Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Barelang Akuntansi dan Ekonomi Pajak: Perspektif Global
Benarda Benarda
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Sevty Wahiddirani Saputri; Rakhmawati Oktavianna; Benarda Benarda
JURNAL AKUNTANSI BARELANG Vol 7 No 1 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i1.6394

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengkaji pengaruh Kinerja Keuangan/Profitabilitas, kebijakan dividen, dan kebijakan utang terhadap nilai perusahaan. Kinerja keuangan diukur dengan Return on Assets, kebijakan dividen diukur dengan menggunakan Dividend Payout Ratio. Kebijakan Utang diukur dengan menggunakan Debt to Equity Ratio. Nilai perusahaan diukur menggunakan harga pasar per saham dibagi dengan nilai buku per saham. Populasi dalam penelitian ini adalah semua perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Jumlah sampel dalam penelitian ini sebanyak 17 perusahaan yang diperoleh melalui purposive sampling. Memperoleh data sampel sebanyak 85 data. Jenis data dalam penelitian ini adalah data sekunder dengan metode penelitian kuantitatif dan pendekatan deskriptif. Teknik analisis yang digunakan adalah analisis regresi data panel dengan tingkat signifikansi 5% (0,05). Penelitian ini diproses menggunakan software views 9.0 dan menunjukkan bahwa (1) Secara bersamaan kinerja/profitabilitas keuangan. Kebijakan dividen dan kebijakan utang mempengaruhi nilai perusahaan. (2) sebagian kinerja/profitabilitas keuangan tidak berpengaruh signifikan terhadap nilai perusahaan (3) sebagian kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan (4) sebagian kebijakan utang tidak berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Konservatisme Akuntansi, Corporate Governance dan Financial Distress terhadap Agresivitas Pajak Siti Masruroh; Benarda Benarda
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1437

Abstract

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.
Co-Authors Rakhmawati Oktavianna Sevty Wahiddirani Saputri Siti masruroh