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All Journal Kiat Bisnis Jurnal Manajemen dan Bisnis Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Aktual Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Journal of Humanities and Social Studies ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Abdi Masyarakat Indonesia Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Social And Economics Research Jurnal Atma Inovasia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Mutiara: Jurnal Penelitian dan Karya Ilmiah journal of social and economic research
Dudi Pratomo
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA S, Azzahra Salsabiila; Pratomo, Dudi; Nurbaiti, Annisa
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.781 KB) | DOI: 10.24912/ja.v20i2.61

Abstract

Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan permanen dan perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverageyang terdaftar di BEI tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 15 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 75 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakansoftware Eviews 8.0.Hasil penelitian menunjukan bahwa Perbedaan Permanen, Perbedaan Temporer dan Aliran Kas Operasisecara simultan berpengaruh signifikan terhadap Persistensi Laba. Sedangkan secara parsial Perbedaan Permanen, Perbedaan Temporer tidak berpengaruh terhadap Persistensi Laba danAliran Kas Operasiberpengaruh signifikan dengan arah positif terhadap Persistensi Laba. Berdasarkan hasil penelitian, maka untuk menilai kinerja perusahaan selain menggunakan laba, investor dan pihak lain dapat menggunakan aliran kas operasi sebagai alternatif lain yang menunjukkan performa perusahaanEarning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8.0. The results showed that the Permanent Differences, Temporary Differences and Operating Cash Flow have simultaneously significant effect on earning persistence. While partially Permanent Difference, Temporary Difference did not have any affect on Earning Persistences and Operating Cash Flow significantly affects the Earning Persistence in a positive direction. Based on the results, beside using Earnings, investors and other parties can use operating cash flows as an alternative to evaluate the performance of the company
PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA Azzahra Salsabiila S; Dudi Pratomo; Annisa Nurbaiti
Jurnal Akuntansi Vol. 20 No. 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i2.61

Abstract

Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan permanen dan perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverageyang terdaftar di BEI tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 15 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 75 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakansoftware Eviews 8.0.Hasil penelitian menunjukan bahwa Perbedaan Permanen, Perbedaan Temporer dan Aliran Kas Operasisecara simultan berpengaruh signifikan terhadap Persistensi Laba. Sedangkan secara parsial Perbedaan Permanen, Perbedaan Temporer tidak berpengaruh terhadap Persistensi Laba danAliran Kas Operasiberpengaruh signifikan dengan arah positif terhadap Persistensi Laba. Berdasarkan hasil penelitian, maka untuk menilai kinerja perusahaan selain menggunakan laba, investor dan pihak lain dapat menggunakan aliran kas operasi sebagai alternatif lain yang menunjukkan performa perusahaanEarning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8.0. The results showed that the Permanent Differences, Temporary Differences and Operating Cash Flow have simultaneously significant effect on earning persistence. While partially Permanent Difference, Temporary Difference did not have any affect on Earning Persistences and Operating Cash Flow significantly affects the Earning Persistence in a positive direction. Based on the results, beside using Earnings, investors and other parties can use operating cash flows as an alternative to evaluate the performance of the company
Profitability in Linking Governance Structure and Firm Value Dini Wahjoe Hapsari; Budiharjo, Roy; Pratomo, Dudi; Yazid, Hanif
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2421

Abstract

The governance structure of SOEs is distinctive, with board directors managing while the audit committee, independent commissioners, and shareholders supervise. This study evaluates SOEs' success by analyzing profitability as a mediator between corporate governance and firm value. The study focused on SOEs listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with 100 data observations obtained via purposive sampling. Panel data analysis revealed that the audit committee, independent commissioners, and institutional ownership significantly influence profitability. However, board directors do not significantly impact profitability or firm value, and overall governance structure does not notably affect firm value. Profitability mediates the effects of the audit committee, independent commissioners, and share ownership on firm value but not the directors’ influence. These results indicate that the government's role as the largest shareholder heavily influences the determination and role of board directors in SOEs.
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amanda, Alfathu Fajra AMBARSARI, DESI Andri Susanto Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Nurbaiti Ardan Gani Asalam ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Cahyaningsih Chairunnisa, Alifiya Rifdah Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Dewa, Mahesa Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Ellyana, Kharisma Elvira Astrid Salsabilla Fitri Anjani Gustiansyah, Pasha Hakim, Aqil Lukmanul Hapsari*, Dini Wahjoe Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Koernawan, Koenta Adji Krishna Kusumahadi Krisintia, Jesica Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Lathifa Salsabila Nur Achmad Lestari, Poppy Ariyani Sumitha Majid, Muhammad Faishal Abdul Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Mohammad Riza Sutjipto Muhaemi, Enung Muhamad Rafki Nazar Muhammad Rofik Wibowo Nazar, Muhammad Rafki Nelda Alma Ni Putu Desy Cristiana Yanthi Pangestu, Sri Hardiyati Permatasari, Shinta Diah Putri, Deyya Ananda Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati Ruri Octari Dinata S, Azzahra Salsabiila Safarinda Nurzahara Salsabil, Nabilah Cikalia Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Viliane Puspa Negara Vivi Havivah Wibowo , Muhammad Rofik Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif Zikro, Alvin