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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Majalah Ilmiah Bijak Jurnal Ilmiah Wahana Pendidikan Trilogi Accounting & Business Research Klabat Accounting Review Jurnal Akuntansi Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Sihono, Agus
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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DOES DIVIDEND POLICY, AUDIT QUALITY, CAPITAL STRUCTURE AND PROFITABILITY AFFECT FIRM VALUE? Sihono, Agus
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1046.12-23

Abstract

This study examines how dividend policy, audit quality, capital structure, and profitability affect firm value. The purposive sampling method was used to take samples from banking companies’ annual reports for the period 2019 to 2022, with multiple linear regression as data analysis. We find that companies with higher dividend and profitability linear with firm value. This study successfully the support view of signaling theory. Furthermore, the result show audit quality effected on firm value positively. This caused audit quality to make an important contribution the credibility of financial statements and reduce the opportunistic behavior of a manager. In addition, companies with larger external capital structures will increasing of firm value, thus supporting the view of trade off theory. We conclude that using balance and efficient capital structure accompanied by the effective implementation of corporate governance, maximum profits will be created, thereby increasing the firm value. Therefore, we suggest to managers that increasing firm value can be done by increasing profits through a balanced capital structure, accompanied by increasing transparency. Keywords: Dividend policy, audit quality, capital structure, profitability, and firm value Penelitian ini menguji pengaruh kebijakan dividen, kualitas audit, struktur modal dan profitabilitas terhadap nilai perusahaan. Metode purposive sampling digunakan untuk mengambil sampel terhadap laporan keuangan tahunan perusahaan perbankan periode 2019 sampai 2022, yang dianalisis dengan metode regresi linier berganda. Kami menemukan bahwa kebijakan dividend dan profitabilitas berpengaruh terhadap nilai perusahaan. Hasil studi ini mendukung pandangan signaling theory. Selanjutnya, hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif terhadap nilai perusahaan. Hasil ini menunjukkan kualitas audit memberikan kontribusi penting terhadap kredibilitas laporan keuangan dan mengurangi perilaku oportunistik seorang manajer. Selain itu, perusahaan dengan struktur modal eksternal yang lebih besar akan meningkatkan nilai perusahaan, sehingga mendukung pandangan trade off theory. Kami menyimpulkan bahwa melalui penggunaan struktur modal yang seimbang dan efisien disertai dengan penerapan tata kelola perusahaan yang efektif, akan tercipta keuntungan yang maksimal sehingga meningkatkan nilai perusahaan. Oleh karena itu, kami menyarankan kepada para manajer bahwa peningkatan nilai perusahaan dapat dilakukan dengan meningkatkan laba melalui struktur modal yang seimbang, disertai dengan peningkatan transparansi. Kata kunci: Kebijakan dividen, kualitas audit, struktur modal dan profitabilitas terhadap nilai perusahaan
Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness Sihono, Agus; Munandar, Agus
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.7762

Abstract

The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms listed on Indonesian stock exchange from 2018 to 2021. Moderated Regression Analysis used for analyzed data. Result indicate, that political connection positively affected tax aggressive. These result support the view of grabbing hand theory, where a bureaucrat who occupies a position in the company will be controlled by the corporation because they get welfare. Furthermore, we find that executive compensation negatively affected tax aggressive. The result of moderation analysis show that audit quality can weaken the relationship of executive compensation on tax aggressive. These findings of this research suggest that audit quality is an effective corporate governance mechanism, thereby protecting users against the opportunism and fraud by managers. This show that corporate governance is able to mitigating information asymmetry that exist in the relation between agent and principals.
Elements Influencing Going Concern Audit Opinion on Manufacturing Corporations in Indonesia Melati, Dewi; Sihono, Agus
Majalah Ilmiah Bijak Vol. 21 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i1.3680

Abstract

This A going concern audit opinion is an audit opinion issued by an auditor to ensure whether the corporation can preserve its vicapability. Providing a going concern opinion is something that is not expected by the corporation because it can damage public trust and can even indicate bankruptcy. Meanwhile, for users of financial statements, going concern audit opinions are used as an initial warning to avoid errors in decision making. This watchfulness aims to re-verify empirically the clout of Profitability, liquidity, leverage and financial distress on going concern audit opinion. Purposive sampling method for sampling secondary data from the annual statements of 37 manufacturing corporations in the basic materials field listed on the Indonesia Stock Exchange for the watchfulness term 2020 - 2022. The data was analyzed executing binary logistic regression which was carried out in statistical analysis software. The outputs of this watchfulness denote that Profitability, liquidity, leverage and financial distress simultaneously clout going concern audit opinion. Then, leverage and financial distress have a positive clout on going concern audit opinion, while Profitability and liquidity have no clout on going concern audit opinion
Does tax aggressiveness and capital structure affect firm performance? The moderating role of political connections Sihono, Agus; Khairiyahtussolihah, Assa’adatul
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.39-49

