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All Journal Students´ Journal of Accounting and Banking Rekayasa Mesin Share : Social Work Journal Turbo : Jurnal Program Studi Teknik Mesin Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik Mesin Cakram INTEGRITAS : Jurnal Pengabdian Mechonversio: Mechanical Engineering Journal TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Djoko Wahyudi
Fakultas Teknik Teknik Mesin Program Magister dan Doktor Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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ANALISIS FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2013-2015) Okky Ishma Khairirina, 14.05.62.0035; 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 research was performed to examine the effect of variable profitability, liquidity, leverage, and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, firm size measured with the natural log of total assets and dividend policy with Devidend Payout Ratio. The population of this research is 147 manufacturing companies listed on the Stock Exchange of Indonesia from 2013 to 2015. The sampling technique used was purposive sampling with specified criteria. Data obtained from the publication official website BEI (www.idx.co.id). Obtained a sample of 33 companies. The analysis technique used is multiple regression. The results of profitability and liquidity has a significant negative relationship with dividend policy. Leverage has not significant negative and firm size has a significant positive relationship with dividend policy.Keywords: Profitability, Liquidity, Leverage, Firm Size, and Dividend Policy
PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Megasari Alfiyana, 14.05.52.0280; 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 determine the effect of Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidances. This study focused on manufacturing companies listedin Indonesia Stock Exchange (BEI) in the period 2014-2016 The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the Audit Comitte, Profitability of significant negative effect on tax avoidances while variable Sizeof, The Independent Commissioner significant positive affect the tax avoidances.Keywords: Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidance
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Safitri, 15.05.52.0094; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of profitability, company size, sales growth, and leverage on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The independent variable of this study consisted of profitability, company size, sales growth, and leverage, while the dependent variable in this study was tax avoidance. This study uses secondary data. The sampling technique in this study was purposive sampling and the data analysis tool used was descriptive statistics, normality test, multicollinearity test, autocorrelation, heteroscedasticity test, multiple linear regression analysis, test coefficient of determination, F test, t test using SPSS 25 for window. The results showed that profitability and sales growth did not affect tax avoidance, while firm size and leverage affected tax avoidance.
PENGARUH SIZE, PROFITABILITY, LEVERAGE, KOMITE AUDIT DAN INTENSITAS PERSEDIAAN TERHADAP EFFECTIVE TAX RATE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar dalam BEI 2015-2017) Dewi Purnamasari, 15.05.52.0214; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study was conducted to examine the effect of the size, profitability, leverage, audit committee and inventory intensity, the object of research used by manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017 The number of selected samples is 161 observations determined using purposive sampling method. Data collection was done by documentation technique collected through IDX website and BEI Corner-Unisbank Stikubank (Unisbank).Analytical technique used is multiple regression. The results of the analysis show that profitability, leverag and audit committe are able to influence effective tax rate, while size and audit committee are not able to influence effective tax rate.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY , CURRENT RATIO, UKURAN PERUSAHAAN, NET PROFIT MARGIN, DAN DEBT EQUITY RATIO TERHADAP KEBIJAKAN DEVIDEN (Studi Kasus Perusahaan sektor Manufaktur yang terdaftar di Bursa efek indonesia Periode 2014 - 2016) Rajaza Deva Prabowo, 15.05.52.0331; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study was to analyze the influence of return on asset, return on equity, current ratio, firm size, net profit margin, and debt to equity ratio on dividend policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2016. The type of data used is secondary data by using the method of data collection documentation. The analytical method in use is the multiple regression analysis. The results showed that the return on equity, current ratio, firm size was significant positive effect on dividend policy. Debt to equity was significant negative on dividend policy. Return on asset and return on equity was not significantly positive effect on dividend policy.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 – 2017) Elsa Widyawati, 15.05.52.0350; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of Return on Asset, Return on Equity, Debt to Equity Ratio, Company Size and Current Ratio on the firm of value that evolve in manufacturing company at Indonesia Stock Exchange. The population of this research is any type of manufacturing companies that have been registered at Indonesia Stock Exchange on the period of 2015 – 2017. The method used as identifying the data is purposive sampling. The relation and impact within variables are straightly explained by using multiple linear regression analysis method. The result presents that Return on Asset, Return on Equity and the Company Size have a positive significant impact to the firm of value, meanwhile Debt to Equity Ratio and Current Ratio are not significantly affected the firmof value.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAXAVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Lisa Octaviana, 15.05.52.0134; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of leverage, firm size, audit committee and institutional ownership on tax avoidance with profitability as a moderating variable. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that have gone public.The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample included in the criteria of this study were 193 companies for 3 years and selected as a sample of 148 companies with a sampling method using purposive sampling.The data in this study were analyzed by multiple linear regression analysis techniques. The results of this study indicate that the leverage variable has a significant positive effect on tax avoidance, firm size variables have a positive and insignificant effect on tax avoidance, audit committee variables and institutional ownership have no significant negative effect on tax avoidance, profitability variables are able to moderate the influence of leverage on tax avoidance and profitability not able to moderate the influence of company size on tax avoidance.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITYTERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Anggita Wijaya Putri, 15.05.52.0188; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze and examine the effect of leverage, profitability, company size, independent commissioners and capital intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX).The sampling method uses purposive sampling with the research period from 2015 to 2017. The data processed is 217 companies. The testing technique uses multiple linear regression analysis. The results showed that leverage has a significant positive effect on tax aggressiveness, capital intensity has a positive and insignificant effect on tax aggressiveness, while profitability, company size and independent commissioners have a non-significant negative effect on tax aggressiveness.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Sulistyani Utari, 15.05.52.0030; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the influence of Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioner on the Effective Tax Rate. This study focused on manufacturing companies listed on the Indonesia Stock Exchange. Determination of the sample was made by applying the purposive sampling method. The sample of this observation amounted to 66 companies listed in Indonesia Stock Exchange in the period 2015-2017 with the amount of data processed as many as 176. The influence between variables is explained using multiple regression analysis methods. The results showed that the Firm Size and Audit Committee has a negative effect, but not significant on Effective Tax Rate. Independent Commissioners has a positive effect, but not significant on Effective Tax Rate. While Leverage has a positive and significant effect on Effective Tax Rate, and Profitability has a negative and significant effect on Effective Tax Rate (ETR). Keyword: Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioners, Effective Tax Rate (ETR)
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus UMKM di Kabupaten Demak) Khiyang Mudayanto, 14.05.52.0209; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine empirically the influence of knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law on compliance of tax payers compliance SMEs. The population in this study is the UMKM taxpayers in Demak City as much 110 SMEs locatedin 5 Districts, Demak Kota District, Karang Anyar District, Karang Tengah District, Mijen District and Sayung District. The method used is Convenience Sampling method.The result of this research is service of tax apparatus have positive effect to tax payer compliance of SMEs. Knowledge and understanding of tax laws, service tax officers, taxsanctions, and level of trust in the system of government and law have no effect the compulsory compliance of SMEs.
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