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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Agus Satrya Wibowo
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Perusahaan dengan Kepemilikan Manajerial dan Dewan Direksi sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Raymond Meivan Revido Ginting; Fitria Husnatarina; Golda Belladonna Umbing; Tatik Zulaika; Rahmiati Rahmiati; Agus Satrya Wibowo
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1347

Abstract

This study aims to determine the effect of accounting conservatism, managerial ownership in moderating the relationship between accounting conservatism on valuation of equity and the board of directors in moderating the relationship between conservatism and valuation of equity in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population used was manufacturing companies listed on the IDX for the 2019-2021 period. Based on this research, out of 288 observations, only 239 data will be analyzed because the outlier test results and data transformation are in the form of Natural Logarithms. The data obtained were then analyzed using the SPSS version 25 application tool. The results of this study indicate that accounting conservatism has a negative but not significant effect on equity valuation. Then, in moderation the results show that managerial ownership has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations and the board of directors has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations. Suggestions through the results of this study are that in creating reliable financial reporting the company should adjust to the standards that have been set. Then, investors and creditors, must consider in working with a company or in making investment decisions, especially if the company does not have quality financial reporting and for further researchers who wish to conduct similar research, it is better to add five years of research or more. or researching on other types of industries to find out the variations in the results of the research variables contained in this study.
Menelusuri Faktor-Faktor Penentu Persistensi laba: Peran Kepemilikan Institusional, Perbedaan Pajak Buku Sementara, dan Siklus Operasi Pratama; Agus Satrya Wibowo; Ricky Yunisar Setiawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6961

Abstract

Artikel ini ditulis untuk menguji pengaruh kepemilikan institusional, perbedaan pajak buku sementara, dan siklus operasi terhadap persistensi laba pada perusahaan yang termasuk dalam indeks LQ45 periode 2021-2023. Salah satu acuan bagi investor untuk menilai kualitas laba dan memprediksi kinerja keuangan di masa mendatang adalah persistensi laba, terutama dalam situasi ekonomi global yang tidak stabil. Metode yang diterapkan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi e-views 12, hasil artikel ini menemukan bahwa perbedaan pajak buku sementara berpengaruh negatif signifikan terhadap persistensi laba, sedangkan kepemilikan institusional dan siklus operasi tidak berpengaruh terhadap persistensi laba. Secara simultan, ketiga variabel independen tersebut memiliki pengaruh terhadap persistensi laba meskipun porsi yang dapat dijelaskan relatif kecil, yaitu sebesar 10,2%. Temuan ini dapat menjadi sumber informasi bagi investor untuk lebih memahami apa saja yang dapat memengaruhi persistensi laba sehingga dapat mengambil keputusan investasi yang lebih tepat.
The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production? Diarta, Anggy; Sri Yuni; Golda Belladonna Umbing; Agus Satrya Wibowo; Fitria Husnatarina; Ade Yuniati
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i1.19967

Abstract

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value
An Overview of Company Valuation: Looking at the Environmental, Social and Governance (ESG) Disclosure Dimension Studies Nita Rahman; Agus Satrya Wibowo; Ricky Yunisar Setiawan; Tatik Zulaika
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.1-10

Abstract

A fundamental to increasing firm value and attracting investors is preserving long-term corporate sustainability through the implementation of sound corporate governance standards that take ESG concerns into consideration. This study examines the potential impact of governance, social, and environmental disclosures on firm value. Businesses in the infrastructure sector that were listed on the IDX between 2021 and 2023 were used as the population and samples. Purposive sampling was used, and SmartPLS Version 4 software was used for testing. Both the inner and outer models are used in the data analysis method. The findings indicate that only governance disclosure, not environmental or social disclosure, has an impact on firm value. This study builds o$n earlier research that emphasizes the significance of ESG data in influencing investment choices and optimizing firm value. It also gives businesses advice on how to incoordinate ESG considerations into their operatios.
Co-Authors Ade Yuniati Diarta, Anggy Fitria Husnatarina Golda Belladonna Umbing Lamria Simamora, Lamria Nita Rahman Pratama Rahmiati Rahmiati Raymond Meivan Revido Ginting Ricky Yunisar Setiawan Ricky Yunisar Setiawan Sri Yuni Tatik Zulaika Wiriatmaja, Nuraini Ulya