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All Journal WARTA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Bisnis Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Konstelasi: Konvergensi Teknologi dan Sistem Informasi Widyagama National Conference on Economics and Business (WNCEB) IIJSE E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Nursiam, Nursiam
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE Liomi Byannur; Nursiam Nursiam
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

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Abstract

Abstrak Penelitian ini memiliki tujuan agar mengetahui pengaruh Profitabilitas, Leverage, Sales growth, Ukuran Perusahaan dan Umur Perusahaan terhadap Tax Avoidance pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Penelitian ini adalah penelitian kuantitatif menggunakan data sekunder. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang masuk dalam index LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling yakni penelitian yang menggunakan sampel dengan kriteria tertentu di peroleh sebanyak 99 sampel perusahaan dalam kurun waktu tiga tahun. Teknik analisis yang digunakan dalam penelitian ini merupakan analisis regresi linier berganda yang diukur dengan alat bantu aplikasi SPSS versi 23. Hasil dari penelitian ini menyatakan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh terhadap tax avoidance sedangkan leverage, sales growth dan umur perusahaan tidak berpengaruh terhadap tax avoidance. Abstract This study aims to determine the effect of Profitability, Leverage, Sales growth, Company Size and Company Age on Tax Avoidance in LQ45 companies listed on the Indonesia Stock Exchange in 2017-2019. This research is a quantitative research using secondary data. The population used in this study are companies that are included in the LQ 45 index listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique in this study used purposive sampling, namely research that used samples with certain criteria to obtain as many as 99 samples of companies within a period of three years. The analytical technique used in this study is multiple linear regression analysis as measured by the SPSS version 23 application tool. The results of this study state that the profitability and firm size variables affect tax avoidance while leverage, sales growth and company age have no effect on tax avoidance..
PENGARUH SALES GROWTH, MANAJEMEN LABA, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019) Sazqia Dita Wibawa; Nursiam Nursiam
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

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Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh sales growth, manajemen laba, capital intensity, dan inventory intensity terhadap agresivitas pajak perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Pengumpulan data menggunakan metode purposive sampling. Dengan metode tersebut diperoleh sampel akhir sebanyak 258 perusahaan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari website BEI dan website masing-masing perusahaan. Teknik analisis data menggunakan analisis regresi linear berganda (multiple linear regression analysis) dengan menggunakan program SPSS versi 26. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh terhadap agresivitas pajak, sedangkan sales growth, capital intensity, dan inventory intensity tidak berpengaruh terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Abstract This study aims to analyze the effect of sales growth, earnings management, capital intensity, and inventory intensity on the tax aggressiveness of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Data collection using purposive sampling method. With this method, the final sample was obtained as many as 258 companies. The approach used in this research is a quantitative approach. The data in this study are secondary data obtained from the Indonesia Stock Excgane website and the websites of each company. The data analysis technique uses multiple linear regression analysis using the SPSS version 26 program. The results show that earnings management has an effect on tax aggressiveness, while sales growth, capital intensity, and inventory intensity have no effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.
Pengaruh Audit Internal, Efektivitas Pengendalian Internal, dan Penerapan Good Governance Terhadap Pencegahan Fraud Yesi Kumalasari; Nursiam Nursiam
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 5 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i5.3882

Abstract

Penelitian ini bertujuan untuk menganalisis apakah Audit internal, Pengendalian internal, Good governance memiliki pengaruh terhadap pencegahan fraud. penelitian ini dilakukan pada perusahaan perbankan yaitu Bank BPR Kandimadu Arta Kab. Karanganyar. Penelitian ini menggunakan metode purposive sampling. Pada populasi penelitian ini sebanyak 44 pegawai audit dan karyawan Bank BPR Kandimadu Arta Kab. Karanganyar. Variabel dependen pada penelitian ini adalah Pencegahan fraud dan variabel independen pada penelitian ini adalah Audit internal, Pengendalian internal, dan Good governance. Hasil dari penelitian ini menunjukan bahwa Pengendalian internal berpengaruh terhadap pencegahan fraud. Sementara untuk Audit internal dan Good governance tidak berpengaruh terhadap pencegahan fraud.
Penerapan Sistem Keuangan BUMDESA Amanah Di Desa Karanganyar Kecamatan Plupuh, Sragen Andy Dwi Bayu Bawono; Heppy Purbasari; Devi Afriantari Puspa Putri; Nursiam Nursiam; Banu Witono
Jurnal SOLMA Vol. 12 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i2.12600

