Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

4.299

P-Index

This Author published in this journals

All Journal Owner : Riset dan Jurnal Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Journal of Islamic and Muhammadiyah Studies Innovative Technologica: Methodical Research Journal

Herman Ernandi

Universitas Muhammadiyah Sidoarjo

Author-ID : 2678149

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

Published : 32 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

PENGARUH STRUKTUR CORPORATE GOVERNANCE, LEVERAGE, DAN RETURN ON ASSETS PERUSAHAAN TERHADAP TAX AVOIDANCE Herman Ernandi; Firdaus Rizal Afandi
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1327

ABSTRACT This research aims to determine the effect of corporate governance structure, leverage, and return on assets of the company to tax avoidance. Structure of corporate governance is representated by the audit committee, audit quality, managerial ownership, and institutional ownership.Measuring tax avoidance in this research using thr CASH ETR, the cash to the company for payment of taxes divided by income before taxes. This research is included in the type of quantitative research by using secondary data.Samples that used in this research mining of 22 companies listed on Indonesia Stock Exchange in the year 2013-2015. Sample selection using purposive sampling technique and hypothesis testing using multiple regression analysis with SPSS 18.0.0The result of the research shows that corporate governance structure, leverage, and return on assets of the company simultaneously influence on tax avoidance, partially shows that variable of corporate governance structure represented by the audit committee and institutional ownership has an effect on tax avoidance, while audit quality, managerial ownership, leverage and return on assets not effect on tax avoidance.Keywords : corporate governance structure, leverage, return on assets, tax avoidance, cash etr.Correspondence to : difal_dieys@yahoo.co.id ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Corporate Governance, Leverage, dan Return on Assets Perusahaan terhadap Tax Avoidance. Struktur corporate governance direpresentasikan oleh komite audit, kualitas audit, kepemilikan manajerial, dan kepemilikan institusional.Pengukuran tax avoidance menggunakan CASHETR yaitu kas yang dikeluarkan perusahaan untuk pembayaran pajak dibagi dengan laba sebelum pajak. Penelitian ini termasuk dalam jenis penelitian kuantitatif dengan menggunakan data sekunder.Sampel yang digunakan dalam penelitian ini adalah 22 perusahaan pertambangan yang terdaftar di bursa efek Indonesia tahun 2013-2015. pemilihan sampel menggunakan teknik purposive sampling dan untuk pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS 18.0.0.Hasil penelitian menunjukkan bahwa struktur corporate governance, leverage, dan return ons assets secara simultan berpengaruh terhadap tax avoidance. Secara parsial menunjukkan variabel struktur corporate governance yang direpresentasikan oleh komite audit dan kepemilikan institusional berpengaruh terhadap tax avoidance, sedangkan kualitas audit, kepemilikan manajerial, leverage dan return on assets tidak berpengaruh terhadap tax avoidance.Kata kunci : struktur corporate governance, leverage, return on assets, tax avoidanceKorespondensi : difal_dieys@yahoo.co.id

The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management Rita Sriwahyuni; Herman Ernandi
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research uses quantitative research methods. The data source obtained is secondary data obtained from the Indonesia Stock Exchange (BEI). The data will be analyzed using the classical assumption test method, the goodnes of fit model test and multiple linear regression. The independent variables in this study are dependent tax expense, profitability and leverage. The dependent variable in this study is earnings management.Based on the data analysis conducted, it is concluded that deferred tax expense and profitability have no effect on earnings management. This means that earnings management cannot be measured by the variable deferred tax expense and profitability. However, the leverage variable has an effect on earnings management. This means that the leverage of a company can be used as a guide in determining earnings management

Analysis of the Difference Between Stock Performance Before and After the Announcement of Right Issues in Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 Periods Mey Regitasari; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the analysis of differences between stock performance before and after the announcement of the right issue in companies listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 periods. The sampling method used is the purposive sampling method. The number of companies that were sampled in this study were 10 companies listed on the IDX in the period 2015 and 2018. The data used is secondary data. The data analysis method used in this study is SPSS 23. The results of this study indicate that there is a difference between stock prices before and after the 2015 rights issue. There is a difference between stock prices before and after the 2018 rights issue. There is a difference between stock performance before and after the rights issue. after the right issue period 2015. There is a difference between the performance of the shares before and after the rights issue period 2018.

