Claim Missing Document
Check
Articles

Found 6 Documents
Search

Pengaruh RS, PBV& TATO Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Sektor Energi Mohamad Zulman Hakim; Alviona Wulandari; Hustna Dara Sarra; Januar Eky Pambudi; Imas Kismanah; Reni Anggraeni
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.194

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Return Saham , Price To Book Value Dan Asset Turnover terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate. Populasi dalam penelitian ini menggunakan sektor energi tahun 2017-2021. Teknik pengambilan sampel menggunakan Metode Purposive Sampling. Metode analisis menggunakan analisis regresi data panel .Hasil penelitian ini menjunjukkan bahwa return saham tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Total Assets Turnover (TATO) tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Price to Book Value (PBV) berpengaruh negatif terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021.
THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD Alin Riani; Amanti, Anggi Tias; Uliyah, Siti; Hakim, Mohamad Zulman; Hamdani; Hustna Dara Sarra
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.430

Abstract

This study aims to examine Tax Avoidance, Capital Structure, and Liquidity on Company Value, by considering Company Size as a Moderation variable, in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research population includes 69 companies, and through the purposive sampling technique, 24 companies were obtained as samples, Data analysis was carried out using E-views software 12. The result of F test show that F-value of 7.58699>2.51 of the f value of the r table and the Prob(F-statistic) value of 0.000000<0.05, it can be concluded that this model is feasible to use. The results of the study revealed that tax avoidance did not have a significant influence on the value of the company, the capital structure had a positive impact on the value of the company, while liquidity did not affect the value of the company. In addition, company size is not able to moderate the relationship between tax avoidance and company value, but it can moderate the relationship between capital structure and company value. However, company size cannot moderate the relationship between liquidity and company value.
Pengaruh RS, PBV& TATO Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Sektor Energi Mohamad Zulman Hakim; Alviona Wulandari; Hustna Dara Sarra; Januar Eky Pambudi; Imas Kismanah; Reni Anggraeni
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.194

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Return Saham , Price To Book Value Dan Asset Turnover terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate. Populasi dalam penelitian ini menggunakan sektor energi tahun 2017-2021. Teknik pengambilan sampel menggunakan Metode Purposive Sampling. Metode analisis menggunakan analisis regresi data panel .Hasil penelitian ini menjunjukkan bahwa return saham tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Total Assets Turnover (TATO) tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Price to Book Value (PBV) berpengaruh negatif terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021.
Penyuluhan Pentingnya Menjaga Perilaku Hidup Bersih dan Sehat oleh Mahasiswa KKN Terpadu UMT di Kelurahan Manis Jaya Jati Uwung Kota Tangerang Hasan, Muh; Priyo Susilo; Asep Suhendar; Hustna Dara Sarra; Ali Hanafiah Nasution; Anita Ardiyanti; Suparman Suparman; Ahmad Zaki
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 1 No. 4 (2024): Oktober: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v1i4.500

Abstract

This Community Service (PKM) activity aimed to increase awareness and knowledge among the residents of Manis Jaya Village, Tangerang City, about the importance of maintaining Clean and Healthy Living Behavior (PHBS). Through a counseling session conducted by the Integrated KKN team of Universitas Muhammadiyah Tangerang, residents were encouraged to understand and apply PHBS practices, such as handwashing with soap, maintaining environmental cleanliness, and consuming healthy food. The results showed a significant increase in the residents' knowledge and healthy behaviors, although challenges like limited access to clean water and waste management facilities remain. The discussion emphasized the importance of collaboration between the government, the community, and educational institutions to ensure the sustainability of PHBS implementation. This program is expected to serve as a model for similar activities in other areas with comparable social and economic conditions. Continuous implementation and adequate infrastructure support are key to long-term success.
PROFITABILITY INTERVENING DETERMINANT TRANSFER PRICING IN TECHNOLOGY SECTOR COMPANIES INDONESIA Eka Puji Sri Rahayu; Alia Sukma Setiawati; Selly Buana Ramadiani; Hakim, Mohamad Zulman; Hustna Dara Sarra; Sri Yanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.545

Abstract

This study evaluates the influence of tax burden, leverage, and company size on transfer pricing decisions with profitability as an intervening variable, using data from technology companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Data analysis was carried out using the panel data regression method and using the Random Effect Model (REM) model. The results showed that the tax burden and company size had a significant positive effect on transfer pricing decisions, while leverage did not show a significant effect. Profitability was shown to mediate the relationship of leverage and company size to transfer pricing, but did not mediate the effect of tax burden. These findings underscore that large and profitable companies tend to utilize transfer pricing as a strategy to reduce their tax burden.
HOW FRAUD HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN ENERGY SECTOR COMPANIES? Hakim, Mohamad Zulman; Hamdani; Hustna Dara Sarra; Alvina Anggraini; Gadis Ayu Rizky Darmala; Elsa Audia Utami
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.230

Abstract

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving users of financial statements This study aims to analyze the effect of Hexagon Fraud on financial statement fraud. There are 10 variables used, namely financial targets, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, photo of the CEO, government projects, political connections, managerial ownership. Financial statement fraud is measured using the Beneish M-Score Model. The samples in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 with the number of samples used being 50 companies with 100 units of analysis taken based on the purposive sampling method. Data analysis in this study used panel data regression analysis with the EViews 13 analysis tool. The results of this study show that a company's Financial Target has an influence on the potential for financial statement fraud. Meanwhile, financial stability, change of directors, monitoring, ideal condition of the company, change of auditor, CEO photo, government projects, political connections, managerial ownership have no influence on the potential for financial statement fraud.