.7840

Fenomena balap liar yang terindikasi sebagai perjudian di Kota Malang menjadi permasalahan serius karena tidak hanya melanggar peraturan lalu lintas, tetapi juga mengganggu ketertiban umum dan meningkatkan risiko tindak pidana. Penelitian ini bertujuan untuk menganalisis hubungan penegakan hukum Pasal 115 Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan (UULLAJ) dengan upaya penanggulangan praktik perjudian pada balap liar, serta mengidentifikasi kendala yang dihadapi aparat penegak hukum. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan evaluatif, menggunakan wawancara semi terstruktur dan studi pustaka. Hasil penelitian menunjukkan bahwa kendala utama dalam penegakan hukum adalah keterbatasan jumlah personel, regulasi yang tidak spesifik, tidak adanya saksi atau alat bukti yang kuat, serta proses hukum yang panjang dan berbelit. Untuk mengatasi kendala tersebut, diperlukan regulasi yang lebih spesifik, optimalisasi teknologi dalam pengawasan, peningkatan kapasitas aparat penegak hukum, serta edukasi kepada masyarakat tentang bahaya balap liar dan perjudian. Diharapkan upaya ini dapat menciptakan lingkungan yang lebih aman, tertib dan bebas dari balap liar di Kota Malang.

Pengaruh Eco-control, Ukuran Perusahaan, dan Environmental Performance Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2016-2021) Lutvia Istiqomah; Dirvi Surya Abbas; Imam Hidayat; Sigit Budi Santoso
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.113

very company has an obligation to be responsibility for the environment as a form of social care. But in reality, currently many companies in carrying out their activities are not in accordance with the guidelines for corporate social responsibility. Therefore, through environmental control efforts, the size of the company’s total assets, and good environmental performance, it is hoped that the company will be able to increase the tangible form of its obligations from the impact of ongoing operations. This study aims to examine and analyze the effect of eco-control, company size, and environmental performance on the disclosure of corporate social responsibility.The research method uses explanatory research, data collection techniques use secondary data obtained from the annual report. The research sample consisted of 22 manufacturing companies in the food and beverage sub-sector for the 2016-2021 period, the sampling method used was purposive sampling. The results show that eco-control has a positive effect on the disclosure of corporate social responsibility, the size of the company has a negative effect on the disclosure of corporate social responsibility, and environmental performance has a positive effect on the disclosure of corporate social resonsibility. This means that only the eco-control and environmental performance hypotheses are accepted. The ability of eco-control, company size, and environmental performance as independent variables can affect the disclosure of corporate social responsibility by 9.12% and the rest is explained by other factors outside the study.

Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Alokasi Belanja Modal Muhammad Farhan Muchtar; Dirvi Surya Abbas; Sigit Budi Santoso
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.571

This research aims to determine the effect of regional taxes, regional levies, general allocation funds, special allocation funds on capital expenditure allocation (survey in the city/district of Bengkulu province for the 2014-2018 period). The research time period used was 5 years, namely the 2014-2018 period. The population of this study covers all cities and districts of Bengkulu province in the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria, 10 cities/districts were obtained. The type of data used is secondary data obtained from the official website of the Central Statistics Agency (BPS) and the Directorate General of Financial Balance (www.djpk.kemenkeu.go.id). The analytical method used is panel data regression analysis using Eviews software version 9.0. The panel data regression model used is the Common Effect Model. In this research the dependent variable is capital expenditure and the independent variables are local taxes, general allocation funds and special allocation funds. The research results show that regional levies have an influence on capital expenditure, while regional taxes, general allocation funds, special allocation funds do not have a significant influence on capital expenditure.

THE EFFECT OF LIQUIDITY, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATING VARIABLE Azzahra Maharani; Feliana Wulansari; Syiva Salwa Yumna; Mohamad Zulman Hakim; Dewi Rachmania; Sigit Budi Santoso
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.542

This study analyzes the effect of liquidity, profitability, and capital intensity on tax aggressiveness with company size as a moderating variable in transportation and logistics companies listed on the IDX for the period 2019-2023. Using secondary data from 60 companies and panel data regression methods. The results show that profitability and capital intensity have no effect on tax aggressiveness, while liquidity have a significant effect. Company size moderates the relationship liquidity on tax aggressiveness, but does not moderate between profitability and capital intensity.

Co-Authors Abbas, Dirvi Surya Azzahra Maharani Dewi Rachmania Feliana Wulansari Galih Setiyo Refangga Hamdani . Hesty Ervianni Zulaecha Imam Hidayat Lutvia Istiqomah Mairiza Selvia Mohamad Zulman Hakim Muhammad Farhan Muchtar Mukhammad Soleh Nurpadlillah Nurpadlillah Riska Dwi Amelia Syifa Rustianti Nurhasanah Syiva Salwa Yumna Wiwik Utami

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