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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Akuntansi Barelang Jurnal Abdidas JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Mandiri: Jurnal Akuntansi dan Keuangan Cangkal : Jurnal Ilmu Sosial dan Humaniora Proceeding UMSurabaya
Sembiring, Masta
Faculty Of Economic And Business, Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Rezki Zurriah; Masta Sembiring
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 4 No. 2 (2018): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i2.1664

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis free cash flow (arus kas bebas) dan kepemilikan manajerial berpengaruh terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2012 sampai dengan tahun 2015. Pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 17 perusahaan sampel dari populasi 49 perusahaan dengan total observasi 68 unit analisis. Metode pengumpulan data sekunder dengan teknik studi dokumentasi berupa laporan keuangan dan laporan keuangan tahunan yang dipublikasikan melalui website www.idx.co.id. Metode analisis data dalam penelitian ini adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel free cash flow dan kepemilikan manajerial tidak berpengaruh signifikan terhadap kebijakan hutang. Secara simultan variabel free cash flow dan kepemilikan manajerial berpengaruh positif signifikan terhadap kebijakan hutang pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada tahun 2012 sampai 2015.  Kata kunci : free cash flow (arus kas bebas), kepemilikan manajerial, kebijakan hutang
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI PRAKTEK MANAJEMEN LABA RILL Rezki Zurriah; Masta Sembiring
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3882

Abstract

The objective of the research was to analyze the influence of the firm size, and leverage on firm value through the practice of rael earnings management in companies listed in the Jakarta Islamic Index in the period of 2015-2018. The samples were 18 companies, taken by using purposive sampling technique with the total observation of 54 analytical units. Secondary data were gathered by conducting documentary study like annual financial statement publicized in Indonesian Stock Exchange. The gathered data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that firm size and leverage simultaneously had significant influence on the value of companies listed in the Jakarta Islamic Index. Partially, leverage did not have any significant influence on firm value, while firm size had positive and significant influence on firm value. Based on the result of Sobel test on the variables of firm size, it was found that real earnings management did not act as intervening variable, while the result of Sobel test on the variable of leverage showed that real earnings management acted as intervening variable.
THE EFFECT OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AVOIDANCE (EMPIRICAL STUDY ON BASIC AND CHEMICAL INDUSTRY COMPANIES LISTED ON THE IDX) Febryani Putri; Masta Sembiring
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

This study was conducted to determine “The Effect of Profitability, Leverage and Company Size on Tax Avoidance (Empirical Study on Basic and Chemical Industrial Companies Listed on the IDX). The type of research used is quantitative research. The population in this study are 19 basic and chemical industrial companies. Listed on the Indonesia stock Exchange in 2016 – 2020. The method used in this study to determine the sample is purposive sampling with as many as 9 companies for 5 consecutive years. The data collection used is the documentation method by taking financial statement data on the Indonesia Stock Exchange. Ready to be processed then will be tested using SPSS version 21.0. the data analysis methods used in this research are descriptive statistics, multiple linear regression, classical assumption test, and hypothesis. Based on the result of the study, it was found that, (1) Profitability did not have asifnificant effect on the tax avoidance; (2) Leverage has an effect on the tax avoidance: (3) Company size has no effect on tax avoidance. Based on the F test that profitability, leverage and company size have a simultaneous effect on tax avoidance
The Effect of Financial Distress and Audit Delay on Auditor Switching (Case Study of Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX)) Masta Sembiring
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2357

Abstract

The aim of this study was to examine the influence of financial distress and audit delay on auditor switching in manufacturing companies listed on the Indonesian stock exchange. Data was collected through the method of document. Logistic regression analysis was applied for data analysis. This study used quantitative data obtained by BEI by observing the financial report release results of manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was targeted sampling (opportunistic sampling method). The study found that financial difficulties had no impact on auditor changes at Indonesian Stock Exchange-listed manufacturing companies in the period 2019-2021. Audit delays will affect the turnover of auditors for manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. 
Efektivitas Pengelolaan Dana Kelurahan Dalam Mewujudkan Good Governance Pada Kelurahan Sei Rengas Permata Kecamatan Medan Area Kota Medan Muhammad Ikhsan Fadillah; Masta Sembiring
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7297

