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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ekonomi : Journal of Economic Jurnal Koinonia : Fakultas Filsafat Universitas Advent Indonesia JURNAL RISET AKUNTANSI GOING CONCERN JEA17: Jurnal Ekonomi Akuntansi Prosiding Seminar Nasional INDOCOMPAC Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Bisnis, Manajemen, dan Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Aktiva : Jurnal Akuntansi dan Investasi ACCRUALS (Accounting Research Journal of Sutaatmadja) JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi Jurnal Ilmiah Akuntansi Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JIAI (Jurnal Ilmiah Akuntansi Indonesia) Ekombis: Jurnal Fakultas Ekonomi Journal of Economics and Business Aseanomics JAZ: Jurnal Akuntansi Unihaz Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Cakrawala Repositori Imwi Akuntansi Bisnis & Manajemen (ABM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Journal of Applied Business and Technology Jurnal Ekonomis Klabat Accounting Review Klabat Journal of Management Media Akuntansi Perpajakan
Francis Hutabarat
Universitas Advent Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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SUSTAINABLE GROWTH AND LIQUIDITY ON PROFITABILITY: A STUDY ON MINING SECTOR COMPANIES LISTED AT INDONESIA STOCK EXCHANGE IN 2018 Manullang, Shekinah Vitareyn; Hutabarat, Francis
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i1.470

Abstract

This study aims to determine the effect of sustainable growth and liquidity on profitability, sustainable growth on profitability, and liquidity on profitability. The data used are quantitative in the form of financial statements on the Indonesia Stock Exchange in 2018. The population conducted in this study are companies listed on the Indonesia Stock Exchange. And the sample of this research is mining sector companies listed on the Indonesia Stock Exchange in 2018 and the population used is 40 companies. The variables used in this study are sustainable growth and liquidity as independent variables. Profitability as the dependent variable. The research analysis uses statistical data that is descriptive statistics, correlation matrix, significant tests, regression analysis for research data in the mining sector. Test results show that there is a significant effect between sustainable growth rate and liquidity on profitability. And there is no significant effect between Liquidity on Profitability. Simultaneously states there is a significant influence between sustainable growth rate and Liquidity on the profitability of mining companies in the Indonesia stock exchange in 2018.
Pengaruh Mediasi Return on Equity dalam Hubungan antara Ukuran Perusahaan dan Penghindaran Pajak Hutajulu, Aprilliani; Hutabarat, Francis
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.26057

Abstract

This study was conducted to investigate whether Company Size and Return on Equity (ROE) have an influence on Tax Avoidance. The study uses quantitative data with 75 sample data in 15 banking sectors listed on the IDX in the financial statements from 2014-2018. Research samples were obtained from 15 companies in the banking industry listed on the IDX, namely: AGRO, BBCA, BBKP, BBNI, BBRI, BBTN, BBYB, BDMN, BJBR, BJTM, BMRI, BNGA, INPC, MCOR, and PNBN. To fulfill the hypothesis, statistical F test, T test and regression analysis are needed. The results showed that company size had no significant effect on tax avoidance and ROE had a significant effect on tax avoidance. It can be concluded that the existence of ROE fully mediates the influence of SIZE and Tax Avoidance
BANK FINANCIAL PERFORMANCE USING CAMEL RATIO AND MARKET VALUE TOBIN’S Q OF BANKING SUB-SECTOR LISTED AT INDONESIAN STOCK EXCHANGE Hutabarat, Francis M
Jurnal Ekonomi : Journal of Economic Vol 8, No 02 (2017): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v8i02.2013

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi kinerja keuangan bank, apakah bank mampu untuk menjalankan fungsinya atau tidak dan bagaimana kinerja bank di pasar. Ada bermacam-macam cara bagi bank untuk menganalisa kinerja bank, dan salah satunya melalui Rasio Keuangan Bank. Penelitian ini bersifat deskriptif dan data dikumpul, dianalisis dan disajikan menurut data Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai 2015. Ada empat perusahaan yang diteliti, yaitu: BMRI, BBRI, BBCA dan BBNI yang merupakan bank terbesar di Indonesia. Hasil penelitian menunjukkan CAMEL Rasio CAR, NPL, ROA, ROE, LDR memiliki kinerja dan nilai pasar yang baik Rasio Tobins'Q mengakibatkan pasar melihat saham perusahaan perbankan sebagai undervalued. Kata kunci : camel, tobin’s q, financial performance, bank
The Effect of Liquidity on Tax Avoidance with Profitability Mediation Variable in BUMN Companies Listed on The IDX in 2017-2018 Marito, Jojor Sihol; Hutabarat, Francis
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.597

