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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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Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Ukuran Perusahaan Dan Komisaris Independen Terhadap Penghindaran Pajak Sianturi, Bernaderti; Andar Febyansyah
JURNAL ECONOMINA Vol. 3 No. 8 (2024): JURNAL ECONOMINA, Agustus 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i8.1397

Abstract

This study aims to examine the relationship between sales growth, capital intensity, company size and independent commissioners on tax avoidance. Using purposive sampling method on a population of companies that meet the criteria of 13 health industry companies listed on the IDX for the period 2020-2023 with 52 financial reports. Descriptive analysis and multiple linear regression are the data analysis tools used with the use of the SPSS version 29 data processing application. Tax avoidance as the dependent variable proxied by the Effective Tax Rate (ETR) is measured by the ratio between income tax expense and profit before tax. Sales growth is calculated by subtracting the current year's sales from the previous year's sales, and dividing by the previous year's sales. Capital intensity is measured by the ratio of total assets to total sales. Company size is calculated by Natural Logarithm (LN) multiplied by the company's total assets. Independent commissioners are calculated by the total independent commissioners divided by the total members of the board of commissioners. The results show that simultaneously sales growth, capital intensity and independent commissioners have a positive effect on tax avoidance. Partially, the variables of sales growth, capital intensity and company size do not produce a significant effect on tax avoidance; while the independent commissioner variable has a significant effect on tax avoidance
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.
Pengaruh Current Ratio, Debt to Equity Ratio dan Net Profit Margin Terhadap Harga Saham Amirullah, Ade; Andar Febyansyah
SKeTsa Bisnis (e-jurnal) Vol 11 No 02 (2024): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v11i02.5504

Abstract

Abstract The purpose of this research is to examine the influence of the Current Ratio, Debt to Equity Ratio, and Net Profit Margin on the Stock Prices of coal mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This study uses a causal associative research design with secondary data. The sampling technique employed is purposive sampling, resulting in a sample of 19 companies that meet the criteria from the population, covering a research period of 3 years, thus yielding 57 sample data points. This study utilizes a multiple linear regression analysis model. The results of the research indicate that the Current Ratio has no effect on Stock Prices, the Debt to Equity Ratio has a negative effect on Stock Prices, and the Net Profit Margin has a positive effect on Stock Prices. Future researchers are encouraged to consider or include other variables that may affect Stock Prices, such as Sales Growth, Leverage, Dividend Policy, Inflation Rate, Interest Rate, and the Indonesian Coal Index (HBA) on different research objects. The factor of Net Profit Margin can be used as a key reference for companies in efforts to increase their Stock Prices. Abstrak Tujuan penelitian ini untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio dan Net Profit Margin terhadap Harga Saham sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Pelaksanaan penelitian ini menggunakan desain penelitian asosiatif kausalitas dengan jenis data sekunder. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 19 perusahaan yang memenuhi kriteria dari jumlah populasi dengan periode penelitian 3 tahun, sehingga diperoleh sebanyak 57 data sampel. Penelitian ini memanfaatkan model analisis regresi linear berganda. Hasil penelitian menunjukkan Current Ratio tidak berpengaruh terhadap Harga Saham, Debt to Equity Ratio berpengaruh negatif terhadap Harga Saham dan Net Profit Margin berpengaruh positif terhadap Harga Saham. Peneliti selanjutnya diharapkan dapat mempertimbangkan atau menambah variabel-variabel lain yang dapat mempengaruhi Harga Saham seperti, Pertumbuhan Penjualan, Leverage, Kebijakan Dividen, Tingkat Inflasi, Tingkat Suku Bunga dan HBA pada objek penelitian yang berbeda. Faktor dari Net Profit Margin dapat dijadikan acuan utama bagi perusahaan dalam upaya untuk meningkatkan Harga Saham perusahaan.
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.  
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.  
Pengaruh Profitabilitas, Tata Kelola Perusahaan, dan Tanggung Jawab Perusahaan Terhadap Nilai Perusahaan Nurhanapiah, Iip; Febyansyah, Andar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12128

Abstract

Studi ini dilaksanakan dengan tujuan menguji bagaimana profitabilitas, mekanisme tata kelola perusahaan, serta praktik tanggung jawab sosial memengaruhi nilai perusahaan manufaktur selama periode 2021 hingga 2023. Nilai perusahaan diproksikan melalui rasio Price to Earnings Ratio (PER). Sementara itu, profitabilitas direpresentasikan oleh Return on Assets (ROA), tata kelola perusahaan diukur melalui proporsi komisaris independen, dan tanggung jawab sosial dipresentasikan dengan Corporate Social Responsibility (CSR). Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Sampel ditentukan melalui teknik purposive sampling, menghasilkan 84 emiten manufaktur dengan total 252 unit data selama tiga tahun observasi. Temuan empiris menunjukkan bahwa ketiga variabel independen, baik secara parsial maupun simultan, berpengaruh signifikan terhadap nilai perusahaan. Secara individual, masing-masing variabel memiliki tingkat signifikansi <0,05 dengan nilai t-hitung melebihi t-tabel. Secara kolektif, uji simultan menghasilkan p-value 0,006 (<0,05) dengan F-hitung 377,486, melampaui nilai F-tabel. Nilai R² sebesar 0,818 mengindikasikan bahwa model mampu menjelaskan sekitar 81,8% variasi dalam nilai perusahaan, sedangkan sisanya 18,2% dijelaskan oleh faktor eksternal lainnya. Secara keseluruhan, hasil penelitian ini menggarisbawahi bahwa baik faktor keuangan (ROA) maupun non-keuangan (tata kelola dan CSR) berperan penting dalam menentukan nilai perusahaan manufaktur di Indonesia. Oleh karena itu, riset lanjutan disarankan untuk menambahkan variabel lain yang relevan agar dapat memberikan gambaran yang lebih komprehensif mengenai dinamika nilai perusahaan.
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