Abstract

In the sub-dictrict Sei Rengas Permata area, kelurahan funds are used for community development and empowerment. In fact, development in the Sei Rengas Permata Village Area has not yet seen its maximum. From the results of the activities carried out in the Sei Rengas Permata Village, it was found that problems arose in the management of the urban village budget, especially in infrastructure development, whose achievements were only seen to be still below 50%. And in the community empowerment budget classification section, it is necessary to have activities that are more useful and do not cost too much money. Giving funds to the sub-district is so large that there needs to be a big responsibility for the sub-district government. Therefore, the sub-district government must be able to apply planning principles appropriately in accordance with Permendagri Number 130 of 2018 concerning planning, implementation, administration, reporting and accountability. In this study, the type of research that will be used is descriptive research method with a qualitative approach and uses a purposive sampling technique which aims to find out how social interaction occurs. Data collection techniques in this study used interview, observation, and documentation techniques. As for the process of data analysis techniques carried out in qualitative research, namely data collection, data reduction and drawing conclusions. Based on the results of research and discussion it can be concluded that the level of achievement of program results has not been effective. However, in the management of village funds in the Sei Rengas Permata Village, management has been carried out in accordance with the principles of good governance such as transparency, accountability, and participation. Keywords: Village Fund Management, Good Governance
THE EFFECT OF COMPANY SIZE, DEBT POLICY, AND PROFITABILITY ON COMPANY Masta Sembiring; Trie Meutia Defi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 2 No. 1 (2022): April (April-June)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v2i1.200

Abstract

The purpose of this study is to test and analyze the effect of Company Size on Firm Value, to test and analyze Debt Policy on Firm Value, to test and analyze Profitability on Firm Value and to test and analyze the effect of Company Size, Debt Policy and Profitability on Firm Value. in Real Estate Companies listed on the IDX. The population used in this study were Real Estate and Property companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019 and samples from research on Real Estate and Property companies were 10 companies with 5 years of observation. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, multiple linear regression analysis, partial test, determinant test. The results showed that partially firm size has a significant effect on firm value, partially debt policy has no significant effect on firm value, partially profitability affects firm value and simultaneously shows that firm size, debt policy and profitability have a significant effect on firm value In Real Estate Companies Listed on the IDX.
PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN DANA DESA TERHADAP AKUNTABILITAS DANA DESA PADA DESA CENGKERING PEKAN KECAMATAN MEDANG DERAS KABUPATEN BATU BARA Masta Sembiring
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACT  This study aimed to examine and analyze the effect of budget participation on accountability in Cengkering Pekan Village, Medang swift District, Batu Bara Regency. To test and investigate the impact of budget evaluation on responsibility in Cengkering Pekan Village, Medang swift District, Batu Bara Regency. To try and analyze the effect of budget participation, budget evaluation, clarity of budget targets on accountability in Cengkering Pekan Village, Medang swift District, Batu Bara Regency. The approach in this study is to use an associative process.The population in this study were all Village Apparatus Work Units within the scope of the Cengkering Pekan Village office. The number of samples in this study was 32 respondents. The data in this study were obtained from primary data through a questionnaire technique. In this study, the data analysis technique used is a statistical analysis using SPSS 15 software. Based on the results of data analysis and discussion that has been presented in Chapter IV, the conclusions that can be drawn from this research are: Budget participation has a significant effect on accountability. Budget evaluation has an impact on responsibility. Budget participation and budget evaluation simultaneously have a significant positive impact on accountability. Keywords                    : Budget Participation; Budget Evaluation; AccountabilityCorrespondence to        : mastasembiring@umsu.ac.id ABSTRAK Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh partisipasi anggaran terhadap akuntabilitas pada Desa Cengkering Pekan Kecamatan Medang deras Kabupaten Batu Bara. Untuk menguji dan menganalisis pengaruh evaluasi anggaran terhadap akuntabilitas pada Desa Cengkering Pekan Kecamatan Medang deras Kabupaten Batu Bara. Untuk menguji dan menganalisis pengaruh partisipasi anggaran, evaluasi anggaran, kejelasan sasaran anggaran terhadap akuntabilitas pada Desa Cengkering Pekan Kecamatan Medang deras Kabupaten Batu Bara. Pendekatan dalam penelitian ini adalah dengan menggunakan pendekatan asosiatif.Populasi dalam penelitian ini adalah seluruh Satuan Kerja Perangkat Desa dalam lingkup kantor Desa Cengkering Pekan. Jumlah sampel dalam penelitian ini adalah 32 responden. Data dalam penelitian ini diperoleh dari data primer melalui teknik pengambilan angket. Dalam penelitian ini, teknik analisis data yang digunakan adalah analisis statistik dengan menggunakan software SPSS 15. Berdasarkan hasil analisis data dan pembahasan yang telah dikemukakan dalam Bab IV, maka kesimpulan yang dapat diambil dari penelitian ini adalah : Partisipasi anggaran berpengaruh signifikan terhadap akuntabilitas. Evaluasi anggaran berpengaruh terhadap akuntabilitas. Partisipasi anggaran dan evaluasi anggaran secara simultan berpengaruh signifikan positif terhadap akuntabilitas. Kata Kunci                  : Partisipasi Anggaran; Evaluasi Anggaran; Akuntabilitas
PENGARUH LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2020–2024 Masta Sembiring
Cangkal : Jurnal Ilmu Sosial Dan Humaniora Vol. 1 No. 2 (2025): November - April 2026
Publisher : Yayasan Pendidikan Literasi Borneo