Abstract

The research objective was to determine the effect of liquidity on tax avoidance with profitability mediation variable in bumn companies listed on the idx in 2017-2018. This study uses a descriptive method with a population of 20 companies and uses a sample of 40 research samples based on 20 BUMN companies listed on the Indonesia Stock Exchange for the year 2017-2018 period. Analysis of the data is the coefficient of determination, F test, t-test, multiple regression. The significant test results show that in model 1 there is no significant effect between liquidity and tax avoidance, this is evidenced by the F-test 4.089 and a significant value of 0.05 at α = 5%. Whereas in model 2, it is found that with the mediation of profitability it is found that the effect of liquidity, profitability on tax avoidance is significant with a significant level of 0.032 at a significant level of 5% with an F-test of 3.779.The significant test results show that the independent variable shows that in model 1 there is no significant effect on the liquidity variable on tax avoidance with a significant value of 0.50 at the 10% significant level. Whereas in model 2, it is found that there is a mediation of profitability, it is found that liquidity and tax avoidance have a significant effect, namely 0.060 at a significant level of 10%. And related to profitability and tax avoidance, there is a significant effect with a significant level of 0.080 at a significant level of 10%. Thus, the existence of profitability does partially mediate the effects of liquidity and tax avoidance. So it is concluded that liquidity has a significant effect on tax avoidance, and profitability has a significant effect on tax avoidance.
The Mediating Effects of Corporate Governance on the Relationship Between Opinion Audit and Audit Delay: A Study on Mining Companies Listed on IDX Period 2017 - 2018 Zendrato, Sisobadodo; Hutabarat, Francis
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.507

Abstract

Penelitian ini dipilih karena memiliki urgensi dan tujuan tertentu yaitu untuk mengetahui bahwa adanya efek mediasi corporate governance pada hubungan antara opini audit terdapat pengaruh terhadap audit delay. Audit delay merupakan terlambatnya di publikasikan laporan keuangan tahunan yang telah selesai di periksa oleh orang auditor sehingga auditor memberikan pendapat atau opini yang dapat di publikasi. Pengujian yang dilakukan menggunakan langkah  pengambilan informasi dipakai ialah informasi dokumentasi yang diperoleh lewat situs antaralain www.idx.co.id. Pengujian yang dilaksanakan dengan cara mengamati laporan keuangan perusahaan pertambangan untuk mendapatkan data keseluruhan yang dibutuhkan dalam mengukur efek mediasi dari tata kelola perusahaan, opini audit dan delay suatu publikasi audit. Hasil uji penelitian yang sudah selesai dilaksanakan menunjukkan hasil statistic descriptive pada penelitian ini terkait karakteristik variable dalam penelitian. Terkait profitabilitas, didapati Audit Delay memiliki rata-rata 65.5 hari yang berada didalam masa 90 hari publikasi laporan audit perusahaan pada Bursa Efek Indonesia. Hal lain yang didapati adalah terkait variable independen, yaitu rata-rata nilai Opini Audit adalah 0.22 menandakan sebagian besar laporan audit memiliki pernyataan Qualified. Terkait tata kelola perusahaan pada proxy keseimbangan antara Dewan Komisaris Independen yang didapati bahwa /ukuran rata-rata PDKI adalah 35.89% yang berada diatas standard 30%. Dengan demikian hasil descriptive statistic menunjukkan secara rata-rata pelaksanaan audit delay, opinion audit dan corporate governance berada sesuai standard yang berlaku. Dengan hasil uji yang telah dilakukan juga, bahwa didapati tidak ada pengaruh Opini audit terhadap Audit delay sedangkan dengan adanya mediasi tata kelola atau disebut juga sebagai Corporate Governance terhadap Audit delay bahwa didapati pengaruh yang significant. Dengan demikian keberadaan Corporate Governance sepenuhnya memediasi pengaruh Audit Opinion terhadap Audit Delay. Penelitian ini memiliki tujuan yaitu untuk mengetahui efek mediasi dari tata kelola perusahaan pada hubungan antara audit opini dan delay audit pada usaha tambang yang termasuk golongan di BEI tahun 2017-2018. Pengujian ini memakai data sekunder berupa annual report atau laporan tahunan  dari usaha tambang yang terdaftar di BEI selama 2 tahun. Sampel sejumlah 9 perusahaan dari perusahaan tambang tercatat pada Bursa Efek pada orde 2017-2018. Sistem pemutusan contoh yang dipakai ialah Sampel Purposive.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MEDIASI PENGHIDARAN PAJAK PADA PERUSAHAAN PROPERTY Andriyani, Jesica; Hutabarat, Francis
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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

