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FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Linda Santioso; Andreas Bambang Daryatno; Albertus Martin
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Income smoothing is a way that management use to reduce fluctuations in the reported earnings in accordance with the desired targets through accounting method or transaction. The purpose of the research is to analyze the correlation between firm size, profitability, financial leverage, institutional ownership, CEO duality and board size to income smoothing on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 156 companies. Samples were selected using purposive sampling method amounted to 57 companies. Data collection techniques used in this research is secondary data that is processed using program SPSS for windows 23.00. The analysis used in this study is the analysis of logistic regression. The result of this research show that profitability variable is significant to income smoothing, while firm size, financial leverage, institutional ownership, CEO duality, and board size are not significant.Keywords: firm size, profitability, financial leverage, corporate governance, and income smoothing

PENGARUH PROFITABILITY, FIRM SIZE, DEFAULT RISK, VOLUNTARY DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT Linda Santioso; Lucky Suvia; Andreas Bambang Daryatno
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Jurnal Akuntansi

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The purpose of this study is to determine the effect of profitability, firm size, default risk and voluntary disclosure on Earning Response Coefficient. The sample of this research use manufacuting company that listed in ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 145 data in three years. The dependent variable in this research is Earning Response Coefficient and independent variables are profitability, firm size, default risk and voluntary disclosure. Analysis tool that will be used to analyse the hypothesis with multiple linier regression modelis program SPSS 23. The result for this research showed that partially profitability has a significant effect on Earning Response Coefficient, while firm size, default risk, and voluntary disclosure do not have an effect on Earning Response Coefficient. Keywords: ERC, profitability, firm size, default risk, voluntary disclosure

PENGARUH BOARD DIVERSITY , FIRM SIZE , PROFITABILITY, INSTITUTIONAL OWNERSHIP DAN LEVERAGETERHADAP EARNING QUALITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Andreas Bambang Daryatno; Linda Santioso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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The purpose of this study is to test empirically the effect of board diversity, firm size, profitability, institutional ownership and leverage on earning quality in manufacturing companies on the Indonesia Stock Exchange, especially in 2016-2018. The sampling technique in this study was purposive sampling method. Purposive sampling is a sampling technique using several predetermined criteria in accordance with the discussion so that it is feasible to be selected as a sample and 35 samples of manufacturing companies were selected with a total of 105 data. The analysis method used is panel data regression analysis with the help of the E – Views 9.0 program. The results of this study are board diversity, institutional ownership, leverage has no effect on earning quality, while firm size and profitability have an influence on earning quality. Keywords: board diversity , firm size , profitability, institutional ownership, leverage

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Andreas Bambang Daryatno
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2177

Abstract - The tax target from the government has never been achieved, previous research has shown inconsistencies between researchers, and the economic sector has declined due to the COVID-19 pandemic. Whether the current state of the COVID-19 pandemic will produce consistent or inconsistent results if research is carried out on compliance with fulfilling obligations in paying taxes. The purpose of this study is to obtain empirical evidence regarding the effect of understanding tax regulations, tax sanctions, and service of tax officials on taxpayer compliance with risk preference as a moderating variable. This study used 104 samples through simple random sampling method. The data used is primary data in the form of questionnaires distributed to individual taxpayers in Jakarta. Data processing in this study using the Smart Pls3 program. The results showed that prior to moderating the understanding of tax regulations and services of tax officials had an effect on taxpayer compliance, while tax sanctions had no effect on taxpayer compliance. After moderating with the risk preference variable statistically resulted in the understanding of tax regulations, the service of the tax authorities strengthened even though it had very little effect on taxpayer compliance. Meanwhile, the tax sanctions variable could not predict positively on taxpayer compliance, meaning that the risk preference variable was not statistically proven to be able to moderate . From the empirical results above, it shows that the Directorate General of Taxes should focus more on providing education, socialization in an effort to increase the understanding of taxpayers so that awareness arises in paying taxes and participating in mutual cooperation in building the Indonesian nation to achieve mutual prosperity. Keywords: Risk Preference; Taxpayer Compliance; Tax Sanctions; Tax Service Officers; Understanding of Tax Regulations

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andreas Bambang Daryatno
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2621

Abstract - The purpose of this study is to obtain empirical evidence of the effect of loan to deposit ratio, firm size and GDP on the company's financial performance which is represented by return on equity in banking companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling as a sampling technique and uses banking companies as research samples. The data used in this study comes from the financial statements of banking companies listed on the Indonesia Stock Exchange. Data processing in this study using the Smart Pls3 program. The results obtained that the loan to deposit ratio has a positive but not significant effect on financial performance, while firm size and gross domestic product have a positive and significant effect on financial performance. High credit delivery rates must be accompanied by good credit quality so that banking losses are low, this happened in Indonesia where gross NPL during 2020 during the pandemic only reached 3.06 percent, up from 2019 gross NPL which reached 2.5 percent and The 2018 gross NPL which reached 2.37 means that OJK has succeeded in restraining the increase in NPL through POJK 11/2020 regulation on credit restructuring. The confidence of the Indonesian people in the big show and the maintained GDP of Indonesia keeps investors optimistic and keeps investing, this will certainly accelerate the economic recovery and increase income for banking in Indonesia. It boils down to an increase in income or credit sales, which in turn will improve the financial performance of banks. Keywords: Financial Performance; Loan to Deposit Ratio; Firm Size; GDP

