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Pengaruh Umur Listing Perusahaan dan Corporate Governance terhadap ketepatan waktu Corporate Internet Reporting pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018-2020 Lovely Joharmansyah Pulukadang; Miryam P Lonto; Pebisitona Mesajaya Purba
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penelitian ini bertujuan untuk mengetahui pengaruh umur listing dan corporate governance terhadap ketepatan waktu corporate internet reporting pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia 2018-2020. Elemen corporate governance yang digunakan untuk diuji adalah struktur kepemilikan publik dan ukuran dewan komisaris. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan adalah data sekunder. Alat bantu analisis digunakan adalah Eviews 9 dengan model regresi data panel. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Hasil penelitian ini adalah bahwa variabel umur listing dan struktur kepemilikan publik memiliki pengaruh yang signifikan terhadap ketepatan waktu corporate internet reporting. Ukuran dewan komisaris tidak memiliki pengaruh yang signifikan terhadap ketepatan waktu corporate internet reporting.

PENGARUH ASET DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Agnes Monika Ruru; Freddy Kawatu; Pebisitona Purba
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Abstrak Penelitian ini bertujuan untuk menguji pengaruh aset dan beban pajak tangguhan terhadap manajemen laba pada perusahaan food and beverage yang terdaftar di (Bursa Efek Indonesia, n.d.) periode 2020-2021. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif. Dengan menggunakan teknik purposive sampling dalam penentuan sampel maka diperoleh sebanyak 17 sampel perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2020-2021 dengan perolehan data sebanyak 34 data. Dengan menggunakan hasil uji analisis deskriptif, uji analisis regresi linear berganda, uji asumsi klasik, uji koefisien determinasi dan pengujian hipotesis maka diperoleh hasil sebagai berikut: aset pajak tangguhan berpengaruh positif terhadap manajemen laba, dan beban pajak tangguhan berpengaruh negatif terhadap manajemen laba. Kata kunci: Aset Pajak Tangguhan, Beban Pajak Tangguhan, Manajemen Laba

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI (STUDI KASUS PADA PERUSAHAAN FARMASI DI INDONESIA) Pebisitona Mesajaya Purba
Jurnal Equilibrium Vol. 4 No. 1 (2023): Jurnal Equilibrium
Publisher : Program Studi Ilmu Ekonomi

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

Abstract The purpose of this study was to determine the effect of profitability and company size on firm value and to determine the effect of company size in moderating the relationship between profitability and firm value in pharmaceutical companies from 2018 to 2021. This study used multiple linear regression analysis using a 3-model approach. The sample used in this study was 40 data, which were selected using purposive sampling method. The results showed that profitability as measured by net profit margin has a positive and significant effect on firm value. Company size as assessed by total assets has a positive and significant effect on firm value. Firm size is able to strengthen the relationship between profitability and firm value.

Determinan Nilai Perusahaan LQ45 Di Bursa Efek Indonesia Pebisitona Mesajaya Purba; Lenny Leorina Evinta; Cristofer Sumiok
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1936

The purpose of this study is to examine the effect of profitability, liquidity, audit quality and firm size on firm value. The population in this study used LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of samples using the purposive sampling method, so that as many as 27 companies were obtained with a total of 93 research samples. Data analysis using multiple linear regression testing. The results showed that liquidity positively affects firm value, audit quality positively affects firm value, while firm size negatively affects firm value and profitability does not affect firm value.

Penghindaran Pajak Sektor Makanan Dan Minuman Di Indonesia : Profitabilitas, Likuiditas Dan Leverage Purba, Pebisitona Mesajaya; Marjuniarti, Febby; Samosir, Harun Dongan; Sumiok, Cristofer
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.630

The purpose of this study is to examine the effect of profitability, liquidity, and leverage on tax avoidance, with capital intensity and inventory intensity as control variables. The type of data used in this study is secondary data, which was obtained from financial statements and annual reports available on the Indonesia Stock Exchange website from 2020 to 2023. The sampling method used is purposive sampling, resulting in a sample of 101 companies over the four-year period. The results of this study indicate that profitability has a negative effect on tax avoidance, while liquidity has no effect on tax avoidance. In contrast, leverage has a positive effect on tax avoidance. Additionally, the variables capital intensity and inventory intensity are able to strengthen the independence of tax avoidance.

How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.

Pengaruh Literasi Keuangan dan Digital Payment Terhadap Kinerja UMKM Kota Tomohon Marunduh, Andrew Patrick; Purba, Pebisitona Mesajaya; Sumiok, Cristofer
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.8006

This study aims to analyze the effect of financial literacy and digital payment on the performance of Micro, Small and Medium Enterprises (MSMEs) in Tomohon City. Using a quantitative approach with the type of explanatory research, this study involved respondents of MSME actors who were taken through proportional stratified random sampling techniques. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS software version 4.0. The results showed that financial literacy has a positive and significant effect on MSME performance, indicating that increasing the understanding and ability of MSME actors in managing the financial aspects of the business is a crucial factor in improving business performance. MSME players with good financial literacy show superior ability to manage cash flow, conduct strategic business planning, and make the right investment decisions. In contrast, digital payment does not show a significant effect on MSME performance, although the direction of the relationship shows a positive trend. The findings provide important implications that financial literacy improvement programs need to be prioritized in the development of MSMEs, while the adoption of digital payment technology requires a more holistic approach by considering supporting factors such as technological infrastructure, digital literacy, and local market characteristics.

The Effect of Tax Education, Taxpayer Perceptions, And Economic Stability on Tax Evasion in Indonesia Sumiok, Cristofer; Purba, Pebisitona Mesajaya
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1019

Melalui analisis kuantitatif dengan menggunakan pemodelan persamaan struktural (SEM-PLS), penelitian ini mengeksplorasi interaksi yang kompleks antara pendidikan pajak, persepsi wajib pajak, stabilitas ekonomi, dan penghindaran pajak di Indonesia. Sampel terdiri dari 175 responden yang mewakili beragam latar belakang demografis. Hasil penelitian menunjukkan bahwa pendidikan pajak memiliki dampak signifikan dalam menurunkan penghindaran pajak, menegaskan pentingnya program edukasi dalam meningkatkan kepatuhan. Selain itu, persepsi positif wajib pajak dan kondisi ekonomi yang stabil memiliki korelasi negatif terhadap penghindaran pajak, yang menggarisbawahi peran penting keduanya dalam mendorong perilaku patuh. Efek moderasi dari tingkat pendapatan menunjukkan perlunya intervensi yang disesuaikan dengan kelompok pendapatan tertentu. Temuan ini memberikan implikasi praktis bagi pembuat kebijakan, otoritas pajak, dan pendidik untuk merancang strategi yang lebih terarah dalam memerangi penghindaran pajak di Indonesia. Using quantitative analysis through structural equation modeling (SEM-PLS), this study examines the complex interactions between tax education, taxpayer perceptions, economic stability, and tax evasion in Indonesia. A sample of 175 respondents was drawn from diverse demographic backgrounds. The results reveal that tax education has a significant effect in reducing tax evasion, underscoring the importance of educational programs in enhancing compliance. Furthermore, positive taxpayer perceptions and stable economic conditions exhibit negative correlations with tax evasion, highlighting their crucial roles in fostering compliant behavior. The moderating effect of income level indicates the necessity for tailored interventions targeting specific income groups. These findings offer practical implications for policymakers, tax authorities, and educators in designing more targeted strategies to combat tax evasion in the Indonesian context.

Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Lambut, Adventinus K; Purba, Pebisitona Mesajaya
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5801

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.

How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.

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