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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan JMM (Jurnal Masyarakat Mandiri) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Atma Jaya Accounting Reseach (AJAR) Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAZHIM JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Amnesty: Jurnal Riset Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan JBMR: Journal of Business and Management Review Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Journal of Sustainable Tourism and Entrepreneurship Quantitative Economics and Management Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Multicience Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan EBISMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan (JUMBIWIRA) Jurnal Visi Manajemen (JVM) Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pemberdayaan Umat Jurnal Comparative : Ekonomi Dan Bisnis Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Intelektual : Jurnal Penelitian Dosen Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Imam Hidayat
Universitas Muhammadiyah Tangerang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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THE EFFECT OF INVESTMENT OPPORTUNITY SET, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON THE QUALITY OF EARNINGS ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2020) Imam Hidayat; Rika Dwi Utami
AJAR Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i01.271

Abstract

This study aims to determine the effect of investment opportunity set, institutional ownership, and company size on earning quality. Of the 52 companies in the consumption sector, there are 22 sample companies and will be analyzed from 2018 to 2020. This type of research uses a quantitative approach with the panel data regression method, which is processed with EViews version 12. The result shows that investment opportunity set and institutional ownership has no positive and significant effect on earnings quality. Firm size has a positive effect and significant effect on earnings quality.
Analisis Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2016 – 2020 Risa Widi Sari; Imam Hidayat
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2457

Abstract

Pajak ialah salah satu sumber penghasilan atau mendapatan terbesar bagi Indonesia untuk menyeimbangkan pendapatan dan pengeluaran suatu negara. Penelitianini bertujuan   untuk mengetahui serta memperlihatkan bukti empiris   mengenai   apa saja Yang dapat mempengaruhiAgresivitasPajakdiPerusahaanManufakturSektorBarangKonsumsi di BEI selama lima tahun yaitu 2016 – 2020. Total sampel penelitian ialah 10 perusahaan  yang didapatkan menggunakan metode purposive sampling berdasarkan kriteria yang ditentukan. Data digunakan yaitu  data  sekunder laporan  keuangan  Pajak di perusahaan Manufaktur Sektor Konsumsi di BEI  2016 - 2020. Model analisis data ialah regresi data panel dengan menggunakan aplikasi E-views 12.0. Hasilnya menjelaskan Leverage, Capital  Intensity  Ratio, Profitabilitas dan Size berpengaruh secara simultan terhadap Agresivitas Pajak
THE INFLUENCE OF PROFITABILITY, LEVERAGE, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS (Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange 2016 - 2020 Period) Adelia Yulianti; Imam Hidayat
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1860

Abstract

ABSTRACT This study aims to examine the effect of profitability, leverage, firm size, and capital intensity on tax aggressiveness in manufacturing companies in the material and chemical industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study used a sample of 10 companies using purposive sampling technique. The method used in this study is panel data regression, processed with the statistical tool Eviews 12. Test results in this study simultaneously profitability, leverage, firm size, and capital intensity on tax aggressiveness. While partially shows that the variables of profitability, leverage, and capital intensity have no effect on tax aggressiveness. While the size of the company has an effect on tax aggressiveness Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak pada perusahaan manufaktur sektor industri bahan dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) priode 2016-2020. Penelitian ini menggunakan sampel sebanyak 10 perusahaan dengan menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini regresi data panel diolah dengan alat statistik Eviews 12. Hasil Pengujian pada penelitian ini secara simultan profitabilitas, leverage, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak. Sedangkan secara parsial menunjukan bahwa untuk variabel profitabilitas, leverage, dan capital intensity tidak berpengaruh terhadap agresivitas pajak. Sedangkan ukuran perusahaan berpengaruh terhadap agresivitas pajak.
The Effects of Leverage, Profitability, and Company Size on Tax Aggressiveness Imam Hidayat; Reza Aini Ellyana
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p16-25

Abstract

The goal of this study is to see how much leverage, profitability, and company size have on tax aggressiveness in food and beverage firms listed on the Indonesia Stock Exchange. For the 2016-2020 timeframe, the study sample consisted of 8 food and beverage firms listed on the Indonesia Stock Exchange. The research sample used is 8 food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling method. The data used is secondary data. The analysis used in this research is multiple linear analysis which is processed using eviews10 program. The results show that leverage and company size variables affect on tax aggrressiveness, while profitability variables have no effect on tax aggressivess. Based on the test of the coefficient of determination (R2) equal to 28,3% of the variable tax aggressiveness can be explained by the variable leverage, profitability, company size while 71,7% are influenced by others variable.
The Influence of Profitability, Company Size and Leverage on Company Value Imam Hidayat; Dwi Setia Wati
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p60-71

