Article Per Year (5 Year)
p-Index From 2019 - 2024
3.598
P-Index
This Author published in this journals
All Journal KEUNIS Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Prosiding National Conference for Community Service Project Global Financial Accounting Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Robby Krisyadi
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)

 1 
Analisis Pengaruh Karakteristik Dewan Perusahaan terhadap Modal Intelektual pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Laurence Laurence
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Modal intelektual merupakan sumber daya tidak berwujud yang dapat meningkatkan daya saing perusahaan melalui penciptaan nilai tambah. Penelitian ini bertujuan untuk mengkaji pengaruh ukuran dewan, dewan independen, dewan eksekutif, rapat dewan, dan penghasilan dewan terhadap modal intelektual perusahaan. Objek dalam penelitian ini adalah perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2015 – 2019. Penelitian ini menggunakan sumber data sekunder yaitu laporan tahunan dan laporan keuangan perusahaan. Hasil penelitian menemukan bahwa ukuran dewan dan dewan eksekutif memiliki pengaruh signifikan terhadap modal intelektual. Adapun dewan independen, rapat dewan, dan penghasilan dewan tidak berpengaruh signifikan terhadap modal intelektual.
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Novilim Novilim
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

The purpose of this research is to analyze the factors that effect tax avoidance on companies listed in Indonesia Stock Exchange. The factors mentioned as independent variables in this study are profitability, audit quality, fiscal loss compensation, capital intensity, firm size, and leverage. Effective tax rate is used as a benchmark of tax avoidance. Determination of the sample in the study using a purposive sampling method by including companies registered in the IDX period of 2015 to 2019. Data on the annual financial reports of companies that have complete financial information are the criteria for collecting research data. The gathered data are then analyzed using a panel regression method with SPSS and Eviews software. The result showed that profitability and audit quality had a positive significant effect on tax avoidance while fiscal loss compensation had a negative significant effect. Meanwhile, the variables of capital intensity, firm size, and leverage do not have an effect on the tax avoidance.
Analisis Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Intensitas Modal terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Efri Mulfandi
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Abstrak The research was conducted to test and analyze the independent variables against the dependent variable. The independent variable consists of company size, leverage, profitability, and capital intensity and the dependent variable is company tax avoidance. The object of this research is a company that has an annual report that is registered and published on the Indonesia Stock Exchange for the period 2015-2019. The sample selected based on purposive sampling technique of 452 companies. The data is then processed with SPSS and Eviews software, which are analyzed using panel regression models. The results obtained by researchers indicate that company size and tax avoidance have a significant positive relationship. Leverage, profitability, and capital intensity variables do not show a significant relationship to tax avoidance.
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance terhadap Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Andi Andi
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara variabel leverage, intensitas aset tetap, komisaris independen, ukuran dewan komisaris, komite audit, kualitas audit, umur perusahaan, profitability, dan ukuran perusahaan terhadap tax avoidance pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pemilihan data menggunakan purposive sampling. Sebanyak 264 perusahaan atau 1320 data dijadikan sampel penelitian. Hasil penelitian ini menunjukkan variabel intensitas aset tetap, independen komisaris, komite audit memiliki pengaruh signifikan negatif terhadap tax avoidance. Kualitas audit berpengaruh signifikan positif terhadap tax avoidance. Selain itu, variabel lainnya tidak memiliki pengaruh signifikan terhadap tax avoidance.
Analisis Pengaruh Tata Kelola Perusahaan terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Jeslyn Jeslyn
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Abstrak Kinerja keuangan merupakan kemampuan perusahaan untuk mengelola dan mengendalikan sumber daya yang dimiliki. Penelitian ini memiliki tujuan untuk mengkaji pengaruh outside director, board skill, gender diversity, direktur asing, dan ukuran dewan terhadap kinerja keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Objek penelitian ini adalah perusahaan terdaftar di BEI dari tahun 2015 hingga 2019. Metode pengambilan sampel pada penelitian ini yakni purposive sampling. Hasil penelitian ini menyimpulkan bahwa outside director, ukuran dewan, dan ukuran perusahaan memiliki pengaruh signifikan terhadap ROA. Sementara itu, variabel ukuran dewan, umur perusahaan, dan leverage memiliki pengaruh signifikan terhadap ROE.
Co-Authors Agnes Imelia Chong Andi Andi Caney Anges Efri Mulfandi Elleen Elleen Hendi Hendi Jennifer Meilisa Jeslyn Jeslyn Jessy Jessy Kelly Kelly Laurence Laurence Leondy Rionaldo Mariska Ramadana Marmileni Triana Miranda Irawan Muhammad Taufik Nabila Dea Alifia Nadiah Khairunnisa Artanti Novilim Novilim Noviyanti Noviyanti Nurhalisa Nurhalisa Ricky Ricky Salma Alfiqi Selin Selin Susanti Susanti Windy Sjachputri Yenny Fathia