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All Journal KEUNIS Media Mahardhika JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Business, Law, and Education Accounting Research Unit (ARU JOURNAL) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Ricky Yunisar Setiawan
Faculty Of Economics And Business, Universitas Palangkaraya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Determinan Persistensi Laba: Peran Kepemilikan Manajerial, Kepemilikan Institusional, dan Perbedaan Buku Pajak PadaPerusahaan Real Estate dan Properti Tahun 2019-2023 yang Terdaftar di Bursa Efek Indonesia Simbolon, Rahel; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3456

Abstract

Sektor properti dan real estate di Indonesia mempunyai peran strategis pada perekonomian nasional. Namun, sektor ini menghadapi tantangan dalam menjaga persistensi laba akibat siklus bisnis yang panjang, volatilitas tinggi, serta dampak pasca-pandemi COVID-19. Volatilitas Return on Equity (ROE) di sektor ini mencapai 8,5% (FPI, 2023). Pada periode 2019-2024, banyaknya perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) meningkat dari 64 menjadi 92 perusahaan. Studi yang dilaksanakan memiliki tujuan dalam melakukan analisis dampak kepemilikan manajerial, kepemilikan institusional, serta perbedaan buku pajak pada persistensi laba terhadap perusahaan sektor properti dan real estate yang terdaftar di BEI periode 2019-2023. Studi yang dilaksanakan mempergunakan metode kuantitatif mempergunakan analisis regresi linier berganda. Data yang dipergunakan yaitu data sekunder dari laporan tahunan 17 perusahaan yang ditentukan mempergunakan teknik purposive sampling yang memiliki total 85 observasi. Analisis dilakukan menggunakan aplikasi SPSS, dengan pengujian asumsi klasik yang mencakup uji normalitas, multikolinearitas, serta heteroskedastisitas. Temuan studi mengindikasikan jika kepemilikan manajerial berdampak negatif signifikan pada persistensi laba, dengan koefisien -2,711 dan signifikansi 0,050. Kepemilikan institusional tidak berdampak signifikan pada persistensi laba, sementara perbedaan buku pajak berdampak positif signifikan dengan koefisien 1221,402 dan signifikansi <0,001. Dengan simultan, ketiga variabel independen ini berdampak signifikan pada persistensi laba, sebagaimana dibuktikan yang memiliki nilai F sebesar 335,782 serta signifikansi <0,001. Hasil ini mengindikasikan jika pengelolaan struktur kepemilikan dan perbedaan laba akuntansi serta laba fiskal memunyai peran penting dalam menjaga stabilitas laba perusahaan.
PENGARUH PERTUMBUHAN PENJUALAN, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN Pasaribu, Masdelina; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.443

Abstract

Penelitian ini mengkaji bagaimana pertumbuhan penjualan, kepemilikan institusional, dan kebijakan dividen memengaruhi bisnis industri yang tercatat di BEI pada tahun 2022–2023. Ketika berbagi kemungkinan masa depan, investor memeriksa nilai perusahaan. Epidemi COVID-19 mengganggu aktivitas bisnis, tetapi pada tahun 2022, keadaan membaik. Penelitian ini menggunakan PT Asahimas Flat Glass Tbk untuk menunjukkan bagaimana strategi bisnis meningkatkan nilai perusahaan. Kebijakan dividen menurunkan nilai perusahaan, meskipun pertumbuhan penjualan dan kepemilikan institusional tidak, menurut uji-T. Uji-F menunjukkan bahwa karakteristik ini tidak secara signifikan memengaruhi nilai perusahaan, yang menekankan perlunya strategi manajemen holistik untuk meningkatkan nilai.
DAMPAK SIKLUS OPERASI,ARUS KAS OPERASI , DAN FEE AUDIT TERHADAP PERSISTENSI LABA Putri Meliyansyah; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.444

