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All Journal Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH GLOBAL EDUCATION MES Management Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Neo Journal of economy and social humanities
Febyansyah, Andar
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Factors that Affect Audit Delay Sari, Yulan; Febyansyah, Andar
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1042

Abstract

The objective of this study was to ascertain whether there is a correlation between profitability, solvency, company size, company age, and audit opinion with audit delay. This study employs existing data on the financial statements of the mining sector, which have been adjusted to align with the sample criteria specified by the Indonesia Stock Exchange for the 2019-2023 research period. The data collection process employed a purposive sampling method, yielding a total of 70 data points from 14 mining companies over a five-year period. The research findings were subjected to a multiple linear regression analysis using the SPSS software. The results indicated that profitability exerts a negative influence on audit delay, whereas solvency and company size exert a positive influence on audit delay. Additionally, company age and audit opinion were found to have no effect on audit delay.
The Influence of Company Size, Financial Leverage, Cash Holding and Managerial Ownership on Income Smoothing Prasasti, Yuli Candra; Febyansyah, Andar
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1043

Abstract

This research aims to analyze the influence of company size, financial leverage, cash holding and managerial ownership on income smoothing in food and beverage companies. The research method used is quantitative from financial report data listed on the Indonesia Stock Exchange (BEI) with a population of 90 samples from 18 companies. The results of data analysis show that there is a positive correlation between company size and cash holding, but the results from financial leverage and managerial ownership show a negative correlation. The implications of this research can be an evaluation material for companies and investors and provide additional information regarding what factors influence income smoothing.
Faktor-Faktor Yang Memengaruhi Kebijakan Dividen Romadhon, Ayu Setia; Febyansyah, Andar
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 23 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14560711

Abstract

Penelitian ini memiliki tujuan untuk mengetahui dan menganalisa pengaruh premi dividen, arus kas bebas, pembelian kembali saham, profitabilitas, dan likuiditas terhadap kebijakan dividen pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Variabel independen yang digunakan dalam penelitian ini yaitu premi dividen, arus kas bebas, pembelian kembali saham, profitabilitas, dan likuiditas terhadap variabel dependen yaitu kebijakan dividen. Metode dalam pengambilan data menggunakan teknik purposive sampling dengan jumlah 85 data pada perusahaan LQ45. Data sekunder diperoleh dari web resmi perusahaan dan Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini yaitu metode analisis regresi linier berganda. Berdasarkan hasil penelitian ini memperlihatkan bahwa variabel premi dividen berpengaruh negatif terhadap kebijakan dividen, variabel arus kas bebas berpengaruh positif dan signifikan terhadap kebijakan dividen, variabel pembelian kembali saham tidak berpengaruh terhadap kebijakan dividen. Variabel profitabilitas membuktikan bahwa tidak berpengaruh terhadap kebijakan dividen, variabel likuiditas berpengaruh negatif terhadap kebijakan dividen. Peneliti berikutnya disarankan memilih menggunakan sampel perusahaan dari berbagai industri, dengan menambah variabel baru dan tahun penelitian terbaru. penelitian ini dapat dijadikan bahan pertimbangan dalam pengambilan keputusan, manajemen perusahaan, dan pengambilan keputusan pada kebijakan dividen suatu perusahaan.
Pengaruh Religiusitas, Persepsi Resiko, dan Sikap Terhadap Intensi Kepatuhan Wajib Pajak dalam Lapor SPT Pajak Pribadi Melalui E-Filing Tahun 2023 di Provinsi DKI Jakarta Silaban, Delta S; Febyansyah, Andar
MES Management Journal Vol. 4 No. 3 (2025): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v4i3.900

Abstract

This research examines the influence of religiosity, risk perception, attitude, and the e- Filing system on tax compliance intention of individual taxpayers in filing Annual Tax Returns in DKI Jakarta Province. The study aims to analyze the relationships between these variables in the context of digital transformation in Indonesian tax administration. The research employs a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis technique. Primary data were collected through questionnaires distributed to 155 individual taxpayers in DKI Jakarta. The results show that religiosity and risk perception significantly influence taxpayers' attitudes, and these attitudes directly affect tax compliance intention. However, religiosity and risk perception do not have a direct effect on tax compliance intention. The research also finds that the e- Filing system does not moderate the relationships between religiosity, risk perception, and attitude toward tax compliance intention. These findings indicate that taxpayers' attitudes serve as the primary mediator in determining tax compliance intention. This research provides theoretical contributions to the development of a tax compliance model that integrates personal and technological factors. Practically, the results can serve as input for the Directorate General of Taxes in formulating tax policies that focus on developing positive taxpayer attitudes, strengthening tax education, and improving the e-Filing system to enhance tax compliance in Indonesia.
The Influence of Current Ratio, Return on Investment, Asset Growth, and Debt to Equity Ratio on Dividend Payout Ratio in Basic Food Retailing, Food and Beverage Companies Listed on the Indonesian Stock Exchange in 2021-2023 Apriliana, Niken; Febyansyah, Andar
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.358

Abstract

This research aims to test the influence of the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio on the Dividend Payout Ratio. This research uses secondary data with a type of causal research. The population used in this research is food and beverage companies listed on the Indonesian Stock Exchange (BEI). The observation period in this research starts from 2021-2023, using financial report data from 15 companies in the food and beverage sector for 3 years. The sampling technique used was purposive sampling. The research results show that, simultaneously the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio have a significant effect on the Dividend Payout Ratio. Partially, the Current Ratio has a significant positive effect on the Dividend Payout Ratio. Return on Investment and Asset Growth have a negative and insignificant effect on the Dividend Payout Ratio. Meanwhile, the Debt to Equity Ratio has a positive and insignificant effect on the Dividend Payout Ratio in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period.
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Anisa, Tara Dita; Febyansyah, Andar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3896

