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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan JEKOS (Jurnal Ekonomi dan Sosial)
Andri Syahputra
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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ANALISIS EVA, EPS, DAN PER TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN & MINUMAN Andri Syahputra
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.433 KB) | DOI: 10.32493/jiaup.v6i2.1953

Abstract

The companies of food and baverage sub-sector play a vital role in country’s economy and social life. This research aims to determine the influences of Economic Value Added (EVA), Earnings Per Share and Price to Earnings Rasio (PER) simultaneously on Stock Return. By using multiple linear regression analysis with SPSS 24.0 for Windows, the results of this research indicate that EVA, EPS, and PER simultaneously have a significant influence on Stock Return. In addition, the results of this research also show that EVA is a determinant variable in influencing Stock Return.
PENGARUH INFLASI, NILAI TUKAR RUPIAH, DAN TINGKAT SUKU BUNGA TERHADAP INDEKS HARGA SAHAM Safira Dewi Srikandi; Andri Syahputra
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.182

Abstract

This study aims to examine the effect of inflation, exchange rates, and interest rates on the stock price index. The population of this study is the consumer goods industry sector companies listed on Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a quantitative research with associative method. The data used in this research is secondary data. This research was conducted with the help of E-views. The research method used is multiple linear regression analysis of panel data. The results of this study showed that inflation and exchange rated affected the stock price index. While interest rates has no effect on stock price index
Pengaruh Pertumbuhan Penjualan, Intensitas Aset Tetap dan Umur Perusahaan terhadap Tax Avoidance Enggal Sabillah Qisthi; Andri Syahputra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8472

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, intensitas aset tetap, dan umur perusahaan terhadap Tax Avoidance pada perusahaan manufaktur sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Tax Avoidance merupakan upaya penghindaran pajak yang dilakukan secara legal dengan memanfaatkan celah peraturan perpajakan guna meminimalkan beban pajak perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 38 perusahaan dengan total 190 observasi selama lima tahun. Analisis data dilakukan menggunakan regresi data panel melalui aplikasi E-Views 12. Berdasarkan hasil uji pemilihan model melalui Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, model terbaik yang digunakan adalah Random Effect Model (REM). Hasil penelitian menunjukkan bahwa secara simultan pertumbuhan penjualan, intensitas aset tetap, dan umur perusahaan berpengaruh signifikan terhadap Tax Avoidance. Secara parsial, pertumbuhan penjualan berpengaruh signifikan terhadap Tax Avoidance dengan nilai probabilitas 0,0017 < 0,05. Intensitas aset tetap juga berpengaruh signifikan terhadap Tax Avoidance dengan nilai probabilitas 0,0392 < 0,05. Sementara itu, umur perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance dengan nilai probabilitas 0,7031 > 0,05. Nilai Adjusted R-squared sebesar 0,061256 menunjukkan bahwa variabel independen dalam penelitian ini mampu menjelaskan Tax Avoidance sebesar 6%, sedangkan sisanya dipengaruhi faktor lain di luar model penelitian. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, investor, dan regulator dalam memahami faktor-faktor yang memengaruhi praktik Tax Avoidance.
Pengaruh Pertumbuhan Pendapatan, Intensitas Aset Tetap, Komisaris Independen, dan Komite Audit Terhadap Manajemen Pajak Anita Diansari; Andri Syahputra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8832

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan pendapatan, intensitas aset tetap, komisaris independen, dan komite audit terhadap manajemen pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Manajemen pajak merupakan strategi perusahaan dalam mengelola kewajiban perpajakan secara legal dan efisien guna meminimalkan beban pajak. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan sektor energi yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs perusahaan terkait. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 12 perusahaan dengan total 60 data observasi setelah dilakukan outlier. Analisis data dilakukan menggunakan regresi data panel dengan bantuan program EViews 12. Hasil penelitian menunjukkan bahwa pertumbuhan pendapatan berpengaruh signifikan terhadap manajemen pajak. Intensitas aset tetap juga berpengaruh signifikan terhadap manajemen pajak karena adanya beban penyusutan yang dapat mengurangi laba kena pajak perusahaan. Sementara itu, komisaris independen dan komite audit tidak berpengaruh signifikan terhadap manajemen pajak. Secara simultan, pertumbuhan pendapatan, intensitas aset tetap, komisaris independen, dan komite audit berpengaruh signifikan terhadap manajemen pajak. Nilai adjusted R-square sebesar 35% menunjukkan bahwa variabel independen dalam penelitian ini mampu menjelaskan variasi manajemen pajak sebesar 35%, sedangkan sisanya dipengaruhi oleh variabel lain di luar penelitian. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan, investor, dan peneliti selanjutnya terkait praktik manajemen pajak pada sektor energi di Indonesia.
Pengaruh Enviromental  Social and Governance (ESG), Proporsi Komisaris Independen, dan Thin Capitalization terhadap Agresifitas Pajak: Agresifitas Pajak Andri Syahputra; Agus Sudiyatmoko; Muhammad Ridwan
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
Publisher : Yayasan Kayyis Mulia Jaya

