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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) EQIEN - JURNAL EKONOMI DAN BISNIS TIN: TERAPAN INFORMATIKA NUSANTARA JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Skena Bisnis
Hasrul Siregar
IBBI UNIVERSITY
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Pengaruh Good Corporate Governance, Corporate Social Responsibility, dan Ukuran Perusahaan terhadap Manajemen Laba Halim, Samuel Anthony; Gani, Petrus; Siregar, Hasrul; Fajrillah, Fajrillah
TIN: Terapan Informatika Nusantara Vol 1 No 4 (2020): TIN: September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The purpose of this study was to analyze the effect of good corporate governance which is proxied with audit comitee, board of commissioners, and managerial ownership on earning management, analyze the effect of corporate social responsibility on earning management, analyze the effect of firm size on earning management, and analyze the effect of audit comitee, board of commissioners, managerial ownership, corporate social responsibility on earning management. The research method is hypothesis test. The data source of this research includes secondary data. Population in this study are BUMN companies listed on the Indonesia Stock Exchange for the 2016-2018 period which amounts to 20 companies. The sampling technique used in this study was purposive sampling and obtained a sample of 16 companies. The data analysis technique used is the classical assumption test which includes the normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression, and hypothesis testing which includes the T test, F test, and the coefficient of determination test. The result obtained from the t result indicate that corporate social responsibility and audit comitee have a positive effect on earning management, while board of commissioners, managerial ownership, and firm size have a negative effect on earning management. From the result of the F test, the calculated of F value is obtained, 14,100 that is bigger than F table 2,32 which means that it shows that the independent variable simultaneously affects the dependent variable. The test coefficient of determination show that 58,2% earning management has effected by audit comitee, board of commissioners, managerial ownership, corporate social responsibility, and firm size. The remaining 41,8% has explained by other variable what is not explained in this study such as leverage and profitability.
PERAN LEMBAGA KEUANGAN MIKRO DALAM PEMBERDAYAAN EKONOMI MASYARAKAT KECIL MENENGAH Esty Pudyastuti; Hasrul Siregar; Martin Luter Purba; Wisnu Yusditara; Hendrik E.S. Samosir
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1298

Abstract

The purpose of this study was to determine the role of microfinance institutions in empowering the small and medium-sized communities. SMEs really need the role of microfinance institutions, especially in terms of funds to expand markets and develop their businesses, so as to make a large contribution to the national economy. The role of MFIs has been tested, survived the economic crisis and even strengthened. MSMEs are business units where the Indonesian economy has so far relied heavily on MFIs. It is not surprising that many parties have turned their attention to MFIs, but the attention given has not fully touched the face of MFIs with fundamental questions. microfinance institutions so that they can actually strengthen and develop as micro, small and medium enterprises, especially financial institutions in small communities. This microfinance institution was established because it was driven by the community's need for funds to develop their business. the question about the need for funds faced by the majority of the community has been responded positively by several people who are willing to lend some of their funds for MSME capital. Funds lent to customers come from the MFI's own funds or from depositing funds into the microfinance fund of the client's institution. Judging from the potential and funding sources that have been implemented, the MFI actually serves customers and manages them based on. If financial institutions can coordinate fund management with each other, then this can be a huge advantage
Analisis Pengaruh Kesadaran Wajib Pajak Sanksi dan Tingkat Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Hasrul Siregar; Sri Juliana Sari Djakaria; Sovia Lolita Apriani Pardede; Mipo Mipo; Rifdah Dara Riyan; Corinna Wongsosudono
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6889

Abstract

Taxes are one of the main sources of revenue for the state. In this case, tax revenues are used to fund  government spending, including funding in the public interest. Therefore, awareness and compliance of  taxpayers is very necessary. This study is a quantitative descriptive study conducted by the Medan  Petisah Tax Service Office. The aim of this study is to determine the impact of taxpayer awareness,  penalties and understanding of taxation on tax compliance. The population in this study were registered  taxpayers at KPP Pratama Medan Petisah, totaling 133,938 people, and 100 respondents were  interviewed. The variables in this study are taxpayer awareness (X1), sanctions (X2), taxpayer  understanding level (X3), and taxpayer compliance (Y). The method used to collect respondent results  using a questionnaire. Results showed that taxpayer awareness and understanding had a significant  impact on tax compliance. While the tax penalty variable does not have a significant impact on tax  compliance. The results of the t- test gave a p- value 0. 05 for the variables X1, X3, while for the control  penalty variable (X2) the p- value was 0.05. The conclusion of this study is that taxpayer awareness,  sanctions and taxpayer understanding have a significant impact on tax compliance at KPP Pratama  Medan Petisah.
Pengaruh Profitability, Leverage Dan Liquidity Terhadap Tax Avoidance Studi Kasus Pada Perusahaan Food And Beverage Riyan, Rifdah Dara; Gultom, Cory Nova tamara; Wongsosudono, Corinna; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Pudyastuti, Esty
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 1 (2024): 30 Juli 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i1.9118

