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All Journal Cakrawala Repositori Imwi Journal of Comprehensive Science PREVENIRE: Journal of Multidisciplinary Science KENDALI: Economics and Social Humanities Jurnal Pengabdian Kepada Masyarakat Al-Amin Ulil Albab
Wawan Andang Saputra
Universitas Esa Unggul Jakarta, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Pengaruh Penghindaran Pajak, Investasi Berlebih Dan Leverage Terhadap Kualitas Laporan Keuangan Perusahaan Indah Natalia Daun; Wawan Andang Saputra
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i3.355

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak, investasi berlebih, dan leverage terhadap kualitas laporan keuangan perusahaan baik secara simultan maupun parsial. Dalam penelitian ini variabel independen penghindaran pajak diukur menggunakan CETR, investasi berlebih diukur dengan menggunakan investment, dan leverage diukur dengan menggunakan DAR. Dan variabel dependen kualitas laporan keuangan perusahaan diukur dengan menggunakan ACCR. Objek penelitian ini menggunakan sektor industri subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel yang digunakan sebanyak 22 perusahaan dengan periode pengamatan 2018-2021. Penelitian ini menggunakan metode analisis regresi liniear berganda. Berdasarkan hasil olah data menunjukan bahwa penghindaran pajak, investasi berlebih, dan leverage secara simultan berpengaruh terhadap kualitas laporan keuangan perusahaan. Penghindaran pajak dan leverage tidak berpengaruh positif atau tidak signifikan terhadap kualitas laporan keuangan perusahaan. Sedangkan, investasi berlebih secara parsial hasil penelitian menunjukan bahwa investasi berlebih berpengaruh positif dan signifikan terhadap kualitas laporan keuangan perusahaan. Dalam hal ini peneliti berharap perusahaan hendaklah membuat laporan keuangan yang relevan dan sesuai dengan standar PSAK dan tidak melawan PSAK. Agar kualitas laporan keuangan yang disajikan bagus, serta management perusahaan dapat mengutamakan keuntungan perusahaan bukan keuntungan pribadi dalam menanam investasi yang dapat digunakan perusahaan atau dimanfaatkan perusahaan untuk meningkatkan kinerja perusahaan dengan bagus.
Kontribusi Akuntansi Sumber Daya Manusia Terhadap Profitabilitas Perusahaan Konglomerasi Perbankan Publik Di Indonesia Nopita, Nopita; Andang Saputra, Wawan
KENDALI: Economics and Social Humanities Vol. 2 No. 2 (2023): KENDALI: Economics and Social Humanities, November 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v2i2.477

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak dari adanya biaya pelatihan dan pengembangan staf, biaya perubahan gaji, biaya imbalan pasca kerja, dan jumlah karyawan terhadap profitabilitas di perusahaan konglomerasi perbankan publik di Indonesia. Dengan menggunakan data sekunder berupa laporan keuangan yang tercatat di BEI dan annual report dari website masing-masing perusahaan, dari tahun 2017-2022. Penelitian ini menggunakan teknik Purposive Sampling untuk menentukan data yang akan diteliti, dengan panel gabungan dari dari data cross section dan data time series. Didapatkan jumlah sampel sebanyak 42, dari 8 perusahaan. Hasil penelitian menunjukkan bahwa biaya pelatihan dan pengembangan staf, biaya perubahan gaji, biaya imbalan pasca kerja, dan jumlah karyawan berpengaruh secara bersama-sama (simultan) terhadap profitabilitas. Biaya pelatihan dan pengembangan staf berpengaruh positif terhadap profitabilitas. Biaya perubahan gaji berpengaruh positif terhadap profitabilitas. Biaya imbalan pasca kerja tidak berpengaruh signifikan terhadap profitabilitas. Jumlah karyawan berpengaruh positif terhadap profitabilitas.
Pengaruh Penghindaran Pajak, Investasi Berlebih Dan Leverage Terhadap Kualitas Laporan Keuangan Perusahaan Indah Natalia Daun; Wawan Andang Saputra
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i3.355

