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PENGARUH PENGARUH PAJAK TANGGUHAN, TAX TO BOOK RATIO, LEVERAGE DAN SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2013-2015) Herrysen Suhendra, 12.05.52.0227; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to analyze the effect of deferred taxes, the tax-to-book ratio, leverage and the size of the companys financial performance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 48 companies. The sampling technique used purposive sampling. The criteria for the samples in this study were (1) Companies that earn taxable income in a row. It can be said the company has a good performance, because the profit for 3 consecutive years. (2) Companies that deliver complete data during the observation period from 2013 to 2015 relating to the variable (deferred taxes, the tax-to-book ratio, leverage, and size). The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Deferred tax is not significant positive effect on the financial performance of the company. Tax-to-book ratio and leverage significant negative effect on the financial performance. Size significant positive effect on the companys financial performance.  Keywords: Tax-Deferred, Tax-To-Book Ratio, Leverage, Size, Financial Performance of Companies
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Dessi Pratiwi, 14.05.52.0024; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This research is to examine the effect of profitability, leverage, and firm size on tax avoidance. This research is focused on manufacturing companies listed in Bursa Efek Indonesia (BEI) period 2014-2016. Research conducted with the number of observations as many as 51 compenies obtained by purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis.  The result of analysis shows that profitability and firm size do not have significant on tax avoidance. Leverage has a positive significant on tax avoidance.Keywords: tax avoidance, profitability, leverage, and firm size
UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) ( Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014 – 2016 ) Meiti Suri Utami, 14.05.52.0013; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to obtain empirical evidence of firm size, firm age, profitability and leverage against tax avoidance proxyed by Cash Effective Tax Rate (CETR). Independent variables in this study are firm size, company age, profitability and leverage, while the dependent variable is tax avoidance. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this study was chosen using Purposive sampling method and obtained by 109 sample observation. Analytical techniques used in this study are descriptive statistics, classical assumption test and multiple linear regression analysis.The result of analysis shows that firm size and profitability is significant negative to tax avoidance, firms age does not signify positive to tax avoidance, and leverage has a significant positive effect on tax avoidance.Keywords: Tax avoidance, firm size, firm age, profitability and leverage
PEKERJAAN SOSIAL KOMUNITAS BERBASIS LINGKUNGAN (COMMUNITY SOCIAL WORK BASED ON ENVIRONMENTAL) Purwowibowo, Purwowibowo; Hariyono, Syech; Wahyudi, Djoko
Share : Social Work Journal Vol 7, No 1 (2017): Share Social Work Journal
Publisher : Universitas Padjadjaran

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Abstract

Artikel ini membahas tentang pentingnya faktor lingkungan dalam mendukung Sistem Usaha Kesejahteraan Sosial. Selama ini, praktik usaha kesejahteraan sosial masih dalam kerangka baku, yang hanya menggunakan pendekatan case work, group work, community organization dan community development. Sekarang telah disadari oleh para pakar kesejahteraan sosial dan pekerjaan sosial bahwa masalah kesejahteraan sosial juga berasal dari degradasi lingkungan.Agar dapat berperan aktif dan positif ahli kesejahteraan sosial dan pekerja sosial dalam melakukan intervensi komunitas, maka perlu menambah pengetahuannya tentang ekologi dan lingkungan agar mampu melakukan intervensi dengan baik. Metode intervensi ini berbasis lingkungan, sehingga dalam mengatasi masalah sosial pekerja sosial bisa melakukan pembelaan terhadap korban kerusakan lingkungan dan mampu berperan aktif dalam memberikan kesadaran masyarakat tentang pentingnya unsure lingkungan sebagai bagian hidup manusia.Dengan perkembangan ini, pekerja sosial dan ahli di bidang kesejahteraan sosial harus memperlajari ilmu-ilmu terkait lingkungan agar mampu melakukan praktik pekerjaan sosialnya dengan baik. Model pekerja sosial demikian dapat disebut sebagai ‘pekerja sosial hijau’ atau ‘green social worker’.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Pertambangan dan Pertanian yang Terdaftar pada Bursa Efek Indonesia Periode 2012-2016) Eva Noor Iskandar, 14.05.52.0185; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examines the influence of leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation on the Tax Avoidance. This research was conducted at Indonesia by using analysis unit mining and agriculture company that have gone public. The population of this research are mining and agriculture  company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 41 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Profitability, Firm Size, Fiscal Lost Compensation does not affect on Tax Avoidance. Audit Commitee and Institutional Ownership significant positive influence on Tax Avoidance. The asset structure significant negative influence on Tax Avoidance.Keyword: Leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation and Tax Avoidance
LEVERAGE,UKURAN PERUSAHAAN, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2012 - 2015) Mayasari Bekti P, 12.05.52.0127; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

