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All Journal JURNAL MANAJEMEN Sustainable : Jurnal Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Budi Rohmansyah
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, Profitabilitas dan Invesment Opportunity Set Terhadap Kualitas Laba Budi Rohmansyah; Indra Gunawan; Januar Eky Pambudi; Sita Nur Fitria
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.15246

Abstract

ABSTRACTThis study aims to analyze the effect of Company Size, Capital Structure, Liquidity, Profitability, Investment Opportunity Set on Profit Quality in Manufacturing Companies in the Basic and Chemical Industry Sectors. The research was conducted using a quantitative approach. The population in this study is basic and chemical industrial companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used is purposive sampling. The results showed partially that the size of the company has a positive effect on the quality of profits. The capital structure negatively affects the quality of profits. Meanwhile, Liquidity, Profitability and Investment Opportunity Set have no effect on the quality of profits.  ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, Profitabilitas, dan Investment Opportunity Set terhadap Kualitas Laba pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif, menggunakan data sekunder. Teknik analisis yang digunakan adalah regresi data panel. Populasi dalam penelitian ini adalah perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan secara parsial bahwa ukuran perusahaan berpengaruh positif terhadap kualitas laba. Struktur modal secara parsial berpengaruh negatif terhadap kualitas laba. Sedangkan Likuiditas, Profitabilitas dan Investment Opportunity Set tidak berpengaruh terhadap kualitas laba.
Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak Erma Wati; Hesty Ervianni Zulaecha; Hamdani Hamdani; Budi Rohmansyah
Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.161 KB) | DOI: 10.55606/optimal.v2i4.714

Abstract

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.
Analisis faktor agresivitas pajak: effective tax rate Budi Rohmansyah; Amalia Indah Fitriana
JURNAL MANAJEMEN Vol 12, No 2 (2020): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jmmn.v12i2.7947

Abstract

Perusahaan LQ45 merupakan perusahaan – perusahaan yang memiliki tingkat likuiditas dan kapitalisasi pasar yang tinggi. Karena ukurannya yang cukup besar, sehingga bagi perusahaan pajak dianggap sebagai biaya, sehingga perlu dilakukan usaha-usaha atau strategi-strategi tertentu untuk menguranginya. Ada banyak motivasi yang mendorong perusahaan untuk melakukan agresivitas pajak. Tujuan penelitian ini adalah untuk menganalisis analisis faktor agresifitas pajak yang terdaftar di LQ45, faktor dalam penelitian ini yaitu profitabilitas, Likuiditas, leverage, firm size, komite audit dan komisaris independen yang bertujuan akhir merekomendasikan kebijakan bagi perusahaan untuk memperbaiki manajemen perusahaan LQ45 mengenai tindakan agresivitas pajak agar terhindar dari tindakan tersebut dan tidak terkena sanksi perpajakan. Jenis penelitian ini menggunakan jenis penelitian eksplanatori dengan pendekatan kuantitatif. Analisis data dalam penelitian menggunakan analisis regresi linier berganda pada laporan keuangan 120 perusahaan manufaktur dari tahun 2016 sampai 2018. Hasil penelitian ini likuiditas, leverage, firm size dan komisaris independen berpengaruh terhadap agresivitas pajak ditunjukan dengan nilai signifikan di bawan 0,05 sedangkan profitabilitas dan komite audit tidak berpengaruh dengan ditunjukan nilai signifikan diatas 0,05.
Pengaruh Return On Equity, Kepemilikan Manajerial, Ukuran Perusahaan Terhadap Prudent Akuntansi Budi Rohmansyah; Dede Soenaryo; Indra Gunawan Siregar
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.245 KB) | DOI: 10.31000/sinamu.v1i0.2112

Abstract

In presenting quality financial statements, companies are faced with considerations, one of which is the prudent principle of accounting. This study aims to examine and analyze related to ROE, company size and board size to the company's prudence in making financial statements or prudent accounting. The design of this study uses explanatory causality research design using Eviews 9. The population used in this study is a company engaged in the manufacturing sector, namely the textile and garment sector during the period 2010-2014. The results of this study indicate that partially only the ROE variable has a significant effect on prudent accounting. While managerial ownership and company size have no effect on prudent accounting. The findings in this study are the equalization of positions between agents and principals through share ownership by managers (agents) unable to improve the prudent application of accounting. And the company does not consider its size too much in applying prudent accounting.Keywords: ROE, Managerial ownership, firm size, prudent accounting
PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Hafira Isnain; Dirvi Surya Abbas; Hamdani Hamdani; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.110

Abstract

The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.
PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, LEVERAGE,DAN BEBAN PAJAK TERHADAP TRANSFER PRICING Nadiah Adilah; Dirvi Surya Abbas; Imam Hidayat; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.120

Abstract

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
PENGARUH COMPETITIVE ADVANTAGE, CAPITAL INTENSITY, RETURN ON ASSET, THIN CAPITALIZATION TERHADAP FIRM VALUE Fina Septa Helennia; Dirvi Surya Abbas; Hamdani Hamdani; Budi Rohmansyah
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.432

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Competitive Advantage, Capital Intensity Return On Asset dan Thin Capitalization terhadap Firm Value (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia). Periode waktu penelitian yang digunakan adalah 7 tahun yaitu periode 2015-2021. Populasi penelitian ini meliputi perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2015-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling menggunakan software Eviews versi 10 . Berdasarkan kriteria yang telah ditetapkan diperoleh 40 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Capital Intensity berpengaruh positif terhadap Firm Value. Competitive Advantage, Return on Assets dan Thin Capitalization tidak memiliki pengaruh terhadap Firm Value. Competitive Advantage, Capital Intensity, Return On Asset dan Thin Capitalization secara bersama-sama berpengaruh terhadap Firm Value.
Co-Authors Abbas, Dirvi Surya Dede Soenaryo Erma Wati Fina Septa Helennia Fitriana, Amalia Indah Hafira Isnain Hamdani Hamdani Hesty Ervianni Zulaecha Imam Hidayat Indra Gunawan Nadiah Adilah Pambudi, Januar Eky Siregar, Indra Gunawan Sita Nur Fitria