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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis
Fajar Odiatma
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH FREE CASH FLOW, LEVERAGE RATIO, PROFITABILITY RATIO DAN ASIMETRIS INFORMASI TERHADAP EARNING MANAGEMENT (Studi Empiris Perusahaan Nonmanufaktur Sektor Infrastuktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia Priode 2017-201 Masita Ita; Ruhul Fitrios; Fajar Odiatma
I-ECONOMICS: A Research Journal on Islamic Economics Vol 6 No 2 (2020): I-ECONOMIC: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v6i2.7125

Abstract

This study aims to determine (1) the effect of the free cash flow on the earning management (2) the effect of the leverage ratio on the the earning management (3) the effect of the profitability ratio on the the earning management (4) the effect of asymmetry information on the the earning management. the population of this study was nonmanufacturing sector utility, infrastructur and technology listed on the indonesian stock exchange in 2017 until 2019. The sample was chosen by purpose sampling method and obtained 31 companies with 71 observatio. the data used was secondary data obtained from www.idx.co.id. Data was analyzed by using panel data regression analysiswith spss 21. The result using partial test (t-test) showed that the variable free cash flow, profitability ratio, and asymetric information has effect on earning management with each level significance was 0.000, 0.021, dan 0.002. Unfortunately, this study failed to prove that the variable leverage ratio effect earning management with the level of singnificance was 0.090. Keyword: Free Cash Flow, Leverage Ratio, Profitability Ratio, Asymetric Information Earning Management.
DETERMINAN KEPATUHAN PAJAK UMKM: LINGKUNGAN SEBAGAI VARIABEL MODERASI Fransiska Isadora Sinaga; Amries Rusli Tanjung; Fajar Odiatma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.1.3.402-403

Abstract

This research aims to examine the effect of tax information and modernization of the tax administration system on tax compliance to the entrepreneur of micro, small, medium entreprise in Pekanbaru city with environment as moderating variable. The data in this study is the primary data. The population in this study were all the Micro, Small, Medium Entreprises in the culinary industry in Pekanbaru City. The sampling method used in this study incidental method. The sample used in this study were 83 respondents. The method of data analysisused to test of hypothesis is SEM-PLS using WarpPLS 6.0 Version. The result of this study showed that tax information and modernization of the tax administration system had influence on the tax compliance. The environment could moderate the influence of tax information on tax compliance and the influence of modernization of the tax administration system on tax compliance
KEPATUHAN PAJAK RESTORAN : PENGARUH KESADARAN, PENGETAHUAN, SIKAP, SANKSI DAN AKUNTABILITAS PELAYANAN PUBLIK: RESTAURANT TAX COMPLIANCE: EFFECT OF AWARENESS, KNOWLEDGE, ATTITUDE, SANCTIONS, AND PUBLIC SERVICE ACCOUNTABILITY Ria Azura; Yusralaini Yusralaini; Fajar Odiatma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.51-61

Abstract

This study is designed to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax penalties, and public service accountability have a significant impact on taxpayer compliance of restaurants in the city of Pekanbaru. This research is survey research. The population in this study are restaurant taxpayers registered with the Regional Revenue Agency Office in Pekanbaru City. Samples were taken from up to 100 respondents. The sampling technique used was targeted sampling. The data collection technique is a questionnaire. The statistical tool used is multiple linear regression. The results show that taxpayer awareness, tax knowledge, taxpayer attitudes, and tax penalties affect restaurant taxpayer compliance, and public service accountability significantly affects restaurant taxpayer compliance in Pekanbaru City.
Pengaruh Personal Cost Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan Terhadap Whistleblowing Intention Fajar Odiatma
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 1 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.547 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Personal Cost Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan terhadap niat melakukan whistleblowing. Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, sampel dalam penelitian yakni seluruh Kepolisian yang ada di Kota Pekanbaru. Mulai dari Kepolisian Resort Kota Pekanbaru dan Kepolisian Daerah Kota Pekanbaru. Tujuan penelitian ini ingin membuktikan bahwa Personal Cost Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan berpengaruh secara signifikan terhadap niat melakukan whistleblowing. Hasil analisis menunjukkan bahwa personal cost mempunyai pengaruh terhadap whistleblowing intention sedangkan status wrong doer dan tingkat keseriusan kesalahan tidak mempunyai pengaruh terhadap whistleblowing intention. Hal ini membuktikan bahwa hal yang paling mempengaruhi minat staff keuangan kepolisian resort kota pekanbaru adalah personal cost, dimana mereka takut akan dampak pada mereka setelah melaporkan wrong doer tersebut.
Pengaruh Lingukungan Etika Terhadap Niat Melakukan Whistleblowing dengan Locus of Control Sebagai Variabel Moderasi Rheny Afriana Hanif; Fajar Odiatma
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 2 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.305 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh lingkungan etika terhadap niat melakukan whistleblowing dengan menggunakan locus of control sebagai variable moderating. Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, sampel dalam penelitian yakni staff SAMSAT yang ada di Kota Pekanbaru dan Kabupaten Rokan Hulu. Hasil penelitian menunjukan bahwa lingkungan etika berpengaruh positif secara signifikan terhadap niat melakukan whistleblowing dan variable locus of control dapat memperkuat dan memperlemah hubungan antara lingkungan etika terhadap niat melakukan whistleblowing.
MANAJEMEN LABA, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN : PERAN PERENCANAAN PAJAK SEBAGAI MODERASI: EARNING MANAGEMENT, DIVIDEND POLICY AND CORPORATE VALUE: THE ROLE OF TAX PLANNING AS MODERATION Dumex Bahari Nasution; Zirman Zirman; Fajar Odiatma; Rheny Afriana Hanif
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.294-301

Abstract

This study analyzes earnings management and dividend policy's effect on business value, then tests tax planning as moderation. This study's population is raw material producing companies registered on the Indonesia Stock Exchange for 2018-2020, hence a purposive sample of 25 companies was used. Data processing with regression reveals earnings management affects firm value, dividend policy affects firm value, tax planning cannot moderate the effect of earnings management on firm value, but it can reduce the effect of dividend policy on firm value
PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN : PERAN MODERASI PROFITABILITAS: THE EFFECT OF EARNING MANAGEMENT AND TAX PLANNING ON COMPANY VALUE: THE MODERATION ROLE OF PROFITABILITY Ellen Angelisa; Zirman Zirman; Fajar Odiatma; Rheny Afriana Hanif
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.103-116

Abstract

This study's objective is to analyze the effect of earnings management and tax planning on the company's value, with profitability serving as a moderating variableIn this survey, the population is the manufacturing business that was listed on the Indonesia Stock Exchange between 2018 and 2020. 210 companies provided samples to us via a purposeful sampling technique. The study of data through multiple regression demonstrates that the management of earnings has no impact on business value. Tax planning, though, has an impact on corporate value. Profitability cannot moderate the effect of earnings management on firm value but profitability can moderate the effect of tax planning on firm value, this is because if the company is able to generate high profits then managers will try to do a good job of tax planning
Co-Authors Amries Rusli Tanjung Dumex Bahari Nasution Ellen Angelisa Fransiska Isadora Sinaga Masita Ita Rheny Afriana Hanif Ria Azura Ruhul Fitrios Yusralaini Yusralaini Zirman Zirman