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All Journal eCo-Buss eCo-Fin Global Accounting : Jurnal Akuntansi
Selfiyan Selfiyan
Universitas Buddhi Dharma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility, Capital Intensity, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Maitri Marcella; Selfiyan Selfiyan
Global Accounting Vol. 2 No. 1 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis perdagangan pada perusahaan properti dan real estate di Bursa Efek Indonesia (BEI) tahun 2017 sampai 2021. Mengenai pengaruh corporate social responsibility (CSR), capital intensity (CI), dan ukuran perusahaan terhadap penghindaran pajak, Oleh karena hasil penelitian sebelumnya yang memperlihatkan hasil  yang berbeda-beda. Sehingga  perlunya dilakukan pengujian ulang mengenai teori penghindaran pajak. Dipilih 45 perusahaan dari 320 populasi perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 dengan menggunakan pendekatan Purposive sampling dan menggunakan data sekunder berupa laporan keuangan dan informasi perusahaan pada website www.idx.co.id. Data penelitian ini dianalisis menggunakan regresi linier berganda, dan hasilnya dianalisis menggunakan SPSS versi 25. dari penelitian menunjukan bahwa corporate social responsibility  (0,076), tidak berpengaruh terhadap penghindaran pajak dan untuk capital intensity (0,004), ukuran perusahaan (0,040), serta ketiganya yang di uji secara Bersama - sama (0,034) berpengaruh terhadap penghindaran pajak.
Analisis Cash Ratio, Capital Adequacy Ratio Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen (Studi Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Alexander Alexander; Selfiyan Selfiyan
Global Accounting Vol. 2 No. 2 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh cash ratio, CAR dan kepemilikan manajerial terhadap kebijakan dividen. Variabel independen yang digunakan dalam penelitian ini adalah likuiditas yang diproksikan dengan menggunakan cash ratio yakni dengan membandingkan antara Kas dan setara kas dibagi dengan utang lancar, CAR yang diproksikan dengan debt payout ratio (DPR) serta kepemilikan manajerial yang diproksikan dengan membandingkan antara total saham manajer dengan total saham beredar. Populasi yang digunakan dalam penelitian ini yakni berupa perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022, dengan menggunakan purposive sampling dengan jumlah sampel yang didapat sesuai dengan kriteria adalah sebanyak 55 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda yang dibantu dengan program SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa pada uji parsial, cash ratio berpengaruh signifikan terhadap kebijakan dividen dengan tingkat signifikansi sebesar 0,000, CAR berpengaruh signifikan terhadap kebijakan dividen dengan tingkat signifikansi sebesar 0,000, kepemilikan manajerial tidak berpengaruh terhadap kebijakan dividen dengan tingkat signifikansi 0,168. Sedangkan pada uji simultan, cash ratio, CAR dan kepemilikan manajerial berpengaruh signifikan terhadap kebijakan dividen dengan tingkat signifikansi sebesar 0,000
The Effect of Business Strategy on Company Performance with Earnings Management as an Intervening Variable Selfiyan Selfiyan
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3451

Abstract

This research was conducted to analyze the effect of business strategy on firm performance with earnings management as an intervening variable. Business strategy is a tool used by firms to achieve competitive advantage. This research refers to the concept of Miles and Snow to determine business strategies with the prospector and defender dimensions as different extreme strategies. In this research, business strategy is measured using three proxies: employee per sales ratio (EMPSAL), capital expenditure per total asset ratio (), and dividend payout ratio (DPR). Earnings management is measured by calculating discretionary accruals using the modified Jones model approach. Firm performance is measured using the profitability ratio with the net profit margin indicator. The population in this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. The data used are secondary data by determining the research sample using the purposive sampling method and obtained as 16 firms from 171 firms with a total of 48 samples. Companies with prospector and defender strategies in this research are grouped using cluster analysis. The intervening variable in this research was tested using path analysis aided by SPSS 24. The results showed that (1) business strategy had no significant effect on earnings management, (2) earnings management had no significant effect on firm performance, and (3) business strategy had a significant effect on firm performance.
The Role of Education in Enhancing Women’s Skills and Opportunities for Inclusive Sustainable Economic Development in Tangerang City Etty Herijawati; Rina Aprilyanti; Selfiyan Selfiyan; Lidya Lunardi
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3456

Abstract

Education plays a pivotal role in enhancing the quality of women’s human resources, which are crucial for driving inclusive economic development; however, many Indonesian women still face barriers in accessing education that aligns with labor market needs. This work focuses on exploring the effects of social support, education level, and education-labor market relevance on women’s human resource quality and empowerment in Tangerang City, providing insights for gender-responsive educational policies. Using a quantitative descriptive-explanatory design and the PLS-SEM approach, data were collected from 155 educated women working across formal and informal sectors. The results show that social support, education level, and educational relevance significantly influence both women’s empowerment and human resource quality, with empowerment serving as a strong mediating variable (R² = 0.864). By expanding women’s access to education and empowering interventions, and by ensuring assistance from familial, community, and governmental actors, the development of high-quality female human resources can be accelerated, leading to more resilient and sustainable economic outcomes within local regions.
Co-Authors Alexander Alexander Etty Herijawati Lidya Lunardi Maitri Marcella Rina Aprilyanti