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Heri Susanto
Universitas Wijaya Kusuma Surabaya
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Effect Of Profitability, Leverage, Firm Size On Tax Avoidance : Case study on Banking Companies Listed on the IDX 2023 Period Gumelar, Aprijal; Susanto, Heri; Sukayat, Harmoko
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1435

Abstract

This study certainly aims to be able to test and analyze how much influence profitability, leverage, firm size has on tax avoidance with a case study of banking companies listed on the Indonesian Stock Exchange (IDX) period 2023. This form of research uses a causal associative approach method with a quantitative approach. The data was collected using purposive sampling method (according to certain criteria). The analysis carried out uses quantitative descriptive analysis method, classical assumption test, multiple regression, hypothesis testing, simultaneous test and coefficient of determination. The results of this study are partial or T test shows that profitability and leverage affect tax avoidance. While company size has no effect on tax avoidance. However, together or simultaneously shows that profitability, leverage, firm size have an effect on tax avoidance (case study on banking companies listed on IDX for the period 2023). Keywords: Profitability, leverage, firm size, tax avoidance
Accounting Treatment Of Fixed Assets At The Bogor City Housing And Settlement Office In 2021 Based On PSAP No. 07 Nugraha, Agung Tri; Susanto, Heri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.1868

Abstract

This study aims to analyze compability accounting treatment of fixed assets in Dinas Perumahan dan Permukiman Kota Bogor based on PSAP number 07 2010 about fixed assets. The variables on this study is accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor period 2021 and PSAP 07 2010, the result of this study are there is a non compability accounting treatment of fixed assets Dinas Perumahan dan Permukiman Kota Bogor based on PSAP 07 2010, the effect is there is some fixed assets that out of useful year but still recorded in fixed assets.
The Effect Of Free Cash Flow And Good Corporate Governance On Firm Value Bertasari, Meilani; Susanto, Heri; Marnilin, Feni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2544

