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Pengaruh Likuiditas, Fixed Assets Intensity, Market To Book Ratio, Dan Ukuran Perusahaan Terhadap Keputusan Perusahaan Melakukan Revaluasi Aset Tetap Nailufaroh, Lulu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 6, No 1 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.867 KB) | DOI: 10.30656/jak.v6i1.943

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas, fixed asset intensity, market to book ratio, dan ukuran perusahaan terhadap keputusan perusahaan melakukan revaluasi aset tetap. Bersadasarkan PSAK 16, perusahaan di Indonesia boleh memilih antara model biaya atau model revaluasi sebagai kebijakan akuntansi pengukuran atas aset tetap. Penilaian kembali aset tetap juga diatur dalam Keputusan Menteri Keuangan Nomor: 191/PMK.10/2015 tentang penilaian kembali aset tetap perusahaan untuk tujuan perpajakan.Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013 sampai 2015 dengan menggunakan metode purposive sampling. Sampel dalam penelitian ini berjumlah 74 perusahaan dalam satu tahun, sehingga total sampel selama periode penelitian sebanyak 222 sampel. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi logistik.Hasil penelitian secara parsial terbukti secara signifikan yang berpengaruh terhadap keputusan perusahaan melakukan revaluasi aset tetap adalah market to book ratio dan ukuran perusahaan. Secara simultan hasil penelitian menggunakan empat variabel fit terbukti signifikan. Sedangkan yang tidak signifikan adalah likuiditas dan fixed asset intensity.Temuan penelitian ini adalah market to book ratio berpengaruh signifikan negatif terhadap keputusan perusahaan melakukan revaluasi aset tetap. Perusahaan manufaktur yang mempunyai rasio market to book ratio yang rendah maka manajemen akan memilih metode akuntansi untuk meningkatkan kompensasi yang mereka dapat (bonus plan hypothesis). Dengan melakukan revaluasi aset performa keuangan perusahaan akan meningkat.
Pengaruh Likuiditas, Fixed Assets Intensity, Market To Book Ratio, Dan Ukuran Perusahaan Terhadap Keputusan Perusahaan Melakukan Revaluasi Aset Tetap Lulu Nailufaroh
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 1 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.867 KB) | DOI: 10.30656/jak.v6i1.943

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas, fixed asset intensity, market to book ratio, dan ukuran perusahaan terhadap keputusan perusahaan melakukan revaluasi aset tetap. Bersadasarkan PSAK 16, perusahaan di Indonesia boleh memilih antara model biaya atau model revaluasi sebagai kebijakan akuntansi pengukuran atas aset tetap. Penilaian kembali aset tetap juga diatur dalam Keputusan Menteri Keuangan Nomor: 191/PMK.10/2015 tentang penilaian kembali aset tetap perusahaan untuk tujuan perpajakan.Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013 sampai 2015 dengan menggunakan metode purposive sampling. Sampel dalam penelitian ini berjumlah 74 perusahaan dalam satu tahun, sehingga total sampel selama periode penelitian sebanyak 222 sampel. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi logistik.Hasil penelitian secara parsial terbukti secara signifikan yang berpengaruh terhadap keputusan perusahaan melakukan revaluasi aset tetap adalah market to book ratio dan ukuran perusahaan. Secara simultan hasil penelitian menggunakan empat variabel fit terbukti signifikan. Sedangkan yang tidak signifikan adalah likuiditas dan fixed asset intensity.Temuan penelitian ini adalah market to book ratio berpengaruh signifikan negatif terhadap keputusan perusahaan melakukan revaluasi aset tetap. Perusahaan manufaktur yang mempunyai rasio market to book ratio yang rendah maka manajemen akan memilih metode akuntansi untuk meningkatkan kompensasi yang mereka dapat (bonus plan hypothesis). Dengan melakukan revaluasi aset performa keuangan perusahaan akan meningkat.
PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP HARGA SAHAM SYARIAH DENGAN INFLASI SEBAGAI VARIABEL INTERVENING Lulu Nailufaroh; Ulfi Jefri; Fenti Febriyanti
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.45

