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All Journal Jurnal Mirai Management Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Accounting Global Journal Jurnal Riset Akuntansi dan Bisnis Indonesia Master: Jurnal Manajemen dan Bisnis Terapan JURNAL ILMIAH GEMA PERENCANA E-JURNAL AKUNTANSI

Wisnu Haryo Pramudya

Politeknik Yayasan Keluarga Pahlawan Negara Yogyakarta, Indonesia

Author-ID : 5274823

Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KONSERVATISMA AKUNTANSI TERHADAP RETURN SAHAM YANG DIMODERASI OLEH UKURAN KOMITE AUDIT Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research is aimed to answer the problems as well as to tests as to whether: firstly, accounting conservatism affects the return of stocks, secondly, number of audit committee moderates the effect of accounting conservatism to stock return. The total sample consisted of 115 annual reports of 57 companies listed in Indonesia Stock Exchange during the years 2002-2006. Sample was selected using purposive sampling method hypotheses testing and processed using the Moderated Regression Analysis. The results of this research were able to prove the first hypotheses which states that accounting conservatism effects on stock return, and also the effect is significantly negative, and also succeeded in proving the second hypotheses which states that the audit committee moderates the relationship between accounting conservatism with a positive stock return is significant.Keywords: accounting conservatism, stock return, audit committee, company sixe and good corporate governance

ANALISIS PENGARUH EARNING QUALITY DAN MARKET TO BOOK RATIO TERHADAP RETURN SAHAM ( Studi Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia) Nafi’ Inayati Zahro; Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The purpose of this research is to analyse the effect of earning quality and market to book ratio on stock return. Using the sample of manufacturing companies listate in Indonesia Stock Exchange in the periode 2007-2010. The purposive sampling is used to collect 300 samples. The study fine that there is a positive effect of earning quality on stock return. The market to book ratio negatively affects stock return. Keywords: earning quality,market to book ratio, stock return, earnings response coefficients (ERC)

PENGARUH TAX PLANNING TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KONSERVATISMA AKUNTANSI DENGAN VARIABEL KONTROL UKURAN PERUSAHAAN Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The purpose of this study was to examine the effect of tax planning on stock returns and test the accounting conservatism as a firm's control structur to moderating influence tax planning on stock returns. In this study, the independent variable is the tax planning and the dependent variable is stock returns. The moderation variable accounting conservatism with variable control the size of the company. This study uses MRA (Moderated Regression Analysis). MRA is a form of regression which is designed essentially to define the relationship between two variables that are influenced by a third variable/moderator, the regression equation contains elements or multiplicative interaction between two or more independent variables. The study population was all real estate companies and contractors listed on the Indonesia Stock Exchange ( BEI ) from 2008-2012. The sampling method used is the purposive sampling. Before performing regression analysis, has performed classical assumption and all the assumptions of classical test is met, then the results of the regression analysis as follows: (1) The results of regression analysis showed that the effect of tax planning on stock returns and the effect is a positive influence. (2) The test results provide empirical evidence that the interaction between accounting conservatism applied by the company with the Tax Planning positive and significant impact on stock returns. From the results of the regression analysis it can be concluded that the first hypothesis (H1) and the second hypothesis (H2) in accordance with the formulation of acceptable statistical researchers. Key Word: tax planning, return saham dan konservatisma akuntansi

Tax Planning, Solvabilitas, Nilai Perusahaan, dan Ukuran Perusahaan sebagai Variabel Moderasi Wisnu Haryo Pramudya; Slamet Herutono; Rahimah Rahimah
Master: Jurnal Manajemen dan Bisnis Terapan Vol 1, No 2 (2021): Desember
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jmbt.v1i2.12671

AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh Tax Planning dan Solvabilitas terhadap Nilai Perusahaan dan menguji Ukuran Perusahaan apakah akan memperkuat pengaruh masing-masing variabel. Variabel independen dalam penelitian ini adalah Tax Planning dan Solvabilitas. Kemudian variabel dependennya adalah nilai perusahaan. Penelitian ini juga menggunakan Ukuran Perusahaan sebagai variabel moderasi. Hipotesis yang akan dibuktikan dalam penelitian ini adalah Tax Planning tidak berpengaruh terhadap Nilai Perusahaan, Solvabilitas berpengaruh terhadap Nilai Perusahaan, Ukuran Perusahaan tidak mampu memoderasi Tax Planning dengan Nilai Perusahaan, dan terakhir Ukuran Perusahaan mampu memperkuat pengaruh Solvabilitas dengan Nilai Perusahaan. Penelitian ini menggunakan MRA (Moderated Regression Analysis). MRA merupakan suatu bentuk regresi yang pada hakikatnya dirancang untuk mengetahui hubungan antara dua variabel yang dipengaruhi oleh variabel ketiga/moderator, suatu persamaan regresi yang mengandung unsur-unsur atau interaksi perkalian antara dua atau lebih variabel independen. Populasi penelitian ini adalah seluruh perusahaan real estate dan kontraktor yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling. Hasil dari penelitian ini membuktikan seluruh hipotesis yang dibangun dapat diterima.AbstractThe purpose of this study are examine the effect of Tax Planning and Solvability on Firm Value and to test whether firm size will strengthen the influence of each variable. The independent variables in this study are Tax Planning and Solvability. Then the dependent variable is firm value. This study also using firm size as a moderating variable. The hypothesis that will be proven in this study is Tax Planning has no effect on Firm Value, Solvability has no effect on Firm Value, Firm Size could not moderate Tax Planning with Firm Value, and finally Firm Size could strengthen the effect of Solvability with Firm Value. This study using MRA (Moderated Regression Analysis). MRA is a form of regression which essentially designed to determine the relationship between two variables that influenced by a third/moderator variable, a regression equation consist of elements or multiplication interactions between two or more independent variables. The population of this study are all real estate companies and contractors listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The method of this sampling is purposive sampling. The results of this study prove that all hypotheses are acceptable.

