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RELEVANSI NILAI LABA DAN BUKU EKUITAS DENGAN DIMODERASI OLEH ASPEK PERPAJAKAN Widiastuti, Ni Putu Eka; Meiden, Carmel
Media Riset Akuntansi Vol 3, No 1 (2013): Februari
Publisher : Universitas Bakrie

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

Abstract

Informasi akuntansi merupakan sumber relevansi nilai yang dapat dipergunakan oleh investor dalam menilai apakah keputusan untuk menginvestasikan dana yang dimiliki terhadap kelompok industri, hubungan relevansi nilai dengan harga sabam babwa harga saham merupakan implikasi dari informasi akuntansi, khususnya laba yang dipublikasikan sehingga semakin tinggi relevansi nilai maka  semakin rendah nilai keabnormalan dari  harga saham (abnormal pricing error -APErr) dan bagaimana dampak dari aspek perpajakan seperti book tax difference (BTD) dan non debt tax shield (NDTS) terhadap relevansi nilai suatu perusahaan.  Penelitian ini bertujuan untuk menguji (1) apakah laba dan nilai buku ekuitas memiliki relevansi nilai, (2) apakah book tax difference memperlemah pengaruh positif laba, nilai buku ekuitas terhadap harga sabam, dan (3) apakah Non Debt Tax Shield memengaruhi relevansi nilai dan bagaimana pengaruhnya terhadap APErr. Penelitian ini dilakukan terhadap 66 perusahaan manufaktur yang telah sesuai kriteria sampel selama 2006-201 0. Jnstrumen pengujian yang dipergunakan dalam peneHtian ini adalah regresi relevansi nilai dan moderasi. Hasil penelitian menunjukkan bahwa tanpa adanya moderasi Book Tax Difference (BID), nilai buku ekuitas memiliki reevansi nilai sedangkan laba tidak mampu memberikan relevansi nilai.  Setelah adanya efek moderasi  BTD  temyata informasi laba dan nilai buku ekuitas tidak mampu memberikan relevansi nilai.  NDTS tidak memiliki relevansi nilai dan akhimya Aperr ternyata melemahkan relevansi nilai untuk harga sabam dan return. Investor diharapkan memiliki pertimbangan dalamkeputusannya tidak hanya informasi akuntansi namun informasi secara makro.Kata kunci: Relevansi nilai, laba, nilai buku ekuitas, book tax differencesAccounting  information  is  a  source  of relevance  value  that  can  be  used  by  investors  in assessing  whether  they  made  decision  to  invest  their fund  to  a  group  of industry.  The relation  of relevance  value  and stock prices  that  the  stock price  is  the  implications  of accounting  information,  especially  the  published earnings  so  that  the  higher  of relevance value  make lower of abnormal pricing errors  (Aperr)  and how impacts  of taxation  aspects such as  book Tax difference  (BTD)  and Non  Debt Tax  Shield (NDTS)  againts  the  relevance value  of company.  This  research  aims  to  test  (1)  do  profit and equity  book value  have  the relevance  value,  (2)  are  book  tax  difference  weaken  a positive  earnings,  and  (3)  do NDTS affect to  the  relevance value and how it impacts  to APErr.  This  rese~rch is  done  on 66  manufacturing companies  which  have  appropriate  criteria  sample  durzng  2006-2010. An  instrument for  testing  which  is  used in  this  research  is  regression  of the  relevance value  and moderation.  The  result  showed that  without  any moderation  of BTD  ,  the  book value  of equity  having  relevance  value  while  profit  not  able  a provide  to  :elevance value.  NDTS  has  no  implication  to  the  relevance  value  and finally  APErr  as  weaken relevance  of value  to  stock price and return.  Investors  are  expected ~o have  considera~ion in  their  decision  not  only  accounting  information  but information  m  macro  economics.Keywords:  Value  relevance,  earnings,  book value  of equit,  book  tax  differences
PENGARUH KINERJA KEUANGAN, UKUR Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating Terhadap Nilai Perusahaan Burhanudin Yusuf Ramadhan; Ni Putu Eka Widiastuti; Rahmasari Fahria
Jurnal Syntax Transformation Vol 1 No 09 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i9.141