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas (yang diukur oleh return on invesment) dan risiko keuangan terhadap harga saham syariah dengan inflasi sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Jakarta Indeks Islam tahun 2012-2017. Teknik pengambilan sampel yang digunakan adalah purposive sampling yaitu sejumlah 36 perusahaan manufaktur sesuai dengan kriteria. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan yang dipublikasi oleh perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path). Hasil penelitian menunjukkan bahwa jalur pertama dimana profitabilitas secara langsung tidak berpengaruh terhadap harga saham syariah, sedangkan untuk variabel risiko keuangan secara langsung berpengaruh terhadap harga saham syariah. Dalam jalur kedua baik profitabilitas (return on investment) maupun risiko keuangan melalui inflasi (secara tidak langsung) tidak berpengaruh terhadap saham Syariah. Penelitian ini memiliki beberapa limitasi, yaitu periode pengamatan dalam penelitian 6 tahun, yaitu dari 2012-2017; variabel independen dalam penelitian ini adalah risiko keuangan dan profitabilitas. Implikasi dari temuan pada penelitaian ini mencangkup dua hal, yaitu implikasi teoritis dan implikasi praktis. Implikasi teoritis berkaitan dengan kontribusi terhadap perkembangan teori yang ada mengenai pengaruh profitabilias dan risiko keuangan terhadap harga saham perusahaan manufaktur yang terdaftar di Jakarta Indeks Islam. Implikasi praktis berkaitan dengan kontribusi penelitian terhadap pengaruh profitabilias dan risiko keuangan terhadap harga saham.
Pengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020): (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Mia Indriany; Herman Wijaya; Lulu Nailufaroh
Jurnal Inovasi dan Kreativitas (JIKa) Vol. 1 No. 2 (2021): September
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.812 KB) | DOI: 10.30656/jika.v1i2.3848

Abstract

Abstract: Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value. Purpose: To examine the effect of tax planning and intellectual capital on firm value. Methodology: This study uses quantitative methods with secondary data types. Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capital can explain the firm value as much as 37,8%. Paper Type: Correlation Research. Keywords: Tax Planning, Intellectual Capital, Firm Value
Faktor-Faktor Struktur Modal Menurut Trade Off Theory Umdiana, Nana; Nailufaroh, Lulu; Megawati, Farah Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 2 (2021): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i2.11629

Abstract

This study purposed to examine the effect of Corporate Tax Rate and Non Debt Tax Shield on their Capital Structure according to Trade Off Theory on manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019.The study was conducted uing quantitative methods with an associative approach. The study population numbered 16 companies and 6 companies were sampled using purposive sampling. The study was conducted at manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. Classic assumption test using the test for normality, multicollinearity, autocorrelation, and heteroscedasticity. The regression analysis used is multiple linear regression analysis. Data was collected with the Financial Statement 2016-2019 and analyzed with IBM SPSS version 25.The results of this study indicate that the use of high debt to obtain a low corporate tax rate can cause a high risk for the company to go bankrupt, so the company prefers to use depreciation costs to obtain tax savings. If the depreciation cost of the company is high, the company can also reduce the use of debt. This shows that the higher the capital structure, the lower the corporate tax rate obtained by the company and the higher the NDTS, the lower the capital structure. In this study, there are still many limitations and shortcomings namely the influence of the independent variable on the dependent variable can only explain by 63,2%.
FAKTOR-FAKTOR STRUKTUR MODAL MENURUT TRADE OFF THEORY Farah Tri Megawati; Nana Umdiana; Lulu Nailufaroh
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.712 KB) | DOI: 10.23960/jak.v26i1.255