The Effect of Profitability, Corporate Governance, Corporate Social Responsibility and Company Size on Tax Avoidance Eva Fransisca Diah Trisnawati; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Tax Avoidance is a strategy undertaken by every company in tax avoidance that can be measured using the cas effective tax rate (CETR). The purpose of this study was to determine the effect of Profitability, Corporate Governance, Corporate Social Responsibility, and company size on Tax Avoidance. In this study, the population used is property companies listed on the Indonesia Stock Exchange for the period 2016 to 2018. The method of determining the sample in this study uses the purposive sampling method so that a total sample of 27 property companies is obtained. The data in this study were analyzed to examine the effect of each variable on tax avoidance using multiple linear regression analysis and simultaneously on tax avoidance. Empirical evidence shows that the results of the analysis of firm size have no significant effect on tax avoidance. As for Profitability, Corporate Governance, Corporate Social Responsibility have an influence on tax avoidance. The benefit of this research is to add to the literature related to Tax Avoidance issues and to support previous research. Keywords: Tax Avoidance, Profitability, Corporate Governance, Corporate Social Responsibility and Company Size.

The Influence of Understanding Accounting Information Systems, Leadership Style, Employee Motivation, and Work Discipline in Employees Performance KC BRI Sidoarjo Shafrino Wahyu; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to know the influence of understanding Accounting Information Systems, Leadership Style, Employees Motivation, and Work Discipline in Employees Performance at KC BRI Sidoarjo. The instrument is in the form of google forms to get research data. This research data collection is validity test and reliability test. The hypothesis is that there is an the influence of understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all questions on Google Forms are declared valid. While the test results based on the reliability test of all variables, the value of cronbach's alpha > 0,6 means that it is declared reliable and for the results of the Hypothesis Test in the form of T-Statistic and R-Square, it states that there is an influence between understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. This is shown from the results of tcount for the variable understanding of the accounting information system (X1) of 2.113, the variable of leadership style (X2) of 2.101, the variable of employees motivation (X3) of 2.114, and the variable of work discipline (X4) of 2.189.

The Effect of Tax Knowledge, Quality of Fiscal Service, and Implementation of Taxpayer E-Filling on Taxpayer Compliance Zia Vawzia Lazul Varis; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Tax compliance is an attitude of submission or obedience in which the taxpayer fulfills all obligations and exercises rights in taxation. This study aims to examine what are the factors that influence taxpayer compliance by using the variables of tax knowledge, quality of tax service, and the application of taxpayer e-filing. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a simple random sampling method as many as 50 taxpayers. The results showed that only the tax knowledge factor and the quality of tax service quality had a positive and significant effect on taxpayer compliance, while the e-filling implementation factor had a negative and insignificant effect on taxpayer compliance.

Effectiveness of Tax Sanctions and Examination of Taxpayers On Taxpayer Compliance With Quality of Service as Moderating Variable Ayu Windasari; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effectiveness of tax sanctions and taxpayer audits on taxpayer compliance with service quality as a moderating variable. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of tax sanctions and tax audits on taxpayer compliance with service quality as a moderating variable. Testing this hypothesis using the SmartPLS analysis tool. The results obtained based on the validity test showed that all statements on the questionnaire were declared valid. To test the reliability test of all variables obtained from Composite Realibility or Cronbach's Alpha value is declared realible. And for hypothesis testing based on R-Square and T-statistics, it shows that not all hypotheses are accepted. The result of the hypothesis states that Tax Audit has an effect on taxpayer compliance. And there is no effect between tax sanctions on taxpayer compliance, tax sanctions on taxpayer compliance moderated by service quality, and tax audits moderated by service quality.