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak, investasi berlebih, dan leverage terhadap kualitas laporan keuangan perusahaan baik secara simultan maupun parsial. Dalam penelitian ini variabel independen penghindaran pajak diukur menggunakan CETR, investasi berlebih diukur dengan menggunakan investment, dan leverage diukur dengan menggunakan DAR. Dan variabel dependen kualitas laporan keuangan perusahaan diukur dengan menggunakan ACCR. Objek penelitian ini menggunakan sektor industri subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel yang digunakan sebanyak 22 perusahaan dengan periode pengamatan 2018-2021. Penelitian ini menggunakan metode analisis regresi liniear berganda. Berdasarkan hasil olah data menunjukan bahwa penghindaran pajak, investasi berlebih, dan leverage secara simultan berpengaruh terhadap kualitas laporan keuangan perusahaan. Penghindaran pajak dan leverage tidak berpengaruh positif atau tidak signifikan terhadap kualitas laporan keuangan perusahaan. Sedangkan, investasi berlebih secara parsial hasil penelitian menunjukan bahwa investasi berlebih berpengaruh positif dan signifikan terhadap kualitas laporan keuangan perusahaan. Dalam hal ini peneliti berharap perusahaan hendaklah membuat laporan keuangan yang relevan dan sesuai dengan standar PSAK dan tidak melawan PSAK. Agar kualitas laporan keuangan yang disajikan bagus, serta management perusahaan dapat mengutamakan keuntungan perusahaan bukan keuntungan pribadi dalam menanam investasi yang dapat digunakan perusahaan atau dimanfaatkan perusahaan untuk meningkatkan kinerja perusahaan dengan bagus.
Factors That Influence Stock Prices In The Financial Sector On The Indonesian Stock Exchange Wawan Andang Saputra
Journal of Multidisciplinary Science Vol. 3 No. 2 (2024): October
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58330/prevenire.v3i2.392

Abstract

An important element that investors pay attention to before investing is observing the company's stock price. Banking is an industry that plays an important role in contributing to the Indonesian economy. The aim is to determine the correlation of liquidity, solvency, firm size, exchange rates, credit risk and capital with stock prices in banking partially and simultaneously. The independent factors in this research are liquidity which is proxied by the current ratio, solvency is using DER, company size is using the natural logarithm of total assets, the exchange rate is proxied by the middle rate, credit risk is proxied by NPL and capital is proxied by CAR. The dependent factor in this research is the stock price. Research samples were obtained from financial reports listed on the Indonesia Stock Exchange. This research uses quantitative methods, the analysis technique used is descriptive statistics, while the research hypothesis is tested using multiple linear regression analysis with statistical tools. The determination of the sample was carried out using a purposive sampling method in banking. The results of this research show that simultaneously liquidity, solvency, company size, credit risk, exchange rates, and capital can influence bank stock prices. Partially, stock prices are positively correlated with firm size. However, stock prices are still negatively correlated with credit risk as a proxy for NPL. While stock prices have no correlation with liquidity, solvency, exchange rate and capital.
Analisis Altman Z-Score Untuk Mendeteksi Financial Distress Pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Nurlaila Fitriani; Wawan Andang Saputra
Jurnal Pengabdian Kepada Masyarakat Al-Amin Vol. 3 No. 2 (2025): July 2025
Publisher : STAI Al-Amin Gersik Kediri Lombok Barat-NTB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54723/jpa.v3i2.437

Abstract

The palm oil industry is a vital pillar of the Indonesian economy, yet companies in this sector often face financial distress risks. This study explores the financial condition of palm oil plantation firms listed on the Indonesia Stock Exchange using the Altman Z Score method. Four key financial ratios, WCTA, RETA, EBITTA, and BVETL, were applied in the analysis. The sample was determined through purposive sampling and included sixteen companies with sixty four financial observations covering the years two thousand twenty to two thousand twenty three. Data were collected from annual reports and processed using Microsoft Excel, producing scores that classified companies into safe, grey, or distress zones. The results reveal that most firms maintained stability. In two thousand twenty three, seventy five percent of firms were in the safe zone, thirteen percent in the grey zone, and thirteen percent in the distress zone. Eleven firms consistently remained safe, one stayed in the grey zone, one persistently distressed, while three shifted between categories. These findings demonstrate that the Altman Z Score is not only an analytical tool but also a practical guide for investors in evaluating risk and shaping accurate investment strategies
Pengaruh Rasio Keuangan dan Pertumbuhan Laba terhadap Harga Saham Pada Perusahaan Manufaktur Sub-Sektor Makanan & Minuman tahun 2019 – 2023 yang Terdaftar di Bursa Efek Indonesia (BEI) Mellinda Agustina; Wawan Andang Saputra
Jurnal Pengabdian Kepada Masyarakat Al-Amin Vol. 3 No. 2 (2025): July 2025
Publisher : STAI Al-Amin Gersik Kediri Lombok Barat-NTB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54723/jpa.v3i2.438

Abstract

The stock prices of food and beverage companies often draw attention because this sector is considered resilient against economic fluctuations. This study aims to explore the factors that may influence stock price movements by focusing on five main aspects which are profitability, liquidity, solvency, inventory turnover, and earnings growth. The research was conducted on 15 manufacturing companies in the food and beverage sub sector listed on the Indonesia Stock Exchange during the period of 2019 to 2023 with a total of 75 observations. Samples were selected using purposive sampling and the data were processed with SPSS 25 through several stages including descriptive statistics, data quality tests, classical assumption tests, and multiple regression analysis. The findings indicate that profitability and earnings growth have a significant effect on stock prices. In contrast, liquidity, solvency, and inventory turnover do not show a meaningful impact. Nevertheless, when tested simultaneously, all five variables still contribute to stock price movements. This result highlights that external factors beyond the research model may play a more dominant role in shaping the stock performance of food and beverage companies.
Hubungan Teori Fraud Hexagon Sebagai Pendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Kelapa Sawit Yang Terdaftar di BEI Tefanny; Wawan Andang Saputra
Jurnal Pengabdian Kepada Masyarakat Al-Amin Vol. 3 No. 2 (2025): July 2025
Publisher : STAI Al-Amin Gersik Kediri Lombok Barat-NTB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54723/jpa.v3i2.439

