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All Journal Jurnal Wira Ekonomi Mikroskil JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmiah Akuntansi Kesatuan
Sonya Enda Natasha S Pandia
Universitas Mikroskil
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening Suriani Ginting; Sonya Enda Natasha S. Pandia; Evi Juita Wailan'An
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5725

Abstract

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of  Rvenue  on Tax  Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense  on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period
Investment Opportunity Set sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Kebijakan Utang Suriani Ginting; Seti Eli Larosa; Sonya Enda Natasha S Pandia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4289

Abstract

This research aims to determine and analyze the influence of Profitability, Managerial Ownership, Firm Size in Debt Policy with Investment Opportunity Set as a moderating variable. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis and regression analysis moderating variable with absolute difference value method.The result of analysis shows that simultaneously Profitability, Managerial Ownership, Firm Size have a significant effect on Debt Policy. Partially, Profitability, Managerial Ownerdhip have a significant effect on Debt Policy. While Firm Size have a not significant on Debt Policy. And Investment Opportunity Set is not able to moderate the relationship between Profitability, Managerial Ownership, and Firm Size
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas, Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017 Suriani Ginting; Sonya Enda Natasha
Jurnal Wira Ekonomi Mikroskil Vol 11, No 1 (2021): Volume 11 Nomor 1 Edisi April 2021
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v11i1.738

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Ukuran Perusahaan Profitabilitas, dan Solvabilitas, terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017. Populasi dalam penelitian adalah perusahaan keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2017 dan diperoleh sebanyak 96 perusahaan. Metode pengambilan sampel yang digunakan adalah metode purposive sampling yaitu pemilihan sampel dengan menggunkan pertimbangan tertentu dan diperoleh sebanyak 64 perusahaan. Metode analisis data yang digunakan adalah analisis regresi linear berganda yang bertujuan untuk menguji pengaruh secara simultan dan parsial variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan secara simultan Ukuran Perusahaan, Profitabilitas, dan Solvabilitas, berpengaruh terhadap ketepatan waktu pelaporan keuangan. Secara parsial bahwa Ukuran Perusahaan berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Sedangkan, Profitabilitas dan Solvabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan Keuangan Nilai Koefisien determinasi sebesar 0,279. Nilai ini menjelaskan bahwa Ketepatan Waktu Pelaporan Keuangan mampu dijelaskan oleh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas sebesar 27,9% .
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Sonya Enda Natasha
Jurnal Wira Ekonomi Mikroskil Vol 11, No 2 (2021): Volume 11 Nomor 2 Edisi Oktober 2021
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v11i2.784

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Populasi dalam penelitian ini berjumlah 189 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dan jumlah sampel yang diperoleh adalah sebanyak 63 perusahaan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan secara simultan Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan. Secara parsial bahwa Proporsi Dewan Komisaris Independen, dan Ukuran perusahaan berpengaruh terhadap Nilai Perusahaan. Sedangkan Kepemilikan Institusional, Komite Audit, dan Leverage tidak berpengaruh signifikan terhadap Nilai Perusahaan.
Peran Profitabilitas dalam Memediasi Pengaruh Corporate Governance dan Leverage Terhadap Nilai Perusahaan Riny -; Sonya Enda Natasha S. Pandia; Syafira Ulya Firza
Jurnal Wira Ekonomi Mikroskil Vol 12, No 1 (2022): Volume 12 Nomor 1 Edisi April 2022
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v12i1.872

