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Lasar, Hilary Flora A. T.
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Sifat Industri, Pertumbuhan Perusahaan, dan Faktor Lainnya yang Mempengaruhi Fradulent Financial Statement Anthony, William Henry; Lasar, Hilary Flora A. T.
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This research was conduct to obtain empirical evidence regarding the factors that influence fraudulent financial statement actions. The factors studied are nature of industry, company growth, effectiveness supervision, quality of external auditors, director experience, external pressure, and change in auditor. Sampling in this study used purposive sapling which resulted in a sample of 166 companies originating from consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data obtained from the sample was analyzed using the logistic regression method in SPSS version 25. The result of this study show that nature of industry, company growth, and director experience has a positif effect on fraudulent financial statement, then external pressure has a negative effect on fraudulent financial statement, while effectiveness supervision, quality of external auditors, and change in auditor have no influence on fraudulent financial statement. Keywords: Fraudulent financial statement, nature of industry, company growth, effectiveness supervision, quality of external auditors, external pressure
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CYCLICALS DAN NON-CYCLICALS Lekoy, Yoel Dwijaya; Lasar, Hilary Flora A. T.
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
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/ejatsm.v4i3.2612

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of capital intensity, corporate social responsibility, profitability, leverage, deferred tax expense, and audit committees on tax avoidance. The research focuses on companies in the cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange during the period from 2020 to 2022, with 61 companies meeting the research criteria and a total of 183 data points as the research sample. Purposive sampling was employed for sample selection, and regression analysis using SPSS software was utilized for data analysis. The independent variables in this study include capital intensity, corporate social responsibility, profitability, deferred tax expense, and audit committees, while tax avoidance serves as the dependent variable. The results of this study indicate that capital intensity, corporate social responsibility, deferred tax expense, and audit committees do not have a significant influence on tax avoidance. However, profitability, using return on assets as a proxy, exhibits a negative influence on tax avoidance.  
ANALISA FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Syahrani, Yumni; Lasar, Hilary Flora A. T.
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
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/ejatsm.v5i1.2742

Abstract

This study aims to obtain empirical evidence regarding the influence of leverage, operating capacity, profit margin, ownership concentration, board size, and audit committee as independent variables on financial distress as dependent variables. In this study, the research object was used for manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the period of 2021 to 2023. Sampling in this study uses the purposive sampling method with samples, consisting of 121 manufacturing companies with 363 data that meet 4 specified criteria. This data processing uses SPSS 25. The results of this study show that leverage (DER), ownership concentration (OC), board size (BSIZE), and audit committee (AC) have no effect on financial distress while operating capacity (TATO) and profit margin (NPM) have an effect on financial distress.  
Pengaruh Transfer Pricing dan Karakteristik Perusahaan terhadap Penghindaran Pajak Sutanto, Janice; Lasar, Hilary Flora A. T.
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.v15i2.1966

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh transfer pricing, leverage, profitabilitas, pertumbuhan penjualan, intensitas modal, ukuran perusahaan dan konservatisme akuntansi terhadap penghindaran pajak. Terdapat 4 variabel pada penelitian sebelumnya yaitu transfer pricing, leverage, profitabilitas dan ukuran perusahaan. Penelitian ini menambahkan variabel independen intensitas modal, ukuran perusahaan dan konservatisme akuntansi. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2021. Sampel diperoleh dengan menggunakan purposive sampling method dengan menetapkan enam kriteria sampel yang akhirnya memperoleh jumlah perusahaan sebanyak 41 perusahaan manufaktur, sehingga didapatkan 123 data yang digunakan sebagai sampel penelitian. Penelitian ini menggunakan model regresi berganda untuk menguji pengaruh dari masing-masing variable. Hasil dari penelitian menunjukkan bahwa leverage, profitabilitas dan ukuran perusahaan berpengaruh terhadap penghindaran pajak. Sedangkan transfer pricing, pertumbuhan penjualan, intensitas modal dan konservatisme akuntansi tidak berpengaruh terhadap penghindaran pajak.
Pengaruh Kebijakan Dividen, Keputusan Investasi, Dan Faktor Lainnya Terhadap Nilai Perusahaan Jonathan, Natalie; Lasar, Hilary Flora A. T.
Media Bisnis Vol. 17 No. 1 (2025): 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.v17i1.2741

Abstract

The purpose of this study is to examine the influence of firm value on variables including dividend payout ratio, asset growth, debt to assets ratio, return on assets, current ratio, managerial ownership, dan institutional ownership in manufacturing companies listed on the IDX for the 2020-2023 period. A sample of 44 companies with 132 observations was selected using purposive sampling dan analyzed using multiple linear regression. The findings indicate that debt to assets ratio dan return on assets have a positive impact on firm value, while the other variables show no significant effect.
Pengaruh Ukuran Dewan, Karakter Eksekutif dan Faktor Lainnya terhadap Penghindaran Pajak Hernandi, Cindy Junisaviolika; Lasar, Hilary Flora A. T.
Media Bisnis Vol. 17 No. 2 (2025): 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/yfjeaa50

Abstract

The purpose of this study is to analyze factors that can influence tax avoidance in manufacturing companies. This study uses seven independent variables: CEO narcissism, board of commissioners size, female directors, financial distress, company size, return on assets, and executive character. The sample used in this study consists of 217 sample data from 74 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. The method used in this study is purposive sampling. To analyze the data, this study uses multiple regression. This study found that the independent variable of financial distress has a positive effect and return on assets (ROA) has a negative effect on tax avoidance. While CEO narcissism, board size, female directors, company size and executive character do not affect tax avoidance.
Co-Authors Anthony, William Henry Hernandi, Cindy Junisaviolika Jonathan, Natalie Lekoy, Yoel Dwijaya Sutanto, Janice Syahrani, Yumni