Abstract

This study examines how company performance affects tax aggressiveness, capital structure, and political connections. In addition, we also examine whether political connections moderate the effect of tax aggressiveness and firm performance, as well as capital structure and firm performance. Companies with aggressive tax strategies where they are politically connected perform better than vice versa. In addition, companies with larger external capital structures perform better when the company's boards are politically connected. In order to avoid the disadvantages of an aggressive tax strategy and a high external political model structure, the Company builds connections through the board to obtain projects from the government and avoid the risk of oversight by the authorities. Therefore, we suggest that regulators conduct inspections and supervision of companies that have political connections through the board to use unconstitutional methods to obtain projects from the Government or other benefits. In addition, we recommend that shareholders carefully carry out oversight in the context of overcoming agency problems in companies that are politically connected.
TINJAUAN RISIKO, MODAL DAN PROFITABILITAS PERBANKAN Pratiwi, Lia; Sihono, Agus
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1974

Abstract

This research aims to determine the analysis of risk and bank capital on bank profitability. This research uses secondary data with the type of causality research. The population in this research is banking conventional companies registered on the Indonesia Stock Exchange (IDX) with the observation year 2020-2022, using financial report data from 31 banks for 3 years of observation. The sampling technique used in this research is purposive sampling technique. The research results show that, simultaneously credit risk, liquidity risk, market risk and bank capital influence bank profitability. Partially, credit risk has a significant negative effect on bank profitability and market risk has a significant positive effect on bank profitability. Meanwhile, liquidity risk and bank capital do not have a significant effect on the profitability of banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research results provide implications for the importance of bank’s compliance with Bank Indonesia or Financial Services Authority regulations, because this will affect profitability.Keywords: Credit Risk; Liquidity Risk; Market Risk; Bank Capital; Profitability.
PROFITABILITAS, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK PERUSAHAAN OTOMOTIF DI INDONESIA Solihah, Eha; Sihono, Agus
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v11i1.8295

Abstract

ABSTRAK Penelitian ini menguji pengaruh profitabilitas, tata kelola perusahaan dan tingkat utang terhadap penghindaran pajak. Metode purposive sampling digunakan untuk pengambilan sampel terhadap data sekunder laporan tahunan 7 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2017-2021. Data dianalisis menggunakan regresi linier berganda. Temuan dalam penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sedangkan direktur independen, kepemilikan institusional dan kualitas audit berpengaruh negative. Selanjutnya, tingkat utang tidak berpengaruh terhadap penghindaran pajak. Implikasi dari penelitian ini memberikan masukan pada pemegang saham pentinya penguatan tata kelola perusahaan dalam rangka memitigasi tindakan berisiko yang dilakukan oleh manager melalui penghindaran pajak. Selain itu, memastikan bahwa keuntungan yang diperoleh perusahaan bukan diperoleh dari tindakan yang bertentangan dengan peraturan berupa penghindaran pajak. ABSTRACT This study examines the effect of profitability, corporate governance and leverage on tax avoidance. The purposive sampling method was used for sampling secondary data on the annual reports of 7 automotive companies listed on the Indonesia Stock Exchange with the 2017-2021 research period. Data were analyzed using multiple linear regression. The findings in this study indicate that profitability has a positive effect on tax avoidance, while independent directors, institutional ownership and audit quality have a negative effect. Furthermore, leverage have no effect on tax avoidance. The implications of this study provide input to shareholders about the importance of strengthening corporate governance in order to mitigate risky actions taken by managers through tax avoidance. In addition, ensuring that the profits obtained by the company are not obtained from actions that are contrary to regulations in the form of tax avoidance.
Rasio Keuangan, Ukuran Perusahaan, Dan Return Saham Perusahaan Real Estate & Property Gustiyah, Santi; Sihono, Agus
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 2 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 2 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menguji pengaruh debt to equity ratio, current ratio, total asset turnover, return on asset, firm size dan sales growth terhadap return saham. Pengambilan sampel dengan metode purposive sampling terhadap data sekunder berupa laporan keuangan perusahaan real estate & property yang tercatat di Bursa Efek Indonesia pada tahun 2021-2022. Data dianalisis menggunakan regresi linier berganda. Temuan dalam penelitian ini menunjukkan tiga variable independen yang terdiri debt to equity ratio, total asset turnover dan firm size berpengaruh positif terhadap stock return. Namun demikian, tiga variabel lainnya yaitu current ratio, return on assets dan sales growth tidak berpengaruh. Hasil studi menyarankan kepada investor untuk melihat dari segi ukuran dan total asset turnover perusahaan, karena keduanya menunjukkan kemampuan berupa keunggulan sumber daya Perusahaan dalam rangka mendapatkan serta menyelesaikan proyek sehingga mampu meningkatkan keuntungan, dengan demikian return saham akan meningkat.
Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal dan Struktur Aset Terhadap Nilai Perusahaan Kurniawan, Ikhwan; Sihono, Agus
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.2942

