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All Journal Jurnal Akuntansi dan Manajemen Jurnal Inovasi Penelitian International Journal of Social Science PROGRESIF
Said Khaerul Wasif
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE, RETURN ON ASSETS TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Perdagangan Retail yang terdaftar di BEI 2015 -2019) Desy Amaliati Setiawan; Said Khaerul Wasif; Irfan Arif Husen; Rahmat Yuliansyah; Wanda Pebriani
Jurnal Inovasi Penelitian Vol 2 No 1: Juni 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i1.694

Abstract

Penelitian ini bertujuan untuk menguji apakah dari Kepemilikan Institusional, Kepemilikan Manajerial,Leverage,Return On Assets terhadap Tax Avoidance pada perusahaan Perdagangan Retail yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif, yang diukur menggunakan metode berbasis regresi linier berganda dengan Eviews 10.Populasi dari penelitian ini adalah perusahaan Perdagangan retail yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2019.Sampel ditentukan menggunakan metode teknik pengambilan data purposive sampling, dengan jumlah sampel sebanyak 13 perusahaan perdagangan sehingga total observasi dalam penelitian ini sebanyak 65 observasi. Data yang digunakan dalam penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs web resmi masing-masing perusahaan dan melalui situs resmi IDX: www.idx.co.id. Pengujian hipotesis menggunakan regresi parsial uji t . Hasil Penelitian menunjukkan bahwa (1) secara parsial variabel Kepemilikan Institusional berpengaruh terhadap Tax Avoidance, (2) secara parsial Kepemilikan Manajerial berpengaruh terhadap Tax Avoidance, (3) secara parsial Leverage berpengaruh terhadap Tax Avoidance, (4) secara parsial Return On Assets berpengaruh negatif terhadap Tax Avoidance
ANALYSIS PROVISION OF DIRECT INCOME COMPENSATION AND INDIRECT INCOME COMPENSATION ON THE PERFORMANCE EMPLOYEES COMPANY INSURANCE Said Khaerul Wasif
International Journal of Social Science Vol. 1 No. 3: October 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i3.417

Abstract

This study aims to analyze the effect of direct financial compensation and indirect financial compensation on the performance of insurance company employeeS.The sample used is 73 employees. The research technique amalysis use is t is multiple linear regression analysi. The results of this study indicate that partially direct income compensation has an effect on employee performance with a value of sig. 0.000 while the indirect income compensation has the same direct effect on employee performance with sig. 0.015. Meanwhile, direct income compensation and indirect income compensation on the performance of insurance company employees have an effect of 74%. The limitations of this study only discuss 3 variables, namely direct income compensation and indirect income compensation and employee performance. It is hoped that this research can be useful for insurance companies and become a reference for further research regarding the analysis of the provision of direct income compensation and indirect income compensation on the performance of employees company insurance. Keywords: Direct income compensation, indirect income compensation, performance employee performance, insurance
Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance Angela Merici S.T. Tahilia; Sulistyowati Sulistyowati; Said Khaerul Wasif
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.722

Abstract

This study aims to examine the influence of the Audit Committee, Audit Quality, and Accounting Conservatism on Tax Avoidance in Consumer Goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The method used in this study is associative with a form of causal relationship with a quantitative approach. The population used in this study was 75 Consumer Goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The selected samples based on the purposive sampling method were 11 companies. The data used is secondary data. The collected data was analyzed using the Eviews 9 program. Based on the results of processed data, the results of this study show that 1) The Audit Committee has a positive and significant influence on Tax Avoidance 2) Audit Quality has a positive and significant influence on Tax Avoidance, while 3) Accounting Conservatism does not have a significant influence on Tax Avoidance.
Studi Banding Universitas Dili - Timur Leste Tentang Pengelolaan Unit Usaha dan Laporan Keuangan Perguruan Tinggi Rahmat Yuliansyah; Agustian Burda; Iman S. Suriawinata; Said Khaerul Wasif; Hendrawati Hendrawati
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 3 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v3i2.979

Abstract

Pengabdian Kepada Masyarakat (Abdimas) bertujuan untuk memberikan pemahaman/keterampilan tentang pengelolaan kegiatan dan laporan keuangan perguruan tinggi serta unit usaha pada Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI). Kegiatan pengabdian kepada masyarakat berupa presentasi dan pengamatan langsung pengelolaan kegiatan dan laporan keuangan serta unit usaha pada Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI), dapat memberi manfaat bagi peserta studi banding dan pengguna lainnya. Kegiatan yang akan disampaikan kepada peserta studi banding dari Universitas Dili – Timur Leste yang dilaksanakan pada lingkungan Sekalah Tinggi Ilmu Ekonomi Indonesia (STEI) Rawamangun - Jakarta Timur diharapkan dapat berjalan dengan lancar. Peserta dapat memahami pengelolaan kegiatan dan laporan keuangan perguruan tinggi serta unit usahanya.
Co-Authors Agustian Burda Angela Merici S.T. Tahilia Desy Amaliati Setiawan Hendrawati Iman S. Suriawinata Irfan Arif Husen Rahmat Yuliansyah Sulistyowati Wanda Pebriani