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MOHAMMAD EDDY ROSYADI
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR NATASHA SHERINA CANDRA; MOHAMMAD EDDY ROSYADI
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, board size, auditor size, managerial ownership, financial performance, operating cash flow, audit tenure, and corporate social responsibility to earning management in Indonesia manufacturing companies. This research also wants to explore the direction of influence independent variables given to dependent variable. This research obtains the sample from Indonesia manufacturing companies listed in Indonesia Stock Exchange from 2017 until 2019. The sampling method used in this research is purposive sampling method and there are 35 companies with 105 data meet the criteria. This research uses multiple regression method for data analysis. The result shows that financial performance and operating cash flow have influence on earning management. On the other hand, leverage, firm size, board size, auditor size, managerial ownership, audit tenure, and corporate social responsibility have no influence on earning management
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA IVAN SETIADI; MOHAMMAD EDDY ROSYADI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to determine the influence of taxation knowledge, the implementation of e-Filing, the implementation of e-Billing, socialization of regulations, systems and policies, tax office services, and tax sanction on the Individual Tax payer’s Compliance in DKI Jakarta. The sample in this study there were 124 respondents obtained by convenience sampling method. The results of this study indicate that taxation knowledge have an influence on Individual Tax payer’s Compliance. Meanwhile, implementation of e-Filing, the implementation of e-Billing, socialization of regulations, systems and policies, tax office services, and tax sanctionhave no effect on Individual Tax payer’s Compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA GALATHIA GALATHIA; MOHAMMAD EDDY ROSYADI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The objective of this research is to analyze factors influencing firm value on non-financial companies listed in Indonesia Stock Exchange. Those factors are debt policy, dividend policy, intangible asset, asset turnover, current ratio, profitability and size. Population of this research is non-financial companies which are consistently listed in Indonesia Stock Exchange from 2015 to 2017. Samples are obtained through purposive sampling method, in which only 116 of listed non-financial companies in Indonesia Stock Exchange meet the sampling criteria, resulting 339 firm-year observations used in this research. Multiple regression and hypotheses testing are used as the data analysis method in this research. The result of this research shows that debt policy, intangible asset and profitability have influence on firm value, whereas dividend policy, current ratio, asset turnover and size do not have influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB BAYAR PAJAK PADA PAJAK KENDARAAN BERMOTOR Dheviera Agung Pramesty; Mohammad Eddy Rosyadi
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study was to find out the factors that affect taxpayer compliance with motor vehicle taxes. The data used in the study used primary data sourced from questionnaires that had been disseminated to respondents. For sampling using nonprobability sampling technique, accidental sampling as many as 200 respondents. The population used in this study is all taxpayers of two-wheeled motor vehicles registered with the Samsat Office of Bekasi City. The analytical method used in this study used multiple linear regression analysis. The results of this study show that taxpayer awareness, tax access, quality of service, tax sanctions, and tax knowledge influence taxpayer compliance with motor vehicle taxes. While moral obligations have no effect on taxpayer compliance with motor vehicle taxes. Based on the results of the study, it can be explained that the increase in compliance of motor vehicle taxpayers in The City of Bekasi is inseparable from taxpayer awareness, tax access, quality of service, tax sanctions, and tax knowledge. As for moral obligations due to lack of understanding related to moral obligations contained in a person such as having ethics, principles, feelings of guilt or feeling anxious if they do not meet their tax obligations
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI Ester Lusiana; Mohammad Eddy Rosyadi
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to obtain the empirical evidence about factors which influence dividend policy. The independent variables in this research are profitability, liquidity, growth, firm risk, market to book value, free cash flows, leverage, ownership structure and firm size, with dividend payout ratio as the dependent variable. The population of this research is non financial companies which listed in the Indonesia Stock Exchange from 2012 until 2014. The samping technique used in this research is purposive sampling. The sample consists of 89 non financial companies. This research uses multiple regression as the statisctial analysis method. The data type is secondary data consists of annual financial statements collected from IDX website. The results of this research show that profitability, firm risk, market to book value, and ownership structure have influence toward dividend payout ratio. Whereas, liquidity, growth, free cash flows, leverage, and firm size have no influence toward dividend policy
Co-Authors DHEVIERA AGUNG PRAMESTY ESTER LUSIANA GALATHIA GALATHIA IVAN SETIADI NATASHA SHERINA CANDRA