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FINANCIAL DETERMINANTS OF PROFIT MANAGEMENT AND PROFITABILITY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Erna Wati; Handoko Karjantoro; Sari Dewi; Linda Linda
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i1.2657

Profitability is a company's ability to create profits at the level of sales. certain assets or shares. The way to see the prospects of a company is usually seen from the development of the company's Earnings Ability. Several factors are considered to affect the profitability of the company such as the ability to earn, the ability of financial structure, non-financial factors, company size and age of the company. From these factors, researchers conducted research on the influence of these five factors on company Earnings Ability. The test results from this study prove that the ability of earnings and company size significantly influence the company's profitability while the ability of financial structure, non-financial factors and company age significantly negatively affect the company's profitability.

Sekolah Ramah Ham Wujud Perlindungan Ham Di SMAN 12 Batam Ria Karina; Handoko Karjantoro; Tryen Lux Shandova Manalu; Padli Rahman; Shelsy Shelsy; Nurul Istiqomah; Novita Novita
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6999

Sekolah Menengah Atas Negeri (SMAN) 12 Batam merupakan salah satu SMAN yang beralamat di Jalan Pantai Indah, RT.1/RW.9, Tanjung Uma, Kecamatan Lubuk Baja, Kota Batam, Kepulauan Riau. Maraknya pelanggaran Hak Asasi Manusia (HAM) yang terjadi di lingkungan sekolah dan kurangnya kesadaran mengenai penyelesaian masalah dari konflik tersebut membuat lingkungan sekolah menjadi kurang ramah terhadap HAM. Pelanggaran HAM dapat terjadi dimana saja, bahkan dapat terjadi di lembaga pendidikan. Hal ini dapat terjadi karena mayoritas korban pelanggaran HAM cenderung menutup diri dan tidak mau bercerita dengan siapa saja yang ada di lingkungan mereka. Sejalan dengan pernyataan Adoniati Meyria yang merupakan staf Subkomisi Pendidikan dan Penyuluhan Komnas HAM, beliau mengatakan bahwa 80 persen pelajar mengalami kekerasan disekolah, sedangkan korbannya lebih cenderung diam. Karena permasalahan ini, maka tim pengabdian bertujuan mengadakan kegiatan yang dapat meningkatkan kesadaran para siswa-siswi mengenai pentingnya HAM di lingkungan sekolah, terutama pada mitra tim pengabdian yaitu SMAN 12 Batam. Hasil survey serta wawancara yang tim pengabdian lakukan kepada mitra menghasilkan sebuah proyek dengan judul “Sekolah Ramah HAM Wujud Perlindungan HAM di SMAN 12 Batam”. Untuk meningkatkan kesadaran siswa dan siswi mengenai pentingnya HAM, tim pengabdian memutuskan melaksanakan kegiatan pengabdian dengan metode penyuluhan. Luaran dalam kegiatan ini adalah ilmu yang dapat diimplementasikan dalam penerapan nilai-nilai HAM di kehidupan sehari hari serta poster terkait pengetahuan mengenai HAM. Rekomendasi Pengabdian kepada Masyarakat selanjutnya dari tim pengabdian yaitu terbentuknya organisasi di lingkungan sekolah yang berfungsi sebagai media pemberantas tindak pelanggaran HAM yang ada di lingkungan SMAN 12 Batam.

Pengaruh Struktur Kepemilikan Terhadap Praktik Penghindaran Pajak pada Perusahaan di BEI Aqika Nisa Fadillah; Sari Dewi; Handoko Karjantoro
Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v4i1.62

Tujuan dari penelitian ini adalah untuk mengetahui apakah struktur kepemilikan perusahaan seperti kepemilikan manajemen, kepemilikan asing, dan kepemilikan institusional memiliki pengaruh terhadap penghindaran pajak di perusahaan. Metode yang digunakan oleh penulis adalah purposive sampling. Data tersebut dikumpulkan dan berdasarkan laporan keuangan dan laporan tahunan perusahaan yang bergerak di sektor keuangan yang tercatat di Bursa Efek Indonesia periode 2017-2021. Data yang digunakan sebanyak 98 perusahaan. Setelah data dikumpulkan, dilakukan pengujian data dan data dianalisis menggunakan Eviews 10. Hasil yang diperoleh terdapat hubungan yang signifikan antara beberapa variabel yang diteliti yaitu variabel kepemilikan asing, kepemilikan institusional, dan ukuran dewan memiliki pengaruh signifikan terhadap penghindaran pajak dalam pengukuran ETR. Kepemilikan institusional dan independensi dewan memiliki pengaruh yang signifikan dengan penghindaran pajak CFETR

Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance Itan, Iskandar; Laudeciska, Leni; Karjantoro, Handoko; Chen, Robin
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2457

This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure.