Abstract

This study aims to explain the significance of the effect of profitability, company size and leverage partially on the value of property companies listed on the IDX. This study took a sample of 10 companies during the research period, namely 2018-2020 using the purposive sampling method with the criteria of sub-food & beverage manufacturing companies listed on the IDX during the 2018-2020 period . Sources of data used in this study is secondary data. Multiple linear regression is a data analysis technique used in this study. After testing, the results obtained that profitability and leverage partially have a significant effect on firm value, while the variable firm size does not affect the value of the company.
Analisis Faktor yang Mempengaruhi Nilai Perusahaan Menggunakan Data Panel Imam Hidayat; Petty Aprilia Sari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p342-354

Abstract

The reason for this research is to dissect the variables that influence companies that are eligible to use board information. To have the option to give success to investors, organizations should have the option to draw in financial backers by keeping up with and producing great corporate worth. Many variables influence the worth of the organization, both inner and outside. These elements incorporate Institutional Proprietorship, Capital Construction, Organization Size. This examination was led with the assistance of EViewss rendition 9. The populace utilized was 65 organizations in the property and land area. This concentrate likewise utilized purposive inspecting strategy and acquired 34 examples that coordinated with the perception information rules, specifically 170 information. The outcomes show that institutional proprietorship has no impact on firm worth, while capital design and firm size to some degree influence firm worth.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN Petty Aprilia Sari; Imam Hidayat
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.246-259

Abstract

Return is the return obtained from an investment for a certain period. It will be difficult to know how much return will be obtained in the future. There are many factors to predict return including Total Cash Flow, Accounting Profit, Company Size. This study aims to analyze the effect of total cash flow, accounting profit and company size on stock returns. This type of research is secondary data in the form of annual financial report data for automotive and component companies on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 9 companies was obtained. The data analysis technique used multiple linear regression. Hypothesis testing was carried out with simultaneous significant test (F-test) and partial test (t-test). The results of this study operating cash flow and accounting profit have an effect on stock returns, while the size of the company has no effect on stock returns. This research can contribute to increase the literature and provide information about the factors that affect stock returns that can be used by companies and investors.
The Effect of Decreased Transaction Volume on the Low Increase in E-commurce Revenue During the Pandemic on the Shope Application in 2020 Imam Hidayat; Selvia Agustina
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.1015

Abstract

This study aims to determine whether there is an effect of transaction volume on the low income of E-commerce in the current pandemic era. The sample in this study was 1 company, namely Shopee, so that the data obtained were 84 data. The data collection technique is non-participatory observation, namely collecting, recording and reviewing secondary data in the form of consumer reviews of Shopee users. The results showed that there was no effect between the decrease in transaction volume and the low increase in E-commurce revenue.Keywords : Decrease in volume, increase in revenue
PENGARUH DEBT EQUITY RATIO (DER), EARNING PER SHARE (EPS) dan ECONOMY VALUE ADDED (EVA) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2011-2015 Imam Hidayat
Balance Vocation Accounting Journal Vol 3, No 1 (2019): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.039 KB) | DOI: 10.31000/bvaj.v3i1.1941

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt Equity Ratio (DER), Earning Per Share (EPS) dan Economy Value Added (EVA)   terhadap Harga Saham, Desain penelitian ini bersifat kausalitas dengan unit analisisnya adalah perusahaan dari sampel yang diambil dengan teknik purposive sampling pada populasi perusahaan terdaftar BEI yang masuk kedalam Perusahaan Manufaktur, dengan bantuan program SPSS 23.0 dan uji hipotesisnya menggunakan uji t. Hasil dari kelompok Perusahaan manufaktur yaitu : 1. DER tidak berpengaruh negatif dan signifikan terhadap harga saham; 2. EPS tidak berpengaruh negatif dan signifikan terhadap harga saham; 3. EVA berpengaruh positif dan signifikan terhadap harga saham; 4. DER, EPS dan EVA berpengaruh positif dan signifikan terhadap harga saham
The Effect of Liquidity, Leverage, and Working Capital Turn on Profitability Imam Hidayat; Filla Oktapia Sulistia Dewi
APTISI Transactions on Management (ATM) Vol 7 No 1 (2023): ATM (APTISI Transactions on Management: January )
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v7i1.1832

