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All Journal Jambura Economic Education Journal JASF (Journal of Accounting and Strategic Finance) Behavioral Accounting Journal
Saiful Anwar
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of Ownership Structure, Asset Structure, and Earning Volatility on Debt Policy in Indonesia Saiful Anwar
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.54

Abstract

The higher the proportion of debt, the higher the stock price, but at a certain point, the increase in debt will reduce the value of the company because the benefits obtained from the use of debt are smaller than the costs incurred. The purpose of this study is to analyze the influence of ownership structure – managerial ownership and institutional ownership, asset structure, and earning volatility on debt policy. The data used in this study are secondary data in the form of managerial ownership data, institutional ownership, asset structure, earning volatility and debt policy in pharmaceutical companies that go public on the Indonesia Stock Exchange 2013-2017. The statistical method used is the Stepwise Regression, because there is high multicollinearity in managerial ownership variables, institutional ownership, assets structure, earning volatility. Based on the results of the Stepwise Regression shows that the variables entered into the regression model are earning volatility. Other variables such as managerial ownership, institutional ownership, asset structures are not included in the Stepwise Regression so that conclusion is only earning volatility variable that influences the debt policy earning volatility variables that affect debt policy.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.335 KB) | DOI: 10.33005/baj.v3i2.103

Abstract

This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin Muslimin; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.96 KB) | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
EPS SEBAGAI VARIABEL INTERVENING ANTARA PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM Fadillah Citra Ardhana; Saiful Anwar
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18381

Abstract

This study aims to find the effect of profitability, solvency, and liquidity on stock prices through earnings per share. The population is 787 companies on the IDX until 2021 and purposive sampling is the sample shopping technique, resulting in 30 LQ45 index companies during the 2019-2021 period. Partial Least Square (PLS) is the data analysis technique and then obtains the result that partially it is found that there is an influence that has a positive direction but is not significant by profitability, solvency, and liquidity on stock prices, while only EPS has an effect on stock prices with a significant positive direction. If partially on EPS, there is a negative effect that is not significant by profitability and liquidity, while by solvency there is a negative effect which is significant. As well as partially on stock prices through EPS, there is a negative effect that is not significant for profitability and liquidity, while for solvency there is a significant negative effect.
Co-Authors Fadillah Citra Ardhana Fajar Syaiful Akbar Muslimin Muslimin Sri Trisnaningsih Tituk Diah Widajantie