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All Journal Media Riset Akuntansi Auditing & Informasi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Media Akuntansi Perpajakan Nexus Synergy: A Business Perspective JURNAL ECONOMINA
Mulyadi Mulyadi
Universitas Bhayangkara Jakarta Raya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMIMPINAN ETIS DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN DI INDONESIA Mulyadi Mulyadi
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.8 KB) | DOI: 10.25105/mraai.v21i1.9172

Abstract

The purposed of this study to examined the influence of ethical leadership on the performance of SOEs in Indonesia, either directly or via a variable good corporate governance practices as a mediating variable. This study using both of primary data, ethical leadership variable and secondary data, good corporate governance index and performance of SOEs. SOEs performance are extracted from two type, first the company's health and assessment criteria for performance excellence. Both of these performance measures has been assesed both of by internal assessment and also the SOE and independent parties.This research used data of 63 state-owned enterprises with such criteria. Primary data such as ethical leadership data, obtained from the Vice President, Senior Vice President of 63 SOEs. SOEs data obtained from internal asesment and by independen party. Results of the study revealed that ethical leadership significant effect on organizational performance. Ethical leadership directly positive significant effect on organizational performance, while good corporate governance can not be a mediating variable. This study also proved significant influence ethical leadership positively to good corporate governance. Other findings, good corporate governance positively affects organizational performance. Ethical leadership a more direct impact on organizational performance compared to the indirect influence through the mediating variables of good corporate governance. The findings reveal the higher index of corporate governance and ethical leadership, the higher the performance of the organization.
Pengaruh Sales Growth dan Intensitas Modal Terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Sektor Barang Baku yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Arifah Dwi Wahyuni; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1438

Abstract

The purpose of this study is to examine the effect of sales growth and capital intensity on tax avoidance, either directly or through institutional ownership variables as moderation. This study uses quantitative research methods with the type of data, namely secondary data, obtained from annual financial reports. The population and samples used in this study are annual financial reports on raw goods sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sampling technique, namely purposive sampling technique. The results of the study revealed that sales growth has no effect on tax avoidance, capital intensity affects tax avoidance, institutional ownership does not moderate the effect of sales growth on tax avoidance, and institutional ownership moderates the effect of capital intensity on tax avoidance.
Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Mutiara Dhea Puspita; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1439

Abstract

The Effect of Tax Planning and Profitability on Company Value with Transparency as a Moderation Variation in Infrastructure Companies in 2018-2021 Listed on the Indonesia Stock Exchange (IDX). This study aims to determine (1) the Effect of Tax Planning on Company Value, (2) The Effect of Profitability on Company Value, (3) The Effect of Tax Planning in moderating the relationship between company value and transparency, (4) The Effect of Profitability in moderating the relationship between company value and transparency. The population in this study is all Infrastructure companies listed on the Indonesia Stock Exchange during the 2018-2021 period, totaling 119 companies meeting the sample criteria. For sampling techniques in this study using Nonprobability Purposive Judgment Sampling. The results show: (1) Tax Planning has a positive and significant effect on company value, ( 2) Profitability has a positive and significant effect on company value, (3) Transparency weakens tax planning on company value, (4) Transparency is not able to moderate profitability on company value.
Pengaruh Corporate Social Responsibility dan Financial Stability Terhadap Kinerja Perusahaan yang Dimoderasi oleh Agresivitas Pajak Mulyadi Mulyadi
Media Akuntansi Perpajakan Vol 6, No 1 (2021): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v6i1.5008

Abstract

This study aims to analyze the effect of corporate social responsibility and financial stability on company performance with tax aggressiveness as a moderating variable. The independent variables are corporate social responsibility and financial stability. The dependent variable is the company's performance and tax aggressiveness as a moderating variable. The research data was collected from the publication of the annual financial statements of manufacturing companies in the industrial sub-sector that have been listed on the IDX. Samples were selected according to the sample selection criteria. The sample selection used for this research is purposive sampling method. This method performs sample selection to focus on a particular goal. The period of the financial statements studied is 2015-2019. The results of this study indicate that financial stability and tax aggressiveness have a significant impact on company performance. Tax aggressiveness is able to moderate the effect of financial stability on company performance. Meanwhile, corporate social responsibility does not affect the company's performance.Keywords: company performance, financial stability, tax aggressiveness, corporate social responsibility
The Effect of Thin Capitalization and Accounting Conservatism on Tax Planning with Profit Quality as a Moderating Variable in Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period Diffa Sekar Arum; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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

Abstract

The purpose of this study was to examine the effect of thin capitalization and accounting conservatism on tax planning, both directly and through the earnings quality variable as a moderation. The research method used in this study is a quantitative research method with the type of data, namely secondary data, obtained from published financial reports. The population and sample used in this study are the annual financial reports of industrial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period using the sample selection technique, namely the purposive sampling technique. The results of the study reveal that thin capitalization has an effect on tax planning, accounting conservatism has no effect on tax planning, earnings quality moderates the effect of thin capitalization on tax planning, and earnings quality moderates the effect of accounting conservatism on tax planning.
Analisis Penerapan SAK 72 Atas Pendapatan dan Pengakuan Biaya pada PT Pelita Mutiara Indah Evline Caroline; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1218

Abstract

Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis penerapan SAK 72 atas pendapatan kontrak dengan pelanggan. Metode penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan wawancara langsung. Terdapat permasalahan pertama yang ditemukan yaitu pertama PT Pelita Mutiara Indah tidak dapat mambuat kombinasi kontrak dan kontrak tidak memliki substansi komersial. Setelah melakukan penelitian ini dapat disimpulkan bahwa penerapan SAK 72 pada PT Pelita Mutiara Indah sudah sesuai namun belum sepenuhnya.
Co-Authors Arifah Dwi Wahyuni Atiek Sri Purwati Diffa Sekar Arum Edy Pamungkas Evline Caroline Mutiara Dhea Puspita Panata Bangar Hasioan Sianipar