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All Journal Jurnal Ekobistek Jurnal Online Insan Akuntan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Informatika Ekonomi Bisnis Jurnal Inovasi Penelitian Economics and Digital Business Review UPI YPTK Journal of Business and Economics Jurnal Ipteks Terapan : research of applied science and education Journal Of Science Education And Management Business Journal of Accounting and Finance Management (JAFM) Jurnal Akuntansi Syariah (JAkSya) Jurnal Informatika Ekonomi Bisnis JPNM : Jurnal Pustaka Nusantara Multidisiplin Gudang Jurnal Multidisiplin Ilmu Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JEBD Jurnal Komprehenshif Jurnal Pengabdian Sosial Gudang Jurnal Pengabdian Masyarakat Journal of Business Economics and Management Jubiko : Jurnal Perilaku Bisnis Kontemporer ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Akuntansi Syariah (JAkSya)
Berta Agus Petra
Universitas Putra Indonesia YPTK Padang
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Analisis Perbedaan Relevansi Nilai Informasi Akuntansi Sebelum Dan Sesudah PSAK Konvergensi IFRS (Studi Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2009-2014) Petra, Berta Agus
Jurnal Ekobistek Vol 7, No 1 (2018): EKOBISTEK
Publisher : Universitas Putra Indonesia YPTK Padang

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang perbedaan relevansi nilai informasi akuntansi sebelum dan sesudah menggunakan PSAK konvergensi IFRS. Objek penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama 6 periode (2009-2014). Penelitian ini menggunakan teknik purposive sampling dalam pengumpulan data. Data yang digunakan merupakan data sekunder yang dikumpulkan dari www.idx.co.id, www.yahoofinance.com, Indonesian Capital Market Directory (ICMD) serta sumber lain yang relevan dengan penelitian ini. Data dianalisis menggunakan persamaan regresi linear berganda dan Paired sample t-test sebagai pengujian hipotesis. Hasil penelitian ini menunjukkan ada perbedan relevansi nilai informasi akuntansi sebelum dan sesudah konvergensi IFRS.
Pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan terhadap Pertumbuhan Laba Berta Agus Petra; Nike Apriyanti; Anatia Agusti; Nesvianti Nesvianti; Yosi Yulia
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1438

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Current Ratio dan Perputaran Persediaan Terhadap Pertumbuhan Laba pada perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Data yang digunakan merupakan data sekunder dan metode yang digunakan dalam penelitian ini yaitu analisis regresi data panel dengan bantuan Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antar variabel satu dengan variabel lainya. Sampel dalam penelitian ini terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia selama 5 tahun dari 2014- 2018 dengan purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini bahwa variabel ukuran perusahaan secara parsial berpengaruh signifikan terhadap pertumbuhan laba, Current Ratio secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba dan perputaran persediaan berpengaruh signifikan terhadap pertumbuhan laba.Hasil regresi secara simultan diperoleh bahwa ukuran perusahaan, current ratio dan perputaran persediaan secara bersama-sama berpengaruh signifikan terhadap pertumbuhan laba. Kata kunci: Ukuran Perusahaan, Current Ratio, Perputaran Persediaan, Pertumbuhan laba. Abstract: This study aims to see the influence of the Company Influence, Current Ratio and Inventory on Profit Growth in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The data used is secondary data and the method used in this study is panel data regression analysis with the help of Eviews 10 to obtain a comprehensive picture of the relationship between one variable and another. The sample in this study consisted of 32 companies listed on the Indonesia Stock Exchange for 5 years from 2014-2018 with purposive sampling as the sampling method. The results of this study indicate that the company size variable partially has a significant effect on profit growth, the current ratio partially has a negative and significant effect on profit growth and inventory turnover has a significant effect on profit growth. The simultaneous regression results show that company size, current ratio and inventory turnover together have a significant effect on profit growth. Keywords: Company size, Current Ratio, Inventory Turnover, Profit Growth
ANALISIS PENGARUH KEPUTUSAN INVESTASI, LEVERAGE, DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Agam Mei Yudha; Yamasitha Yamasitha; Berta Agus Petra; Muhammad Fikri Ramadhan
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 4 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i4.1689