Abstract

This study aims to determine the effect of financial performance, firm size with variable moderating corporate social responsibility on firm value. In this research Firm Value measured by Tobin’s Q. The sampel of 10 manufacturing companies listed on the Indonesia Listed Exchange in the 2014-2018 period. The analysis technicque us regression analysis with significance level of 5%. The result of the tests indicated that (1) financial performance has no significant effect on firm value. (2) firm size has no significant effect on firm value. (3) corporate social responsibility has no significant effect on firm value. (4) Corporate Social Responsibility (CSR) as a moderating variable not able to moderate the effect of financial performance and firm value. (5) Corporate Social Responsibility (CSR) as a moderating variable not able to moderate the effect of firm size on firm value.
Pengaruh Kompensasi, Beban Kerja, Perubahan Organisasi, Komitmen Organisasi Dan Implementasi Intellectual Capital Terhadap Produktivitas Kerja pada Karyawan Mercedes-Benz Authorized Dealer di Jakarta Wiwik Ari Sandi; Mahendro Sumardjo; Ni Eka Putu Widiastuti
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 4, No 1 (2020): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v4i1.5078

Abstract

Penelitian dengan metode kuantitatif yang bertujuan untuk menentukan efek kompensasi, beban kerja, perubahan organisasi, komitmen organisasi dan implementasi modal intelektual pada produktivitas karyawan. Pengumpulan data berdasarkan kuesioner. Teknik analisis menggunakan kompensasi PLS. 1) untuk produktivitas kerja yang signifikan dengan nilai p 0,004. 2) pengaruh kompensasi terhadap modal intelektual signifikan dengan nilai p 0,002. 3) efek beban kerja pada modal intelektual sangat signifikan. Dengan nilai p 0,040. 4) efek beban kerja pada produktivitas kerja adalah nilai p yang signifikan 0,039. 5) efek modal intelektual pada produktivitas kerja signifikan dengan nilai p 0.000. 6) pengaruh komitmen organisasi terhadap modal intelektual tidak signifikan dengan nilai p 0,990. 7) efek komitmen organisasi terhadap produktivitas tidak signifikan dengan nilai p 0,990. 8) efek perubahan organisasi pada modal intelektual tidak signifikan dengan nilai p 0,704. 9) efek perubahan organisasi pada produktivitas kerja tidak signifikan dengan nilai p 0,704.
TAXPAYER PERCEPTION RELATED TO LOVE OF MONEY, MACHIAVELLIAN, AND EQUITY SENSITIVITY ON TAX EVASION ETHICS Esther Dwitia; Masripah Masripah; Ni Putu Eka Widiastuti
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 2 No 1 (2020): Vol. 02 No. 01 Juli 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v2i1.44

Abstract

Cases of tax evasion in Indonesia have occurred a lot, giving rise to different perceptions on everyone. This study aims to determine the effect of love of money, machiavellian, and equity sensitivity on tax evasion ethics of taxpayers. The population of this research is individual taxpayers who are obliged to tax return and are registered in KPP Pratama in Jakarta, Bogor, Tangerang and Bekasi (Jabotabek) areas. The sample was collected by snowball sampling method. The data used in this study are primary data by using questionnaire with 100 respondents as individual taxpayers. Data analysis was performed using Microsoft Excel 2013 and SmartPLS 3.0. The results of this study showed that (1) love of money has an effect on ethics of tax evasion. (2) machiavellian has no effect on ethics of tax evasion. (3) equity sensitivity has no effect on the ethics of tax evasion. Recomendation for further researchers to be able to add independent variables such as cultural factors, intelligence levels and expand population areas to produce better research. Keywords: Love of Money, Machiavellian, Equity Sensitivity, Tax Evasion Ethics
FACTORS AFFECTING ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON THE ENVIRONMENT OF COMMUNITY ORGANIZATIONS IN INDONESIA Maolan Wildan Navis; Ni Putu Eka Widiastuti; Mahendro Sumardjo
Jurnal Aplikasi Manajemen Vol 18, No 3 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.05