PENGARUH TAX AMNESTY, TAX JUSTICE, TAX MORALE, TERHADAP TAX COMPLIANCE DENGAN TINGKAT KEPUASAN SEBAGAI VARIABEL INTERVENING Andreas Bambang Daryatno
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3105

Abstract - The 2022 tax revenue target has indeed been met, even exceeding the target set by the ministry of finance. Realization of tax revenue reached IDR 2,034.5 trillion or 114% of the Presidential Decree 98/2022 target of IDR 1,784 trillion, growing 31.4% from the 2021 realization of IDR 1,547.8 trillion. Is this target achieved because taxpayer compliance is increasing in Indonesia! When we examine it more deeply, where the tax target is met is due to the increase in world commodity prices which boost tax revenues and downstream mining materials such as nickel and others. The purpose of this research is to obtain empirical evidence regarding the effect of tax amnesty, tax justice, tax morale on tax compliance through the level of taxpayer satisfaction as mediation. By distributing questionnaires to 120 taxpayers, a sample was chosen using the purposive sampling approach and primary data. The Smart PLS 3.0 program assists with this data processing. The results of the study are as follows Tax Amnesty (X1) has a positive and significant effect on the level of satisfaction (Z), Tax Amnesty (X1) has a positive but not significant effect on Tax Compliance (Y), Tax Justice (X2) has a positive but not significant effect on Level of Satisfaction (Z), Tax Justice (X2) has a positive and significant effect on Tax Compliance (Y), Tax Morale (X3) has a positive but not significant effect on the level of service satisfaction (Z), Tax Morale (X3) has a positive effect but not significantly to tax compliance (Y), level of service satisfaction (Z) has a positive and significant effect on tax compliance (Y), Tax Amnesty (X1), tax Justice (X2), Tax Morale (X3) indirectly, does not significantly affect Tax Compliance (Y), through the level of service satisfaction (Z). From the empirical results above, it shows that taxpayer compliance is obtained from actions to increase tax justice and the level of service satisfaction, meaning that justice and the level of satisfaction felt by taxpayers in paying taxes will make tax evasion actions always avoidable. They consciously and voluntarily pay taxes because taxes are imposed fairly and it is easy to pay taxes. Meanwhile, the tax amnesty and tax morale programs, even after being moderated by the level of service satisfaction, although they have a positive effect, still cannot increase tax compliance. This might happen due to the impact of the Covid 19 pandemic which has made a mess in the world of business or the economy, so that taxpayers are again carrying out tax evasion. Keywords: Tax Amnesty; Tax Justice; Tax Morale; Tax Compliance; Level of Satisfaction

FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Linda Santioso; Andreas Bambang Daryatno; Albertus Martin
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1803

Income smoothing is a way that management use to reduce fluctuations in the reported earnings in accordance with the desired targets through accounting method or transaction. The purpose of the research is to analyze the correlation between firm size, profitability, financial leverage, institutional ownership, CEO duality and board size to income smoothing on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 156 companies. Samples were selected using purposive sampling method amounted to 57 companies. Data collection techniques used in this research is secondary data that is processed using program SPSS for windows 23.00. The analysis used in this study is the analysis of logistic regression. The result of this research show that profitability variable is significant to income smoothing, while firm size, financial leverage, institutional ownership, CEO duality, and board size are not significant.Keywords: firm size, profitability, financial leverage, corporate governance, and income smoothing

PENGARUH PROFITABILITY, FIRM SIZE, DEFAULT RISK, VOLUNTARY DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT Linda Santioso; Lucky Suvia; Andreas Bambang Daryatno
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1977

The purpose of this study is to determine the effect of profitability, firm size, default risk and voluntary disclosure on Earning Response Coefficient. The sample of this research use manufacuting company that listed in ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 145 data in three years. The dependent variable in this research is Earning Response Coefficient and independent variables are profitability, firm size, default risk and voluntary disclosure. Analysis tool that will be used to analyse the hypothesis with multiple linier regression modelis program SPSS 23. The result for this research showed that partially profitability has a significant effect on Earning Response Coefficient, while firm size, default risk, and voluntary disclosure do not have an effect on Earning Response Coefficient. Keywords: ERC, profitability, firm size, default risk, voluntary disclosure

PENGARUH BOARD DIVERSITY , FIRM SIZE , PROFITABILITY, INSTITUTIONAL OWNERSHIP DAN LEVERAGETERHADAP EARNING QUALITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Andreas Bambang Daryatno; Linda Santioso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2049

The purpose of this study is to test empirically the effect of board diversity, firm size, profitability, institutional ownership and leverage on earning quality in manufacturing companies on the Indonesia Stock Exchange, especially in 2016-2018. The sampling technique in this study was purposive sampling method. Purposive sampling is a sampling technique using several predetermined criteria in accordance with the discussion so that it is feasible to be selected as a sample and 35 samples of manufacturing companies were selected with a total of 105 data. The analysis method used is panel data regression analysis with the help of the E – Views 9.0 program. The results of this study are board diversity, institutional ownership, leverage has no effect on earning quality, while firm size and profitability have an influence on earning quality. Keywords: board diversity , firm size , profitability, institutional ownership, leverage

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