The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable Laili Faradia; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of Return On Assets,Company Age and Sales Growth on Tax Avoidance with Company Size as Moderating Variables.This study used quantitative research methods.In this case the object of research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during 2017-2019 using the purposive sampling method.Samples collected in this study comes from secondary data obtained through the documentation technique as much as 25 companies with total sample as many as 75 sample companies.Analysis technique data used that includes the outer model, inner model and path analysis with Smart PLS 3.2.8 for windows program.The results of this study are that Return On Assets and Sales Growth has no significant effect on the implementation of Tax Avoidance which is moderated by Companey Size and Company Age has a positive and significant effect on the implementation of Tax Avoidance and is moderated by Companey Size Keywords–Return On Asset;Firm Age;Sales Growth;Firm Size;Tax Avoidance Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Umur Perusahaan, dan Pertumbuhan Penjualan Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderating.Pada penelitian ini menggunakan metode penelitian kuantitatif.Dalam hal ini yang menjadi obyek penelitian adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tahun 2017–2019 dengan menggunakan metode purposive sampling.Sampel yang digunakan dalam peneltian ini sebanyak 25 perusahaan dengan jumlah keseluruhan 75 sampel.Teknik analisis menggunakan data yang meliputi outer model, inner model dan analisis jalur dengan program Smart PLS 3.2.8 for windows.Hasil penelitian ini adalah Return On Assets dan Pertumbuhan Penjualan tidak berpengaruh secara signifikan terhadap penerapan Tax Avoidance yang dimoderasi oleh Ukuran Perusahaan dan Umur Perusahaan memiliki pengaruh positif dan signifikan terhadap penerapan Tax Avoidance dan dimoderasi oleh Ukuran Perusahaan. Kata kunci–Return On Asset;Ukuran Perusahaan;Pertumbuhan Penjualan;Ukuran Perusahaan;Tax Avoidance

Effect of Sales Growth, Profitability and Company Size on Tax Avoidance with Institutional Ownership as Moderating Variable Putri Puji Utami; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to examine the effect of sales growth, profitability, and firm size on tax avoidance with institutional ownership as a moderating variable. This study consists of three independent variables, namely sales growth (X1), profitability (X2), and firm size (X3) with the dependent variable being tax avoidance (Y), and the moderating variable, namely institutional ownership (Z). This study uses 20 samples of manufacturing companies in the consumer goods sector during 2017-2019 using the purposive sampling method with data obtained from the annual reports of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear analysis on the SPSS 18 application and moderated regression analysis (MRA). The results of this study are sales growth moderated by institutional ownership has no significant effect on tax avoidance, profitability moderated by institutional ownership has no significant effect on tax avoidance and firm size moderated by institutional ownership has a significant effect on tax avoidance.

The Influence of Financial Literacy, Life Style, Social Class, and Online Shopping Fashion on Consumptive Behavior Megawati Cucu Sumantri; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research purpose to know the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior at the advocate office of A.F KAPLALE & ASSOCIATES SIDOARJO. The instrument used was a questionnaire to obtain research data. This research uses validity test and reliability test. The hypothesis is that there is an the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all the questions on the questionnaire are valid. While the test results using the reliability test of all variables have a Cronbach's alpha value > 0.6 which means that it is reliable. The results of hypothesis testing in the form of T-Statistic and R-Square state that there is a positive influence between financial literacy, life style, and social class on consumptive behavior, while online shopping fashion has a negative effect. This is shown from the results of tcount for the Financial Literacy variable (X1) of 2.070, the Life Style variable (X2) of 2.214, the Social Class variable (X3) 2.406 and the Online Shopping Fashion variable (X4) of -2.223

Co-Authors Afik Amaliyah Amalia Rosida Aminin Kun Arifah Ayu Windasari A’mal Bariq Imamuddin Bagas Jihad Hadian Eva Fransisca Diah Trisnawati Evinka Wijayanti Firdaus Rizal Afandi Fitria Risky Fityan Noor Izzah Foni Revina Hesty Haryadi Ida Agustin Ika Ayu Damayanti Islami Safaati Khoirun Nisa Laili Faradia Megawati Cucu Sumantri Mey Regitasari Muchammad Abi Shoffan Muflikhatul Asrofiyah Nur Afni Aulia Ornela Aprillia Alam Putri Puji Utami Rita Sriwahyuni Septa Dina Mafridah Shafrino Wahyu Syaidah Rohmatul Ummah Wahyu Al Akbar Yessy Rusilawaty Yullinda Novita Ayu Zia Vawzia Lazul Varis

Title

Found 32 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 32 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 32 Documents
Search