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Abstract

This research is motivated by indications of tax aggressiveness practices among pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). One of the factors suspected to influence tax aggressiveness is leverage; however, previous studies have shown inconsistent findings, making it necessary to re-examine this relationship. This study aims to determine the partial effect of leverage on tax aggressiveness in pharmaceutical sub-sector companies listed on the IDX for the 2020–2024 period. The type of research used is quantitative research. The sampling technique employed is purposive sampling, resulting in a selection of companies that meet the specified criteria. Data were collected through documentation of annual financial reports obtained from the official IDX website. Data analysis was conducted using panel data regression with the assistance of E-Views 12 software. The results show that leverage does not have a significant effect on tax aggressiveness in pharmaceutical sub-sector companies. The coefficient of determination (R²) of 0.0216 indicates that leverage explains only 2.16% of the variation in tax aggressiveness, while the remaining 97.84% is influenced by other factors not included in this research model.
Evaluasi Kesesuaian Perlakuan Akuntansi Pajak Penghasilan Final Atas Jasa Konstruksi Masta Sembiring
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 2 (2026): Agustus 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i2.1733

Abstract

Penelitian ini bertujuan untuk mengevaluasi kesesuaian penerapan Pajak Penghasilan (PPh) Final Pasal 4 Ayat (2) atas pendapatan jasa konstruksi pada PT. Swakarsa Tunggal Mandiri berdasarkan ketentuan perpajakan dan standar akuntansi yang berlaku di Indonesia. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui dokumentasi, wawancara semi-terstruktur, dan penelusuran regulasi, kemudian dianalisis dengan membandingkan praktik pemotongan, penyetoran, pelaporan, serta pencatatan akuntansi PPh Final yang diterapkan perusahaan dengan ketentuan dalam Peraturan Pemerintah Nomor 9 Tahun 2022, PMK Nomor 58/PMK.03/2022, PER-24/PJ/2021, dan PSAK 46. Hasil penelitian menunjukkan bahwa pemotongan, penyetoran, dan pelaporan PPh Final pada umumnya telah dilaksanakan cukup baik dari aspek administrasi perpajakan. Namun, masih ditemukan penggunaan tarif PPh Final sebesar 1,75% pada tiga transaksi sepanjang tahun 2024 yang tidak sesuai dengan klasifikasi usaha kualifikasi Menengah milik perusahaan. Selain itu, perlakuan akuntansi perpajakan masih mencatat PPh Final sebagai akun kewajiban (Utang Pajak Final) dan bukan sebagai beban langsung (Beban Pajak Final) pada saat pengakuan pendapatan, yang mengakibatkan laba tahun berjalan overstated sebesar Rp556.752.990. Perusahaan perlu melakukan penyesuaian terhadap penerapan tarif dan koreksi jurnal akuntansi pajak final agar menyajikan laporan keuangan yang andal dan andal.   This study aims to evaluate the compliance of the application of Final Income Tax (PPh Final) Article 4 Paragraph (2) on construction service income at PT. Swakarsa Tunggal Mandiri with the applicable tax regulations and accounting standards in Indonesia. The study employs a qualitative descriptive method with a case study approach. Data were obtained through documentation, semi-structured interviews, and regulatory reviews, and were then analyzed by comparing the company’s practices in withholding, remitting, reporting, and accounting for Final Income Tax with the provisions of Government Regulation No. 9 of 2022, Minister of Finance Regulation No. 58/PMK.03/2022, PER-24/PJ/2021, and PSAK 46. The results show that the withholding, remittance, and reporting of Final Income Tax have generally been implemented adequately from the perspective of tax administration. However, the study identified the use of a 1.75% Final Income Tax rate in three transactions during 2024, which was inconsistent with the company’s medium-level business qualification. In addition, the company’s tax accounting treatment still records Final Income Tax as a liability account (Final Tax Payable) rather than as a direct expense (Final Tax Expense) when revenue is recognized, resulting in an overstatement of current-year profit amounting to Rp556,752,990. The company needs to adjust the application of the Final Income Tax rate and correct the accounting entries for Final Income Tax to ensure reliable financial reporting.
Pengaruh Pemutihan Denda Pajak Dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Risa Fathaniah; Masta Sembiring
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.1732

