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95 PENGARUH FAKTOR-FAKTOR KEUANGAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Haryanto, M. Y. Dedi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This research aims to know the influence of the liqudity, growth, profitability and efficiency to dividend policy. The population of this research are companies listed on the Indonesia stock exchange and the sample frame use the list of the 50 leading companies in market capitalization in 2012. The sampling methode is purposive sampling technique with two criteria and final sample are 36 listed company. Data was collected from the Indonesian Capital Market in 2012 with research period 2008-2010. This research use multiple regression to analysis data. There are one dependent variables and four independent variables. The results showed that at the level of 95%, ROE, DER, and OPM influence dividend policy while net income growth does not affect the dividend policy. But with 90% confidence, results showed that net income growth (GROW) affect dividend policy. So it can be concluded that corporate financial factors influence the dividend policy.

95 PENGARUH FAKTOR-FAKTOR KEUANGAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN M. Y. Dedi Haryanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

This research aims to know the influence of the liqudity, growth, profitability and efficiency to dividend policy. The population of this research are companies listed on the Indonesia stock exchange and the sample frame use the list of the 50 leading companies in market capitalization in 2012. The sampling methode is purposive sampling technique with two criteria and final sample are 36 listed company. Data was collected from the Indonesian Capital Market in 2012 with research period 2008-2010. This research use multiple regression to analysis data. There are one dependent variables and four independent variables. The results showed that at the level of 95%, ROE, DER, and OPM influence dividend policy while net income growth does not affect the dividend policy. But with 90% confidence, results showed that net income growth (GROW) affect dividend policy. So it can be concluded that corporate financial factors influence the dividend policy.

Pengaruh Interaksi Corporate Social Responsibility dan likuiditas Saham Terhadap Earnings Response Coeficient Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia Maria Yosaphat Dedi Haryanto
JEMAP Vol 1, No 2: Oktober 2018
Publisher : Universitas Katolik Soegijapranata, Semarang

This study aims to prove that interaction between CSR and stock’s liquidity will affect earnings response coeficient. Earnings response coefficient is a measure of the magnitude of market reaction to information about the company as reflected by the release of financial statements, especially profit information. So it can be said ERC can reflect the quality of profit information. Reputation of a company becomes a factor that supports the quality of profit information. Corporated social responsibility is a form of corporate concern to the environment that can show the added value of the company in the eyes of investors. Meanwhile, stock liquidity is the amount of stock trading volume in the stock exchange that can give an idea of how big the market or investors have interest in these shares. This study uses a sample of mining companies listed on the Indonesia Stock Exchange and data analysis using Moderated Regression Analysis (MRA). The result of the research proves that alternative hypothesis is accepted. So it can be concluded that the interaction of corporated social responsibility with stock trading liquidity affects the quality of earnings information.

Pengaruh Faktor Koneksi Politik, Kompensasi Eksekutif, dan Prinsip Konservatisme terhadap Penghindaran Pajak Sondakh, Janet Devira; Haryanto, Maria Yosaphat Dedi
AKSES: Jurnal Ekonomi dan Bisnis Vol 19, No 1 (2024): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v19i1.11966

Penelitian ini bertujuan untuk membuktikan pengaruh koneksi politik, kompensasi eksekutif, dan konservatisme akuntansi terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan yang bergerak di berbagai sektor dan terdaftar di Bursa Efek Indonesia tahun 2022. Data dikumpulkan dari laporan tahunan perusahaan tahun 2022 yang terdapat di laman idx.co.id. Pemilihan sampel menggunakan teknik purposive sampling dengan jumlah sampel akhir sebanyak 450 sampel. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan memeriksa terlebih dahulu dilakukan pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa koneksi politik, kompensasi eksekutif, dan prinsip konservatisme akuntansi tidak berpengaruh terhadap penghindaran pajak.Kata Kunci: Kompensasi eksekutif, Koneksi politik, Konservatisme akuntansi, Penghindaran pajak

Karakteristik Keuangan dan Kapasitas Perusahaan: Faktor Penentu Tingkat Penghindaran Pajak Haryanto, Maria Yosaphat Dedi
Jurnal Informasi Akuntansi (JIA) Vol. 4 No. 1 (2025): Jurnal Informasi Akuntansi (JIA) Volume 4 Nomor 1 Tahun 2025
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v4i1.1296

Tujuan penelitian ini adalah menganalisis faktor-faktor yang membedakan tingkat penghindaran pajak rendah dan tinggi. Faktor pembeda tersebut adalah karakteristik keuangan dan kapasitas perusahaan. Penelitian ini mengkategorikan tingkat penghindaran pajak dengan menggunakan skor ETR. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Setelah melalui proses seleksi, diperoleh jumlah sampel akhir sebanyak 140 perusahaan. Sampel ini dikelompokkan menjadi 2 kategori yaitu 69 sampel ETR rendah dan 71 sampel ETR tinggi. Pengujian hipotesis menggunakan analisis non parametrik, yaitu uji Mann-Whitney. Hasil penelitian menunjukkan bahwa terdapat perbedaan likuiditas, solvabilitas, profitabilitas, dan intensitas persediaan antara perusahaan dengan tingkat penghindaran pajak rendah dan tinggi. Hasil lainnya adalah intensitas kapital bukan merupakan faktor yang membedakan tingkat penghindaran pajak perusahaan.

Information Technology Literacy and Intention to Use Fintech in Micro Business Enterprise: The Moderating Role of Perceived Security Haryanto, M. Y. Dedi; Sarsiti, Sarsiti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.13012

The Fintech phenomenon is the delivery of financial products and services via the synthesis of technological platforms and innovative business models. Intention to use Fintech for business processes largely remains unexplored in the context of Micro Small and Medium Enterprise (MSME). Responden of this study are 130 owner of MSMEs in Palembang city, one of the provincial capitals in Indonesia. Data was collected with questionair using a field survey. The method applied for data analysis was partial least squares structural equation modeling (PLS-SEM). The result show that technology literacy are not associated with and intention to use fintech. However, other result confirm that perceived security has a moderating effect on the relation between technology literacy and intention to use fintech. This is consistent with the argument that small business owner assess the security of fintech firm taking into account in adopting fintech services. Keyword: Information technology literacy, Intension to use, Financial technology, Perceived security.

DIGITALISASI PUBLIKASI LAPORAN KEUANGAN DAERAH Hardiningsih, Pancawati; Srimindarti, Caecilia; Jannah, Afifatul; Haryanto, Maria Yosaphat Dedi
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

Digitalization disclosure is considered capable of reaching all aspects of society and can be accessed at any time. Advances in technology will make all information accessible easily, cheaply, and quickly. This study aims to analyze the influence of government size, accessibility, and audit opinion on the disclosure of digital local government financial reports. Population and research sample are Local Government Financial Statements. Central Java Province, as many as 29 Regency Governments and 6 City Governments for the 2015-2018 Fiscal Year that have been audited by the Supreme Audit Agency. The analysis technique uses multiple regression with the Fixed Effect Model. The results show that all independent variables, namely government size, accessibility, and audit opinion have a positive and significant effect on the disclosure of digital local government financial statements.

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