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Leverage terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel intervening pada perusahaan foods and beverages yang terdaftar di Bursa Efek Indonesia periode 2015-2018.Populasi dalam penelitian ini berjumlah 25 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dan jumlah sampel yang diperoleh adalah sebanyak 11 perusahaan. Jenis penelitian ini merupakan deskriptif kuantitatif dengan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi untuk mengukur pengaruh langsung dan tidak langsung.Hasil pengujian data menunjukkan bahwa secara simultan semua variabel independen berpengaruh signifikan terhadap Profitabilitas. Secara parsial variabel Komisaris Independen dan Leverage berpengaruh signifikan terhadap Profitabilitas. Sedangkan variabel Kepemilikan Institusional dan Komite Audit tidak berpengaruh signifikan terhadap Profitabilitas. Persamaan kedua menunjukkan bahwa secara simultan semua variabel independen berpengaruh signifikan terhadap Nilai Perusahaan. Secara parsial, variabel Komisaris Independen, Komite Audit, Leverage, dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan. Sedangkan variabel Kepemilikan Institusional tidak berpengaruh signifikan terhadap Nilai Perusahaan. Hasil penelitian ini menunjukkan bahwa Profitabilitas mampu mengintervening variabel Kepemilikan Institusional dan Komisaris Independen terhadap Nilai Perusahaan, sedangkan Profitabilitas tidak mampu mengintervening antara variabel Komite Audit dan Leverage terhadap Nilai Perusahaan.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Suriani Ginting; Sonya Enda Natasha S. Pandia
Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmu Manajemen METHONOMIX Vol. 3 No. 2 (2020)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine and analyze the influence of profitability, managerial ownership, and firm size in debt policy. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis. The result of analysis shows that simultaneously profitability, managerial ownership, firm size have a significant effect on debt policy. Partially, profitability, managerial ownership have a significant and negative effect on debt policy. While firm size have a not significant on debt policy.
Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Evi Juita Wailan' An; Sonya Enda Natasha S. Pandia
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
Investment Opportunity Set sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Kebijakan Utang Suriani Ginting; Seti Eli Larosa; Sonya Enda Natasha S Pandia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4289

Abstract

This research aims to determine and analyze the influence of Profitability, Managerial Ownership, Firm Size in Debt Policy with Investment Opportunity Set as a moderating variable. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis and regression analysis moderating variable with absolute difference value method.The result of analysis shows that simultaneously Profitability, Managerial Ownership, Firm Size have a significant effect on Debt Policy. Partially, Profitability, Managerial Ownerdhip have a significant effect on Debt Policy. While Firm Size have a not significant on Debt Policy. And Investment Opportunity Set is not able to moderate the relationship between Profitability, Managerial Ownership, and Firm Size
Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening Suriani Ginting; Sonya Enda Natasha S. Pandia; Evi Juita Wailan'An
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5725

Abstract

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of  Rvenue  on Tax  Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense  on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period
Tingkat Agresivitas Pajak Sebelum dan Pada Saat Pandemi Covid-19 Pada Perusahaan Farmasi di Indonesia dan Malaysia yang Dimoderasi Kinerja Keuangan Perusahaan Sonya Enda Natasha S Pandia; Evi Juita Wailan' An
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1451

Abstract

This study aims to examine and analyze the effect of Inventory Intensity, Capital Intensity, Sales Growth and the Audit Committee on Tax Aggressiveness during the Pandemic in Indonesia and Malaysia and to determine the level of corporate tax aggressiveness that occurred during the Covid-19 pandemic in both countries with an observation period. is from 2019 to 2020. The population in this study is a Manufacturing company in the Consumer Goods Industry sector with a Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange during the 2019-2020 period which operates 9 companies, and also a Health Care Sector company with a Pharmaceuticals Sub-Sector listed on the Malaysia Stock Exchange during the 2019 period. - 2020 which re-opens 6 companies. The sampling technique used in this study is the saturated sample. Simultaneously, Inventory Intensity, Capital Intensity, Sales Growth, and the Audit Committee have no effect on Tax Aggressiveness both in Indonesia and Malaysia before and during the COVID-19 pandemic, because tax aggressiveness is carried out by the company in accordance with the company's management planning, not because it is based on national economic conditions. Partially, Inventory Intensity, Capital Intensity, Sales Growth, Audit Committee have no effect on Tax Aggressiveness for the companies studied on the Indonesia Stock Exchange, while in Bursa Malaysia Inventory Intensity has no effect on Tax Aggressiveness, for Capital Intensity, Sales Growth, the Audit Committee has no effect on Tax Aggressiveness
Co-Authors Riny, Riny Seti Eli Larosa Suriani Ginting Suriani Ginting Syafira Ulya Firza Wailan An, Evi Juita