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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, TINGKAT HUTANG PERUSAHAAN, PROFITABILITAS, INTENSITAS KEPEMILIKAN ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2015-2017) Yena Repwita, Yena Repwita; Zirman, Zirman; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research to analyze the effect of Audit Committee, Size, Leverage,Profitability, Capital Intensity Ratio and Inventory Intensity Ratio to taxmanagement using effective tax rates as a indicator On ManufacturingCompanies.This research uses Purposive Sampling Technique in which this studytakes data from manufacturing companies listed In Indonesia Stock Exchange2015-2017. The population in this study were 154 manufacturing companies,samples were selected from the population based on the research criteria whichwere as many as 59 companies with a period of 3 years so that the total samplewas 177 samples. Hypothesis testing is done by using multiple linear regressiontests. Data analysis conducted with multiple regression model with help ofsoftware SPSS version 23. The results of the research indicate that the AuditCommittee and size have no effect on the effective tax rate. While the Leverage,Profitability, Capital Intensity Ratio and Inventory Intensity Ratio have an effecton the effective tax rate (t Test). The results of the f test show that the AuditCommittee, Size, Leverage, Profitability, Capital Intensity Ratio and InventoryIntensity Ratio simultaneously have a significant effect on the effective tax rate.The results of the coefficient of determination show that 13.3% of the independentvariables influence the dependent variable and the remaining 86.7% is influencedby other variables not included in this study.Keywords : Audit Committee, Size, Leverage, Profitability, Capital Intensity Ratio,Inventory Intensity Ratio, Effective Tax Rates

Dampak Publikasi Akuisisi Pada Perusahaan Pengakuisisi Edfan Darlis; Zirman '
Jurnal Ekonomi Vol 19, No 03 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini dilakukan untuk menguji redksi pasar dan kinerja keuangan akibat publikasi akuisisi pada perusahaan pengakuisisi di BEI tahm 2004-2008. Tujuannya adalah untuk mengetahui apakah ada perbedaan kinerja keuangan dan abnormal return perusahaan pengakui sisi sebelum dan setelah perusahaan melakukan akuisisi.Hasil analisis diketahui bahwa tidak ada perbedaan secara signifikan rasio keuangan secara menyeluruh antara satu tahun dengan satu tahun sesudah dan satu tahim sebelum akuisisi dengan dua tahun setelah akuisisi pada perusahaan pengakui sisi. Pada satu sisireturn saham, avage abnormal return pada perusahaan pengakuisisi mengalami penurunan signifikan pada masa menjelang dan sesudah peristiwa akuisisi.Akuisisi tidak berpengaruh secara signifikan pada kinerja keuangan yang diproksi dengan rasio keuangan dan return saham pada perusahaan pengakuisisi.

Pengaruh Ukuran Dewan Komisaris, Tingkat Leverage Dan Tingkat Profitabilitas Terhadap Pengungkapan Informasi Lingkungan Hidup (Studi Empiris Pada Laporan Keuangan Perusahaan Rawan Lingkungan Yang Listing di BEJ Periode 2004-2006) Edfan Darlis; Zirman '; Nizar Zulmi
Jurnal Ekonomi Vol 17, No 03 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini merupakan studi empiris, yaitu studi untuk memperoleh pengetahuanyang disusun berdasarkan fakta dan fenomena. Sampel dalam penelitian ini diambildengan menggunakan stratified random sampling method. Populasi penelitian iniadalah perusahaan yang terdaftar pada Bursa Efek Jakarta periode 2004-2006 sertatergolong perusahaan yang rawan lingkungan yang diklasifikasikan oleh PROPER.Sebanyak 90 laporan tahunan perusahaan telah dianalisis dengan menggunakanprogram SPSS 12.0.Hasil analisis, regresi yang dilakukan menunjukkan bahwa secara simultan (uji F)diperoleh nilai Fhtmng= 3.089 dengan significant 0, 031 dan Ftabei =2.742594, artinyasecara simultan (serentak), besarnya pengungkapan informasi lingkungandipengaruhi oleh Ukuran Dewan Komisaris, Tingkat Leverage dan TingkatProfitabilitas. Hasil penelitian menunjukkan bahwa Ukuran Dewan Komisarisberpengaruh negatif signifikan terhadap pengungkapan informasi lingkungan.Sedangkan Tingkat Leverage berpengaruh positif tidak signifikan terhadappengungkapan informasi lingkungan dan Tingkat Profitabilitas berpengaruh negatifsignifikan terhadap pengungkapan informasi lingkungan.

