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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ners Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian Kepada Masyarakat Patikala International Journal of Science and Society (IJSOC) JURNAL ECONOMINA International Journal of Contemporary Accounting Media Ilmiah Akuntansi Jurnal Keperawatan Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Greenation Ilmu Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Pangaribuan, David
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences

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PERAN PEMODERASI SALES GROWTH TERHADAP HUBUNGAN KINERJA KEUANGAN DAN TAX MANAGEMENT PADA EMITEN CONSUMER NON CYCLICALS PERIODE 2021-2023 Aulia, Ismiani; Sastrodiharjo, Istianingsih; Pangaribuan, David
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1133

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Tax Management dengan Sales growth Sebagai Variabel Moderasi Pada Emiten Consumer Non Cyclicals Periode 2021-2023. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi dalam penelitian ini adalah seluruh perusahaan di sektor Consumer Non Cyclicals. Teknik sampling yang digunakan yakni, purposive sampling dengan jumlah yang sejumlah 59 perusahaan yang memenuhi kriteria. Berdasarkan hasil penelitian menggunakan uji statistik menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif terhadap tax management dengan nilai Thitung (-6,480) > Ttabel (1,98447). Ukuran perusahaan tidak berpengaruh terhadap tax management dengan nilai Thitung (-0,482) < Ttabel (1,98447). Leverage memiliki pengaruh negatif terhadap tax management dengan nilai Thitung (-15,915) > Ttabel (1,98447) pada emiten consumer non cyclicals periode 2021-2023. Hasil penelitian sales growth sebagai moderasi, didapatkan hasil sales growth dapat memoderasi dengan memperlemah pengaruh profitabilitas terhadap tax management dengan nilai signifikansi lebih kecil dari 5% (0,001 < 0,050). Sales growth dapat memoderasi dengan memperlemah pengaruh ukuran perusahaan terhadap tax management dengan nilai signifikansi lebih kecil dari 5% (0,000 < 0,050). Sales growth tidak memoderasi pengaruh leverage terhadap tax management dengan nilai signifikansi lebih besar dari 5% (0,253 < 0,050) pada emiten consumer non cyclicals periode 2021-2023. Hasil uji koefisien determinasi menunjukkan bahwa tax management (Y) dipengaruhi oleh variabel profitabilitas (X1), leverage (X2), dan ukuran perusahaan (X3), dan sales growth sebagai variabel moderasi sebesar 83,5% sedangkan sisanya 16,5% dipengaruhi oleh variabel yang tidak terlibat dalam penelitian ini. Kata Kunci : Tax Management, Profitabilitas, Ukuran Perusahaan, Leverage, dan Sales Growth
Pengaruh Leverage, Likuiditas, dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Nabila Syifaa Azzahra Suwandi; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.851

Abstract

This research was conducted to test and analyze the influence of leverage, liquidity and profitability on tax avoidance, as well as the role of company size as a moderating variable. The research objects used in this research are industrial sector companies listed on the IDX in 2023, namely 63 companies. The sampling technique used in this research was purposive sampling, then data was obtained from 57 companies that passed the predetermined criteria. The results show that leverage has a negative effect and profitability has a positive effect on tax avoidance, while liquidity has no effect. Company size weakens the influence of leverage on tax avoidance, but does not moderate the influence of liquidity and profitability.
Pengaruh Pengalaman Auditor, Pelatihan, dan Pemahaman Kode Etik terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Sysilia Tri Hapsari; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1620

Abstract

This research examines the influence of Auditor Experience, Training, and Understanding of the Code of Ethics on Audit Quality at Public Accounting Firms (KAP) in Bekasi. The dependent variable is Audit Quality, while the independent variable consists of Auditor Experience, Training and Understanding of the Code of Ethics.The research used a purposive sampling technique with a survey method, collecting primary data through a 1-5 Likert scale questionnaire. The research sample consisted of 101 respondents from 11 KAPs in Bekasi. Data were analyzed using SPSS version 26 with the Descriptive Statistical Analysis method, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. The research results show that partially, Auditor Experience and Understanding of the Code of Ethics have a significant effect on Audit Quality, while Training does not have a significant effect. Simultaneously, these three variables have a significant effect on Audit Quality.
Pengaruh Intensitas Modal, Kepemilikan Manajerial, Profitabilitas terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Pemoderasi Dwi Renaldy Putra; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.855