The aim of the research is to examine the effect of leverage, Size of Company, Liquidity and  the Independent Comissioner of Profitabilty at LQ45 which listed in the Indonesia Stock Exchange. The population on this research is all LQ45 company in the Indonesia Stock Exchange in 2012 – 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. The results showed that the leverage and Independent of Comissioner has effect to the profatability of companies. Whereas size of companies and liquidity had no effect on profitability of companies.Key Words  :   Leverage, Size of Company, Liquidity, Independent of Comissioner and Profitability of Company
PENGARUH FIRM SIZE, LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Hasmi Ridaningwahyu, 14.05.52.0076; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

The practice of earnings management is a common behavior undertaken by management. Earnings management is the actions of managers in the process of preparing financial statements in order to gain personal gain.This study aims to examine and analyze the effect of firm size, leverage and tax avoidance on earnings management.The sample in this study used 207 data from 69 manufacturing companies listed in Indonesia Stock Exchange for period 2014-2016 using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, and model test.Based on the research that has been done, found the result that firm size has a significant negative effect to earnings management, leverage has positive effect not significant to earnings management, tax avoidance has negative effect not significant to earnings management.Keywords:Firm Size, Leverage, Tax Avoidance and Earnings Management
PENGARUH CURRENT RATIO, RETURN ON ASSET, EARNING PER SHARE, DEBT TO EQUITY, ASSET TURNOVER DAN ARUS KAS OPERASIONAL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013–2015) Lina Agustina, 13.05.52.0105; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyse the effect of the pengaruh current ratio, return on asset, earning per share, debt to equity, asset turnover and operating cash flow on stock returns empirical study of the campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The population in this study are all manufacturing companies listed in indonesia stock exchange in 2012-2014. The population of this research is 152 campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The sampling technique is purposive sampling, sampling obtained a sample of 46 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely return on asset leave a positive and significant impact on stock return, current ratio negatively and significant on stock return, earning per share and asset turnover positive impact and no significant effect on stock return, while a debt to equity and cash flow operating activities negative impact and no significant effect on stock return. For further research should add other variables that affect stock return companies.Keywords: Current Ratio, Return On Asset, Earning Per Share, Debt To Equity, Asset Turnover, Cash Flow Operating Activities and Stock Return
PENGARUH PROFITABILITAS, PAJAK, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN PENDANAAN Devi Kurnia Astuti, 13.05.52.0042; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