Pengaruh Kompetensi Aparatur Pemerintah Daerah, Penerapan Akuntabilitas Keuangan, Motivasi Kerja, Dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Zirman '; Edfan Darlis; R. Muhammad Rozi
Jurnal Ekonomi Vol 18, No 01 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Peneiitian ini bertujuan untuk mengetahui Pengaruh Kompetensi AparaturPemerintah Daerah, Penerapan Akuntabilitas Keuangan, Motivasi Kerja, danKetaatan pada Peraturan Perundangan terhadap Akuntabilitas Kinerja InstansiPemerintah Kabupaten Indragiri Hulu. Peneiitian ini dilakukan pada 47 SatuanKerja Pemerintah Daerah Kabupaten Indragiri Hulu. Peneiitian ini menggunakanmetode deskriptif dengan pendekatan survey. Pengumpulan data primer dilakukandengan memberikan kuesioner (mail quesionaire) kepada responden kepala satuankerja, bagian keuangan, dan bagian perencanaan/program.Hasil peneiitian menunjukkan bahwa Kompetensi Aparatur Pemerintah Daerahberpenggaruh positif dan Penerapan Akuntabilitas Keuangan menghasilkanpengaruh yang negatif terhadap Akuntabilitas Kinerja Instansi Pemerintah.Sedangkan Motivasi Kerja menghasilkan pengaruh positif dan signifikan terhadapAkuntabilitas Kinerja Instansi Pemerintah. Ketaatan pada Peraturan Perundanganjuga memiliki pengaruh positif dan signifikan terhadap Akuntabilitas KinerjaInstansi Pemerintah Sedangkan nilai R square sebesar 0.142 yang berarti 14.2%variabel-variabel independen dalam peneiitian ini mampu mempenggaruhi variabeldependen.

Dampak Publikasi Akuisisi Pada Perusahaan Pengakuisisi Edfan Darlis; Zirman '
Jurnal Ekonomi Vol 19, No 04 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini dilakukan untuk menguji reaksi pasar dan kinerja keuangan akibat publikasi akuisisipada perusahaan pengakuisisi di BEI tahun 2004-2008. Tujuannya adalah untuk mengetahui apakahada perbedaan kinerja keuangan dan abnormal return perusahaan pengakuisisi sebelum dan setelahperusahaan melakukan akuisisi.Hasil analisis diketahui bahwa tidak ada perbedaan secara signifikan rasio keuangan secaramenyeluruh antara satu tahun dengan satu tahun sesudah dan satu tahun sebelum akuisisi dengan duatahun setelah akuisisi pada perusahaan pengakuisisi. Pada satu sisi return saham, avage abnormalreturn pada perusahaan pengakuisisi mengalami penurunan signifikan pada masa menjelang dansesudah peristiwa akuisisi.Akuisisi tidak berpengaruh secara signifikan pada kinerja keuangan yang diproksi dengan rasiokeuangan dan return saham pada perusahaan pengakuisisi.

PENGARUH PROFITABILITAS, DER, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Yohannes, Silaban Ferdiansyah; Zirman, Zirman; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to empirically examine and analyze the effect of profitability, der, independent commissioners and institutional ownership on tax avoidance. The population of this study were all companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2018. The sample of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2018 that meet criteria such as having audited financial reports, not experiencing losses in the study period and having independent commissioners. The data used are secondary data obtained from the Indonesia Stock Exchange with a total sample of 87 financial reports. The data analysis method used the classical assumption test, partial test, descriptive statistical test and multiple regression analysis. The results showed that der had an effect on tax avoidance. Meanwhile, profitability, independent commissioners and institutional ownership had no effect on tax avoidance.Keyword : Profitability, DER, Independent Commissioner, Institutional Ownership, Tax Avoidance

The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee Safitri, Devi; Zirman, Zirman; Supriono, Supriono
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4401

This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness.

PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, CEO TENURE, DAN FIRM AGE TERHADAP NILAI PERUSAHAAN : THE EFFECT OF DIVIDEND POLICY, DEBT POLICY, CEO TENURE, AND FIRM AGE ON FIRM VALUE Amanda, Serly; Zirman, Zirman; Hariyani, Eka
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.548-564

Competition in the business world is increasing, this encourages every company to improve its performance and quality in order to survive in competition in the business world to get the best value for the company. This research aims to examine and analyze the effect of dividend policy, debt policy, CEO tenure, and firm age on firm value in Kompas100 index companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method. The population in this research is the KOMPAS 100 index companies which are consistently listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 52 companies. The sample selection in this research used the purposive sampling method. The samples selected in this research was 35 companies selected based on predetermined criteria with a period of 5 years so that a total of 175 data were obtained. The data analysis method used in this research uses WarpPLS 7.0. The research results showed that dividend policy, debt policy, and CEO tenure has an effect on firm value. Meanwhile, firm age has no effect on firm value. These findings suggest that companies seeking to enhance their value should focus on optimizing dividend and debt policies and consider the role of CEO tenure in strategic planning. These results also provide insights for stakeholders and policymakers in formulating strategies to support company growth and stability in a competitive market.

THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Ariza, Dzihni; Zirman, Zirman; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.

THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Ariza, Dzihni; Zirman, Zirman; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.

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