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All Journal JURNAL PENGABDI JAE (Jurnal Akuntansi dan Ekonomi) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Media Informatika J-LEE - Journal of Law, English, and Economics Jurnal Inovasi Akuntansi Jurnal Akuntansi Neraca Educational Studies and Research Journal
Indra Sukma Subagio
Universitas Harapan Bangsa
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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PENGARUH FINANCIAL RATIOS TERHADAP NILAI PERUSAHAAN Subagio, Indra Sukma
J-LEE - Journal of Law, English, and Economics Vol. 5 No. 1 (2023): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v5i1.1176

Abstract

Firm value is one of the things considered by investors in investment decisions. Companies with a high value are expected to guarantee high dividends for investors. There are several factors that affect the high and low value of the company, some of which are financial ratios. This study aims to find out whether financial ratios can affect company value. Price to book value, current ratio, debt to equity ratio, and return on equity are used as proxies to measure firm value, liquidity, leverage, and profitability. Using 73 companies listed on the IDX in the financial sector in 2022 as a research sample, it was found that profitability has an effect on company value. Leverage also has a significant effect but in a negative direction and liquidity has no effect even though the direction is positive.
PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK, PENGHARGAAN FINANSIAL, DAN MOTIVASI TERHADAP MINAT BERKAIR DI BIDANG PERPAJAKAN: (Studi Kasus Pada Mahasiswa Program Studi S-1 Akutnansi di Kota Semarang) Subagio, Indra Sukma; Cicilia Agnes Utomo
J-LEE - Journal of Law, English, and Economics Vol. 6 No. 2 (2024): JLEE Vol. 6 Nomor 2 Tahun 2024
Publisher : LPPM Universitas Harapan Bangsa

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Abstract

The purpose of this study was to determine the effect of perceptions, financial rewards, and motivation on interest in a career in the field of taxation either partially or simultaneously. This research was conducted at the Accounting Study Program in Semarang City. The sampling technique in this study used a purposive sampling technique. The total population is 7,162 students and 99 students are taken as research samples. The results of this study indicate that perceptions and financial rewards influence career interest in taxation. Motivation does not affect career choices in taxation. Perceptions, financial rewards, and motivation simultaneously influence career choices in the field of taxation.
Penghindaran Pajak, Indikasi Manipulasi Laporan Keuangan, dan Nilai Perusahaan: Bukti Empiris pada Perusahaan Consumer Non-Cyclicals Subsektor Food and Beverage di Indonesia Subagio, Dinda Indira; Subagio, Indra Sukma
Jurnal Media Informatika Vol. 7 No. 1 (2026): Edisi Januari - Februari
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v7i1.8370

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak terhadap nilai perusahaan, pengaruh indikasi manipulasi laporan keuangan terhadap nilai perusahaan, serta peran indikasi manipulasi laporan keuangan dalam memoderasi hubungan antara penghindaran pajak dan nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori dan memanfaatkan data panel perusahaan sektor Consumer Non-Cyclicals subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penghindaran pajak diproksikan menggunakan Effective Tax Rate (ETR), indikasi manipulasi laporan keuangan diukur menggunakan Beneish M-Score, dan nilai perusahaan diproksikan dengan Tobin’s Q. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan random effects. Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap nilai perusahaan, namun dengan tingkat signifikansi yang relatif lemah. Indikasi manipulasi laporan keuangan terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa pasar lebih responsif terhadap informasi yang tercermin dalam laporan keuangan dibandingkan kebijakan pajak. Selanjutnya, hasil penelitian menunjukkan bahwa indikasi manipulasi laporan keuangan tidak memoderasi hubungan antara penghindaran pajak dan nilai perusahaan. Temuan ini menunjukkan bahwa pasar memproses informasi kebijakan pajak dan kualitas pelaporan keuangan secara terpisah dalam menilai perusahaan.
Co-Authors Cicilia Agnes Utomo Esti Saraswati Evangelica, T, Gracella Christhalia Kartika Dwi Chandra Sari Nisa, Afifah Choirun saraswati, esti Subagio, Dinda Indira