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Bahtiar Effendi
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INDONESIA
STATERA: Jurnal Akuntansi dan Keuangan
Published by Universitas Matana
ISSN : 26569418     EISSN : 26569426     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, Universitas Matana, Tangerang Banten.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 1 (2021)" : 6 Documents clear
Pengaruh Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Periode Tahun 2015- 2017 Kurniawan Kurniawan; Suharto Mulyanta
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.43-50

Abstract

This research aims to review the influence of leverage that is measured using a debt to equity ratio (DER), profitability is measured using return on assets (ROA) and return on equity (ROE) and liquidity as measured by using current ratio on the value the company which is measured using price to book value (PBV in the mining sector companies that listed on Indonesia stock exchange (BEI) in period 2015-2017. This kind of research is the study of causal samples with a purposive sampling technique. The result of this research is expected provide contribution, reference, information and empirical evidence required to parties who needs regarding leverage, profitability, liquidity and its relation to the value of enterprise.
Penggunaan Performance Sebagai Pemoderasi: antara Pengungkapan Corporate Social Responsibility, Kepemilikan Keluarga dan Beban Research and Development Terhadap Tax Avoidance Yohanes August Goenawan; Dadan Ramdhani; Christien Setiya Kesumawati; Raden Willi Fatimaleha
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.1-18

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, family ownership and research and development expense on tax avoidance with performance as moderating variable. The population of this research is consumer goods companies listed on Indonesia Stock Exchange in 2014- 2018. The samples tested in this study were 15 companies taken based on the purposive sampling method. The data used in this study are secondary data from annual reports and financial reports. This study used multiple linear regression analysis and moderated regression analysis. The results of this research showed that the variable corporate social responsibility had a negative and significant influence on tax avoidance, meanwhile family ownership and research and development expense had not significant influence on tax avoidance. Also, performance can strengthened the effect of family ownership and research and development expense on tax avoidance, meanwhile corporate social responsibility can not be moderated.
Kebijakan Dividen Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia: Kebijakan Utang, Profitabilitas, Likuiditas Nurlatifah Asikin; Samtri Dortua Gultom; Amrie Firmansyah
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.19-28

Abstract

This study aims to investigate the effect of debt policy, profitability, and liquidity on dividend policy. This study uses secondary data sourced from companies' annual financial statements. The data source in the form of financial reports is obtained from the official website of the Indonesia Stock Exchange with the page http://www.idx.co.id. Based on purposive sampling has been conducted, the total sample used in this study amounted to 63 observations. Hypothesis testing uses panel data regression. The study suggests that debt policy, profitability, and liquidity do not affect dividend policy. Therefore, the information from these three variables cannot be used as a signal in predicting the company's dividend policy. This research indicates that the information on the level of debt, net income, and the amount of cash in the financial statements is not employed by investors in assessing the company's dividend policy.
Urgensi Pemilihan Auditor Eksternal: Antara Relevansi Leverage dan Biaya Audit Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.29-42

Abstract

This study aims to analyze the effect of leverage and audit fees on the selection of external auditors in financial sector companies listed on the Indonesia Stock Exchange. The population of this research is all financial sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. The samples were selected based on purposive sampling criteria with a quantitative method with a descriptive approach. Based on the purposive sampling method, obtained a sample of 38 companies with a total unit of analysis of 144 data obtained from 3 years of observation period. This study uses secondary data obtained from financial statement data and annual reports of publicly traded companies listed on the Indonesia Stock Exchange. By using logistic regression analysis as research data analysis, it is found that leverage has a negative and insignificant effect on the selection of external auditors. In addition, it was found that audit fees have a positive and significant effect on the selection of external auditors.
Apakah Penetapan Kantor Akuntan Publik Dipengaruhi oleh Kepemilikan Perusahaan dan Manajemen Laba? Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.51-64

Abstract

This study aims to analyze the effect of company ownership and earnings management on the establishment of a public accounting firm in property & real estate companies listed on the Indonesia Stock Exchange. The population of this study were 187 property & real estate companies for the period 2016-2018. The samples were selected based on purposive sampling criteria with a quantitative method with a descriptive approach. Based on the purposive sampling method, obtained a sample of 42 companies with a total unit of analysis of 126 data obtained from 3 years of observation. This study uses secondary data obtained from financial statement data and annual reports of publicly traded companies listed on the Indonesia Stock Exchange. By using logistic regression analysis as research data analysis, it is found that company ownership and earnings management have a negative and insignificant effect on the determination of the Public Accountant Firm.
Peran Corporate Social Responsibility, Corporate Governance dan Profitabilitas: Indikasi Penghindaran Pajak Pada Sektor Pertambangan di Indonesia Dadan Ramdhani; Yanti Yanti; Merryam Apriyanti Sitompul
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.65-74

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, proportion of managerial ownerships, audit committees and profitability on tax avoidance. The population of this research is mining companies listed on Indonesia Stock Exchange in 2014-2018. The samples tested in this study were 13 companies with a total of 65 samples taken based on the purposive sampling method. The data used in this study are secondary data from financial reports and annual reports. This study used multiple linear regression analysis. The results of this research showed that the audit committees and profitability had a negative significant influence on tax avoidance. In addition, the variable of managerial ownerships and corporate social responsibility had not significant influence on tax avoidance.

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