Abstract

This study aims to determine how much influence investment decisions, leverage and growth opportunity on firm value in manufacturing companies that are on the IDX in 2015-2019. In this study, the model used is panel regression using eviews 10. The method in this research is multiple linear analysis method. The results of this study are obtained: 1) Investment Decision has a positive and significant effect on Firm Value. 2) Leverage does not have a positive and significant effect on Firm Value, 3) Growth Opportunity does not have a positive and significant effect on Firm Value, 4) Investment Decision, Leverage. and Growth Opportunity together have a positive and significant effect on company value as proxied by PBV in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh keputusan investasi, leverage dan Growth opportunity terhadap nilai perusahaan pada perusahaan Manufaktur yang isting di BEI tahun 2015-2019. Dalam penelitian ini model yang digunakan adalah regresi panel menggunakan eviews 10.Metoda dalam penelitian ini adalah metoda analisis Linear berganda.Hasil penelitian ini di peroleh: 1) Keputusan Investasi berpengaruh positif dan signifikan terhadap Nilai perusahaan, 2) Leverage tidak berpengaruh positif dan signifikan terhadap Nilai perusahaan, 3) Growth Opportunity tidak berpengaruh positif dan signifikan terhadap Nilai perusahaa, 4) Keputusan Investasi, Leverage dan Growth Opportunity seara bersama-sama berpengaruh positif dan signifikan terhadap Nilai perusahaan yang diproksikan dengan PBV pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019.
PENGARUH PAJAK PENGHASILAN, TUNNELING INCENTIVE DAN TAX MINIMIZATION TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN PROFITABILITAS SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2014 – 2018 Muhammad Pondrinal; Berta Agus Petra; M. Afuan; Sri Ayu Anggraini
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The research aims to see how income tax influences, tunneling incentive and tax minimization of transfer pricing decisions with profitability as control variables. The samples in this study were taken by purposive sampling method in manufacturing company of consumer goods industry that listed on Indonesia Stock Exchange, which are as many as 11 companies with 5 years research period from 2014-2018. This research uses secondary data obtained from financial statements, namely comprehensive income statement, statement of financial position, statement of changes in equity, and statement of cash flows. The results showed that income tax partially had a significant effect and had a negative direction on transfer pricing decisions. Partial tunneling incentives have no significant effect and have a positive direction on transfer pricing decisions. Partial tax minimization has no significant effect and has a positive direction towards transfer pricing decisions. Income tax variables, tunneling incentive and tax minimization simultaneously have a significant effect on transfer pricing decisions. Profitability as a control variable has a significant effect and has a negative direction on transfer pricing decisions. Penelitian ini bertujuan untuk melihat bagaimana pengaruh pajak penghasilan, tunneling incentive dan tax minimization terhadap keputusan transfer pricing dengan profitabilitas sebagai variabel kontrol. Sampel pada penelitian ini perusahaan manufaktur sektor industri barang konsumsi yang listing di Bursa Efek Indonesia yaitu sebanyak 11 perusahaan dengan periode penelitian selama 5 tahun dari tahun 2014-2018. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yaitu laporan laba rugi komprehensif, laporan posisi keuangan, laporan perubahan ekuitas, dan laporan arus kas. Hasil penelitian menunjukan bahwa pajak penghasilan secara parsial berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing. Tunneling incentive secara parsial tidak berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Tax minimization secara parsial tidak berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Variabel pajak penghasilan, tunneling incentive dan tax minimization secara simultan berpengaruh signifikan terhadap keputusan transfer pricing. Profitabilitas sebagai variabel kontrol berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing.
PENGARUH SISTEM E-BILLING DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK Rindy Citra Dewi; Hanna Pratiwi; Avezrima Rahmamuthi; Berta Agus Petra; Agung Ramadhanu
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 1 No 2 (2019): Juli 2019
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v1i2.45

