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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi Barelang Journal of Economics and Management Scienties
Anggun Putri Romadhina
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Anggun Putri Romadhina; Revan Andhitiyara
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 2 (2021): JISAMAR : Volume 5, Nomor 2, May 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i2.455

Abstract

Penelitian ini bertujuan untuk mengetahui dan menemukan bukti empiris pengaruh perencanaan pajak, pertumbuhan penjualan dan kebijakan dividen terhadap nilai perusahaan, adapun yang menjadi latar belakang penulis ini karena perusahaan selalu berusaha agar bisa membayar pajak serendah mungkin dengan cara ditekankan karena pajak mempengaruhi pengurangan pendapatan atau laba bersih, tetapi bagi pemerintah pajak meningkatkan untuk membiayai penyelenggaraan pemerintah. Perusahaan property dan real estate menjadi objek karena saat ini perusahaan property dan real estate di Indonesia berkembang dengan cepat dan saat ini tren investasi yang berkembang dimasyarakat adalah menginvestasikan uang dalam bentuk tanah atau property . Selain itu, semakin berkembang kebutuhan akan property dan real estate seiring dengan pertumbuhan penduduk yang semakin meningkat setiap tahunnya, maka hal tersebut akan mempengaruhi pertumbuhan penjualan ikut meningkat serta banyak yang menanamkan sahamnya di perusahaan property. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan SPSS (Statistic Product and Services Solutions) versi 24. Populasi yang di pilih adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia dengan sampel yang di pilih dengan menggunakan metode purposive sampling melalui kriteria-kriteria yang telah ditentukan. Total data yang digunakan dalam penelitian ini terdiri dari 10 perusahaan dengan jumlah 50 data selama 5 tahun periode penelitian. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap nilai perusahaan dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan. Secara simultan perencanaan pajak, pertumbuhan penjualan dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan.
PENGARUH KOMISARIS INDEPENDEN, INTENSITAS MODAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Jasa Yang Terdaftar di BEI Tahun 2014-2018) ANGGUN PUTRI ROMADHINA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2489

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji dan membuktikan adanya Pengaruh Komisaris Independen, Intensitas Modal, dan Corporate Social Responsibility terhadap Agresivitas Pajak secara parsial dan secara simultan. Objek penelitian yang digunakan adalah perusahaan jasa dari semua sektor yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Data yang diperoleh sebanyak 14 perusahaan yang terdiri dari PT. Bank Negara Indonesia, PT. Bank Rakyat Indonesia, PT. Bank Tabungan Negara, PT. Bank Pembangunan Daerah Jawa Timur Tbk, PT. Bank Mandiri, PT. Bank CIMB Niaga, PT. Bank Maybank Indonesia, PT. Bank OCBC NISP, PT. Bank Finance Indonesia, PT. Jasa Marga, PT. AKR Corporindo, PT. Total Bangun Persada, PT. Waskita Karya, PT. Wijaya Karya. Metode pemilihan sampel yang digunakan adalah metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi linear berganda. Pendekatan penelitian yang digunakan yaitu pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa Komisaris Independen berpengaruh signifikan secara positif dan signifikan terhadap tindakan Agresivitas Pajak, Intensitas Modal berpengaruh signifikan secara positif terhadap tindakan Agresivitas Pajak, dan Corporate Social Responsibility tidak berpengaruh terhadap tindakan Agresivitas Pajak. Antara variabel Komisaris Independen, Intensitas Modal dan Corporate Social Responsibility berpengaruh secara simultan terhadap variabel Agresivitas Pajak.
PENGARUH FREE CASH FLOW, NON DEBT TAX SHIELD TERHADAP KEBIJAKAN HUTANG ANGGUN PUTRI ROMADHINA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3910.952 KB) | DOI: 10.32493/jiaup.v6i1.1210

Abstract

This study aims to empirically test the effect of Free Cash Flow and Non Debt Tax Shield on Debt Policy at Property and Real Estate companies listed on Indonesia Stock Exchange. The period used is 5 (five) years 2012 until 2016. This research uses Debt Policy as dependent variable, Free Cash Flow and Non Debt Tax Shield as independent variable. Population in this research is all Property and Real Estate Company listed in Indonesia Stock Exchange that is amounted to 61 company. This research uses purposive sampling technique and get as many as 11 (eleven) companies that meet the criteria of data sample selection. The results of this study indicate that partially Free Cash Flow variables affect the debt policy. Non Debt Tax Shield variable has an effect on debt policy. Meanwhile, simultaneously shows that the variables of Free Cash Flow and Non Debt Tax Shield effect on debt policy.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN PT. BANK MANDIRI (PERSERO) Tbk AREA PLUIT SELATAN Eka Kusuma Dewi; Anggun Putri Romadhina
JURNAL AKUNTANSI BARELANG Vol 7 No 1 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i1.6514

Abstract

This study aims to analyze the accounting information system and job training on employee performance either partially or simultaneously. This research was conducted at Pt Bank Mandiri (Persero) Tbk South Pluit Area. The type in this research is quantitative research. This sampling uses a saturated sample technique in which all the population is sampled in this study, amounting to 57 respondents, and data collection in this study includes observation, questionnaires and literature study. Data analysis techniques in this study are validity, reliability, classical assumption test, descriptive analysis, multiple linear analysis and hypothesis testing. by using the SPSS Version 25 application program. The results of this study indicate that simultaneously accounting information systems and job training affect employee performance, partially accounting information system affects employee performance and job training affects employee performance.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Anggun Putri Romadhina; Eka Kusuma Dewi
JURNAL AKUNTANSI BARELANG Vol 7 No 2 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i2.7355

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity ratios, leverage, activity, profitability and sales stability on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. There were 50 companies that were indicated to be experiencing financial distress so that they were delisted from the Indonesia Stock Exchange during 2017-2021, one of the reasons being that they had been declared bankrupt/bankrupt and the opportunity to live was disrupted. This is a threat that can be experienced by all companies regardless of the type or size of the company and can occur at any time. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) which issued financial reports during 2017-2021. . The samples obtained based on the purposive sampling method amounted to 50 sample data of observational data. The data analysis technique in this study is multiple linear regression. The results of this study indicate that the liquidity ratio, leverage ratio, profitability and sales growth have a significant effect on financial distress. Meanwhile, the activity ratio has no significant effect on financial distress.
Pengaruh Beban Iklan dan Intensitas Persediaan terhadap Agresivitas Pajak Anggun Putri Romadhina
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.6

Abstract

This study aims to test and provide empirical evidence of the effect of advertising expenses and inventory intensity on tax aggressiveness conducted by Manufacturing companies of the goods and consumption sector listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, with a research year period of 5 years starting from 2013-2017. The results of this study indicate that the advertising expenses has a significant effect on tax aggressiveness. While inventory intensity has not affect the tax aggressiveness of the goods and consumption sector Manufacturing companies listed on the Indonesia Stock Exchange. Advertising load and inventory intensity simultaneously or together affect the tax aggressiveness.
Co-Authors Eka Kusuma Dewi Revan Andhitiyara