Abstract

Penelitian ini dilakukan dengan tujuan adalah untuk mengetahui Pengaruh Profitability, Leverage, Liquidity terhadap Tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Dimana populasi yang diambil untuk penelitian ini yaitu perusahaan food and bevarage yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 serta sampel yang diambil untuk penelitian ini ada 13 perusahaan dikali 4 tahun sehingga dapat 52 data yang diobservasi. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda sedangkan uji hipotesis yang digunakan dalam penelitian ini adalah uji t atau uji parsial, uji f atau uji simultan dan uji determinasi. Hasil regresi liniear berganda yaitu ETR = 32,416 - 0,562X1 – 0,024X2 - 0,004X3. Hasil penelitian ini menunjukan bahwa profitability, Leverage, Liquidity berpengaruh secara simultan terhadap Tax Avoidance sedangkan secara parsial hanya Profitability yang berpengaruh terhadap Tax Avoidance.
Pengaruh Sales Growth Dan Transfer Pricing Terhadap Tax Avoidance Wongsosudono, Corinna; Wati, Widya; Riyan, Rifdah Dara; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Faridani, Mutia Riska
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8417

Abstract

This research aims to determine the effect of tax avoidance. The variables tested in this research are sales growth and transfer pricing as independent variables. The dependent variable used is tax avoidance. The population used in this research is 72 food and beverage companies listed on the Indonesia Stock Exchange 2018-2021. The sample in this research was 9 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis. The results of this research show that partial sales growth has a positive effect. Transfer pricing partially has a negative effect. The research conclusion is that simultaneously sales growth and transfer pricing influence tax avoidance.
PENGARUH CORPORATE SOCIAL RESPOSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Gani, Petrus; Siregar, Hasrul; Mipo, Mipo; Siregar, Geby Selvia
Skena Bisnis Vol. 1 No. 2 (2024): Skena Bisnis Journal (SB)
Publisher : Fakultas Ilmu Sosial Dan Humaniora, Universitas Ibbi

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social resposibility terhadap nilai perusahaan. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah tanggung jawab perusahaan terhadap nilai perusahaan selama dari tahun 2019 sampai dengan tahun 2023 yang berjumlah 55 perusahaan dan sampel penelitian 11 perusahaan. Teknik analisa data menggunakan uji asumsi klasik, analisis regresi linier berganda, uji f, uji t, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial dimensi ekonomi, dimensi lingkungan dan dimensi sosial berpengaruh terhadap nilai perusahaan. Secara simultan bahwa dimensi ekonomi, dimensi lingkungan dan dimensi sosial berpengaruh terhadap nilai perusahaan. Besarnya koefisien determinasi sebesar 0,438 artinya kemampuan variabel dimensi ekonomi, dimensi lingkungan dan dimensi sosial menjelaskan pengaruhnya terhadap variabel nilai perusahaan sebesar 43,8% sedangkan sisanya sebesar 42,8% merupakan variabel pengungkapan lainnya tidak diungkapkan oleh perusahaan dalam penelitian ini. Kesimpulan menyatakan bahwa secara parsial dan simultan, dimensi ekonomi, dimensi lingkungan dan dimensi sosial berpengaruh terhadap nilai perusahaan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di bursa efek Indonesia tahun 2019 – 2023.
Pengaruh Struktur Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Perdagangan Jasa Dan Investasi Yang Terdaftar Di BEI Periode 2019-2022 Riyan, Rifdah Dara; Balqis, Khairunnisa; Wongsosudono, Corinna; Faridani, Mutia Riska; Pardede, Sovia Lolita Apriani; Siregar, Hasrul
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 7, No 1 (2025): Juli 2025
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v7i1.11394

