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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Balance Vocation Accounting Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) Digital Business Journal (DIGIBIS)
Dede Sunaryo
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Determinan Manajemen Pajak Pada Perusahaan Aneka Industri Amalia Indah Fitriana; Hendra Galuh Febrianto; Dede Sunaryo
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.1771

Abstract

The purpose of this study was to determine the effect of the intensity of fixed assets, independent commissioners and leverage on tax management in various industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies of various industries listed on the IDX. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the IDX website. The analytical method used is panel data regression analysis supported by the Eviews 9 program. The results show that the intensity of fixed assets and leverage have a positive effect on tax management and independent commissioners have no effect on tax management.
FINANCIAL DISTRESS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP ACCOUNTING PRUDENCE DENGAN MENGGUNAKAN FIRM SIZE SEBAGAI VARIABEL MODERASI Ahmad Zakki Mubarok; Dede Sunaryo; Ahmad Jayanih; Pika Prawesti
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8260

Abstract

This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Indra Gunawan Siregar; Basuki Basuki; Dede Sunaryo
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.922 KB) | DOI: 10.31000/sinamu.v1i0.2136

Abstract

This study aims to examine and analyze the influence of intellectual capital on financialperformance. The design of this study uses explanatory causality design. The population usedin this study is a company listed on the IDX specifically the property and real estate sector forthe period 2012-2017. The analysis method uses multiple linear regression analysis and dataanalysis. The sample selection technique uses purposive sampling.The results of this study partially show that VACA, VAHU variables influence financialperformance (ROA). Whereas STVA and marketing expenses have no effect on financialperformance (ROA). Simultaneously it proved to have an effect on financial performance. Thefindings of this study are the ability of companies to manage efficiently and effectively existingresources, and respond well to the market.Keywords: Intellectual Capital, Marketing Expenses and ROA
ANALISIS FITUR LAYANAN DAN KEAMANAN TERHADAP PENGGUNAAN DOMPET DIGITAL (SHOPEE PAY) Wawan Setiawan; Dede Sunaryo; Khorida AR
Digital Business Journal Vol 1, No 1 (2022): Digital Business Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/digibis.v1i1.6602

Abstract

AbstractThe purpose of this study was to determine the effect of service and security features on the use of digital wallets (Shopee Pay) on SMEs in Tangerang City. This study uses a quantitative approach. The population in this study is SMEs in Tangerang City that use Digital Wallets, the number of which is not known with certainty. The sampling formula used was the Lemeshow formula and obtained a sample size of 96. The data analysis technique used was multiple linear regression. The results of the study show that (1) Service Features have a positive and significant effect on Digital Wallet Usage, as evidenced by the value of tCount > tTable (4.178 > 1.661) with a significance (0.000 <0.05). (2) Security has a positive and significant effect on the use of Digital Wallets, as evidenced by the value of tCount > tTable (2.331 > 1.661) with a significance (0.000 <0.05). Service and Security Features affect the Use of Digital Wallets by 47.3%, the remaining 52.7% is influenced by other variables.Keywords: Use of Digital Wallets, Service Features, and Security.
The Effect Of Sales Volatility, Company Size, And Debt Levels On Profit Persistence Adelia Zulfa Marsanda; Dede Sunaryo
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7969

Abstract

The purpose of this study is to ascertain how debt levels, firm size, and sales volatility affect partial and simultaneous profit persistence. Companies in the consumer cyclicals category that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 were the subject of this study. Purposive sampling, quantitative methodologies, testing using Eviews 12, data gathering procedures employing secondary data, and samples drawn from a total of 21 firms comprise the research methodology employed in this study. The findings demonstrate that profit persistence is unaffected by sales volatility or business size. However, the amount of debt has a major impact on the longevity of profits. At the same time, profit persistence is positively and significantly impacted by sales volatility, firm size, and debt level.
Linking Environmental Performance, Disclosure, and ISO 14001 to Firm Financial Success Dede Sunaryo
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/vqxxae77

Abstract

This study aims to analyze the influence of environmental performance, environmental disclosure, and ISO 14001 certification on corporate financial performance. Sustainability and environmental responsibility have become critical factors in modern business strategies, yet the relationship between environmental initiatives and financial outcomes remains debated in academic literature. Environmental performance is measured using PROPER, disclosure through the GRI index, and ISO 14001 with a dummy variable for certified firms, while financial performance is assessed using accounting indicators (ROA, ROE). The findings reveal that: (1) environmental performance has a significant positive effect on financial performance, with stronger impacts on market-based indicators than accounting measures; (2) environmental disclosure positively influences financial performance, particularly in highly visible firms; (3) ISO 14001 certification contributes positively to long-term financial performance despite short-term implementation costs; and (4) synergistic effects emerge when all three environmental variables are applied simultaneously. The novelty of this research lies in integrating three key environmental dimensions performance, disclosure, and certification within a single framework to evaluate their combined and interactive effects on financial outcomes. This study contributes to the literature by providing empirical evidence from the Indonesian context, highlighting how sustainability initiatives not only enhance legitimacy but also strengthen market trust and long-term corporate value.
BONUS MECHANISMS, TAX AVOIDANCE, AND DIVIDEND POLICY IN RELATION TO EARNINGS SMOOTHING: THE MODERATING ROLE OF FIRM SIZE Dede Sunaryo
Jurnal Comparative: Ekonomi dan Bisnis Vol. 8 No. 2 (2026): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sg9jyk25

Abstract

Earnings smoothing remains a critical issue in corporate financial reporting, as it may obscure true performance and reduce transparency for stakeholders. In emerging markets such as Indonesia, managerial incentives and financial policies are often linked to earnings management practices, raising concerns for regulators and investors. This study aims to examine the effects of bonus mechanisms, tax avoidance, and dividend policy on income smoothing, with firm size as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2019–2023. The research employs purposive sampling, yielding a sample of nine firms with panel data analyzed using regression techniques in EViews 12. The findings indicate that bonus mechanisms do not significantly influence income smoothing, while tax avoidance and dividend policy positively affect earnings smoothing practices. Furthermore, firm size weakens the relationship between bonus mechanisms and income smoothing but strengthens the effects of tax avoidance and dividend policy. This study contributes to the literature by highlighting the moderating role of firm size in shaping managerial behavior and financial policy impacts on earnings smoothing. The results provide practical implications for regulators and investors in evaluating corporate governance effectiveness and ensuring financial reporting quality in the Indonesian context.
Co-Authors Adelia Zulfa Marsanda Ahmad Jayanih Ahmad Zakki Mubarok Basuki Basuki Febrianto, Hendra Galuh Fitriana, Amalia Indah Khorida AR Pika Prawesti Siregar, Indra Gunawan Wawan Setiawan