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Sistem E-Billing dan Kualitas Pelayanan dengan Pengetahuan Perpajakan sebagai variable control Terhadap Kepatuhan Wajib Pajak. Sampel pada penelitian ini diambil dengan metode incidential sampling pada wajib pajak yang sudah bekerja yang terdaftar di KPP Pratama Padang Satu.Teknik pengumpulan data yang digunakan adalah dengan menyebar kuesioner/angket kepada wajib pajak yang sudah bekerja yang terdaftar di KPP Pratama Padang Satu.Hasil penelitian ini menunjukkan bahwa Sistem E-Billing berpengaruh signifikan terhadap Kepatuhan wajib Pajak dengan nilai sig 0,000, sedangkan Kualitas Pelayanan tidak berpengaruh signifikan terhadap terhadap Kepatuhan Wajib Pajak dengan nilai sig 0,245. Dan secara bersama-sama sistem e-billing da kualitas pelayanan berpengaruh terhadap kepatuhan wajib pajak dengan nilai sig 0,000.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Muhammad Rivandi; Berta Agus Petra
Jurnal Inovasi Penelitian Vol 2 No 8: Januari 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i8.1094

Abstract

ABSTRACT Maximize value of enterprise of crucial importance to a company, be an increase in the value of enterprise ineffective with satisfaction the shareholders as early as. The company was assessed as good when share prices high in the capital market. If the price of a stock company has high the riches of company owner will increase. This study aims to analyze due to the size of the company, leverage, and on the perceived value of the company profitability in the new company sub food and beverages sectors who are enrolled in BEI years 2016-2020. The sampling method used is the Purposive Sampling Method with a sample of 12 food and beverage sub sector companies listed on the BEI in 2016-2020. The data analysis technique is panel data regression. The results of the study prove that firm size has a negative and significant effect on firm value, leverage has no effect on firm value, and profitability has a positive and significant effect on firm value. Keywords: the size of the company, leverage, profitability, and the value of the company.
The Effect of Operational Risk, Credit Risk And Revenue Diversification on Profitability Muhammad Pondrinal; Ronni Andri Wijaya; Berta Agus Petra; Thariq Al Adli
UPI YPTK Journal of Business and Economics Vol. 7 No. 1 (2022): January 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i1.72

Abstract

This study aims to determine the effect of Operational Risk, Credit Risk and Income Diversification on Profitability in banking companies listed on the IDX for the 2016-2020 period.The analytical method used is Panel Data Regression analysis. The results obtained from this study: i) Operational Risk has a positive and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. ii) Credit Risk has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iii) Income Diversification has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iv) Operational Risk, Credit Risk and Diversification have a positive and significant simultaneously positive and significant effect on Profitability in Banking companies listed on the IDX for the 2016-2020 period.
Analysis of the Effectiveness and Efficiency of the Implementation of the Sawahlunto City Revenue and Expenditure Budget Berta Agus Petra; Yosi Puspita Sari
UPI YPTK Journal of Business and Economics Vol. 7 No. 2 (2022): May 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i2.77

Abstract

This study aims to analyze the effectiveness and efficiency of the revenue and expenditure budget of Sawahlunto City. The object of this research is the Regional Financial and Asset Management Agency (BPKAD) of Sawahlunto City. The data used in this study are financial reports compiled by BPKAD Sawahlunto City for 5 years (2016-2020). From this study, it was found that the effectiveness of the implementation of the Sawahlunto City Regional Revenue and Expenditure Budget in 2016-2020 is quite effective, because the level of effectiveness is still in the rank of 99%. Meanwhile, for the level of efficiency, it can be concluded that the city of Sawahlunto is quite efficient, because the percentage is still below 100%.
The Effect of Taxation Socialization, Understanding Taxation, Tax Rates, and Tax Sanction on Tax Compliance in Msme Padang City Rindy Citra Dewi; Berta Agus Petra; Yamasitha Yamasitha; Anatia Agusti; Asri Juliani Br Tungkir
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.44 KB) | DOI: 10.38035/jafm.v1i3.42

