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All Journal Jurnal Riset Akuntansi Jurnal Ilmiah ESAI Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi dan Ekonomi Pajak: Perspektif Global
Artie Arditha Rachman
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Economics, Econometrics & Finance Environmental Science

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Audit Opinions and Experiences Impact on Decision of Credit Analyst Artie Arditha Rachman; Endang Asliana
Jurnal Ilmiah ESAI Vol 7 No 2 (2013)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v7i2.987

Abstract

The aim of the research is to do empirical examination about the role of independent auditor opinion and credit analysts’ experience to the credit decision. Previous research had shown that audit opinion made by independent auditor influenced the decision made by credit analysts. Other research also shown that experience influenced the decision making process. Combining the two factors, this research shows the results supporting previous research. Each independent variables shows that the effect of audit opinion and credit analysts’ experience is statistically significant to the decision made by credit analysts’. The interaction between both variables also exists in this research.Key word: decision making, audit report, experience
Stock Portfolio Performance Analysis in Estate Crop Subsector Using Sharpe Measure, Treynor Measure, and Jensen Measure Artie Arditha Rachman; Igo Febrianto
Jurnal Ilmiah ESAI Vol 6 No 3 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i3.999

Abstract

Investors form a stock portfolio in order to gain returns from several sources and distribute possible risks. Several methods are required when forming a stock portfolio to measure and evaluate portfolio performance. The current research showed different results of the Sharpe Measure, Treynor Measure, and Jensen Measure when measuring stock portfolio performance in estate crop companies listed in Indonesia Stock Exchange. The data used in this research were stock data of PT Astra Agro Lestari Tbk. (AALI), PT PP London Sumatera Tbk. (LSIP), and PT Bakrie Sumatera Plantation Tbk. (UNSP), data of stock composite index, and Bank of Indonesia rate, taken from January 2006 to January 2012. The Sharpe Measure result showed that best stock combination came from portfolio of AALI and LSIP, while The Treynor Measure and The Jensen Measure result showed that the best stock combination came from AALI and UNSP. The difference was caused by using of different risk variable in the calculation of each measurement. This difference makes investors have chances to decide which method is suitable to investor perception of risk in forming portfolio. Keywords: portfolio, Sharpe, Treynor, Jensen.
Credit Analysts’ Decisions on the Information of Entity Survival Uncertainty in Independent Auditors’ Reports Artie Arditha Rachman; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 6 No 2 (2012)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v6i2.1006

Abstract

The aim of this study was to give empirical findings concerning loan decisions made by bank loan officers when uncertainty aspect is stated in the audit report. The research participants were the bank loan officers in Lampung Province. The findings showed that the bank loan officers’ decisions for disclaimer opinions in assessing the entity’s profitability, assessing the entity’s ability to fulfill his/her debt obligations, and granting a loan to the entity were statistically different from the unqualified opinion unexceptional with explanatory paragraph. Another finding also showed that in disclaimer opinions the loan officers in finding additional information were statistically not different from the unqualified opinion unexceptional with explanatory paragraph. The last finding shows that the bank loan officers in both groups have the same perception about the influence of audit report. In general, this research findings are consistent with those of previous studies.Keywords: decision making, audit report, survival uncertainty, loan officers
PENGARUH PROFITABILITAS, SALES GROWTH, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Perusahaan Sektor Properties dan Real Estate yang Terdaftar di BEI Tahun 2019-2022) Alhaque Ferdiansyah; M. Muhayin A. Sidik; Artie Arditha Rachman
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i4.4944

Abstract

This study aims to determine the effect of profitability, sales growth and firm size on tax avoidance in property and real sector companies estate listed on BEI in 2019-2022. Variable independent in this research are profitability, sales growth and firm size. Meanwhile, the dependent variable in this research is tax avoidance. This research was tested using the SPSS version 26 test tool with tools multiple linear regression analysis. The sampling method uses purposive sampling method and obtained a total sample of 18 companies mining sector for 4 years, namely 2019-2022. So that data 72 financial report data were obtained and then data outliers were carried out So 52 data were obtained which were used as research samples. The results of this research are simultaneously profitability, sales growth and firm size influences tax avoidance. Partially profitability and sales growth has an effect on tax avoidance, but firm size does not influence on tax avoidance. Keyword: tax avoidance, profitability, sales growth, and firm size
Pengaruh Institutional Ownership, Likuiditas, dan Firm Size terhadap Kebijakan Utang pada Perusahaan Sektor Pertambangan di BEI Tahun 2019-2022 Diah Nuraini; Evi Yuniarti; Artie Arditha Rachman
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2611

Abstract

This research was conducted to determine the effect of institutional ownership, liquidity and firm size on debt policy in mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This research uses 3 independent variables in the form of institutional ownership which is measured by comparing shares owned by institutions to outstanding shares, liquidity which is measured by the current ratio, and firm size which is measured by ln.total assets. The dependent variable is debt policy, measured using the debt to equity ratio. The population in this research is 87 mining sector companies registered on the IDX in 2019-2022. Sampling used purposive sampling technique. The total research sample was 45 companies with 144 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that partially and simultaneously institutional ownership, liquidity and firm size has an effect debt policy.
Uji Pengaruh Pajak, Profitabilitas, dan Leverage terhadap Keputusan Transfer Pricing: (Studi Kasus Perusahaan Manufaktur) Ni Made Kartika Putri; Artie Arditha Rachman; Lihan Rini Puspo Wijaya
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2708

Abstract

Globalization has had a significant impact on various aspects of life, including the economy, which has driven the growth of multinational companies in Indonesia. One practice that has become increasingly relevant in this context is transfer pricing, which refers to the determination of prices between divisions within a multinational company. This study aims to analyze the effects of taxes, profitability, and leverage on transfer pricing decisions in manufacturing companies, using a sample of 16 companies and data analysis with SPSS version 25. The results show that taxes and profitability do not have a significant impact, consistent with some previous studies. However, leverage was found to influence transfer pricing decisions, with companies having higher leverage tending to avoid transfer pricing practices in order to maximize profits. This study provides insights into the factors affecting transfer pricing decisions in manufacturing companies and the implications for tax management and financial strategies in the context of globalization dynamics.
Uji Pengaruh Pendapatan dan Biaya Operasional terhadap Kinerja Keuangan : (Studi Kasus Subsektor Hotel, Restoran, dan Pariwisata di BEI) Leya Safitri; Artie Arditha Rachman; M Muhayin A Sidik
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.580

Abstract

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.
Keputusan Auditor Memberikan Pernyataan Going Concern : Peran Financial Distress, Profitabilitas, Leverage, dan Likuiditas Pada Sektor Energi BEI Periode 2020-2023 Ajeng Meilana Sari; Artie Arditha Rachman; M. Muhayin A. Sidik
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.581

Abstract

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.
Co-Authors Ajeng Meilana Sari Alhaque Ferdiansyah Damayanti Damayanti Diah Nuraini Endang Asliana Evi Yuniarti Igo Febrianto Leya Safitri Lihan Rini Puspo Wijaya M Muhayin A Sidik M. Muhayin A. Sidik Ni Made Kartika Putri