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All Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Journal of Social And Economics Research Journal of Community Service Journal of Economics and Management Scienties Jurnal Penelitian dan Pengabdian Masyarakat Ekasakti Pareso Jurnal Akuntansi Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research Jurnal Riset & Sains Ekonomi Jurnal Riset Akuntansi
Andre Bustari
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Ekasakti Padang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH PEMEGANG SAHAM PENGENDALI TERHADAP KOMPENSASI DIREKSI DENGAN MEKANISME PEMEGANG SAHAM INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Bustari, Andre
Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.231 KB) | DOI: 10.22216/jbe.v3i3.2489

Abstract

Penelitian ini bertujuan untuk membuktikan pemegang saham pengendali terhadap kompensasi direksi dengan mekanisme pemegang saham institusional sebagai variabel pemoderasi. Sampel penelitian ini adalah 22 perusahaan yang menjadi emiten tetap terbesar termasuk kedalam Likuiditas 45 (LQ45) dari periode 2011 sampai dengan 2015. Metode penelitian yang digunakan adalah metode kuantitatif. Uji statistik yang gunakan dalam penelitian ini adalah Regresi Linear Berganda. Teori keagenan memperediksi bahwa pemegang saham pengendali berpengaruh positif terhadap kompensasi direksi. Hasil penelitian pertama tidak dapat membuktikan pengaruh pemegang saham pengendali terhadap kompensasi direksi dikarenakan fungsi pemegang saham pengendali dilaksanakan oleh Komite Independen sesuai yang diisyaratkan oleh peraturan-peraturan yang diterbitkan oleh Otorita Jasa Keuangan sehingga pemegang saham pengendali tidak mempengaruhi pemberian kompensasi kepada direksi. Hasil penelitian kedua tidak membuktikan pengaruh pemegang saham institusional dalam memperlemah pengaruh pemegang saham pengendali terhadap kompensasi direksi. Ini diduga pemegang saham institusional menilai pemberian kompensasi dan pengawasnya sudah dilaksanakan dengan adanya komite independen internal perusahaan. This study aims to prove the controlling shareholder to the compensation of the directors with the mechanism of institutional shareholders as a moderating variable. The sample of this research is 22 companies which become the biggest listed company including into Liquidity 45 (LQ45) from period 2011 to 2015. The research method used is quantitative method. The statistical test used in this study is Multiple Linear Regression. The agency theory predicts that the controlling shareholders positively influence the compensation of the board of directors. The results of the first study cannot prove the influence of the controlling shareholder on the compensation of the directors because the controlling shareholder function is carried out by the Independent Committee in accordance with the rules issued by the Financial Services Authority so that the controlling shareholder does not affect the compensation to the directors. The results of the second study do not prove the influence of institutional shareholders in weakening the influence of the controlling shareholder on the compensation of the directors. It is alleged that the institutional shareholders assess the compensation and the supervisor has been implemented with the company's internal independent committee.
Pengaruh Kinerja Manajemen UMKM di Kota Padang terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Andre Bustari; D Desmiwerita
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.12

Abstract

Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research
PENGARUH REPRESENTATIVENESS BIAS TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DI GALERY BURSA EFEK INDONESIA UNP KOTA PADANG Andre Bustari
Journal of Social and Economics Research Vol 5 No 1 (2023): JSER, June 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i1.91

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh representativeness bias terhadap pengambilan keputusan investasi saham di Galeri Investasi Bursa Efek Indonesia UNP kota Padang. Penelitian ini dikategorikan sebagai penelitian kuantitatif. Populasi dalam penelitian ini adalah nasabah yang terdaftar dalam Galery Bursa Efek Indonesia UNP Padang pada tahun 2019 sebanyak 223 nasabah dan sampel 69 nasabah. Metode analisis yang digunakan adalah regresi linear sederhana . Hasil penelitian ini menunjukkan bahwa representativness bias, berpengaruh terhadap pengambilan keputusan investasi saham di Galeri Bursa Efek Indonesia UNP Padang. Hasil ini juga meminta emiten untuk meningkatkan kinerja keuangan agar dapat direkomendasikan pada pakar investasi dan terus berinvestasi.
Pengaruh Kinerja Keuangan Terhadap Interest Coverage Ratio (ICR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020 di Masa Pandemi Covid-19 Pangestu, Angelia Yoga; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 4 (2023): Ekasakti Pareso Jurnal Akuntansi (Oktober 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i4.965

