Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Publikasi Ilmu Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Daniel Rahandri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Intellectual Capital Bagas Saputra; Dirvi Surya Abbas; Daniel Rahandri
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.94

Abstract

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.
Pengaruh Perencanaan Pajak, Multinationality dan Intangible Assets Terhadap Keputusan Transfer Pricing Yuliani Fadillah Azzahra; Dirvi Surya Abbas; Daniel Rahandri
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.95

Abstract

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.
PENGARUH THIN CAPITALIZATION, KARAKTER EKSEKUTIF, CSR DAN PROFITABILITAS TERHADAP TINDAKAN PENGHINDARAN PAJAK Riska Kartika Sari; Dirvi Surya Abbas; Imam Hidayat; Daniel Rahandri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1307.492 KB) | DOI: 10.30640/jumma45.v1i2.329

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh thin capitalization, executive character dan CSR terhadap tindakan penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa thin capitalization, CSR dan profitabilitas berpengaruh positif dan negatif terhadap penghindaran pajak, karakter eksekutif tidak berpengaruh signifikan terhadap penghindaran pajak.
Sosialisasi : Strategi Akademik Meningkatkan Peringkat Sinta Score Overall (SSO) Eko Sudarmanto; Harimurti Wulandjani; Jennifer Farihatul Bait; Muhammad Abdul Rosid; Budi Rohmansyah; Daniel Rahandri; Abdul Karim
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 2 (2025): April: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i2.1181

Abstract

The Sinta Score Overall (SSO) ranking is a crucial indicator in assessing the academic quality and productivity of lecturers and researchers. However, many academics face challenges in improving their SSO ranking due to a lack of understanding of effective strategies for scientific publication. Therefore, this community service initiative was conducted through a national webinar with the primary objective of providing insights and strategies to academics on how to optimize their SSO. The method employed in this initiative involved dissemination and interactive discussions via a webinar platform, featuring speakers with extensive experience in scientific publication and Sinta ranking. The webinar covered key topics, including high-quality publication strategies, the importance of international collaboration, and the utilization of academic media to enhance research visibility. The results indicate that improving publication quality, expanding collaborative networks, and selecting research topics aligned with global issues are essential steps in increasing SSO. By implementing the right strategies and maintaining consistency in scientific publication, academics can enhance their reputation and expand research collaboration opportunities.
NON-CYCLICAL INDUSTRIAL PERFORMANCE IN INDONESIA: THE MODERATION OF AUDIT QUALITY Hakim, Mohamad Zulman; Daniel Rahandri; Mochammad Farid Fadillah; Siti Nurhaliza; Aisyah Sholikhati; Ika Wulandini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.204

Abstract

This study aims to analyze the factors of hexagon fraud in detecting financial statement fraud in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022. Based on the purposive sampling method, the number of companies sampled in this study was 33 research criteria of non-cyclical companies with a total of 66 observations. The results of this study found that the element of pressure proxied by government projects had a significant effect on fraudulent financial statements. Meanwhile, financial targets, financial stability, changes in directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, political connections, state-owned enterprises, and audit opinions have no significant effect on fraudulent financial reports in non-cyclicals sector companies listed on the IDX 2020-2021.
PENGARUH UKURAN PERUSAHAAN, TINGKAT HUTANG, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT TERHADAP PERSISTENSI LABA Aprilia Maharani Firdousy; Dirvi Surya Abbas; Daniel Rahandri; Indra Gunawan Siregar
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1263.155 KB) | DOI: 10.55606/jupiman.v1i4.664

Abstract

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.
Co-Authors Abbas, Dirvi Surya Abdul Karim Aisyah Sholikhati Aprilia Maharani Firdousy Bagas saputra Budi Rohmansyah Hakim, Mohamad Zulman Harimurti Wulandjani Ika Wulandini Imam Hidayat Indra Gunawan Siregar Jennifer Farihatul Bait Mochammad Farid Fadillah Muhammad Abdul Rosid Riska Kartika Sari Siti Nurhaliza Sudarmanto, Eko Yuliani Fadillah Azzahra