Abstract

This study purposed to examine the effect of Corporate tax rate and Non debt tax shield on their Capital Structure according to Trade Off Theory on manufacturing companiessubsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. The study was conducted uing quantitative methods with an associative approach. The study population numbered 16 companies and 6 companies were sampled using purposive sampling. The study was conducted at manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. Classic assumption test using the test for normality, multicollinearity, autocorrelation, and heteroscedasticity. The regression analysis used is multiple linear regression analysis. Data was collected with the Financial Statement 2016-2019 and analyzed with IBM SPSS version 25. The results of this study indicate that the use of high debt to obtain a low corporate tax rate can cause a high risk for the company to go bankrupt, so the company prefers to use depreciation costs to obtain tax savings. If the depreciation cost of the company is high, the company can also reduce the use of debt. This shows that the higher the capital structure, the lower the corporate tax rate obtained by the company and the higher the NDTS, the lower the capital structure. In this study, there are still many limitations and shortcomings namely the influence of the independent variable on the dependent variable can only explain by 63,2%.
PENGARUH INTENSITAS ASET TETAP, TINGKAT HUTANG, DAN PROFITABILITAS TERHADAP TARIF PAJAK EFEKTIF Irda Dayanti; Nana Umdiana; Lulu Nailufaroh
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 2 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.71

Abstract

This Study arms to discuss the factors that affect the effective tax rate. There are several factors used include Fixed Asset Intensity, Leverage and Profitability. The purpose of this study is to discuss the influence of Fixed Asset Intensity, Leverage and Profitability on Effective Tax Rate at Manufacturing Companies Sub. Sector Food and Beverages that listed in Indonesia Stock Exchange Periods of 2016-2019. This research was conducted using quantitative methods with an associative approach. The type of data used in this study according to the time of collection is time series. The population used as the object of observation was 19 manufacturing companies food and beverages sub-sector listed in Indonesia Stock Exchange in the periods of 2016-2019. Determination of the research samples using purposive sampling method and obtained a sample of 13 manufacturing companies based on certain criteria by observation for 4 years. The analytical tool used in this study is multiple linear regression analysis by The IBM SPSS Statistic Version 25. The results showed than fixed asset intensity does not significant effect on the effective tax rate, leverage does not significant effect on the effective tax rate, and profitability have a significant effect on the effective tax rate. In this study, there are still many limitations and shortcomin namely the influence of the independent variable on the dependent variable can only explain by 14.2%.
Determinant Of Tax Avoidance During Covid-19 Pandemic On Tourism, Restaurant, And Hotel Companies In Indonesia Stock Exchang Lulu Nailufaroh; Dian Maulita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4392

Abstract

Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus income in the tourism sector is reduced. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are included in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance. in the classification of the tourism, restaurant, and hotel industries in the first, second, and third quarters of 2020. The research data collected will be processed using regression analysis. multiple. The sampling technique was determined based on the criteria. The results of this research prove that profitability and firm size have a negative effect on tax avoidance. Meanwhile, institutional ownership and audit committee have no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA Dian Maulita; Dien Sefty Framita; Lulu Nailufaroh
JURNAL ECONOMINA Vol. 1 No. 1 (2022): JURNAL ECONOMINA, September 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.398 KB) | DOI: 10.55681/economina.v1i1.9

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Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak Terhadap Kualitas Laba pada perusahaan jasa subsektor transportasi yang terdaftar Di Bursa Efek pada tahun 2017-2019. Jenis penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekatan kuantitatif. Sampel penelitian ini ditentukan dengan metode purposive sampling dan diperoleh sebanyak 33 Laporan keuangan perusahaan Jasa subsektor transportasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak baik secara Parsial dan Simultan tidak berpengaruh terhadap Kualitas Laba. Penelitian selanjutnya mungkin dapat mempertimbangkan variabel Book Tax Difference dengan menggunakan dua proksi yaitu perbedaan temporer dan perbedaan permanen serta perluasan sampel yang diteliti.