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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) The Management Journal of Binaniaga Jurnal ULTIMA Accounting Jurnal Manajemen Strategi dan Aplikasi Bisnis Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Community Services: Sustainability and Empowerment KALBISIANA Jurnal Sains, Bisnis dan Teknologi Baktimu : Jurnal Pengabdian Kepada Masyarakat Akurasi Baktimu : Jurnal Pengabdian Kepada Masyarakat Societal Serve: Journal of Community Engagement and Services
Basuki Toto Rahmanto
Universitas Ary Ginanjar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Akurasi

 1 
PENGARUH DIVIDEN PAYOUT RATIO, TINGKAT PERTUMBUHAN, DAN UKURAN PERUSAHAN TERHADAP STRUKTUR MODAL PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2013-2017. David David; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.161

Abstract

Abstract: This study aims to determine the effect of dividend payout ratio, firm size, and company growth rate on the capital structure of pharmaceutical companies in Indonesia Stock Exchange year 2013-2017. The sample selection technique used purposive sampling and research sample obtained 9 companies. The data analysis method used is multiple linear regression analysis. Data analysis techniques used are classical assumption test and multiple linear analysis. Based on the results of the analysis shows that the dividend payout ratio does not affect the capital structure, firm size does not affect the capital structure, corporate growth has no effect on capital structure.
Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Talitha Valmai Yossanda; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.277

Abstract

This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with the independent commissioner as moderation. This research examines in 2015-2019. The sampling technique used is the purposive sampling method and the number of samples is 34 companies. The research analysis used is multiple linear regression analysis and moderated regression analysis (MRA). The results showed that Earnings Management has a significant positive, capital intensity has a significant negative while liquidity has no significant effect. The moderate independent commissioner is not able to moderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while the independent commissioner can moderate the influence of earnings management on tax aggressiveness. AbstrakPenelitian ini membahas tentang pengaruh manajemen laba, intensitas modal dan likuiditas terhadap agresivitas pajak pada saham-saham yang diterbitkan secara publik oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan komisaris independen sebagai moderasi. Penelitian ini diteliti pada periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan jumlah sampel sebesar 34 perusahaan. Analisis penelitian yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba memiliki pengaruh positif terhadap agresivitas pajak, intensitas modal berpengaruh negatif terhadap agresivitas pajak sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak. Komisaris independen tidak dapat memoderasi pengaruh intensitas modal dan likuiditas terhadap agresivitas pajak sedangkan komisaris independen dapat memoderasi pengaruh manajemen laba terhadap agresivitas pajak. Kata Kunci: agresivitas pajak, intensitas modal, komisaris independen, likuiditas, manajemen laba.
Analisis reaksi pasar saham terhadap pengumuman lockdown Covid – 19 lima negara wilayah Asia Tenggara Eka Yuning Pratiwi; Isbandini Veterina; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.701

Abstract

The capital market is susceptible to changes or events happening inside or outside the country. Changes in the capital market will affect them directly or indirectly to the economy. The announcement of COVID – 19 lockdown is one of the major impacts on the capital market nowadays. This study aims to determine whether there are significant differences in returns before and after the announcement of the COVID – 19 lockdown in five countries in the Southeast Asia region. The five countries were selected based on the fifth highest population (Indonesia, Philippines, Vietnam, Thailand, and Myanmar). The period of observation is 90 days, and the forecast period is 21 days; the window period is ten days before and ten days after the announcement. The results showed that there was no significant difference in returns before and after the announcement in five countries in the Southeast Asia region.
Co-Authors Agnes Tamara Indira Aida Fajriyah Alan Adiansyah Alfain Faza Zakiyya, Muhammad Anggreni Putri Annisa Sakinah Jaya Anto Ariyanto, Anto Ar, Nursyam Atep Supriadi Bayu Gusti Pangestu Budi Kurniawan Budi Kurniawan Cindy Metta Saputra Claudina Santina Putra Pertiwi Cynthia dewi Suhendar David David Dede Agus Supardi Diyan Lestari Diyan Lestari Donant Alananto Iskandar Donant Alananto Iskandar, Donant Alananto Eka Yuning Pratiwi Febriansyah Febriansyah Firman Adopati Frans Sudirjo Ghifari Alif Auladi Hana Nawal Ramadhanti Ika Suhartanti Darmo Iman Sofian Suriawinata Isbandini Veterina Juminawati, Sri Karen, Ester Kevin Alexander KMT Lasmiatun Komara Wastu Jatnika Lasmiatun, KMT Mariah Mariah Mariah Mariah Mariah, Mariah Medika Purnama Sari Sinaga Melinda Melinda Moh. Zaini Muchtar, Abdul Haris Nathasya Mutiara Cahyani Kurniawan Nursyam AR Putri, Anggreni Ramli Toalib Reza Bagus Setiawan Romario Romario Rusmardiana, Ana Sarah Apriani, Sarah Siti Nurjanah Siti Ruhana Daara Siti Ruhana Dara Siti Ruhana Dara Sri Lestari Suwandi Suwandi Syamsinar Syamsinar Syamsinar Take Juwitara Talitha Valmai Yossanda Toalib, Ramli Vina Meliana Vina Meliana, Vina Wulan Sari Ardiyanti Yatim, Hertasning