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All Journal JURNAL BISNIS STRATEGI Infestasi Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi Abdimas Universal Enrichment : Journal of Management BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Trends in Accounting Research Journal of International Conference Proceedings Balance: Jurnal Riset Akuntansi dan Bisnis International Journal of Trends in Accounting Research Jurnal Sistem Informasi, Akuntansi dan Manajemen
Saifhul Anuar Syahdan
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan yang Dimoderasi Ukuran Perusahaan. Amelia, Arliza; Kadir, Abdul; Syahdan, Saifhul Anuar; Boedi, Soelistijono
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2279

Abstract

The purpose of this study was to analyze and find real evidence regarding capital structure, profitability and investment decisions on firm value moderated by company size which may or may not affect the three independent variables on firm value. This research uses purposive sampling method. This study uses food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, obtained 27 companies as a population with the number of samples used in the study of 135. The data analysis used is regression analysis and classical assumptions, and hypothesis testing is also carried out using multiple linear regression analysis and moderation regression testing. The results of this study indicate that capital structure, profitability and investment decisions have a positive effect on firm value. Company size as a moderating variable is able to moderate (weaken) the effect of capital structure on firm value, company size is also able to moderate (strengthen) the effect of profitability on firm value and company size is not able to moderate (weaken or strengthen) the effect of investment decisions on firm value. Keywords: Capital structure, profitability, investment decision, firm value, company size
The Influence of Religiosity, Taxpayer Environment and Gender Against Individual Taxpayer Compliance Adisty, Putri; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.717

Abstract

This study aims to obtain empirical evidence of the influence of religiosity, environment and gender on taxpayer compliance, as well as test whether there are differences in gender on taxpayer compliance. The population of this study is MAN Teachers in Banjarmasin City. The sampling technique uses saturated sampling. The number of samples obtained was 66 respondents. The data analysis technique used is multiple linear regression. The results showed that religiosity had a positive effect on taxpayer compliance, while environment and gender did not affect taxpayer compliance. The results of this study also prove that there is no difference between the compliance of male and female taxpayers
The Influence of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as a Mediating Variable Fitriya, Novi Rahma; Ernawati, Sri; Syahdan, Saifhul Anuar; Syam, Akhmad Yafiz
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1167

Abstract

This study aims to analyse the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study uses a purposive sampling method. This study includes non-cyclical industries on the Indonesia Stock Exchange for the period 2020-2023, with a population of 23 companies and a sample size of 125. The data were analysed and hypotheses tested using the Structural Equation Modelling Partial Least Squares (SEM-PLS). The findings of this study indicate that profitability, leverage and firm size have positive influences on firm value. Dividend policy has a significant direct effect on firm value. However, the indirect effect of independent variables through dividend policy was not significant.
The Influence of Trust in the Government on Tax Compliance with the Perception of Tax Fairness as A Mediating Variable Hayati, Nururl; Syahdan, Saifhul Anuar; Fahrianta, Riswan Yudhi; Boedi, Soelistijono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1202

Abstract

This study aims to examine the influence of trust in the government on tax compliance with perceptions of tax fairness as a mediating variable. The research used a quantitative method. The data used are primary, obtained directly from respondents’ responses to the distributed questionnaires. The population in this study consists of MSME taxpayers in the Food and Beverage sector in the City of Banjarmasin. The sampling technique employed is non-probability sampling, specifically convenience sampling. The research sample consists of 100 taxpayers. The results indicate that trust in the government has a positive effect on perceptions of tax fairness and tax compliance; perceptions of tax fairness have a positive impact on tax compliance; and perceptions of tax fairness mediate the relationship between trust in the government and tax compliance
The Influence of Human Resource Competence on the Quality of Local Government Financial Statements with Internal Control Systems as a Mediating Variable Asah, Antung Noor; Syahdan, Saifhul Anuar; Boedi, *, Soelistijono; Ernawati, Sri; Ruwanti, Gemi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1203

Abstract

This study aims to examine the influence of human resource competence on the quality of financial statements, with internal control systems as a mediating variable. The research was conducted using a quantitative method. Primary data were utilized, obtained directly from respondents’ answers to the distributed questionnaires. The population in this study consists of Regional Government Work Units (Satuan Kerja Perangkat Daerah or SKPD) in Banjarbaru City. The sampling technique employed was purposive sampling, with the sample consisting of planning and finance section heads, finance staff, treasurers, and secretaries. A total of 67 respondents were selected as the research sample. The results of the study indicate that human resource competence has a positive effect on internal control and the quality of local government financial statements. Internal control systems also have a positive effect on the quality of local government financial statements, and internal control systems mediate the relationship between human resource competence and the quality of local government financial statements.
The Determinants of Taxpayer Compliance with Tax Socialization as A Moderating Variable in UPPD Samsat Banjarmasin II Nabila Ahya Syaffitri; Antung Noor Asiah; Sri Ernawati; Saifhul Anuar Syahdan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1403

Abstract

This study aims to analyse and provide empirical evidence on the influence of taxpayer awareness, tax sanctions, understanding of e-Samsat, and motor vehicle tax amnesty on taxpayer compliance with tax socialisation, with the moderating variable of tax socialisation at UPPD Samsat Banjarmasin II. The research source is primary data collected through questionnaires. The population in this study was 426,239 two-wheeled and four-wheeled motor vehicle taxpayers. The sampling method used was accidental sampling, and the Slovin formula was used, resulting in 100 motor vehicle taxpayers as the research sample. Data were analysed using multiple linear regression and moderated regression in IBM SPSS Statistics 26. The results showed that taxpayer awareness, tax sanctions, and understanding of e-Samsat had a positive effect on taxpayer compliance. Meanwhile, motor vehicle tax amnesty had no effect on taxpayer compliance. Tax socialisation moderated (strengthened) the influence of taxpayer awareness, tax sanctions, understanding of e-Samsat, and motor vehicle tax amnesty on taxpayer compliance
Co-Authors Abdul Kadir Adisty, Putri Akhmad Yafiz Syam Akhmad Yafiz Syam, Akhmad Yafiz Amelia, Arliza Antung Noor Asiah Asah, Antung Noor Asfida Parama Rani Asiah, Antung Noor Az Zahra, Salsa Boedi, *, Soelistijono Boedi, Soelistijono Budi Artinah Budi Dermawan, Budi Christian Mukti Tama. S. Elisa Fahrianta, Riswan Yudhi Fauzi, Cherrya Chairunnisa Maulidya Fitriya, Novi Rahma Gemi Ruwanti Harnida, Mutia Hayati, Nururl Iqbal Firdaus Layla Febby Yulistya Marini Marini Masithah Akbar Mujennah Mulianata, Lisa Munawaroh, RR Siti Nabila Ahya Syaffitri Nastiti, Rizky Norbaiti Norbaiti Normalina Purbayu Budi Santosa R.R Siti Munawaroh Rahayu Abdul Rahman Rahmi Yatun Rimayanti Rizky Nastiti RR Siti Munawaroh Ruwanti, Gemi Safriansyah Safriansyah Seftiannoor, Aulia Sjamsudin, Adella Vanessa Sri Ernawati Syaifullah Syaifullah Tri Ramaraya Koroy Tri Ramaraya Koroy Triadi Viriya Cuaca Wia Rizqi Amalia Yanuar Bachtiar Zaini, Siti Aisyah Mukarramah