The funding decision is the decision of the company in determining the source of funding. Decisions taken managers in spending should be considered carefully on the source of funds that will be selected for each source of funds have different financial consequences. The funding decision is influenced by many factors, including the profitability, tax, corporate growth, and dividend policy. This study aimed to examine the effect of profitability, Tax, Company Growth and Dividend Policy on Funding Decisions on manufacturing companies listed in Indonesia Stock Exchange Year 2012-2014. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sampling technique was conducted by purposive sampling. Purposive sampling based company gained as much as 127 before and after the outlier in the outlier as many as 115 companies sampled for 3 years. Data analysis technique used is the classical assumption test and multiple linear regression analysis using SPSS 19. The results of this study simultaneously profitability, tax, corporate growth and dividend policy influence on funding decisions. While partially shows that the profitability and dividend policy significant negative effect on Funding Decisions. Taxes and no effect on the companys growth Funding Decisions.Keywords: Profitability, Tax, Corporate Growth, Dividend Policy and Funding Decisions
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, LEVERAGE, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Sofi Ariyanti, 13.05.52.0068; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of firm size, ROA, leverage, audit committes, and sales growth against tax avoidance. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. This study 180 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the size of the company, ROA, leverage, audit committes has no effect on tax avoidance. Sales growth has positive effect on tax avoidance.Keywords: Tax Avoidance, Firm Size, ROA, Leverage, Audit Committes, and Sales Growth
Co-Authors 08.05.52.0061 Karina 08.05.52.0073 Mira Claudine 08.05.52.0161 Hari Candra 08.05.52.0164 David 08.05.52.0182 Afni Maya Safitri 08.3503.0508 Aniswatin Choirun Nisa 0835030709 Agus Yulianto 0835030723 Sri Rahayu 0835030729 Dody Kurniawan 09.05.52.0005 Ferra Charolina 09.05.52.0012 Wahyu Nur Ohri 09.05.52.0021 Poespita Rina Savitri S 09.05.52.0023 Nadia Fatimah 09.05.52.0085 Yulia Sri Rahayu 09.05.52.0198 Siswo Nurwidodo 10.05.52.0001 Wisnu Aji Nugroho 10.05.52.0040 Eny Tri Astuti 10.05.52.0072 Andry Firmansyah 10.05.52.0100 Eka Nur Kumalasari 10.05.52.0197 Heri Murdianto 10.05.52.0210 Christiono Dwi Anggono 11.05.62.0012 Rossy Alawiyah Drajat Abdillah, Hartawan Aditya Pratama, 13.05.52.0172 Aditya Pratama, 13.05.52.0172 Ahmad Izzuddin Aini Umi Kholifah, 13.05.52.0123 Aini Umi Kholifah, 13.05.52.0123 Alief Muhammad Anggita Wijaya Putri, 15.05.52.0188 Anisa Nike Wulandari, 14.05.52.0298 Anisa Nike Wulandari, 14.05.52.0298 Ansori, Muhammad Saiful Bambang Tugiyono, 13.05.52.0187 Bambang Tugiyono, 13.05.52.0187 Bellar Minus Ricki Turnip, 13.05.52.0239 Bellar Minus Ricki Turnip, 13.05.52.0239 Beny Prastomo, 11.05.52.0035 Citra Permadi, Billy Dani Hari Tunggal Prasetiyo Darono Wikanaji, Darono Dessi Pratiwi, 14.05.52.0024 Dessi Pratiwi, 14.05.52.0024 Devi Kurnia Astuti, 13.05.52.0042 Devi Kurnia Astuti, 13.05.52.0042 Deviana, 14.05.62.0018 Dewan Akbar Shidarta, 12.05.52.0145 Dewan Akbar Shidarta, 12.05.52.0145 Dewi Purnamasari, 15.05.52.0214 Eko Bambang Hadi Prayitno, 14.05.52.0056 Eko Bambang Hadi Prayitno, 14.05.52.0056 Elsa Widyawati, 15.05.52.0350 Endang Sri Wahyuni, 14.05.52.0048 Endang Sri Wahyuni, 14.05.52.0048 Eva Noor Iskandar, 14.05.52.0185 Eva Noor Iskandar, 14.05.52.0185 Fathuddin Noor, Muhammad Habib Luthfi Yana, 14.05.52.0170 Hakiki, Nurul Halimah Halimah Haryono Haryono Hasmi Ridaningwahyu, 14.05.52.0076 Hasmi Ridaningwahyu, 14.05.52.0076 Hermanto Hermanto Herrysen Suhendra, 12.05.52.0227 Herrysen Suhendra, 12.05.52.0227 Ina Dwi Indrayani, 13.05.52.0224 Ina Dwi Indrayani, 13.05.52.0224 ING Wardana Inna Fachrina Yuliana, 14.05.52.0196 Ira Dwi Andriyani, 14.05.52.0088 Khiyang Mudayanto, 14.05.52.0209 Khiyang Mudayanto, 14.05.52.0209 Kristensia A. Kayame, 11.05.52.0067 Kristensia A. Kayame, 11.05.52.0067 Kurniawan, Eva Lina Agustina, 13.05.52.0105 Lina Agustina, 13.05.52.0105 Linda Kurnia Supraptiningsih Lisa Octaviana, 15.05.52.0134 Lukman Hakim Luthfi, Nur Ahmad M. Fathuddin Noor, M. Fathuddin Mas Ahmad Baihaqi Maskur, Oki Maulidi, M Irfan Mayasari Bekti P, 12.05.52.0127 Mayasari Bekti P, 12.05.52.0127 Megasari Alfiyana, 14.05.52.0280 Megasari Alfiyana, 14.05.52.0280 Meiti Suri Utami, 14.05.52.0013 Meiti Suri Utami, 14.05.52.0013 Mohammad Mohammad Muhammad Nuhudhul Alim, 13.05.52.0235 Muhammad Nuhudhul Alim, 13.05.52.0235 Murija, 14.05.52.0120 Murija, 14.05.52.0120 Nasrul Ilminnafik Noor Cholifah, 14.05.62.0023 Noor Cholifah, 14.05.62.0023 Noor, Muhammad Fathuddin Nova Agustin K.W, 15.05.52.0068 Nur Izza Nafi’ah, 15.05.62.0024 Nurdianto, Dwi Riski Nurkholis Hamidi Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Okky Ishma Khairirina, 14.05.62.0035 Okky Ishma Khairirina, 14.05.62.0035 Purwowibowo Purwowibowo, Purwowibowo Putri, Risma Stasya Rinjani Putri, Rizka Amelia Rahmawati, Savira Rajaza Deva Prabowo, 15.05.52.0331 Rekno Nitasari, 12.05.52.0063 Rekno Nitasari, 12.05.52.0063 Ririn Meylena, 16.05.62.0001 Ririn Meylena, 16.05.62.0001 Safitri, 15.05.52.0094 Sentika Adiguna, 13.05.62.0031 Sholehudin, Moch Sofi Ariyanti, 13.05.52.0068 Sofi Ariyanti, 13.05.52.0068 Sulistyani Utari, 15.05.52.0030 Syech Hariyono Ulifa Muna Amaliya, 14.05.62.0017 Vega Rizkha Agnestiya, 13.05.52.0023 Wahyudiastutik, 15.05.62.0014 Wahyudiastutik, 15.05.62.0014 Wahyuningsih, Erna Yoga Nogiasta, 14.05.52.0137 Yulyawan, Eva Kurnia