Abstract

This study examines how operational cash flow, audit fees, and the operating cycle affect the longevity of profitability in real estate and property businesses listed on the IDX between 2022 and 2023. Regression research based on financial statement data and quantitative approaches showed that audit fees have no discernible impact on earnings persistence, while operational cash flow and the operating cycle do. Maintaining steady profitability is frequently difficult for businesses with lengthy operational cycles and erratic operating cash flows. This study offers insightful information on the variables affecting earnings persistence in the real estate and property industry, emphasising the importance of operational efficiency and effective cash flow management for stable financial performance.
APAKAH FAKTOR NILAI PERUSAHAAN, UKURAN KOMITE AUDIT DAN BOARD INDEPENDENCE MEMIIKI PENGARUH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR: SUB SEKTOR JASA PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hutagaol, Rafael; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.681

Abstract

This research analyzes the influence of audit committee size, institutional ownership, and board independence on firm value. The population used is manufacturing companies in the industrial services sub-sector listed on the Indonesia Stock Exchange during 2021-2023. A total of 10 companies were selected using the purposive sampling method for the research samples. This research uses quantitative methods with secondary data as the main source. Data analysis was carried out using multiple linear regression techniques with the help of SPSS version 25 software. The research results showed that partially, the size of the audit committee, institutional ownership, and board independence affected firm value. Together, these three variables are also proven to influence firm value
ANALISIS MANAJEMEN LABA, INTENSITAS MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR INDUSTRI MAKANAN & MINUMAN DI BEI Santaria, Nola; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.726

Abstract

This study examines the relationship between earnings management practices, capital intensity, and dividend policy with firm value. The study was conducted on manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange for the 2019-2021 period. Using a purposive sampling method, this study involved 18 companies and produced 54 observation data. Statistical analysis was carried out using multiple regression through SPSS version 26 software. The results of the study indicate that capital intensity and dividend policy do not have a significant effect on firm value, while earnings management has a positive impact on firm value
DINAMIKA STRUKTUR KEPEMILIKAN DAN KEBERLANJUTAN LABA: STUDI EMPIRIS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI Marbun, Melia Rumata; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.727

Abstract

This study explores the complex dimension of profit persistence as a fundamental construct that reflects a company's capacity to maintain stability and profit predictability over a given period. The focus of the investigation is focused on the structural analysis of ownership – including institutional, managerial, and concentration ownership – as well as their implications for profit persistence in the context of the transportation and logistics sector in Indonesia. Using the population of 29 companies listed on the Indonesia Stock Exchange (www.idx.co.id) during the 2021-2023 period, the study applied a purposive sampling technique that produced a representative sample of 9 companies. The analytical methodology adopts a multiple linear regression approach through the SPSS instrument, which allows for a comprehensive investigation of the dynamics of intervariables. Empirical findings reveal significant patterns: although simultaneously ownership structures have no substantive effect on profit persistence, ownership concentration is shown to make a positive and significant contribution, while institutional and managerial ownership do not show a statistically significant effect on firms' profit persistence
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN BOOX TEXT DIFFERNCE TERHADAP PRESISTENSI LABA : STUDI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Sella, Nivada Two; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.728

Abstract

This study aims to analyze the influence of Managerial Ownership, Audit Committee, and Book Tax Differences on Profit Persistence in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research applied a quantitative approach using the purposive sampling method to produce 33 samples. The independent variables in the study include Managerial Ownership, Audit Committee, and Book Tax Differences, while Profit Persistence is the dependent variable. Data analysis in this study applies multiple linear regression tests. The results of this study show that Managerial Ownership has a significant positive influence on profit persistence, the Audit Committee has a significant negative influence on profit persistence, Book Tax Differences has a significant negative influence on profit persistence, and simultaneously, the three independent variables have a significant influence on profit persistence
ANALISIS PENGARUH KEPEMILIKAN INSTITUTIONAL, BOOK TAX DIFFERENCE DAN KOMITE AUDIT TERHADAP PERSISTENSI LABA : STUDI PADA PERUSAHAAN TECHNOLOGY, FOOD & BEVERAGE YANG TERCATAT DI BEI Hasanah, Nur; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.729