Abstract

The objective of this research is to analyze the influence of all the exogenous variables on organizational citizenship behavior through the organizational culture. This research uses primary data that were obtained by giving the questionnaires directly to the participants of this research as well as using google form. The total number of participants of this research is 75 samples which include people with different positions ranging from syuriah level to MWC level. The method of the research used in this research is multivariate analysis with SEM. The results of this research showed that transformational leadership significantly influenced organizational culture, Transformational Leadership to Organizational citizenship behavior had no significant impact, HR Reposition significantly impacted Organization culture, HR Reposition had a positive and significant influence on organizational citizenship behavior, Spiritual Quotient had a significant effect on Organizational Culture, Spiritual Quotient had a negative and significant effect on organizational citizenship behavior and Organizational citizenship behavior had a positive and significant influence on Organization Culture. For future research, it is advised to take the research time range from 6 to 12 months to get a more complete analysis. And since the scope of research is only PCNU, it is also advised that for further research to do different objects such as PWNU or even PBNU so that the research can result in a distinctive and unique finding that can be compared to the findings of this research.
Faktor-Faktor yang Memengaruhi Underpricing Saham pada Perusahaan yang Melakukan Initial Public Offering (Ipo) di Bursa Efek Indonesia Karina Cornelia; Jubaedah Jubaedah; Ni Putu Eka Widiastuti
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 8, No 4 (2021)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v8i4.21724

Abstract

This study aims to analyze the determinant factors on underpricing of company stock doing Initial Public Offering (IPO) in Indonesia Stocks Exchange.The data used in this study is a secondary data that collected by using proportional random sampling method in company which performed initial public offering period 2010-2018. This study used multiple regression for data analysis. The results of this research shows Financial Leverage, Profitability, Underwriter’s Reputation, Company Age, Intended use of Funds, Company Size, Market Condition,BI Rate and Inflation with significancy (α = 5%), simultaneously effect onunderpricing. Partially, Profitability, Underwriter’s Reputation, Company Size and Inflation  negatively related tounderpricing, while Financial Leverage, Company Age, Intended use of Funds, Market Condition and BI Rate didn’t significantly effect on underpricing of company stock doing Initial Public Offering (IPO) in Indonesia Stocks Exchange.Keywords: Underpricing, Financial Leverage, Profitability                                                                        AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi Underpricing saham pada Perusahaan yang melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia. Teknik sampling yang digunakan adalah proporsional random sampling dengan populasi penelitian perusahaan yang melakukan Initial Public Offering di Bursa Efek Indonesia pada tahun 2010-2018. Pengujian hipotesis dalam penelitian ini menggunakan model regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Financial Leverage, Profitabilitas, Reputasi Penjamin Emisi, Umur Perusahaan, Tujuan Penggunaan Dana, Ukuran Perusahaan, Kondisi Pasar, BI Rate dan Inflasi berpengaruh terhadap underpricing. Sedangkan secara parsial Variabel Reputasi Penjamin Emisi, Ukuran Perusahaan, Kondisi Pasar, dan BI Rate terbukti berpengaruh secara signifikan dengan arah negatif terhadap underpricing dan Variabel Financial Leverage, Profitabilitas, Umur Perusahaan, Tujuan Penggunaan Dana dan Inflasi terbukti tidak memiliki pengaruh yang signifikan terhadap underpricing.Kata Kunci: Underpricing, Financial Leverage (DER), Profitabilitas (ROA)
Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Corporate Social Responsibility sebagai Variabel Moderating Senja Nuansari; Ni Putu Eka Widiastuti; Sri Mulyantini
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 7, No 4 (2020)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v7i4.15068

