Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Akuntansi dan Ekonomi Pajak: Perspektif Global
M. Muhayin A. Sidik
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PROFITABILITAS, SALES GROWTH, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Perusahaan Sektor Properties dan Real Estate yang Terdaftar di BEI Tahun 2019-2022) Alhaque Ferdiansyah; M. Muhayin A. Sidik; Artie Arditha Rachman
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i4.4944

Abstract

This study aims to determine the effect of profitability, sales growth and firm size on tax avoidance in property and real sector companies estate listed on BEI in 2019-2022. Variable independent in this research are profitability, sales growth and firm size. Meanwhile, the dependent variable in this research is tax avoidance. This research was tested using the SPSS version 26 test tool with tools multiple linear regression analysis. The sampling method uses purposive sampling method and obtained a total sample of 18 companies mining sector for 4 years, namely 2019-2022. So that data 72 financial report data were obtained and then data outliers were carried out So 52 data were obtained which were used as research samples. The results of this research are simultaneously profitability, sales growth and firm size influences tax avoidance. Partially profitability and sales growth has an effect on tax avoidance, but firm size does not influence on tax avoidance. Keyword: tax avoidance, profitability, sales growth, and firm size
Determinan Kebijakan Dividen pada Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Tahun 2020-2023 Shehan Permayo Pasa; Evi Yuniarti; M. Muhayin A. Sidik
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.576

Abstract

This research was conducted to determine the effect of liquidity, profitability, leverage, and firm size on dividend policy in oil, gas, and coal subsector companies listed on the the Indonesia Stock Exchange (IDX) in 2020-2023. This research uses 4 independent variables in the form of liquidity which is measured by the current ratio, profitability which is measured by the return on assets, leverage which is measured by the debt to equity ratio, and firm size which is measured by ln.total assets. The dependent variable is dividend policy, measured using the dividend payout ratio. The population in this research is 85 oil, gas, and coal subsector companies registered on the IDX in 2020-2023. Sampling used purposive sampling technique. The total research sample was 14 companies with 56 financial report data tested using multiple linear regression analysis. The results of the research that has been conducted show that profitability has an effect on dividend policy, while liquidity, leverage, and firm size have no effect on dividend policy.
Keputusan Auditor Memberikan Pernyataan Going Concern : Peran Financial Distress, Profitabilitas, Leverage, dan Likuiditas Pada Sektor Energi BEI Periode 2020-2023 Ajeng Meilana Sari; Artie Arditha Rachman; M. Muhayin A. Sidik
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.581

Abstract

This research aims to conduct empirical tests regarding the influence of financial distress, profitability, leverage, and liquidity on going concern statement in energy sector companies on the IDX in 2020-2023. This research uses 4 independent variables in the form of financial distress as measured by the Altman z-score, profitability as measured by return on assets, leverage as measured by the debt to asset ratio, and liquidity as measured by the current ratio. The dependent variable is a going concern statement with measurement using a dummy variable. The sampling technique used was a purposive sampling method which was based on certain criteria so that 53 companies were obtained and a total of 212 data. Data testing used logistic regression analysis and IBM SPSS Statistics version 26 software for data processing. The results of this study indicate that the variables of financial distress, profitability, leverage, and liquidity have a simultaneous effect on the going concern statement.
Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Lingkungan Kerja Terhadap Minat Pemilihan Karir Mahasiswa Akuntansi Sebagai Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi di Politeknik Negeri Lampung) Natasya Febrina Putri; Evi Yuniarti; M. Muhayin A. Sidik
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.589

Abstract

This research was conducted to determine the influence of financial rewards, job market considerations, and the work environment on accounting students' interest in choosing a career as a public accountant. Case study accounting students at the Lampung State Polytechnic. This research uses a quantitative approach method obtained from primary data by distributing questionnaires to respondents. Sampling in this study used probability sampling with a simple random sampling technique and a sample of 90 respondents was obtained using the Slovin formula. The data analysis technique used is Structural Equation Modeling (SEM) using smart-PLS 3.2.9 software. The results of this research show that financial rewards and job market considerations do not influence accounting students' interest in choosing a career as a public accountant. Meanwhile, the work environment has a significant influence on accounting students' interest in choosing a career as a public accountant
Co-Authors Ajeng Meilana Sari Alhaque Ferdiansyah Artie Arditha Rachman Evi Yuniarti Natasya Febrina Putri Shehan Permayo Pasa