The Effect of Earnings Management And Institutional Ownership On Company Value With Social Responsibility Disclosure As A Moderating Wati, Erna; Jurnali, Teddy; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.10135

Purpose: This study aims to provide empirical insight into the moderating role of CSR on the influence of earnings management and institutional ownership on firm value, and to evaluate whether CSR weakens or strengthens the impact of both factors. Research Method: This study uses a quantitative approach with secondary data from annual reports and sustainability reports of companies in the consumer non-cyclical and basic materials industry sectors listed on the Indonesia Stock Exchange for the 2021-2022 period with 263 data. Data analysis was carried out using multiple linear regression tests using the purposive sampling method. Findings: The results of the study indicate that earnings management has a significant negative effect on firm value, while institutional ownership does not have a considerable effect. CSR strategy is proven to moderate the relationship between earnings management and firm value positively but does not moderate the relationship between institutional ownership and firm value. Implication: This study provides insight for companies and investors about the importance of CSR management to increase firm value. In addition, regulators can consider these results to formulate better corporate governance policies.

Pentingnya Ownership Concentration Dan Free Cash Flow Pada Divident Payout Jeslyn, Jeslyn; Dewi, Sari; Karjantoro, Handoko
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

The purpose of this study is to analyze the relationship between capital structure, corporate governance on company performance which is controlled by several other factors. The capital structure in this study is represented by ownership concentration and free cash flow. In this study, there are several control variables used including firm size, firm age, growth and risk. The results of statistical tests show that the variables of ownership concentration, free cash flow, firm size, firm age, growth and risk have no significant effect on dividend payout.

The impact of audit committee and audit partner tenure on tax avoidance in banking Dewi, Sari; Halim, Joice; Supriyanto, Supriyanto; Karjantoro, Handoko; Hendi, Hendi
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art7

The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgments of tax avoidance, such as return on assets, leverage, and firm size, on the relationship between audit committees and auditors as control variables. Using a quantitative approach, we focus on banking sector companies in Indonesia from 2018 to 2022. The results of this study show that audit partner tenure significantly affects tax avoidance, whereas audit quality does not have a notable influence. This study also shows that audit quality needs to be improved as a control mechanism to mitigate tax avoidance practices, particularly in the banking sector. Furthermore, audit partner tenure demonstrates a significant impact on tax avoidance. This study's theoretical and policy implications encourage company management to consider the potential long-term risks associated with extended audit partner tenure in the market.

PROFITABILITY DISCLOSURE AS MEDIATOR BETWEEN FINANCIAL FACTORS AND TAX AVOIDANCE PRACTICES Dewi, Sari; Sudirman; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10188

Purpose - The study examines tax avoidance practices among companies listed on the Indonesia Stock Exchange (2019–2023), focusing on leverage, company size, and sales growth, with profitability as a mediating factor. Tax avoidance, though legal, exploits gaps in regulations, affecting governance and revenue. The research aims to understand these relationships and provide insights for policymakers and stakeholders in improving tax compliance. The purpose of this research is to analyse the role of leverage, company size, and sales growth on tax avoidance, with profitability as a mediator. Research Method - This research uses secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. The analysis method is multiple linear regression using Eviews. Findings - Leverage has a significant effect on tax avoidance, while company size and sales growth have no significant effect on tax avoidance. Profitability can mediate tax avoidance, with mediation variable leverage having a significant effect on tax avoidance, but profitability cannot mediate between company size and sales growth. Implication - This research fills a gap in the literature by highlighting the importance of transparency in profitability and how it mediates the influence of financial factors on tax avoidance. This study has the potential to pave the way for further research on transparency and financial information disclosure in reducing tax avoidance practices.

Pentingnya Ownership Concentration Dan Free Cash Flow Pada Divident Payout Jeslyn, Jeslyn; Dewi, Sari; Karjantoro, Handoko
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

The purpose of this study is to analyze the relationship between capital structure, corporate governance on company performance which is controlled by several other factors. The capital structure in this study is represented by ownership concentration and free cash flow. In this study, there are several control variables used including firm size, firm age, growth and risk. The results of statistical tests show that the variables of ownership concentration, free cash flow, firm size, firm age, growth and risk have no significant effect on dividend payout.

Perceived Ease of Use as a Moderator in the Relationship Between the Online Tax System and Tax Service Quality Dewi, Sari; Karjantoro, Handoko; Vera, Vera
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8230

Abstract Purpose - The success of the online tax system is based on the existence quality of tax services and ease of use of the application. The low tax ratio proves that tax compliance in Indonesia is still relatively low. To overcome these problems, this study aims to examine the effect between the quality of tax services and the use of the online tax system and examine the effect of moderation of perceived ease of use of the online tax system and tax service quality. Design/methodology/approach - This study used cross-sectional data and a quantitative approach. Sampling is carried out by disseminating questionnaires to taxpayers in Indonesia.Findings - The results showed that there was a positive relationship between the tax service quality and the online tax system. In addition, it was found that there was a significant moderating influence between perceived ease of use and the relationship between online tax systems and tax service quality.Research limitations/implications - The Directorate General of Taxes can make this research an assessment of Taxpayers on the online tax system services provided, so that it is expected to continue to develop the tax system to make it easier for the public to use. The government can provide socialization of the use of the online tax system to the public so that people in Indonesia can understand and use this digital-based tax system. Keywords: Online Tax System, Tax Service Quality, and Perceived Ease of Use

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