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All Journal Aptisi Transactions on Technopreneurship (ATT) MEDIA BISNIS JAKPI E-Jurnal Akuntansi TSM Economics Professional in Action (E-Profit) Asian Journal of Environmental Research Journal of International Accounting, Taxation and Information Systems Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi
Siahaan, Magda
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Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Executive Characteristics as Moderators: Accounting Conservatism and Tax Avoidance in Consumer Sectors Siahaan, Magda
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1678

Abstract

This study aims to determine the effect of accounting conservatism, sales growth, audit committees, and executive characteristics on tax avoidance practices, especially the moderating role of executive characteristics to support the formulation of more effective and fair tax policies. Sample data from the cyclical and non-cyclical consumer sectors in Indonesia, analyzed using STATA – Statistics and Data 17, found that accounting conservatism, sales growth, and audit committee significantly positively affect tax avoidance. In contrast, executive characteristics have a significant positive effect, while executive characteristics also significantly weaken the effect of accounting conservatism and sales growth on tax avoidance but do not moderate the effect of the audit committee. The moderating role of executive characteristics in influencing the relationship between accounting conservatism, sales growth, and audit committees on tax avoidance practices is rarely studied so that it can provide good implications for consumer sector companies.
Pengaruh Ownership dan Faktor lainnya terhadap Nilai Perusahaan Effendi, Susanti E; Siahaan, Magda
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2061

Abstract

This research examines the effect of return on asset, debt-to-asset ratio, current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership on the firm value in non-financial companies listed on the Indonesia Stock Exchange. This research used samples from non-financial companies listed on Indonesia Stock Exchange and purposive sampling to get non-financial companies listed on Indonesia Stock Exchange from 2019 to 2021; 59 companies and 177 data were selected as this research sample. This research shows that the return on asset and debt-to-asset ratio positively affect the firm value. In contrast, the current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership do not affect the firm value.
Pengaruh Faktor Internal terhadap Nilai Perusahaan Jonathan, Jonathan; Siahaan, Magda
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2283

Abstract

This research examines the factors affecting the firm value of non-financial companies in Indonesia. The independent variables in this study are dividend policy, profitability, firm size, leverage, firm growth, liquidity, and audit committee, while the dependent variable is firm value. This study uses data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample data were tested using a multiple regression model, and the sample selection process used a purposive sampling technique so that a sample of 78 companies was obtained from a sample of 312 data. The results of this study indicate that the variables of profitability, firm size, and leverage positively affect firm value; the dividend policy, firm growth, and audit committee variables hurt firm value, while liquidity variables do not affect firm value.
Insights on Earnings Management: Findings from Indonesian Companies Study Sambora, Giovanna; Siahaan, Magda
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11567

Abstract

Purpose – The purpose of this study was to empirically prove several factors that affect earnings management. In this study, there are several independent variables: managerial ownership, leverage, profitability, rationalization, ineffective monitoring, and audit committee. Design/methodology/approach – Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 are used in this study. The purposive sampling technique was implemented, and 52 companies that satisfied the criteria were included, resulting in 156 data points. Multiple regression data analysis approaches were used throughout the study. Findings – This study demonstrates how leverage, profitability, and rationalization variables affect earnings management. Meanwhile, managerial ownership, poor monitoring, and audit committee factors had little effect on earnings management. Research limitations/implications –This study implies that companies need to pay attention to factors that influence earnings management, such as profitability and leverage, as well as increase transparency and accountability to maintain the integrity of financial reports and build market trust. Keywords: Audit Committee, Earnings Management, Ineffective Monitoring, Managerial Ownership, Rationalization
Unveiling the Dynamics of Financial Literacy and Inclusion in Women Digital Loan Decision Making Riwayati, Hedwigis Esti; Rachman, Hikmah Abdul; Pramesworo, Septo; Yustisia, Natali; Umar, Haryono; Siahaan, Magda
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 3 (2025): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i3.788

Abstract

This study examines the role of lifestyle in mediating the influence of financial literacy and financial inclusion on the decision to take online loans. This research was conducted on women who use online loans in Indonesia. The sampling method used nonprobability sampling, with the respondents being 200 Indonesian women who used online loans. Data analysis uses Partial Least Square (PLS) to test the direct and indirect effects of financial literacy and financial inclusion on online loan decision-making. The results show that financial literacy, inclusion, and lifestyle significantly positively affect online loan decision-making. Financial literacy does not affect lifestyle, while financial inclusion significantly affects women's lifestyles in Indonesia. Lifestyle cannot mediate the influence of financial literacy and financial inclusion on women's online loan decision-making in Indonesia. The results of this study emphasize the importance of financial literacy and inclusion in shaping good financial behavior, especially in making decisions to apply for loans. Efforts to increase financial literacy and access to financial inclusion can be the primary strategy to improve the financial behavior of women in Indonesia in online loan decision-making.
Co-Authors Ananda, Priscila Della Antar MT Sianturi Aulia, Azwani Callista, Vania Aurea Effendi, Susanti E Haryono Umar Hedwigis Esti Riwayati Hetharia, Nathanael Bramantya Surya Jonathan Jonathan Khairani, Munisha Maulana, Aldya Rizky Natali Yustisia Nauli, Theonino David Pradipta, Arya Pramesworo, Septo Rachman, Hikmah Abdul Sambora, Giovanna Siahaan, Bonar Paul Siregar, Johannes Kristian Stewart, Stewart Utami, Nabila Putri