Abstract

Kepatuhan wajib pajak kendaraan bermotor masih menjadi tantangan bagi pemerintah daerah meskipun berbagai kebijakan insentif, seperti program pemutihan denda pajak dan pembebasan Bea Balik Nama Kendaraan Bermotor (BBNKB), telah diterapkan. Namun, penelitian terdahulu mengenai efektivitas kedua kebijakan tersebut masih menunjukkan hasil yang beragam sehingga diperlukan penelitian lebih lanjut. Penelitian ini bertujuan untuk menganalisis pengaruh pemutihan denda pajak dan pembebasan Bea Balik Nama Kendaraan Bermotor terhadap kepatuhan wajib pajak kendaraan bermotor pada UPT SAMSAT Lubuk Pakam. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif. Data diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling dan dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa pemutihan denda pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor dengan nilai koefisien sebesar 0,552 dan p-value 0,000, sedangkan pembebasan Bea Balik Nama Kendaraan Bermotor juga berpengaruh positif dan signifikan dengan nilai koefisien sebesar 0,479 dan p-value 0,000. Kebaruan penelitian ini terletak pada pengujian simultan kedua kebijakan insentif perpajakan menggunakan pendekatan SEM-PLS pada UPT SAMSAT Lubuk Pakam. Temuan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pemerintah daerah dalam mengevaluasi efektivitas kebijakan insentif perpajakan guna meningkatkan kepatuhan wajib pajak kendaraan bermotor.   Motor vehicle taxpayer compliance remains a challenge for local governments despite the implementation of various tax incentive policies, such as tax penalty amnesty and Motor Vehicle Title Transfer Fee (BBNKB) exemption programs. However, previous studies have reported inconsistent findings regarding the effectiveness of these policies, indicating the need for further investigation. This study aims to analyze the effect of tax penalty amnesty and Motor Vehicle Title Transfer Fee (BBNKB) exemption on motor vehicle taxpayer compliance at UPT SAMSAT Lubuk Pakam. This research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 100 respondents selected using purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicate that tax penalty amnesty has a positive and significant effect on motor vehicle taxpayer compliance, with a path coefficient of 0.552 and a p-value of 0.000. Likewise, the Motor Vehicle Title Transfer Fee (BBNKB) exemption has a positive and significant effect on taxpayer compliance, with a path coefficient of 0.479 and a p-value of 0.000. The novelty of this study lies in the simultaneous examination of these two tax incentive policies using the SEM-PLS approach at UPT SAMSAT Lubuk Pakam. The findings are expected to provide valuable insights for local governments in evaluating the effectiveness of tax incentive policies to enhance motor vehicle taxpayer compliance.
Co-Authors Eko Febri Syahputra Siregar Febryani Putri Muhammad Ikhsan Fadillah Nasution, Ismail Saleh Rezki Zurriah Risa Fathaniah Salsabila, Unik Hanifah Trie Meutia Defi