Abstract

Accurate and transparent financial reporting is crucial in building investor trust and ensuring the confidence of other stakeholders. However, earnings management remains a key concern in accounting and finance as it affects the quality of financial information and economic decision-making. This study aims to analyze the influence of Capital Intensity, Managerial Ownership, and Profitability on Earnings Management, with Firm Size as a moderating variable. Using a quantitative approach with the deducto hypothetico verifikatif method, this study empirically tests hypotheses through inferential statistical analysis. The results show that Capital Intensity and Managerial Ownership have a negative effect on Earnings Management, while Profitability has a positive effect. Furthermore, Firm Size does not moderate the effect of Capital Intensity on Earnings Management but weakens the influence of Managerial Ownership and strengthens the effect of Profitability on Earnings Management. This study is expected to provide insights for investors, managers, and regulators in understanding the factors influencing earnings management practices and their implications for financial reporting quality.
Pengaruh Manajemen Laba, Pengungkapan CSR dan Penghindaran Pajak Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening Aditya Riyadi, Dimas; Sastrodiharjo, Istianingsih; Pangaribuan, David
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 3 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Agustus - Oktober 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i3.77

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh manajemen laba, CSR dan penghindaran pajak terhadap nilai perusahaan dengan memperhitungkan kebijakan hutang sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan metode data panel untuk 13 perusahaan selama periode 2018-2023. Hasil uji regresi menunjukkan bahwa CSR berpengaruh signifikan terhadap kebijakan hutang, sedangkan manajemen laba dan penghindaran pajak berpengaruh signifikan secara negatif. Namun, variabel independen tidak berpengaruh signifikan terhadap nilai perusahaan secara langsung maupun tidak langsung melalui kebijakan hutang. Temuan ini menyimpulkan bahwa CSR lebih mempengaruhi kebijakan hutang dibandingkan manajemen laba dan penghindaran pajak.
Kepemilikan Manajerial, Profitabilitas dan Manajemen Laba Akrual Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Pemoderasi Pada Perusahaan Makanan dan Minuman Di Indonesia Meilani, Kurnia; Machdar, Nera Marinda; Pangaribuan, David
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 1 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (Februari - April 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i1.157

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kepemilikan manajerial, profitabilitas dan manajemen laba akrual terhadap nilai perusahaan dengan kualitas laba sebagai pemoderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode data panel dengan 26 perusahaan selama periode 2019-2023. Analisis data yang digunakan yaitu pengujian statistik deskriptif, uji pemilihan data panel (Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier), Analisis regresi berganda, Moderasi Regresion Analisis (MRA), Uji t dan Koefisiensi Determinasi. Hasil uji regresi menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, manajemen laba akrual tidak berpengaruh terhadap nilai perusahaan serta kualitas laba tidak mampu memperkuat pengaruh kepemilikan manajerial, profitabilitas dan manajemen laba akrual terhadap nilai perusahaan.
Pengaruh Proporsi Komisaris Independen, Proporsi Direksi dan Komisaris Perempuan Terhadap Profitabilitas Bumn dengan Target Dividen Sebagai Variabel Moderasi Amaliah, Alifia; Marinda Machdar, Nera; Pangaribuan, David
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 1 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (Februari - April 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i1.155