Abstract

This study is focused on evaluating the determinants of profit persistence in the context of Technology, Food and Beverage companies listed on the Indonesia Stock Exchange throughout the 2021-2023 period. Through quantitative methodologies and purposive sampling strategies, this comprehensive study explores the influence of institutional ownership, tax bookkeeping differences, and the existence of audit committees on the quality and consistency of corporate profits. The study used a sample of 66 companies, with variable constructs that included institutional ownership, book tax difference, and audit committee as independent variables, while profit persistence was set as a dependent variable. Data analysis was carried out using multiple linear regression, equipped with a series of statistical prerequisite tests to ensure the validity and reliability of the research results. The academic contribution of this study lies in the development of an in-depth theoretical framework related to the fundamental factors that affect profit persistence, with a particular focus on the Technology, Food and Beverage sector. In practical terms, the findings of the study are expected to provide an empirical foundation for stakeholders, including investors, regulators, and company management, in strategic decision-making and efforts to improve the quality of financial reporting
The Impact of Financial Technology and Virtual Customer Service on Customer Satisfaction Mentari, Theresia; Setiawan, Ricky Yunisar; Wiriatmaja, Nuraini Ulya; Hutauruk, Joseph Reynaldo; Muhyiansyah, Ahmad Rafli; Rahman, Nita
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.916

Abstract

This study was conducted to examine the effect of Financial Technology, Virtual Customer Service on Customer Satisfaction. This study uses a quantitative approach using primary data obtained from the results of a questionnaire and measured using a Likert scale. The population in this study were BRI Unit Cilik Riwut customers who used Financial Technology and Virtual Customer Service. The sample used in this study are 177 respondents who were determined using the Nonprobability Sampling method with Purposive Sampling type. This study uses the PLS-SEM analysis method which is processed with the SmartPLS 3.2.9 program. The results of this study indicate that Financial Technology partially has a positive effect on Customer Satisfaction and Virtual Customer Service partially have a positive effect on Customer Satisfaction. It is expected to add other variables and indicators that can affect customer satisfaction in order to obtain new and accurate research results.
Profitabilitas Dan Leverage: Apakah Berperan Dalam Memprediksi Tax Avoidance? Wiriatmaja, Nuraini Ulya; Agus Satrya Wibowo; Ricky Yunisar Setiawan; Simamora, Lamria
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2248

Abstract

The purpose of this study is to analyze the role of Profitability and Leverage in predicting Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method applied is a quantitative method with multiple linear regression approaches. This study uses a population of 59 companies with a total sample of 295. The data utilized is secondary data in the form of annual financial reports of manufacturing companies published during the 2019-2023 period. The results prove that profitability negatively affects tax avoidance. Meanwhile, leverage affects tax avoidance positively and significantly. Profitability and leverage have an impact in predicting tax avoidance positively, simultaneously and significantly.
Co-Authors Abdullah, Mei K. Agus Satrya Wibowo Alvianita Gunawan Putri Anandita, Rissa Apriani, Endang Sri Dwi Sulistiani Erlyna Tri Rohmiatun Fajriati, Nur Anida Hutagaol, Rafael Hutauruk, Joseph Reynaldo Irawati, Wiwit Jallow, Ousman Jannati, Nur Jatmika, Windy Lamria Simamora, Lamria Lesa, Natasha Cristy Lusy Lusy, Lusy Marbun, Melia Rumata Mentari, Theresia Muhyiansyah, Ahmad Rafli Nur Hasanah Pasaribu, Masdelina Putri Meliyansyah Putri Putri, Putri Rafles Ginting Rahman, Nita Robiansyah, Anton Santaria, Nola Sari, Dian Wulan Sella, Nivada Two Simbolon, Rahel Stevani, Meisya Cindy Wibowo, Agus Satrya Widiyati, Dian Wiriatmaja, Nuraini Ulya