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, ukuran perusahaan, dan pertumbuhan penjualan terhadap profitabilitas pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Dalam penilitian ini variabel independen likuiditas diukur menggunakan current ratio, leverage diukur dengan debt to equity ratio (DER), ukuran perusahaan dinyatakan dengan total aset dan pertumbuhan penjualan diukur dengan sales growth ratio. Variabel dependen profitabilitas diukur menggunakan return on assets (ROA). Metode pengambilan data yang digunakan adalah purposive sampling dengan jumlah 96 data yang berasal dari 32 perusahaan yang berbeda dalam industri makanan dan minuman selama tiga tahun penelitian. Data sekunder diperoleh dari situs web resmi perusahaan dan Bursa Efek Indonesia. Penelitian ini menggunakan metode analisis regresi liniear berganda. Berdasarkan penelitian yang telah dilakukan menunjukkan hasil bahwa likuiditas dan pertumbuhan penjualan berpengaruh secara positif dan signifikan dengan profitabilitas, sementara leverage memiliki dampak negatif signifikan terhadap profitabilitas. Namun, ukuran perusahaan tidak terbukti memiliki pengaruh signifikan terhadap profitabilitas.
Factors that Affect Audit Delay Sari, Yulan; Febyansyah, Andar
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1042

Abstract

The objective of this study was to ascertain whether there is a correlation between profitability, solvency, company size, company age, and audit opinion with audit delay. This study employs existing data on the financial statements of the mining sector, which have been adjusted to align with the sample criteria specified by the Indonesia Stock Exchange for the 2019-2023 research period. The data collection process employed a purposive sampling method, yielding a total of 70 data points from 14 mining companies over a five-year period. The research findings were subjected to a multiple linear regression analysis using the SPSS software. The results indicated that profitability exerts a negative influence on audit delay, whereas solvency and company size exert a positive influence on audit delay. Additionally, company age and audit opinion were found to have no effect on audit delay.
The Influence of Company Size, Financial Leverage, Cash Holding and Managerial Ownership on Income Smoothing Prasasti, Yuli Candra; Febyansyah, Andar
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1043

Abstract

This research aims to analyze the influence of company size, financial leverage, cash holding and managerial ownership on income smoothing in food and beverage companies. The research method used is quantitative from financial report data listed on the Indonesia Stock Exchange (BEI) with a population of 90 samples from 18 companies. The results of data analysis show that there is a positive correlation between company size and cash holding, but the results from financial leverage and managerial ownership show a negative correlation. The implications of this research can be an evaluation material for companies and investors and provide additional information regarding what factors influence income smoothing.
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Amelia, Riri; Febyansyah, Andar
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1400

Abstract

Tax avoidance terjadi melalui suatu usaha bisnis yang legal untuk menurunkan beban pajak dalam suatu perusahaan. Tax avoidance yang dibayarkan oleh perusahaan memiliki konsekuensi yang sangat besar pada pendapatan negara. Perusahaan yang melakukan penghindaran pajak karena beban yang begitu tinggi sehingga harus melakukan penghindaran pajak. Penelitian dilakukan untuk mengetahui kepatuhan wajib pajak terhadap program tax avoidance diproksikan dengan Cash Effetive Tax Rate (CETR) dengan mengetahui seberapa banyak jumlah dewan komisaris independen yang di proksikan dengan (KI), Leverage diproksikan dengan Debt To Equity Ratio (DER) dan Ukuran Perusahaan diproksikan dengan Ln (total aset). Penelitian ini memilih sektor dibidang jasa sebagai populasi dan dengan teknik purposive sampling mendapatkan sampel sebanyak 159 pada periode (2020-2022) dengan kriteria yang telah mengikuti program tax avoidance dan terkumpul data keuangan sebanyak 195 data pada periode (2020-2022) yang diambil merupakan data sekunder didapati dari website resmi Bursa Efek Indonesia (BEI). Teknik analisis penelitian ini menggunakan regresi linear berganda. Hasil penelitian menunjukan, secara simultan Komisaris Independen, Leverage dan Ukuran Perusahaan berpengaruh positif signifikan terhadap Tax Avoidance. Secara Parsial Komisaris Independen dan Leverage tidak berpengaruh signifikan sedangkan Ukuran Perusahaan berpengaruh positif signifikan terhadap Tax Avoidance pada sektor Property dan Real Estate pada periode 2020-2022 yang terdaftar di Bursa Efek Indonesia.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING Saputri, Evita; Febyansyah, Andar
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1435

Abstract

This research is to analyze the effect of company size, profitability, leverage and audit committee on income smoothing. The population in this study are property and real estate sector companies listed on the IDX for 2020 – 2022. The data used in this research is secondary data in the form of financial reports obtained through the Indonesian Stock Exchange (IDX) website. The sample selection in this study used a purposive sampling technique. This study uses quantitative methods with the analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that firm size, profitability, and leverage have an effect on income smoothing and audit committees have no effect on income smoothing. Income smoothing is a management action to stabilize income by moving income from years with high profits to years of periods of income that are less profitable.  
Co-Authors Amelia, Riri Anisa, Tara Dita Apriliana, Niken Jannah, Isnawati Miftahul Novelia, Rianti Prasasti, Yuli Candra Romadhon, Ayu Setia Saputri, Evita Sari, Yulan Sianturi, Bernaderti Silaban, Delta S