PROFITABILITAS, HARGA SAHAM DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wisnu Haryo Pramudya; Slamet Herutono; Ani Sri Murwani Kumala Kapti
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.7786

This study aims to test whether profitability has an effect on stock prices and test whether firm size has an effect on profitability on stock prices. This study uses the independent variable profitability with ROA as a proxy, the dependent variable is stock price and firm size as moderating variables. In this study, the hypothesis proposed is to prove the significance of the effect of profitability on stock prices, and firm size has an effect on the effect of profitability on stock prices. Moderated Regression Analysis is an analytical tool used to analyze the proposed hypothesis, because basically MRA is designed to determine the relationship between two variables that are influenced by the moderator variable, this is a regression equation where there is an interaction between the multiplication of two or more independent variables. The population used is all contractor and real estate companies listed on the IDX for the 2018-2020 period. The method used to take the sample is purposive sampling. The results of this study prove that all hypotheses built can be accepted.

Pengaruh Debt To Equity Rasio (Der), Return On Assets (Roa), Firm Size Terhadap Pajak Terutang Pramudya, Wisnu Haryo; Herutono, Slamet; Saputri, Evieana Riesty
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6707

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return On Asset (ROA) dan Ukuran Perusahaan terhadap pajak terutang dalam perusahaan kontrkator dan real estate yang mempublikasikan di Bursa Efek Indonesia (BEI) sejak tahun 2019 sampai dengan 2021. Analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil analisis menunjukkan bahwa DER tidak berpengaruh terhadap Pajak Terutang, sedangkan ROA dan Firm Size berpengaruh terhadap Pajak Terutang. Dengan demikian maka hipotesis pertama ditolak, sedangkan hipotesis kedau dan ketiga diterima. Kata Kunci: DER, ROA, Pajak Terutang, Firm Size ABSTRACT The aim of this research is to determine the effect of Debt to Equity Ratio (DER), Return on Assets (ROA) and Company Size on taxes payable in contractor and real estate companies that publish on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Analysis used in this research is Multiple Regression Analysis. The analysis results show that DER has no effect on Tax Payable, while ROA and Firm Size have an effect on Tax Payable. Thus, the first hypothesis is rejected, while the second and third hypotheses are accepted. Keywords: DER, ROA, Taxes Payable, Firm Size

PERENCANAAN PAJAK, KOMITE AUDIT, NILAI PERUSAHAAN DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wisnu Haryo Pramudya; Slamet Herutono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i4.606

This study aims to test whether tax planning affects firm value (H1), examine whether the audit committee affects firm value (H2), examine whether firm size affects firm value (H3), examine whether firm size moderates the effect of tax planning on firm value (H4), and examines whether firm size moderates the effect of the audit committee on firm value (H5). This study takes financial statement data from contractor and real estate companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The analysis used to test the hypothesis uses Moderated Regression Analysis (MRA) with the least squares method. The results of the analysis can be concluded that this study can accept and prove all the proposed hypotheses.

Determinants And Moderators of Tax Planning, With Firm Size as The Control Variable Wisnu Haryo Pramudya; Wuku Astuti
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p14

This study examines the factors influencing and moderating tax planning, with firm size as a control variable. Tax planning is essential for optimizing tax liabilities, ensuring compliance, and boosting profitability. However, the factors affecting tax planning, especially in emerging markets like Indonesia, are underexplored. The research focused on contractor and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Using Moderated Regression Analysis (MRA), the study tested several hypotheses. The findings revealed that corporate governance does not directly affect tax planning, but profitability influences tax planning and moderates the relationship between corporate governance and tax planning. Additionally, firm size does not control the impact of corporate governance on tax planning. This study contributes to the literature by highlighting the moderating role of profitability in the corporate governance-tax planning relationship, especially in the Indonesian real estate and construction sectors, and emphasizes the distinct regulatory and financial context of these industries.

Profitabilitas, Harga Saham dan Ukuran Perusahaan Sebagai Variabel Moderasi Wisnu Haryo Pramudya; Slamet Herutono; Ani Sri Murwani Kumoro Kapti
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p14

This study aims to test whether profitability has an effect on stock prices and test whether firm size affects profitability on stock prices. This study uses the independent variable profitability with ROA as a proxy, the dependent variable is stock price and the moderating variable is the size of the company as a proxy for total assets. Moderated regression analysis is a tool that will be used to analyze the proposed hypothesis. The population used is all contractors and real estate companies listed on the IDX from 2018 to 2020. The method used to take samples is purposive sampling. The results of the analysis of this study can prove that the hypothesis built is that profitability has an effect on stock prices and firm size moderates the effect of profitability on stock prices. Keywords: Profitability; Stock Price; Company Size.

Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Pramudya, Wisnu Haryo; Saputro, Julianto Agung; Hatta, Atika Jauharia
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.

Co-Authors Ani Sri Murwani Kumala Kapti Ani Sri Murwani Kumoro Kapti Atika Jauharia Hatta Hambali Herutono, Slamet Julianto Agung Saputro Nafi’ Inayati Zahro Rahimah Saputri, Evieana Riesty Slamet Herutono Slamet Herutono Slamet Herutono Wuku Astuti

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