Abstract

AbstractThe role of Corporate Social Responsibility (CSR) as a moderating variable in the effect of profitability, leverage, and size of the company, on the company values listed on the Stock Exchange from 2015 through 2018 is examined in this study. The target population consists of 96 companies and 51 of them are considered as the sample according to a pool sampling method. Moderate Regression Analysis (MRA) is considered as the main method to identify and describe the relationship between the variables. These results reveal that profitability and the size of a firm have a positive and significant impact on corporate value. On the other hand, leverage was found to have an insignificant effect on corporate value. Besides, CSR show to moderate the effect of probability, leverage, and size of the firm, on the value of the company.Keywords: CSR, Corporate Value, Profitability, Leverage, and size of a firm Abstrak Peran tanggung jawab sosial perusahaan (CSR) sebagai variabel moderat memberikan efek profitabilitas, leverage, dan ukuran pada nilai perusahaan yang tercantum di BEI periode 2015-2018 dalam penelitian ini. Dari populasi 96 perusahaan dan dipilih 51 sebagai sampel sesuai dengan metode pool sampling. Moderat regresi analisis (MRA) dianggap sebagai metode utama untuk mengidentifikasi dan menggambarkan hubungan antara variabel. Hasil ini mengungkapkan bahwa profitabilitas dan ukuran perusahaan memiliki dampak positif dan signifikan pada nilai perusahaan. Di sisi lain leverage ditemukan memiliki efek yang tidak signifikan dari nilai perusahaan. Selain itu, CSR menunjukkan dapat memoderasi probabilitas, leverage dan ukuran perusahaan, pada nilai perusahaan.Kata Kunci: CSR, nilai perusahaan, profitabilitas, leverage, ukuran perusahaan
MODERASI DEFERRED TAX EXPENSE ATAS RELEVANSI NILAI LABA DAN BUKU EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Ni Putu Eka Widiastuti; Carmel Meiden
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1251

Abstract

Accounting research has taken a keen interest in the relation between companies’ share price and the two summary accounting measures, namely earning and equity book value. In this study, we use deferred tax expense as moderating variable to explore the correlation between stock price, earning and equity book value.The purpose of this study is to determine the level of influence earning information and equity book value to share price and to know whether the deferred tax expense (DTE) which is a moderating variable to strengthen or weaken the relationship between earning information and equity book value to the price of shares in companies listed in Indonesia Stock Exchange. The population in this study is manufacturing companies listed in Indonesia Stock Exchange 134 companies in 2008-2010. The results of this study indicate that the variable earning information has positive correlation on stock prices. Meanwhile, there is negative correlation between equity book value and stock prices. Further research also showed that DTE as a moderating variable weaken the relationships between earning information and equity book value and the stock price.
DAMPAK PENGENAAN TARIF PAJAK PROGRESIF KENDARAAN BERMOTOR DI PROPINSI DKI JAKARTA Eka Ermawati; Ni Putu Eka Widiastuti
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.529

Abstract

The purpose of this research is to examine empirically how the enforcement of a progressive tax rate impact on vehicle ownership for individuals on the territory of the province of DKI Jakarta. The source of data analysed is individual tax payers of motor vehicle owners who own vehicles of more than 1 unit and who are paying their tax in  Jakarta. There are 100 samples according criteria that can be processed toanswer hypothesis research. There is a significant relation-effect of progressive tax rates on taxpayers’ intention to do tax avoidance, with coefficient of determination of 42 %. It suggeststhat this tax rates can impact on the potential tax revenues in Jakarta but not affect taxpayers of four-wheeled vehicle owners. In other words,it reducesthe desire or motivation to buy a vehicle of more than 1 unit so that traffic jam fixed perceived.
ANALISIS AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Ni Putu Eka Widiastuti; Elsa Chusniah
Jurnal Ilmiah Econosains Vol 9 No 1 (2011): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0091.04

Abstract

Abstract This research is to test the deferred tax assets in predicting earnings management in companies in Indonesia. Further research will compare the deferred tax assets compared to the accrual model that has been used as a measure of earnings management to avoid losses. The population in this study is manufacturing companies listed in Indonesia Stock Exchange during 2007 through 2009. The sample in this study are 20 companies that selected using purposive sampling method. Data is tested using logistic regression method. Result of this research shows that the deferred tax assets and discretionary accrual significant effect on earnings management. Keywords: Earnings Management, Accrual, Deferred Tax Assets.