Abstract

Penelitian bertujuan untuk mengetahui pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan pada perusahan sektor perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2019-2022.  Metode penelitian deskriptif kuantitatif digunakan dalam penelitian ini. Sampel penelitian yang digunakan dalam penelitian ini adalah sebanyak 37 perusahaan dikali 4 tahun jadi total pengamatan 148 data observasi di perusahaan perusahaan yang termasuk dalam sektor ini perdagangan, jasa dan investasi tercatat pada tahun 2019 hingga 2022 di Bursa Efek Indonesia. Analisis regresi linier berganda merupakan metode analisis data yang digunakan. Kesimpulan dari penelitian ini menunjukkan bahwa selama periode 2019 2022, Struktur Modal (DER) secara parsial berpengaruh negatif terhadap Nilai Perusahaan (PBV) perusahaan perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia. Sedangkan Profitabilitas (ROE) dan Ukuran Perusahaan secara parsial tidak berpengaruh signifikan terhadap Nilai Perusahaan (PBV) pada perusahaan perdagangan, jasa dan investasi yang terdaftar di BEI periode 2019-2022.  Secara simultan Struktur Modal (DER), Profitabilitas (ROE), Ukuran Perusahaan berpengaruh signifikan terhadap Nilai Perusahaan (PBV) pada perusahaan perdagangan, jasa dan investasi yang terdaftar di BEI periode 2019-2022.
Pengaruh Penghindaran Pajak Dan Risiko Pajak Terhadap Biaya Utang Studi Kasus Pada Perusahaan Sektor Makanan Dan Minuman Rifdah Riyan Dara; Tiari Dakhi; Sovia Lolita Apriani Pardede; Corrina Wongsosudono; Mutia Riska Faridani; Hasrul Siregar
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i2.10624

Abstract

This research aims to determine the effect of debt costs. The variables tested in this research are tax avoidance and tax risk as independent variables. The dependent variable used is the cost of debt. The population studied in this research were 72 food and beverage sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this research was 11 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis using the SPSS version 26.0 application. The results of this research show that partially the influence of tax avoidance and tax risk has no effect. The conclusion is that partially the influence of tax avoidance and tax risk has no effect. Meanwhile, simultaneously the influence of tax avoidance and tax risk has no effect on the cost of debt.
Pengaruh Profitability, Leverage Dan Liquidity Terhadap Tax Avoidance Studi Kasus Pada Perusahaan Food And Beverage Riyan, Rifdah Dara; Gultom, Cory Nova tamara; Wongsosudono, Corinna; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Pudyastuti, Esty
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 1 (2024): 30 Juli 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i1.9118

Abstract

Penelitian ini dilakukan dengan tujuan adalah untuk mengetahui Pengaruh Profitability, Leverage, Liquidity terhadap Tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Dimana populasi yang diambil untuk penelitian ini yaitu perusahaan food and bevarage yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 serta sampel yang diambil untuk penelitian ini ada 13 perusahaan dikali 4 tahun sehingga dapat 52 data yang diobservasi. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda sedangkan uji hipotesis yang digunakan dalam penelitian ini adalah uji t atau uji parsial, uji f atau uji simultan dan uji determinasi. Hasil regresi liniear berganda yaitu ETR = 32,416 - 0,562X1 – 0,024X2 - 0,004X3. Hasil penelitian ini menunjukan bahwa profitability, Leverage, Liquidity berpengaruh secara simultan terhadap Tax Avoidance sedangkan secara parsial hanya Profitability yang berpengaruh terhadap Tax Avoidance.
Co-Authors Balqis, Khairunnisa Corinna Wongsosudono Corrina Wongsosudono Esty Pudyastuti Fajrillah, Fajrillah Faridani, Mutia Riska Gani, Petrus Gultom, Cory Nova tamara Halim, Samuel Anthony Hendrik E.S. Samosir Martin Luter Purba Mipo Mipo Mipo, Mipo Mutia Riska Faridani Pardede, Sovia Lolita Apriani Petrus Gani Pudyastuti, Esty Rifdah Riyan Dara Rifdah Riyan Dara Riyan, Rifdah Dara Siregar, Geby Selvia SOVIA LOLITA APRIANI PARDEDE Sri Juliana Sari Djakaria Tiari Dakhi Widya wati Wisnu Yusditara