Abstract

This study aims to examine the effect of firm size, profitability, capital structure, and asset structure on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2019–2023 period. This causal research employs secondary data obtained from annual reports and applies purposive sampling, resulting in 13 companies with a total of 65 observations. Multiple linear regression analysis was conducted after passing classical assumption tests. The findings indicate that profitability and capital structure have a significant positive effect on firm value, while asset structure has a substantial adverse effect. Firm size shows no significant impact on firm value. These results suggest that efficiency has a greater influence on firm value in resource utilization and financial structure management than the size of assets owned. This study contributes to the corporate finance literature, particularly in the context of Indonesia’s food and beverage industry. It provides practical implications for managers and investors in making informed investment decisions.
Pengaruh Profitabilitas, Intensitas Aset Tetap, Leverage, Komisaris Independen, Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Putri, Setia; Sihono, Agus
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 9.D (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk meninjau secara empiris pengaruh Profitabilitas, Intensitas Aset Tetap, Leverage, Komisaris Independen dan Kepemilikan Institusional terhadap Agresivitas. Terdapat variabel independen diukur menggunakan Effetive Tax Rate, profitabilitas memakai Return on Asset, intensitas aset tetap memakai perbandingan total aset tetap dengan total aset, leverage memakai Debt to Asset Ratio, komisaris independen memakai perbandingan total komisaris independen dengan total komisaris dan kepemilikan institusional memakai perbandingan total kepemilikan saham institusional dengan total saham beredar. Sampel penelitian perusahaan manufaktur consumer non-cyclical yang terdaftar di Bursa Efek Indonesia tahun 2021-2023.Terdapat 64 perusahaan dengan 192 data laporan keuangan dengan metode purposive sampling. Data dianalisis menggunakan regresi linier berganda dengan perangkat lunak statistik. Hasil penelitian menunjukkan profitabilitas, intensitas aset tetap, leverage, komisaris independen dan kepemilikan institusional secara simultan berpengaruh terhadap agresivitas pajak. Secara parsial leverage berpengaruh negatif signifikan dan komisaris independen berpengaruh positif signifikan terhadap agresivitas pajak. Sedangkan profitabilitas, intensitas aset tetap dan kepemilikan institusional terhadap agresivitas tidak berpengaruh terhadap agresivitas pajak. Implikasi penelitian bagi perusahaan meskipun agresivitas pajak legal dilakukan namun akan berisiko bagi perusahaan, bagi investor untuk bijak menilai laporan keuangan yang sesuai aturan pencatatan dan regulasi perpajakan, serta bagi institusi pajak untuk memahami sistem pencatatan akuntansi berbagai sektor dan membuat serta menerapkan regulasi yang tepat agar terhindar dari agresivitas pajak.
Struktur Modal, Penyaluran Kredit, dan Profitabilitas Perbankan Konvensional Lestari, Dinda Putri; Sihono, Agus
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i2.10143

Abstract

This research was conducted to find out whether capital structure, operational costs and credit distribution can influence profitability. The ROA proxy is used to measure profitability, the DER proxy is used to measure capital structure, the LDR proxy is used to measure credit distribution, and operational costs are measured by comparing operational costs with income. Banking sector entities on the Indonesian Stock Exchange (BEI) from 2020 to 2022 as population. Purposive sampling technique to determine the sample, the criteria used are entities that have profits during the research period. So that the sample that can be used is 87 financial reports from 29 entities. This research uses a causalization design. Using multiple regression analysis techniques, this research shows that capital structure does not have a significant impact on profitability, operational costs do not have a significant impact on profitability, and credit distribution has a significant impact on profitability in a positive direction. The implications of this research provide input to shareholders on the importance of managing company assets to obtain good profitability.
Co-Authors Agus Munandar, Agus Aryani, Assyfa Dewi Melati Gustiyah, Santi Halim, Marcel Putra Khairiyahtussolihah, Assa’adatul Kurniawan, Ikhwan Lestari, Dinda Putri Lia Pratiwi Pertiwi, Vira Putri, Setia Solihah, Eha