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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Neraca Peradaban Accounting Analysis Journal
Ali Sandy Mulya, Ali Sandy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH CURRENT RATIO, RETURN ON ASSET, DAN STRUKTUR AKTIVA TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI Karlina, Berlian; Mulya, Ali Sandy; Said, Said
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No S1 (2019): Special Issue Tantangan Bisnis di Era Digital
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.207 KB)

Abstract

This study aim to analyzing the effect of current ratio, return on assets, and asset structure on firm value with dividend policy as a moderating variable. The multiple linear regression and analysis tools using SPSS Version 20 and Microsoft Excel 2016 was used to test the hypothesis. The data used are secondary data in the form of complete financial statements during the study period. The results showed that the current ratio, return on assets, has an influence on firm value, and only the structure of assets has no effect on firm value. While the dividend policy as a moderating variable influence the current ratio and asset structure to firm value
Analisis Kebijakan Hukum Pajak Nasional Dalam Program Pengungkapan Sukarela (PPS) Terhadap Prinsip Keadilan dan Persepsi Penerimaan Pajak Setiawan, Aris; Mulya, Ali Sandy
Jurnal Neraca Peradaban Vol. 4 No. 2 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i2.480

Abstract

Program Pengungkapan Sukarela (PPS) adalah kebijakan yang diberikan kepada Wajib Pajak untuk secara sukarela melaporkan/mengungkapkan kewajiban perpajakan yang belum dipenuhi. Jaminan tidak adanya sanksi administratif dan perlindungan data. Prinsip-prinsip Program Pengungkapan Sukarela diterapkan dengan cara yang sederhana, legal, adil, dan bermanfaat untuk memenuhi persyaratan. Kebijakan yang diatur Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP) berlaku mulai 1 Januari 2022 sampai dengan 30 Juni 2022, dan penjelasan serta tata cara SPP-nya tertuang dalam Peraturan Menteri Keuangan Nomor 196/PMK.03/2021. Tujuan dari penelitian ini adalah untuk menguji kebijakan hukum pajak nasional dalam Program Pengungkapan Sukarela (PPS) terhadap prinsip keadilan dan untuk menguji kebijakan hukum pajak nasional dalam Program Pengungkapan Sukarela (PPS) terhadap persepsi penerimaan pajak. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data primer didapatkan dari hasil wawancara dengan narasumber yang kompeten dengan penelitian kualitatif. Peneliti berpendapat keadilan terhadap Program Pengungkapan Sukarela (PPS) yang telah berjalan dari Januari 2022 s/d Juni 2022 bersifat abstrak yang artinya jika dipandang dari sudut pandang dari Wajib Pajak yang tergolong patuh. Kebijakan PPS ini justru dirasa tidak adil bagi mereka yang memiliki kepercayaan yang tinggi terhadap pemerintah dengan menunaikan kewajiban perpajakannya sehingga menjadi seorang wajib pajak yang patuh.
Political Connection, Gender Diversification, and Firm Performance: The Moderating Role of Good Corporate Governance Sari, Yovita; Mulya, Ali Sandy
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.15869

Abstract

Purpose: The research examines the influence of political connections and gender diversification on firm performance, with good corporate governance as a moderating variable. The research focuses on infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Method: The research method used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS Version 7.0 software. The population for this study is infrastructure sector companies listed on the Indonesia Stock Exchange in 2019-2022. This research used a non-probability purposive sampling technique, resulting in a total sample of 35 companies. Findings: The research results show that political connections do not affect firm performance. However, political connections on firm performance have a significant influence when moderated by good corporate governance. Gender diversification does not influence firm performance and good corporate governance cannot moderate the influence of gender diversification on firm performance. Novelty: Unlike prior research which focuses on sectors like banking and manufacturing, this study targets the infrastructure sector—strategic, politically linked, and historically male-dominated—making the discussion on gender diversity particularly relevant. The finding that GCG selectively moderates only political connections offers a novel contribution to existing literature.
Co-Authors Elfrida Ratnawati Karlina, Berlian Said Said, Said Sari, Yovita