Abstract

Financial statement fraud remains a critical issue in the business world, particularly within the palm oil plantation sector listed on the Indonesia Stock Exchange (IDX). This study explores the role of the Fraud Hexagon framework in explaining the potential occurrence of financial statement fraud during the 2019–2023 period. The Fraud Hexagon emphasizes six key aspects: external pressure, ineffective monitoring, rationalization, director turnover, political connections, and CEO duality. The research employs a quantitative approach using logistic regression, with the Beneish M-Score model applied as a tool to detect possible financial manipulation. The sample consists of 17 companies observed over five years, resulting in 85 data points. Findings indicate that only rationalization, represented by total accruals to total assets (TATA), has a significant effect on financial statement fraud. In contrast, other variables such as leverage, independent commissioners, director turnover, political connections, and CEO duality do not show meaningful influence. These results highlight that earnings management through accruals serves as a crucial indicator in detecting fraudulent behavior, particularly within the Indonesian palm oil plantation industry throughout the study period.
Pengaruh Reputasi Underwriter, Kinerja Keuangan, Profitabilitas, dan Financial Leverage Terhadap Tingkat Underpricing pada Pelaksanaan Initial Public Offering (IPO) Marcella, Angelina; Saputra , Wawan Andang
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 4: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i4.3115

Abstract

The purpose of this study is to analyze several variables that influence the occurrence of IPO underpricing, such as underwriter reputation, financial performance (ROA), profitability (ROE), and financial leverage (DER). This study utilizes information obtained from the prospectus reports of companies that experienced underpricing at the time of the implementation of the IPO that have been listed on the IDX by using purposive sampling data collection methods that meet the research criteria. The research period was taken for 5 years with a total of 104 data from 253 data on issuers who carried out IPOs in 2017-2021. This study utilizes the multiple linear analysis method using secondary data types. The results of the study prove that there is a simultaneous influence between underwriter reputation, financial performance, profitability, and financial leverage of IPO underpricing levels. The reputation of the underwriter has a negative and insignificant impact on IPO underpricing, there is a significant positive relationship between financial performance on IPO underpricing, there is a significant negative relationship on profitability to IPO underpricing, and there is a negative relationship between financial leverage and IPO underpricing.
Pengaruh Financial Distress Dan Mekanisme Tata Kelola Perusahaan Terhadap Konservatisme Akuntansi Dengan Leverage Sebagai Variabel Moderasi Khairunnisa, Khairunnisa; Andang Saputra, Wawan
Journal of Comprehensive Science Vol. 3 No. 3 (2024): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v3i3.656

Abstract

Konservatisme akuntansi diterapkan sebagai penyeimbang sikap oportunis manajemen agar memiliki sikap kehati-hatian dalam penyusunan laporan keuangan untuk menghadapi ketidakpastian ekonomi masa mendatang serta dapat mengambil keputusan yang memadai bagi para pihak berkepentingan. Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh financial distress, kepemilikan institusional, kepemilikan manajerial, komisaris independen terhadap konservatisme akuntansi dengan leverage sebagai variabel moderasi. Data sekunder digunakan dalam penelitian ini yang diperoleh dari annual report perusahaan subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia tahun 2019-2022, dan diperoleh jumlah sampel sebanyak 64 data menggunakan metode purposive sampling. Sedangkan analisis data yang digunakan adalah Moderating Regression Analysis. Hasil penelitian ini menunjukkan bahwa bahwa financial distress, kepemilikan manajerial, komisaris independen tidak berpengaruh terhadap konservatisme akuntansi, sedangkan kepemilikan institusional berpengaruh positif. Variabel leverage hanya mampu memoderasi pengaruh financial distress terhadap konservatisme akuntansi, namun tidak dapat memoderasi pengaruh kepemilikan institusional, kepemilikan manajerial dan komisaris independen terhadap konservatisme akuntansi. Saran bagi peneliti selanjutnya untuk dapat menambah atau mengubah variabel yang diteliti, membedakan pengukuran konservatisme akuntansi dan memperluas objek serta tahun penelitian. Penelitian ini diharapkan dapat memberikan informasi pentingnya pelaporan keuangan konservatif kepada investor sebelum melangsungkan investasi pada perusahaan serta sebagai pengembangan dari pengetahuan yang telah ada dalam perusahaan subsektor makanan dan minuman.
Co-Authors Angelina Marcella Indah Natalia Daun Khairunnisa Khairunnisa Marcella, Angelina Mellinda Agustina Nopita, Nopita Nurlaila Fitriani Tefanny Yuniar, Amelia