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage, and working capital turnover on profitability in coal mining companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data used in this study is quantitative. The data used is secondary data. The Sampling technique used is purposive sampling, and there were 12 firms with research for four years; this obtained 48 observations. The data analysis method used in this study is Panel data regression analysis using reviews 9. The F test result is an F-statistic of 143.6753 > F Table (2.82) and a Prob (F-statistic) value of 0.000000 < 0.05, which means liquidity, leverage, and working capital turnover have a significant effect on profitability. The results of the liquidity t-test are a t statistic (1.198727) < t table (2.01537) and the value of Prob. 0.2371 > 0.05 means that liquidity has no significant effect on profitability. The results of the t-test leverage t statistic (20.47374) > t table (2.01537) and the value of Prob. 0.0000 > 0.05 means that leverage has a significant effect on profitability. The results of the t-test of working capital turnover t statistic (0.986827) < t table (2.01537) and the value of Prob. 0.3291> 0.05 means that working capital turnover has no significant effect on the profitability of coal mining sub-sector companies listed on the Indonesia Stock Exchange.
Co-Authors Abbas, Dirvi Surya Abdul Rauf Adelia Eka Resimasari Adelia Yulianti Agus Solikhan Yulianto Ahmad Jayanih Ahmad Zaki Mubbarok Ahmad, Shieva Nur Azizah Aldi Al Adiat Alfina Ayu Damayanti Amelia Adityaningsih Anggi Aprilia Anis Viona Aprilliani Tri Wiyanti Arry Eksandy Asri Fitri Annisa Aulia Ayu Nur Fauziah BASUKI Basuki Basuki Budi Rohmansyah Daniel Rahandri Daniel Rahandri Dewi Aprianti Dewi Rachmania Djenny Sasmita Dwi Ayu Paradita Dwi Setia Wati Ersa Amanda Maulida Fani Apriliyani Fany Dewi Irma Purba Fathiya Luthfita Filla Oktapia Sulistia Dewi Gilang Prayogo Hamdani Hamdani Herdiansyah Herdiansyah Hesty Ervianni Zulaecha Husna Darra Sarra Ibnu Fajar Saleh Icha Zakiyah Imas Kismanah Irdawati Irdawati Irfan Fadholi Putra Iwan Setiadi Izdahara Afrina Khusnul Khotimah Kimsen Kimsen Kimsen Lidya Maulidiyah Lusiana Maulana Lutvia Istiqomah Meidi Selvianah Meliana Putri Hamida Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohammad Zulman Hakim Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Mulyadi Mulyadi Nadia Larasati Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Novi Sriwahyuni Novita Santico Nurul Adibah Nurul Rahmawati Pambudi, Januar Eky Petty Aprilia Sari Petty Aprilia Sari Pika Prawesty Pinka Oktaviani Sutria RAHAYU ALPIANI Rahayu Nur Listiyo Ningsih Reni Anggraeni Repi Dwi Putri Resi Perwithasari Reza Aini Ellyana Rika Dwi Utami Risa Widi Sari Riska Kartika Sari Rosdwiana Putri Dewi Rosinah Rosinah Rusmiati Rusmiati Samino Hendrianto Sari Yulyanti Sari, Riski Ulan Seleman Hardi Yahawi Selly Ariyanti Lestari Selvia Agustina Septi Ludianah Shifa Salsa Bella Sigit Budi Santoso Sigit Budi Santoso Siregar, Indra Gunawan Siroj Tholibin Siti Nurjanah Sri Wahyuni Sriyanto Sriyanto Steven Gunawan Sudarmanto, Eko Susiana Nur Fita Sari Sustari Alamsyah Syifa Fauziyah Taqi, Muhamad Tarisa Adinda Choirunnisa Tatang Tasrullah Triana Zuhrotun Aulia Tubagus Ismail Wati Yaramah Watiyarrahmah Watiyarrahmah wulan safitri Yesika Ade Noviyani Zahra Puji Irmadina