Abstract

The aim of this study is to analyze the factors influencing the company's valuation in the IDX sub-sector companies in the real estate and real estate sectors. In this analysis, the mechanism is quantitative. The data used is secondary data in the form of annual financial reports from 8 Property & Real Estate Sub Sector Companies. Dividend Pay out Ratio or DPR (X1), Cash Effective Tax Rates or Cash ETR (X1), and Firm Value or Q (Y) are study variables. Path analysis is the data analysis approach used. Model 1 test results show that the dividend policy (DPR) has no influence on Q with a significant value (-0.301> 0.212) and tax avoidance (Cash ETR) has no effect on Q with a significant value (-0.023> 0.034). The results of the Model 2 test explain that with a meaning of significance (0.046> 3.95), dividend policy (DPR) affects tax avoidance (Cash ETR). It can be inferred, on the basis of the research findings, that the existence of tax avoidance totally mediates the effect of the dividend policy on firm valuation.
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE DENGAN MEDIASI LIKUIDITAS PADA PERUSAHAAN BUMN YANG TERDAPAT DI BEI TAHUN 2017-2019 Manurung, Vio Lolyta; Hutabarat, Francis
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.30275.2020

Abstract

The aims of this study is to test the effect of corporate governance on tax avoidance by using liquidity as a mediation in state-owned companies (BUMN) that have been listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses descriptive analysis theory and processing is carried out in SPSS software. There are 20 state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period which were used as samples in this study. This study uses tax avoidance which functions as the dependent variable and uses corporate governance which functions as an independent variable and is assisted by using liquidity as a mediating variable. In addition, descriptive statistics, F test, and t test were also used in this study as statistical analysis. The results of the analysis in this study show that corporate governance has a significant effect on tax avoidance, while liquidity does not have a significant effect on tax avoidance with liquidity as the mediating variable.
PENGARUH MEDIASI PROFITABILITAS TERHADAP HUBUNGAN LEVERAGE DAN PENGHINDARAN PAJAK: STUDI DI PERUSAHAAN REAL ESTATE & PROPERTI YANG TERDAFTAR DI BEI Erlianny, Vivin; Hutabarat, Francis M.
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4278

Abstract

ABSTRACTProfitability and Leverage are tax avoidance factors that aim to increase profits, the researcher wants to examine and analyze the effect of profitability, leverage on tax avoidance with profitability and leverage as independent variables and tax avoidance dependent variables using secondary data and samples in the form of financial statements of 28 companies. Real Estate and Property listed on the IDX 20172018. Samples were taken using probability sampling techniques and analyzed using purpose sampling techniques. In this study using SPSS and it was found that profitability and leverage affect tax avoidance.  
CAPITAL ASSET PRICING MODEL METHOD: AN ANALYSIS OF PEFINDO 25 COMPANIES RISK AND RETURN LISTED AT INDONESIA STOCK EXCHANGE Hutabarat, Francis M.; Naomi, Rut
Prosiding Seminar Nasional INDOCOMPAC Manajemen
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.484 KB)

