Article Per Year (5 Year)
p-Index From 2019 - 2024
1.151
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Riset Manajemen dan Akuntansi International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ)
Sutanto, Hermawan
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
THE EFFECT OF FIRM SIZE, FIRM GROWTH, PROFITABILITY AND CAPITAL STRUCTURE ON FIRM VALUE WITH DEVIDENT POLICY AS INTERVENING VARIABLES IN TELECOMMUNICATION COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Sutanto, Hermawan
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.571 KB)

Abstract

The purpose of this study was to examine the effect of firm size, firm growth, profitability and capital structure on firm value with dividend policy as an intervening variable. The population in this study are telecommunications companies listed on the Indonesia stock exchange (IDX) for the period of 2010-2018. The method of selecting samples uses saturated or census samples. The samples used were 4 companies. The method used in this research is panel data regression method with a significance level of 5% using the common effect model (CEM). Hypothesis testing using t test, f test, and residual test. The results showed that simultaneous firm size, profitability, capital structure has a negative effect on firm value. Partially the variable firm growth, capital structure, and dividend policy have a positive and significant effect on firm value. Firm size, profitability has a positive effect on dividend policy, while partially firm growth, capital structure has a negative effect on dividend policy. Mediation Test results show that the dividend policy is not able to mediate the relationship between firm size, company growth, profitability and capital structure on firm value.
PENGARUH PERPUTARAN KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI (Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Tifanni Tania; Hermawan Sutanto
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.237

Abstract

This study aims to determine whether cash turnover, accounts receivable turnover, and inventory turnover have an influence on profitability of companies in the consumer goods industry listed on the Indonesia Stock Exchange for the 2017-2020 period.The method of data collection is by tracing documents obtained from secondary data, namely financial reports downloaded from the IDX website. The population of companies in the consumer goods industry is the number of companies. The data analysis technique used is multiple linear regression analysis using SPSS version 21. The results of this test indicate that cash turnover and accounts receivable turnover have no partial effect on profitability, only inventory turnover has a positive and significant effect on profitability. At the same time, turnover cash, accounts receivable turnover, and inventory turnover have a significant effect on profitability with an effect size of 34.1%. 
Pengaruh Pajak Pertambahan Nilai Dan Pajak Penghasilan Terhadap Laba Rugi Pada Sektor Properti Dan Real Estate Periode 2017-2021 Steven Steven; Hermawan Sutanto
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1248

Abstract

Laporan laba rugi merupakan salah satu informasi yang diperlukan oleh perusahaan, investor ataupun untuk keperluan dalam pengurusan pajak baik pajak pertambahan nilai ataupun pajak penghasilan. Hal tersebut terjadi dikarenakan seluruh penghasilan yang dikenakan pajak akan dikurangi baik dari pembelian ataupun penghasilan yang dihasilkan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui Pengaruh Pajak Pertambahan Nilai dan Pajak Penghasilan Terhadap Laba Rugi Pada Perusahaan Properti dan Real EstatePeriode 2017-2021. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian deskriptif kuantitatif yang bersifat explanatory research. Objek penelitian ini adalah seluruh Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017 -2021, Sampel penelitian ini sebanyak 20 perusahaan dari total populai 40 perusahaan dengan teknik pengambilan sampel purposive sampling. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil pengujian secara parsial menunjukkan bahwa secara parisal pajak pertambahan nilaiberpengaruh positif dan tidak signifikan terhadap laba rugi sedangkan pajak penghasilan berpengaruhterhadap laba rugi . Secara simultan pajak pertambahan nilai dan pajak penghasilan berpengaruh terhadaplaba rugi dengan hasil uji koefisien determinasi sebesar 46,44% Kata Kunci : Pajak Pertambahan Nilai, Pajak Penghasilan, Laba Rugi
Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak (KPP) Pratama Binjai Hermawan Sutanto; Amelia Lautan
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3304

Abstract

Penelitian ini dilakukan dengan tujuan melakukan analisis dari variabel pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Binjai. Populasi yang digunakan pada penelitian ini merupakan seluruh wajib pajak orang pribadi yang didapatkan dari data dan terdaftar di KPP Pratama Binjai, yaitu sebanyak 311.642 orang. Sampel penelitian yang didapatkan sebanyak 100 wajib pajak orang pribadi dipilih dengan menggunakan rumus Slovin. Data yang digunakan dalam penelitian ini adalah data primer. Analisis data dilakukan dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kesadaran wajib pajak dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Binjai. Kesadaran wajib pajak yang tinggi dan penerapan sanksi perpajakan yang tegas akan meningkatkan tingkat kepatuhan wajib pajak orang pribadi.
The impact of financial performance to effective tax rates in banking companies on the indonesia stock exchange Yusnaini; Fitri Handayani; Latersia Gurusinga; Hermawan Sutanto
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This research aims to determine the effect of company financial performance as seen from the profitability ratio and fixed asset intensity on effective tax rates in banking companies listed on the IDX for the 2017-2021 period. The type of research used in this research is quantitative research. The population used in this research is all banking companies listed on the Indonesia Stock Exchange in the 2017-2021 period with a research sample of 25 companies. The data analysis technique used in this research is panel data analysis using the E-views version 13 program. The results of the research show that profitability has no effect on the effective tax rate, meanwhile fixed asset intensity has a positive and significant effect on the effective tax rate in banking companies listed on the IDX for the 2017-2021 period
Co-Authors Amelia Lautan Fitri Handayani Latersia Gurusinga Steven Steven Tifanni Tania Yusnaini Yusnaini