Abstract

This study aims to analyze the effect of financial performance on the Interest Coverage Ratio (ICR) of manufacturing companies listed on the Indonesia Stock Exchange in 2020 during the covid-19 pandemic. The financial performance consists of: Profitability, activity, liquidity and leverage. This type of research uses a quantitative with a descriptive approach. The population in this study were 190 manufacturing companies listed on the Indonesia Stock Exchange in 2020. Using the purposive sampling method, 58 samples of manufacturing companies were obtained. Data analysis used classical assumption test, multiple determination coefficient analysis (R2), multiple linear regression analysis, t test (partial) and F test (simultaneous). The results of the study found that profitability had an insignificant positive effect on Interest Coverage Ratio (ICR), activity had a significant positive effect on Interest Coverage Ratio (ICR), liquidity had an insignificant positive effect on Interest Coverage Ratio (ICR), leverage had an insignificant negative effect on Interest Coverage Ratio (ICR), while profitability, activity, liquidity and leverage have a significant positive effect simultaneously on Interest Coverage Ratio (ICR).
Pengaruh Pengetahuan Pajak dan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Embriati, Embriati; Bakkareng, Bakkareng; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 4 (2023): Ekasakti Pareso Jurnal Akuntansi (Oktober 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i4.966

Abstract

Penelitian ini membahas tentang pengaruh pengetahuan perpajakan dan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak pada Kantor Badan Keuangan Daerah Kabupaten Kepulauan Mentawai. Pengolahan data dalam penelitian ini menggunakan model regresi berganda. Sumber data dalam penelitian ini adalah data primer yang diperoleh langsung dari responden penelitian melalui kuesioner yang disebarkan. Sampel yang diambil dalam penelitian ini menggunakan teknik Incidental Sampling dan Rumus Slovin. Hasil analisis dari penelitian ini menunjukkan bahwa variabel pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak dengan nilai signifikan ? (0,000 < 0,05). Variabel sistem administrasi perpajakan modern berpengaruh positif terhadap kepatuhan wajib pajak ? (0,000 < 0,05). Variabel Pengetahuan Perpajakan dan sistem administrasi perpajakan modern secara simultan berpengaruh terhadap kepatuhan wajib pajak dengan nilai signifikansi ? (0,000 > 0,05). Berdasarkan hasil penelitian ini, diharapkan penelitian selanjutnya dapat memperluas populasi penelitian yaitu dengan memperbanyak jumlah responden yang bekerja pada Badan Keuangan Daerah Kepulauan Mentawai. Pentingnya peningkatan pengetahuan perpajakan di kalangan masyarakat adalah untuk menciptakan persepsi positif. Lembaga pemungut pajak akan lebih baik jika membantu wajib pajak memahami perpajakan. Petugas pajak diharapkan lebih intens dalam melakukan sosialisasi kepada wajib pajak, baik secara langsung yaitu mengumpulkan wajib pajak pada suatu tempat kemudian melakukan sosialisasi, maupun secara tidak langsung yaitu melalui media massa atau media sosial.
Pengaruh Tax Avoidance dan Profitabilitas Terhadap Nilai Perusahaan dengan Transparansi Informasi Sebagai Variabel Moderating pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Tahun 2017-2020 Ariani, Iren; Jhon Rinaldo; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1020

Abstract

Memiliki tujuan guna meneliti pengaruh tax avoidance dan profitabilitas terhadap nilai perusahaan dimana transparansi infromasi menjadi variabel moderasi. Dalam penelitian ini yang menjadi objek penelitian yaitu perusahaan manufaktur di BEI. Data yang digunakan mulai tahun 2017 hingga 2020. Jenis penelitian yang dipergunakan yaitu penelitian kuantitatif. Sementara datanya mempergunakan data sekunder. Populasi penelitian merupakan perusahaan Manufaktur sub sector makanan dan minuman berjumlah 31 perusahaan. Teknik mengambil sampelnya mengunakan purposive sampling, didapatkan sampel sejumlah 13 perusahaan. Metode analisis yang dipergunakan yaitu metode analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, koefisien determinan, serta uji hipotesis dengan MRA, uji t serta uji F. Hasil penelitian antara lain : 1) tax avoidance secara parsial tidak memengaruhi nilai perusahaan, 2) profitabilitas secara parsial memengaruhi nilai perusahaan, 3) tax avoidance dan profitabilitas secara simultan memengaruhi nilai perusahaan, 4) transparansi informasi memperlemah pengaruh tax avoidance pada nilai perusahaan, 5) transparansi informasi memperlemah pegaruh profitabilitas pada nilai perusahaan.
Pengaruh Pajak Penghasilan, Tunneling Incentive, dan Tax Minimization Terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Listing di BEI pada Tahun 2016-2020 Mahdeni, Hamdika; Teti Chandrayanti; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1027

Abstract

Penelitian ini bertujuan untuk melihat bagaimana pengaruh pajak penghasilan, tunneling incentive dan tax minimization terhadap keputusan transfer pricing. Sampel pada penelitian ini perusahaan manufaktur sektor industri barang konsumsi yang listing di Bursa Efek Indonesia   yaitu sebanyak 10 perusahaan dengan periode penelitian selama 4 tahun yaitu 2016-2020. Penelitian ini menggunakan data sekunder yang di peroleh dari laporan keuangan yaitu laporan laba rugi komprehensif, laporan posisi keuangan, laporan perubahan ekuitas, dan laporan arus kas. Hasil penelitian menunjukan bahwa pajak penghasilan secara parsial berpengaruh signifikan dan memiliki arah positif terhadap keputusan transfer pricing. Tunneling incentive secara parsial  berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing. Tax minimization secara parsial berpengaruh signifikan dan memiliki arah negatif terhadap keputusan transfer pricing. Variabel pajak penghasilan, tunneling incentive dan tax minimization secara simultan berpengaruh siginifikan terhadap keputusan transfer pricing.
Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021) Vegi Caisar Pratama; Rina Asmeri; Andre Bustari
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1054