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen, proporsi direksi, dan komisaris perempuan terhadap profitabilitas Badan Usaha Milik Negara (BUMN) di Indonesia, dengan target dividen sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi berganda data panel. Sampel penelitian terdiri dari 27 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Hasil penelitian menunjukkan bahwa komisaris independen, proporsi direksi perempuan, dan komisaris perempuan tidak berpengaruh signifikan terhadap profitabilitas. Target dividen sebagai variabel moderasi juga tidak memberikan pengaruh signifikan terhadap hubungan antara variabel independen dan profitabilitas. Penelitian ini memberikan implikasi penting bagi pengembangan tata kelola perusahaan BUMN di Indonesia.
PENGARUH KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH VARIABEL UKURAN PERUSAHAAN Pangaribuan, David; Rely, Gilbert; Aditia, Dimas
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4314

Abstract

This study aims to analyze and test empirically the effect of bonus compensation, leverage and moderating company size on earnings management practices in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018 – 2021). This research is a quantitative research using purposive sampling with 45 samples. The results of the study show that bonus compensation, leverage and firm size have a positive effect on earnings management. Furthermore, company size moderates Bonus Compensation and leverage on earnings management. Suggestions for future research need to link earnings management practices with good governance, profitability, and audit quality and expand the research sample using a cross section or time series with a longer time horizon.
Tax Planning for Article 21 Income Tutty Nuryati; David Pangaribuan; Defiani Nindasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.622

Abstract

Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and comparative methods with a qualitative approach to PT Khatulistiwa. It will show which of the three methods of calculating income tax article 21 is more profitable among the three methods, namely the net, gross, and gross up methods. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross-up method because there is a tax allowance of Article 21 income tax given by the company to employees
The Role of TQM, Performance Measurement System, Reward System and Organizational Commitment to Improving Employee Performance David Pangaribuan; Tutty Nuryati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.732

Abstract

This research aims to examine the effect of Total Quality Management implementation, Performance of measurement system, Reward system and Organizational Commitment on Employee performance. Results of research showed that; the four independent variables have affect on employee performance. The research units are charman, vice charman, teachers and administrative staff of School Middle Rank, High Medium School, Special High Medium School of public schools and private schools in South Tangerang area. The research sample was 120 peoples, with using convenience sampling method. The research method using a quantitative approach was carried out in 2020. The implications of research on organizations is that they can improve employee performance through sustainably apply TQM principles. The performance measurement system provides important information in the form of input in improving the employee, performance measurement system for added value to the organization. The reward system is an employee performance motivation tool. Organizational commitment plays a role in improving performance. The limitations of the research are to link employee performance with the role of the management supervision system and the commitment to follow up on recommendations for improvement of internal auditors.
Co-Authors Aditya Riyadi, Dimas Aldi Supriyanto Amaliah, Alifia Amor Marundha Anandita Arimbi Ansori, Wakhid Aulia, Ismiani Bertha Elvy Napitupulu Bintang Timur, Evita Brigita Maharani Cahyadi Husadha Cahyadi Husadha Defiani Nindasari Dimas Aditia Dwi Renaldy Putra Eka Sari Apriliyanti Elia Rossa Elia Rossa Febria Amanda Heni Susanti, Heni Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Khazanah, Uswatun Limbong, Tania Elisabeth Mariana Pardosi, Agnes Marinda Machdar, Nera Meilani, Kurnia Mita Nurhidayah Muhamad Daffa Fairus Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Nada Salsabila Nera Marinda Machdar Neyla Safitri Ni Gusti Ayu Eka Nur Laela Fitri Nurhayati, Tutty Nuryati, Tutty Panata Bangar Hasioan Sianipar Panata Bangar Hasioan Sianipar Pardosi, Agnes Mariana Pardosi, Agnes Mariana Pardosi4 Putri Hapsari Kusumawati Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah Sherly Suci Rahmadhani Sumarno Manrejo Sumarno Sumarno Syamil, Ahmad Sysilia Tri Hapsari Timur, Evita Bintang Triana Yuniati Triana Yuniati Triyana, Yeni Wahid Ansori Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yeni Triyana Yulianti Yulianti Yuniati, Triana