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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Akuntansi Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Socio-political Communication and Policy Review Artinara Akuntansi Pajak dan Kebijakan Ekonomi Digital Akuntansi dan Ekonomi Pajak: Perspektif Global
Desy Mariani
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Barang Konsumsi Yang Terdaftar Di BEI Desy Mariani
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.347

Abstract

This research is conducted to analyze the influence of liquidity, leverage, sales growth and capital intensity of tax avoidance. The population in this research is used secondary data from the financial statement of sub sector good consumer companies listed in the Indonesia Stock Exchange in 2014 – 2018 as many as 48 companies. This research used purposive sampling method and obtained 24 companies for sample. The data analysis used double linear regression analysis with program SPSS version 20. The result of this research show that sales growth have positive effect on tax avoidance. While liquidity,leverage and capital intensity have not effect on tax avoidance.
Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.497

Abstract

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.
Analisis Faktor Penentu Terjadinya Persistensi Laba pada Perusahaan Manufaktur di BEI Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.913

Abstract

This study aims to analyze the factors that determine Earning Persistence. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling method used in this study is a purposive sampling method where according to the established criteria, 53 companies are obtained and the data used is secondary data. The analytical technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results showed that Audit Fee and Cash Flow Volatility had a positive and significant effect on Earnings Persistence, Sales Volatility had a negative and significant effect on Earnings Persistence, Debt Level and Operating Cycle had no effect on Earning Persistence.
Memprediksi Financial Distress melalui Faktor Internal pada Perusahaan Jasa Sub Sektor Property dan Real Estate Suryani Suryani; Desy Mariani
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1441

Abstract

This study aimed to analyze the effect of profitability, leverage, liquidity, activity, and cash flow ratio towards financial distress. The population in this study is property and real estate of the service company by using the purposive sampling technique. The research sample obtained was 180 samples from 45 companies. The analysis technique used is multiple linier regression analysis. The results showed that profitability, activity, and cash flow ratio had no effect towards financial distress. leverage had a negative effect and significant towards financial distress. and liquidity has a positive effect and significant towards financial distress.
Analisis Faktor -Faktor yang Mempengaruhi Kebijakan Hutang dengan Pendekatan Pecking Order Theory dan Agency Theory pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Desy Mariani; Desy Anggraini; Suryani Suryani
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4191

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, biaya keagenan, pertumbuhan penjualan, dan kepemilikan institusional terhadap kebijakan hutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021 sebanyak 72 perusahaan. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 32 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah uji analisis regresi linier berganda dengan menggunakan program Statistical Product and Service Solution (SPSS) versi 22. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap kebijakan utang, sedangkan biaya keagenan, pertumbuhan penjualan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap kebijakan utang.
Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.497

Abstract

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.
Analisis Faktor Penentu Terjadinya Persistensi Laba pada Perusahaan Manufaktur di BEI Desy Mariani; Suryani Suryani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.913

Abstract

This study aims to analyze the factors that determine Earning Persistence. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling method used in this study is a purposive sampling method where according to the established criteria, 53 companies are obtained and the data used is secondary data. The analytical technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results showed that Audit Fee and Cash Flow Volatility had a positive and significant effect on Earnings Persistence, Sales Volatility had a negative and significant effect on Earnings Persistence, Debt Level and Operating Cycle had no effect on Earning Persistence.
Workshop Simplifikasi Laporan Keuangan Menggunakan Zahir Accounting Suryani Suryani; Farida Ayu Avisena Nusantari; Desy Mariani
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.346

Abstract

Tujuan pelaksanaan kegiatan pengabdian masyarakat ini yaitu memberikan pelatihan yang dapat meningkatkan skill siswa SMK Triguna 1956 sebagai persiapan menghadapi era digitalisasi dan tuntutan industri untuk dapat mengoperasikan software akuntasi yang banyak diaplikasikan pada berbagai perusahaan. Metode yang diberikan yaitu metode ceramah yaitu pemaparan materi serta studi kasus serta tutorial berupa praktikum. Hasil kegiatan ini yaitu diperoleh berdasarkan penilaian pretest dan posttest terjadi peningkatan pemahaman serta kemampuan dalam menyelesaikan studi kasus diperoleh sebesar peningkatan pemahaman dan kemampuan tergolong baik dan sangat baik sebesar 83% dan 17% dinilai cukup baik.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI Suryani, Suryani; Mariani, Desy

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1345.633 KB) | DOI: 10.31955/mea.v3i3.236

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh umur perusahaan, ukuran perusahaan dan profitabilitas terhadap penghindaran pajak dengan leverage sebagai variabel pemoderasi. Pengambilan sampel menggunakan metode purposive sampling. Sampel penelitian sebanyak 70 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014 sampai 2017. Analisis dilakukan dengan bantuan program aplikasi E-Views versi 9. Hasil penelitian menunjukkan bahwa Umur Perusahaan berpengaruh positif dan signifikan terhadap Penghindaran Pajak, Ukuran Perusahaan tidak berpengaruh terhadap Penghindaran Pajak, Profitabilitas dan Leverage berpengaruh negatif dan signifikan terhadap Penghindaran Pajak, Leverage mampu memoderasi pengaruh umur perusahaan dan ukuran perusahaan terhadap Penghindaran Pajak, namun Leverage tidak mampu memoderasi Profitabilitas dan Penghindaran Pajak.
Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023 Mutiara Baramukti; Desy Mariani
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2250

Abstract

This study aims to determine the effect to profitability, liquidity, sales growth, and asset structure on capital structure in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 215 sample data from 43 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability, liquidity, and asset structure have a negative and significant effect on capital structure, while sales growth has no effect on capital structure.
Co-Authors Almira Mahsa Zulaika ANI SAFITRI Arifin, M.S Arika Nur’Aini Avisena Nusantari, Farida Ayu Darmawan, Zakaria Desy Anggraeni Desy Anggraini Dewi Widhyastuti Farida A Nusantari Farida Ayu Avisena Nusantari Farida Ayu Avisena Nusantari Herlina Anasia Nadeak Mutiara Baramukti Ni Wayan Supriliyani Nusantari, F.A.A Nusantari, Farida Ayu Avisena Rizkya Audrey Maharani Said Said, Said Sastia Oktaviani Shakila Dewi Maharani Shela Nurhaliza Solly Aryza SURYANI Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suwadi Suwadi Wijaya, Komang Adi Sastra