Abstract

This study aims to examine the effect of Leverage, Liquidity, Profitability, Company Size and Company Age on the Quality of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population of this study consisted of 32 manufacturing companies listed on the Stock Exchange and the sampling method was carried out by purposive sampling. With this method, a sample of 15 companies was obtained with an observation period of 4 years (2018-2021) so that the number of observations was 60. The annual report data is accessed through the Indonesia Stock Exchange website (www.idx.co.id).Variable Quality of Financial Statements is measured by the Multiple Linear Regression Formula measured by the total Variable x, Variable x Leverage is measured by DAR = Total Debt: Total Assets, Liquidity is measured using the formula Current Ratio = Current Assets: Current Liabilities, Profitability is measured using the formula ROA = Net income after tax: Total assets, company size is measured using the formula Company Size = Ln Total assets, company age is measured using the formula Company age = Research year. The data used in this research is quantitative data. The data collection technique used in this research is the proportional sampling method. The data analysis technique used multiple linear regression analysis.The results showed that: 1) Leverage had a partial effect on the quality of financial statements, 2) Liquidity had a partial effect on the quality of financial statements, 3) Profitability had a partial effect on the quality of financial statements, 4) Company size had a partial effect on the quality of financial statements, 5) Age The company partially influences the quality of financial statements, and Leverage, Liquidity, Profitability, Company size and company age Simultaneously influence the quality of financial statements
Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Deki, Muhammat; Chandrayanti, Teti; Bustari, Andre
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1064

Abstract

This study was conducted to examine the effect of production costs and operating costs on the net profit of manufacturing companies in the Pharmaceutical Sub-Sector listed on the IDX for the 2016-2020 period. The research sample consists of 7 pharmaceutical sub-sector companies listed on the IDX. Meanwhile, there are 35 total observational data determined by purposive sampling. Annual report data obtained by indo-exchange file (IDX). The technique in collecting data is through documentation. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that production costs showed a significant effect on net income. Likewise, operating costs show a significant effect on net income. Meanwhile, it was simultaneously found that production costs and operating costs significantly affected net income.
Analisis Perbandingan Kinerja Perusahaan Sebelum dan Sesudah Employee Stock Option Program (ESOP) (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2017-2020) Rahmah, Siti; Asmeri, Rina; Bustari, Andre
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1065

Abstract

Implementation of the Employee Stock Option Program in this study aims to compare the company's performance both before and after the implementation of the Employee Stock Option Program for manufacturing companies listed on the IDX in 2017-2020. This research is a manufacturing issuer with as many as 193 companies. Purposive Sampling used in the sampling technique, so that a sample of 11 companies. Available analytical methods include descriptive statistical data analysis, normality test which also uses other tests (paired sample t test), and hypothesis testing with the Paired Sample Test and Wilcoxon test. The results of the study concluded that there were no differences in ROA, ROE, NPM, and TATO before and after the implementation of ESOP in manufacturing companies listed on the IDX for the 2017-2020 period.
Co-Authors AA Sudharmawan, AA Afrizal Yulianto Saputra Agung Agung Aidil Putra Ariani, Iren Bakkareng, Bakkareng Deki, Muhammat Delvianti Desmiwerita Dien Khaerunnisa Embriati, Embriati Fahira, Farekha Febbylia Febrian, Feby Fitri, Sonia Dana Hadya, Rizka Hakim, Harisman Hariyanti, Wiwil Hartati, Rice Jhon Rinaldo M Yusuf, Meli Nofrianti Mahdeni, Hamdika Marcelina, Sarah Meri Dwi Anggraini Meriyani Meriyani Monica Monica, Monica Monika, Monika MUHAMMAD TAUFIK Nofrianti, Meli Nurhayati Nurhayati Pangestu, Angelia Yoga Pratama, Irfan Putri, Maharani Meiliana Putri, Sri Yuli Ayu Putri, Sudela Resta, Anes Putri Rice Haryati Rina Asmeri, Rina Sabbrina, Windy Salfadri, Salfadri Savitri, Frazella Seprina, Elita Silvera, Dica Lady Sinta Dwi Wahyuni Sri Yuli Ayu Putri Sri Yuli Ayu, Putri Suci Ramadhani, Suci Sutardjo, Agus Teti Chandrayanti Utami, Wahyuni Reski Vegi Caisar Pratama Yani, Meri Yessy Febria Putri Yulia Syafitri YULIA SYAFITRI Yurisman, Haris Yusro, Ali