Abstract

Background: Undang-undang Desa beserta peraturan turunannya telah merubah dan mendorong pola kemandirian di desa salah satu melalui keberadaan Badan Usaha Milik Desa (BUMDesa) sebagai pendorong perekonomian desa. Desa Karanganyar, Kecamatan Plupuh, Kabupaten Sragen telah memiliki BUMDesa bernama BUMDesa “Amanah” yang berdiri sejak Tahun 2018. Akan tetapi pengelolaan keuangan di BUMDesa tersebut belum sesuai dengan standar akuntansi keuangan yang berlaku dan salah satu unit usaha berupa pelayanan air minum belum memiliki pengelolaan produksi yang baik. Kegiatan ini bertujuan untuk mendampingi mitra (BUMDesa “Amanah”) dalam menyusun dan menerapkan Sistem Pengelolaan Keuangan Desa menggunakan Sistem Aplikasi Pengelolaan Keuangan BUMDesa, manajemen pengelolaan produksi dan pelayanan termasuk pengujian kualitas air minum Metode: Kegiatan ini terdiri dari FGD, Pelatihan penyusunan laporan keuangan yang mencakup pemahaman dasar-dasar akuntansi dan pendampingan manajemen produksi dan pelayanan unit PAM. Hasil: Hasil yang diperoleh selama kegiatan pengabdian masyarakat yaitu penetapan nama akun dan kode akun yang sesuai dengan SAK ETAP, penerapan aplikasi system pengelolaan keuangan BUMDesa Amanah, beserta hasil laboratorium pengujian air. Kegiatan pengabdian masyarakat di BUMDesa Amanah Desa Karanganyar Kecamatan Plupuh Kabupaten Sragen telah menghasilkan system pengelolaan keuangan BUMDesa yang dapat digunakan untuk membuat laporan keuangan secara terintegrasi dari masing-masing unit. Selain itu kegiatan ini juga menghasilkan pengujian kualitas air sebagai bentuk pemberian informasi kepada pelanggan SR
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Hanifa Fidiena; Nursiam Nursiam
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14436

Abstract

The purpose of this research was to determine the effect of profitability, company growth, asset structure, and company size on capital structure in the transportation and logistics sector on the Indonesia Stock Exchange. The population in this research were all transportation and logistics sector companies totaling 37 companies on the Indonesia Stock Exchange, during the period 2021-2023. The sampling technique used was purposive sampling, with this technique the final sample obtained was 18 companies with 54 analyzed data. The data analysis technique used is the classical assumption test and multiple linear regression analysis using the SPSS 25 application. The results of the analysis show that profitability has no effect on capital structure, growth rate has no effect on capital structure, asset structure has a significant negative effect on capital structure and company size has an effect on capital structure.
The Influence of Liquidity, Profitability, Leverage, and Economic Value Added on Stock Returns (Empirical Study on Basic and Chemical Industry Sector Manufacturing Companies Listed on the IDX in 2020-2022) Ilham Maulana Pribadi; Nursiam Nursiam
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14034

Abstract

This research aims to investigate how liquidity, profitability, leverage, and economic value added influence stock returns in manufacturing firms in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative methodology, concentrating on manufacturing firms within the basic industry and chemical sectors that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study utilizes purposive sampling, a technique for selecting samples based on specific predetermined criteria, yielding 85 samples. The gathered data were evaluated utilizing SPSS software through descriptive statistics and multiple regression analysis. This study found that overall, all independent variables (liquidity, profitability, leverage, and economic value added) impact stock returns. However, partial analysis shows that liquidity and economic value added do not influence stock returns. Conversely, profitability and leverage are proven to affect stock returns.
ANALISIS PENGARUH RISIKO PEMBIAYAAN DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Efrina Angginanda Widyawati; Nursiam Nursiam
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.630

Abstract

This study aims to analyze the influence of financing risk and operational efficiency on the profitability of Islamic commercial banks in Indonesia for the 2020-2022 period. This research is a research with a quantitative approach. The population used in this study is Sharia Commercial Banks in Indonesia for the 2020-2022 period. The sampling method used in this study was carried out by purposive sampling and the final sample of the study was obtained of 33 data. The data analysis methods used are descriptive statistical analysis tests and classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. This study uses multiple regression analysis methods, model feasibility test (f), hypothesis test (t), and determination coefficient test (R2). The results of the study provide empirical evidence that the capital adequacy ratio, financing to deposit ratio do not have a significant effect on return on assets, while operating costs of operating income have a significant effect on return on assets
Analisis Pengaruh CAR, NPF, FDR, dan BOPO Terhadap Kinerja Keuangan (ROA) Perbankan di Indonesia Vina Wijayanti; Nursiam Nursiam
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10223

