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All Journal Sketsa Bisnis JURNAL LENTERA BISNIS Reviu Akuntansi dan Bisnis Indonesia JIIP (Jurnal Ilmiah Ilmu Pendidikan) AKSELERASI: Jurnal Ilmiah Nasional Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH GLOBAL EDUCATION MES Management Journal JURNAL ECONOMINA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Neo Journal of economy and social humanities Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah J-CEKI
Andar Febyansyah
Universitas Esa Unggul, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : JURNAL ILMIAH GLOBAL EDUCATION

 1 
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.  
PENGARUH KEPUTUSAN INVESTASI, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Jannah, Isnawati Miftahul; 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.v4i4.1436

Abstract

The purpose of this study is to identify the factors that influence firm value. This study examines the effect of investment decisions, liquidity, firm size and capital structure on firm value in property and real estate subsector service companies listed on the Indonesia Stock Exchange for the 2020-2022 period. With the purposive sampling method, there were 159 data samples that met the population criteria in this study. Descriptive statistical analysis and multiple linear regression analysis were carried out in this study using the SPSS Statistic 29 data processing application. The results showed that investment decision and liquidity variables had an effect on firm value, while firm size and capital structure had no effect on firm value.  
Co-Authors Ade Amirullah Agus Sihono Amelia, Riri Amirullah, Ade Anisa, Tara Dita Apriliana, Niken Ayu Faraghita Darwin Candra Evita Saputri Isnawati Miftahul Jannah Jannah, Isnawati Miftahul Mega Triana Novelia, Rianti Nurhanapiah, Iip Prasasti, Yuli Candra Rianti Novelia Riri Amelia Romadhon, Ayu Setia Saputri, Evita Sari, Yulan Sianturi, Bernaderti Silaban, Delta S Triefany Maryanti Virsella, Vinny