Abstract

The purpose of the study was to determine the condition of Free Cash Flow, Audit Committee, Managerial Ownership, and Institutional Ownership simultaneously on Company Value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2022. The research method uses qualitative research. Collection techniques with documentation methods obtained from internet information. Data analysis using multicollinearity, Multiple Linear Regression, Heteroscedasticity, Autocorrelation Test.  Based on the results of data analysis, it can be concluded that the highest Free Cash Flow value is owned by MLBI, and the lowest is owned by CLEO. The highest Audit Committee value is owned by BUDI, CAMP, CEKA, CLEO, DLTA, ICBP, INDF, MLBI, MYOR, ROTI, and STTP, and the lowest is owned by ULTJ. The value of Managerial Ownership is owned by CEKA, and the lowest is owned by TBLA. The highest Institutional Ownership value is owned by BUDI, CAMP, CEKA, CLEO, DLTA, ICBP, INDF, MLBI, MYOR, ROTI, and STTP, and the lowest is owned by ULTJ. The highest PBV value is owned by GOOD, and the lowest is owned by PT SKBM. Free Cash Flow, Audit Committee, Managerial Ownership, and Institutional Ownership simultaneously affect Firm Value. Keywords: Free Cash Flow, Good Corporate Governance, Audit Committee, Managerial Ownership, Institutional Ownership, firm value.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Muis Adin, Marta Aditya Wicaksono administrator, administrator Afridon, M. Agustiawan Ahmad Guntur Alfianto Akmal, Helmi Al Mujtaba, Parid Wajdi Alfa Ridwan, Rofil Alvian Alvin Mubarok Amiruddin, Kamelia Andi Asmara, Andi Andi Iswoyo, Andi Andika, Febri Dwi Anggita, Sheilla Rully Anna Fitriani Ardi, Rudi Prasetyo Arief Daryanto Arti Sufianti Azis, Nia Fakhriyah Bambang Hariyadi Bambang Sapto Utomo Bertasari, Meilani Bete, Dominggas Budi W, Purwanto Budiwan, Adi Cahyono, Erry Chodidjah Chodidjah Choirul Anam AM Diponegoro Darmanto, Heri Darmawan, Erik Daryanto, Didik de deus Araujo, Novenia Agustina Dedi Kurniawan Dewa, Aditya Dewi Fitrianti Dewicca Fatma Nadilla, Dewicca Fatma Dianto, Andri Krisna Dianto, Aris Agus Djauhar Arifin Djono Djono Dwi Soelaksono, Ari Edi, Mohammad Edijanti Goenarwo efendi, Irfan Emalia, Elena Sandra Endang Fauziati Ersis Warmansyah Abbas Faisol Humaidi Faizal Maad Fathurrahman Fathurrahman Faulina, Imaniar Fauzi, Kms. M. Amin Fitria Salsabilla Irzayana Fitriana, Nisa Hafiidhoh Fitriyani, Nunik Ina Gede Kamajaya, Gede Gumelar, Aprijal Gupron, Fiqri Romadhonal Hadi Oetomo Hadi Suyono Hafizh, Fauzhiyah Hamidah Hendrarini Hardiansyah, Muhammad Rifandi Harsono Harsono Helmi Akmal Heni Hendrawati Hidayat, Hana Safira Husaini, Ahlan Idhoh Fitriana, Nisa Hafi Indro Herry Mulyanto Iqbal, Mohhamad Isbandriyati Mutmainah Ismed, Mohamad Iwan Setiawan Jaka Darmawan Jamal Jamal Jubandi, Hendrikus Jumriani, Jumriani Kade R.K., Ida Ayu Kemala, Ratih Khairudin Syah Khairullah, Muhammad Khoiruddin Bashori Kunti Sunaryo Kurniasari, Dwiyana Anela Kusasih, Ida Ayu Kade Rachmawati Kusharyanti Kusharyanti Leni Pebriantika Lien Maulina Madlazim Madlazim Maheresmi, Handani Mahfudi, Ahmad Zaid Malia, Rani Putri Maradidya, Alfistia Marita Marita, Marita Marnilin, Feni Maryadi Maryadi Marzuarman Miftahul Jannah Misbach Fuady, Misbach moh lutfi, moh Mohamad Zaenal Arifin Anis Mohammad Yusuf, Mohammad Muhammad Akbar Setyawan Muhammad Arifin Muhammad Firnanda Mulia, Agus Prana Mulyanto, Indro Hery Murib, Pendison Mutiani Mutiani Nafisah, Thohirotun Nazri, M. Nazrina Zuryani Nina Ariesta Nugraha, Agung Tri Nuraini Aisiyah Nurkhasanah, Nopi Nurul Fauziyah, Nurul Oktiana, Puja Erwinda Permata, Shynta Prabowo, Susilo Dwi Pranamulia, Agus Prawitasari, Melisa Pujiono Pujiono Purnama, Saleh Putra, Mulyana Gustira Putri, Maulidia R.G., Fiqri Rachmawati, Ida Ayu Kade Rahayu, Deasy Tri Rahmat Irawan Rahmawati, Masnunanh Ramadhan, M. Zaki Nawaf Retno, Deddy Purnomo Retno, Deddy Purnomo Riskin Hidayat Risqi Firdaus Setiawan Rochgiyanti Roesfian, Erfin Rosita Rosita Rosita Rukmawan, Agus Rumna Rumna, Rumna Rusdi Effendi Rusdiana, Ninanesia Rusidi, Rusidi Rusman, Hedar Sabdu, Safrianus Samara, Yeni Saputra, Adimas Budi Saputri, Evieana Riesty Sariyatun Sariyatun Sinaulan, Ramlani Lina Sirait, Afni Siswandari Siswandari, Siswandari Situmorang, Nina Zulida Sofyan, Ade Solihin, Lalu Sri Astuti SRI FATMAWATI Sri Juni Woro Astuti Sri Luna Murdianingrum, Sri Luna Sri Wahyuni Sriwati Sriwati Subiyakto, Bambang Subkhi, Ahmad Sudarto Sudarto Sudiyatno Sudiyatno Sukayat, Harmoko Suparto Suparto Supriyanto Supriyanto Suwarnata, Anak Agung Eka Suyatmini Suyatmini Suyatno Suyatno Syaharuddin Syahrial, Ramon Syindau Abdillah, M. Andrian Teddy Chandra Tiara Mega Kusuma Udin, Imamul Bahak Usman Usman Wahidhani, Eha Hasni Wawan Kurniawan Wicaksono, Crescentiano Agung Widjaja, Ichwan Rachmanu Wulandari, Amy Wulandari, Herlina Tri Yanto, Dwi Yanto, Dwi Yedida Yosananto, Yedida Yulia, Iis Anisa Yuliana, Dhea Arsinta Yuliantri, Rhoma Dwi Aria Yunianti, Nina Yuniarto, Andriono Eko Yunus Arifien Yurinisa, Alifa Zuhrohtun Zuhrohtun Zulkifli Zulkifli, Kiky