Abstract

Artikel ini menganalisis pengaruh CAR, NPF, FDR, dan BOPO terhadap kinerja keuangan perbankan (ROA) di Indonesia, yang merupakan tujuan dari penelitian ini. Metode pemilihan sampel menggunakan teknik purposive sampling di Bank Umum Syariah yang terdaftar di Bank Indonesia (BI) untuk periode 2017-2022. Sampel dalam penelitian ini terdiri dari 10 perusahaan dengan total data sampel sebanyak 58. Teknik analisis data yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel NPF memiliki pengaruh terhadap kinerja keuangan (ROA), sementara CAR, FDR, dan BOPO tidak memiliki pengaruh terhadap kinerja keuangan (ROA). Pemilihan objek penelitian di Bank Umum Syariah menghasilkan keterbatasan dalam jumlah sampel dalam penelitian ini. Selain itu, variabel independen dalam penelitian ini hanya dapat menjelaskan 19,8% dari variabilitas variabel dependen.
The Determination of Company Value: Empirical Study on Manufacturing Companies in Basic and Chemical Industry Sector Febrina Azzifa Salsabilla; Nursiam Nursiam
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4242

Abstract

This research seeks to evaluate the influence of leverage, profitability, and company size on the valuation of firms in the basic and chemical industries that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This research employs a quantitative approach using secondary data obtained from financial statements published on the IDX, along with information from books, journal articles, and official websites. The population studied comprises all manufacturing companies in the basic and chemical industry sectors listed on the IDX within the specified period. Purposive sampling was applied, yielding a sample of 99 companies. Data analysis techniques used include descriptive statistics and multiple linear regression. The findings of the study suggest that while leverage and profitability do not significantly influence company value, company size does. Furthermore, company value is significantly impacted by the combined effects of leverage, profitability, and company size.
Analisis Penerapan Green Accounting, Profitabilitas Dan Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan An Nisa Mamluatul Karomah Alfindi; Nursiam Nursiam
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4556

Abstract

This study aims to analyze the application of green accounting, profitability and disclosure of corporate social responsibility to financial performance. The approach used in the research is quantitative research. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. Researchers used a sampling technique in the form of purposive sampling so that a total sample of 89 data was obtained. The data analysis methods used in this study are descriptive statistical analysis, classical assumption test, multiple linear regression test and hypothesis testing using SPSS version 23. The results provide evidence that green accounting¸ and corporate social responsibility have no effect on financial performance, while profitability affects financial performance
Co-Authors Aan Noviana Ahmad Mufid Hanafi Aisyah Hani Al Harits Alfina Dwi Lumintasari Alief Imad Aqel Alsab Noverul Hidayat An Nisa Mamluatul Karomah Alfindi Anastasia Auti Merry Yanissa Andriani, Ninik Andy Dwi Bayu Bawono Azmi Andira Hasty Banu Witono Bunga Naifa Ardiningrum Dedy Yana Purwana Devi Afriantari Puspa Putri Dewi Utaminingsih Dini Ananda Choirunnissa Efrina Angginanda Widyawati Elisa Setianingrum Erma Setiawati Fadhilla Anbar Affaf Rachmadani Febrina Azzifa Salsabilla Febry Krisna Putri Hana Khalilah Hanifa Fidiena Heppy Purbasari Ida Ristianti Ila Marliana Purnama Ilham Maulana Pribadi Indah Permata Dewi Indrastanti, Sri Retno Iyaz Rahma Salsani Kurnia Rina Ariani Laailatul Amanah Lastiyono Doso Puteranto Liomi Byannur Nila Aprillia Ningsih, Suhesti Ninik Andriani Pardi Pardi Puteranto, Lastiyono Doso Putri Wahyu Lestari Putri, Eskasari Riyardi, Agung Rizky Amelia Sazqia Dita Wibawa Shinta Permata Sari Suyatmin Suyatmin, Suyatmin Vicky Sari Rahayu Vina Wijayanti Wafiatun Mukharomah Wildan Putra Nur Reza Yesi Kumalasari Zulfikar Zulfikar