Abstract

This study aims to determine the effect of taxation socialization, understanding of taxation, tax rates, and tax sanctions on taxpayer compliance with UMKM in the city of Padang. This study used a population of the number of UMKM in North Padang Subdistrict and Nanggalo District, Padang City and 77 Samples obtained through purposive sampling method. The data used are primary data and the analytical method used is multiple regression.The results showed that Tax Socialization partially had a significant effect on Taxpayer Compliance, Tax Understanding partially had a significant effect on Taxpayer Compliance, Tax Rates partially had no significant effect on Taxpayer Compliance, Tax Sanctions partially had a significant effect on Taxpayer Compliance, whereas Tax Dissemination, Understanding of Taxes, Tax Rates, and Tax Sanctions simultaneously have a significant effect on Taxpayer Compliance.
PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS DAN KUALITAS AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Jennisa Dwina Indriani; Sri Asyrafil Mustaqmah; Kuliman Kuliman; Berta Agus Petra; Veni Riani
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.768 KB) | DOI: 10.31958/jaksya.v2i1.5549

Abstract

Kualitas keandalan laporan keuangan dan ketepatan waktu pelaporan keuangan sangat mempengaruhi pengambilan keputusan investasi. Penelitian ini bertujuan untuk menemukan bukti empiris tentang pengaruh ketepatan waktu pelaporan keuangan Perusaahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel yang diuji dalam penelitian ini yaitu debt to equity ratio, profitabilitas dan kualitas auditor. Sampel dari penelitian ini menggunakan 11 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode 2017 – 2020 yang diambil dengan menggunakan metode purposive sampling. Variabel tersebut kemudian diuji dengan menggunakan regresi logistic pada tingkat signifikansi 5 persen. Hasil penelitian menunjukkan bahwa debt to equity ratio dan profitabiitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan, sementara kualitas auditor berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.
Co-Authors Ade Darningsih Afuan, Muhammad Agam Mei Yudha Agusti, Anatia Alivia Alvio Fadila Amalia Maulani Anatia Agusti Anisa Yolanda Putri Annisa Annisa Rama Jufri Asri Juliani Br Tungkir Astrid Delvia Avezrima Rahmamuthi Bianda Quinta Syofnevil Cathlyn Loviana Della Septinur Sari Delta Mutrika Dilla Diani Vella Dilla Zalni Putri Dodi Suryadi Ebi Abady Putri Edelweis Edelweis Edriani, Devi Fadila Desmita Isweny Fajriani Rahma Fitri Fajriani Rahma Fitri Fatma Ariani Handayani, Widia Susri Hanna Pratiwi Hasmaynelis Fitri Indriani, Jennisa Dwina Jeane Effendi Jennisa Dwina Indriani Jundari, Istiqomah Kuliman Kuliman Kuliman, Kuliman Lia Lavenia Lidia Natasya Lusiana M Fikri As Falah Melani Afra Dewitasyari Mifta Huljannah Muhammad Fajar Muhammad Fikri Ramadhan Muhammad Zaky Al-Aziz Mustaqmah, Sri Asyrafil Nadya Alinda Rahmi Nesvianti Nesvianti Nike Apriyanti Nila Pratiw NILA PRATIWI Olandari Mulyadi Pondrinal, Muhammad Popy Anggraini Putra, Ramdani Bayu Putri Maiheni Pratiwi Putri, Ebi Abady Rahmi Dayulia Putri Raichelia Suci Ramadhani Ramadhanu, Agung - Riani, Veni Rindy Citra Dewi Rivandi, Muhammad Ronni Andri Wijaya Sari, Rr Putri Intan Permata Septia Maharani Silvia Sari Siti Zahra Sri Asyrafil Mustaqmah Sri Ayu Anggraini Stevany Suchi Avita Rici Suci Ramadhani Surya Trinata Thariq Al Adli Tri Ayu Parwati Valencia Sabila Veni Riani wianda, Zulva okta Widia Susri Handayani Yamasitha Yosi Puspita Sari Yossi Anugrah Illahi Yudid Rahmad Illahi Yulia Yosi