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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ilmiah Wahana Akuntansi Pelita : Jurnal Penelitian dan Karya Ilmiah Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Finance Research Jurnal Neraca Peradaban Journal Research of Social Science, Economics, and Management Accounting Analysis Journal
Ali Sandy Mulya, Ali Sandy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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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.
Analysis of Calculating the Cost of Goods Produced by a Car Body Company Using the Activity-Based Costing Method in Determining Selling Prices (Case Study at PT. XYZ Company) Amrih, Gilang Ganjar; Mulya, Ali Sandy
International Journal of Finance Research Vol. 5 No. 1 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i1.1698

Abstract

This study aims to determine the application of calculations for determining the cost of production using the Activity Based Costing method at PT. XYZ. Activity Based Costing is a method used to determine production costs per unit based on activities within the company. Data collection techniques through interviews and documentation directly to the research object. The resulting data is data related to determining the cost of production based on the ABC Costing method. The data analysis technique used is the descriptive analysis technique. This analysis is carried out by calculating the company's cost of production. Based on the research carried out, the results obtained are that in determining the cost of production using the Activity Based Costing method there are differences with the traditional method applied by the company. The differences that occur are due to the burden of overhead costs on each product. In the traditional method, overhead costs for each product are only charged to one cost driver, namely the number of units sold. In the Activity Based Costing System, overhead costs for each product are charged to several cost drivers. So that the Activity Based Costing System can allocate activity costs to each product appropriately based on the consumption of each activity and has more efficient and effective unit costs. The implementation of selling price calculations uses a burden rate so that marketing is faster in determining selling prices and can be measured to calculate production costs.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN BUDAYA KERJA TERHADAP KINERJA AUDITOR INTERNAL PADA SEKDA KABUPATEN PANDEGLANG Masfufah, Siti; Mulya, Ali Sandy
PELITA JURNAL PENELITIAN DAN KARYA ILMIAH Vol 22 No 1 (2022): Januari - Juni 2022
Publisher : UNIVERSITAS ISLAM SYEKH - YUSUF TANGERANG

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Abstract

This study aims to examine the effect of competence, independence and work culture simultaneously on the performance of internal auditors. The population in the study was 177 people with a sample size of 64 people. The sampling technique was carried out by proportional random sampling technique. This study uses a quantitative method with the type of survey research and data analysis using multiple regression linear test. While the data collection technique using a questionnaire instrument. The results showed that there was a significant influence of competence, independence and work culture simultaneously on the performance of internal auditors at the Regional Secretariat of Pandeglang Regency. The findings of this study provide a contribution or contribution to the Regional Government of Pandeglang Regency in order to improve the competence, independence and work culture of internal auditors properly, so as to improve the performance of internal auditors in carrying out audits of financial statements at the Regional Secretariat of Pandeglang Regency.
UKURAN KAP SEBAGAI VARIABEL MODERASI MEMPERKUAT FEE AUDIT, AUDIT TENURE, DAN AUDIT MARKET CONCENTRATION DALAM MEMENGARUHI KUALITAS AUDIT Hafidz, Muhammad; Mulya, Ali Sandy
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.26706

Abstract

Penelitian ini bertujuan untuk mengkaji secara ilmiah apakah benar fee audit, audit tenure, audit market concentration memiliki pengaruh positif terhadap kualitas audit yang dihasilkan dan apakah benar ukuran KAP sebagai variabel moderasi mampu memperkuat pengaruh fee audit, audit tenure, audit market concentration terhadap kualitas audit yang dihasilkan. Metode yang digunakan yaitu metode purposive sampling untuk mendapatkan sampel penelitian yang dapat merepresentasikan karakteristik dari populasinya, maka penulis melakukan beberapa tahapan yaitu pertama, penulis menarik data daftar saham perusahaan untuk sektor consumer non-cyclicals dari www.idx.co.id, kemudian melakukan review terhadap setiap perusahaan yang ada dalam daftar tersebut melalui website resmi perusahaan maupun sumber lainnya. Hasil penelitian ini menujukkan bahwa hasil Uji T menunjukkan bahwa fee audit, audit tenure, audit market concentration tidak berpengaruh signifikan terhadap kualitas audit perusahaan kelapa sawit yang terdaftar di BEI periode 2018-2022. Kemudian hasil Uji T menunjukkan bahwa ukuran KAP belum mampu dalam memoderasi pengaruh fee audit terhadap kualitas audit yang dimiliki perusahaan perkebunan dan pengolahan kelapa sawit yang terdaftar di BEI periode 2018-2022. Hasil Uji T menunjukkan bahwa ukuran KAP tidak mampu dalam memoderasi pengaruh audit tenure terhadap kualitas audit yang dimiliki perusahaan perkebunan dan pengolahan kelapa sawit yang terdaftar di BEI periode 2018-2022. Hasil Uji T menunjukkan bahwa ukuran KAP mampu memperkuat pengaruh audit market concentration terhadap kualitas audit perusahaan kelapa sawit yang terdaftar di BEI periode 2018-2022.
The Influence of Financial Distress, Capital Intensity, and Leverage on Tax Avoidance with Institutional Ownership as Moderating Variable in Food and Beverage Companies at IDX Juliawati, Diah; Mulya, Ali Sandy
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1196

Abstract

The research is motivated by persistent tax revenue shortfalls and reported losses due to tax avoidance practices, particularly within Indonesia's strategic food and beverage sector. This research aims to analyze and empirically test the influence of financial distress, capital intensity, and leverage on tax avoidance in food and beverage sub-sector companies on the Indonesia Stock Exchange (BEI) from 2020–2024. This quantitative research uses the Moderated Regression Analysis (MRA) method, processed with Eviews 13. The population for this study comprises food and beverage sub-sector companies, with a sample size of 31 companies. Based on the research results, it was found that financial distress has a positive effect on tax avoidance, while capital intensity and leverage do not affect tax avoidance. The moderation test results indicate that the institutional ownership variable cannot moderate the influence of financial distress, capital intensity, and leverage on tax avoidance. The study concludes that these specific financial factors are not primary drivers of tax avoidance in the sampled context, suggesting that regulators and corporate governance mechanisms should look beyond these variables to more effectively address tax compliance.
Do Audit Quality and Corporate Governance Deter Earnings Management? A Moderated Model with Leverage in Indonesia’s Infrastructure Sector Farid, Ahmad; Mulya, Ali Sandy
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.012

Abstract

This research intends to explore how the quality of external audits and effective corporate governance influence earnings management, with leverage acting as a moderating factor. The investigation focused on companies in the infrastructure sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. The analytical method utilized in this study is SmartPLS 4 to evaluate the suggested hypotheses. The sample population for this research includes infrastructure companies listed on the Indonesia Stock Exchange within the timeframe of 2020 to 2023. The non-probability sampling technique, specifically purposive sampling, resulted in a final sample of 58 firms. Findings from the study reveal that the quality of external audits and effective corporate governance do not impact earnings management, either directly or when leverage is considered as a moderate factor. Moreover, the results indicate that leverage does not diminish the influence of external audit quality and corporate governance on earnings management.
Co-Authors ahmad farid Amrih, Gilang Ganjar Elfrida Ratnawati Juliawati, Diah Karlina, Berlian Masfufah, Siti Muhammad Hafidz, Muhammad Said Said, Said Sari, Yovita