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

Abstract

This study aims to examine and verify the influence of Environmental, Social, and Governance (ESG) factors, the proportion of independent commissioners, and thin capitalization on tax aggressiveness among energy sector companies listed on the Jakarta Stock Exchange during the 2019–2023 period. The study utilizes a sample of 16 companies listed on the Jakarta Stock Exchange, selected via purposive sampling. Secondary data—specifically the financial statements of the sampled companies—were used for the analysis. The variables examined include Environmental, Social, and Governance (ESG) (X1), the proportion of independent commissioners (X2), thin capitalization (X3), and tax aggressiveness (Y). Data analysis was conducted using EViews 12 software, employing descriptive statistical analysis, model estimation tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination test. The results indicate that, individually, ESG and the proportion of independent commissioners do not significantly affect tax aggressiveness, whereas thin capitalization does have a significant effect. However, when analyzed collectively (simultaneously), ESG, the proportion of independent commissioners, and thin capitalization do significantly influence tax aggressiveness.   Keywords:  Environmental, Social, and Governance (ESG); Proportion of Independent Commissioners; Thin Capitalization; Tax Aggressiveness
Pengaruh Audit lag, Audit Tenure, Financial Distress, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Dhika Arief Kusuma; Andri Syahputra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze and test the influence of audit lag, audit tenure, financial distress, and company size on audit opinion going concern. The type in this study is quantitative. The population of this study was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The type of data used is secondary data. The sampling technique was carried out using the purposive sampling technique. The total population in the study was 82 companies and the sample obtained was 57 companies. The research data analysis technique used in this study is logistic regression using the Eviews 12 application. The results of this study show that simultaneously audit lag, audit tenure, financial distress and company size affect the opinion of audit going concern. The results of the study partially audit lag (X1) affect the opinion of the audit going concern. Audit tenure (X2) has no effect on the audit opinion going concern. Financial distress (X3) affects the audit opinion going concern. Company Size (X4) affects the audit opinion going concern.
Pengaruh Komite Audit, Komisaris Independen, Ukuran perusahaan dan Financial Distress Terhadap Integritas Laporan Keuangan Rembulan Nur Purnamasari; Andri Syahputra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study analyzed the influence of the Audit Committee, Independent Commissioners, Company Size, and Financial Distress on Financial Statement Integrity. The study was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange between 2020 and 2024. The methodology used was panel data regression. Purposive sampling was used to select 23 companies, covering a five-year period from 2020 to 2024, resulting in 115 samples. Data were taken from audited financial statements and annual reports published by each company. Hypothesis testing was conducted using Eviews Series 12. The results showed that, partially, the Audit Committee had no effect on Financial Statement Integrity, Independent Commissioners had no effect on Financial Statement Integrity, Company Size had no effect on Financial Statement Integrity, and Financial Distress had a negative effect on Financial Statement Integrity. Simultaneously, the Audit Committee, Independent Commissioners, Company Size, and Financial Distress all had an effect on Financial Statement Integrity.
Pengaruh Financial Stability, Financial Distress, Kepemilikan Institusional, Dan Komite Audit Terhadap Kecurangan Laporan Keuangan Rizqi Ramadhan Situmorang; Andri Syahputra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study was conducted to analyze Financial Stability, Financial Distress, Institutional Ownership, and Audit Committee on Financial Statement Fraud. The study was conducted on Infrastructure sector companies listed on the Indonesia Stock Exchange in 2020-2024. The methodology used is panel data regression. Sample selection was carried out using a purposive sampling method so that 23 companies were obtained as research samples and the period studied was 5 years, namely from 2020 to 2024, resulting in 115 samples. The data used were taken from audited financial statements and annual reports published by each company studied. Hypothesis testing was conducted using the Eviews series 12 application. The results of the study indicate that Financial Stability partially affects Financial Statement Fraud, Financial Distress does not affect Financial Statement Fraud, Institutional Ownership does not affect Financial Statement Fraud, and the Audit Committee does not affect Financial Statement Fraud. Financial Stability, Financial Distress, Institutional Ownership, and Audit Committees simultaneously influence Financial Statement Fraud.
Co-Authors Agus Sudiyatmoko Anita Diansari Dhika Arief Kusuma Enggal Sabillah Qisthi Muhammad Ridwan Rembulan Nur Purnamasari Rizqi Ramadhan Situmorang Safira Dewi Srikandi