Abstract

The industry in Indonesia is an interesting business to capitalize. In Indonesia many companies were established since it is profitable. The capital market serves as an economic pillar in most countries. Indonesia is a rich country, rich in many ways especially in natural resources. However, the industry has its ups and downs in the stock market. It is interesting to see the performance of the companies listed in the Indonesia Stock Exchange.  This study aimed to measure and analyze companies listed in Pefindo25 at Indonesian Stock Exchange using Capital Asset Pricing Model. The sample used is 25 companies listed at Pefindo25 index. Based on the results of the study, it can conclude that after analyzing the companies listed in the Indonesian Stock Exchange using Capital Asset Pricing Model that based on Beta analysis, the companies have the type of stocks that are aggressive and defensive. With positive and negative return. The company with aggressive beta shows that the company tend to face higher risk, as JPFA find itself with positif return 15.47% expected return. And companies with defensive type of stocks tend to have positive return such as: FISH, STTP, AISA, APLN, and others since they are not sensitive to market changes. It is recommended for further research to look on this CAPM method in analyzing the stock investment.
TOBIN’S Q ANALYSIS AS AN INDICATOR USED IN MEASURING AND ANALYZING BANKING INDUSTRY OF COMPANIES LISTED IN KOMPAS100 PERIOD 2010-2014 Hutabarat, Francis M.; Senjaya, Vianny Felicia
Prosiding Seminar Nasional INDOCOMPAC Akuntansi Manjemen, Akuntansi Keuangan, Audit dan Pasar Modal
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.707 KB)

Abstract

In globalization era, business world continues to develop in accordance to the demands of changing times. Capacity of the company to compete in the market will determine the performance of the company itself.  The value of the company reflects abstraction and performance of the company. If the company is certainly well worth, it is going to influence investors to invest in the company. The objective of this research is to analyzed the data given from companies listed in the Bank Sector at Kompas 100 using method of Tobin’s Q. This study aims to determine whether the value assigned by the market based on the number of sales of shares in the year multiplied by the share price at the end of last year that sought to be greater than the total of all assets of the company during the year. Results and conclusions showed  there are three companies in the undervalued categories namely BBNI, BBRI, BDMN, PNBN, BMRI, BJTM, BJBR, BBCA, BBKP in year 2010-2014, a company namely BBTN company touched the position of overvalued company at the year of 2011. Keywords: Tobin’s Q Method, Bankruptcy, Indonesian Stock Exchange
Co-Authors Abigail Cantika Nainggolan Andre Sihombing Andriyani, Jesica Angeline Margaretha Aprilliani Hutajulu Beriana Hotmaria Sinaga Caroline, Verawaty Chatherine Marpaung Chelsea Michelle Malau Christian Sihotang Darwin Simanjuntak David Hutajulu Edison Sihotang Matanari Ell Bryan Timothy Ellen Simbolon Elsyeba A. Panjaitan Elzza Emelia Ginting Erlianny, Vivin Erly Nofriyanty Manurung Evi Agustina Br Perangin-Angin Febri Andrian Lowel Naibaho Febricia Frontalin Kumendong Frischa Sitohang Grace Orlyn Sitompul Gracia Naibaho Habel Pardosi Harlyn L. Siagian Heddry Purba Hutajulu, Aprilliani Ibrani Saragi Jellyra Sihotang Jenifer Hutagaol Jesica Andriyani Jhon Rinendy Jojor Marito Jonathan Hutahaean Joyce Margaretha Sagala Larasati Anggun Pramesti Leader Joy Lumbanraja Lenita Waty Leri Santoso Hutasoit Lorina Siregar Sudjiman Manullang, Shekinah Vitareyn Manurung, Christine Surya Manurung, Vio Lolyta Marissa Catherine Pardosi Marito, Jojor Sihol Maropen Simbolon Martcelina Utami Sinaga Mega Sari Meysi BR Napitupulu Naibaho, Febri Andrian Lowel Naomi, Rut Oktri Veronika Sitanggang P. E. Sudjiman Panggabean, Sartika Yuliani Rani Sihotang Rebecca SIMANJUNTAK Reymand M. Hutabarat Richard Friendly Simbolon Rinaldi Siringoringo RUT NAOMI Ruth Christy Aritonang Santoso F. Lubis Sartika Yuliani Panggabean Senjaya, Vianny Felicia Shekinah Manullang Sherly Fristylia Ramdini Sisobadodo Zendrato Thalia Thalia Uli Ultni Manalu Verawaty Caroline Yasmin Ester Yasmin Ester Yolanda Andrea Sihotang Zendrato, Sisobadodo