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All Journal Journal of Accounting and Management Innovation AICS Journal of Accounting and Management Innovation JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Frinan Satria
Universitas Pelita Harapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Frinan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management
THE IMPACT OF DIVIDEND POLICY, FINANCIAL DISTRESS RISK AND CORPORATE GOVERNANCE TOWARD STOCK PRICE Ivan Wiyogo; Frinan Satria
Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i2.581

Abstract

Stock investment is emerging in this era. The market on stock investment will be predicted to grow every year. Stock price is defined by offer and bid price. With this term use in Indonesia Stock Exchange, it makes people hard to guess on what will be the opening price tomorrow as asking price and bidding price need to reach an agreement. This research will investigate the impact of Dividend Policy, Financial Distress Risk, and Corporate Governance as the independent variables toward Stock Price. This research is conducted by using quantitative research method using secondary data that were taken from the LQ45 companies which are listed in Indonesian Stock Exchange with the population of 61 companies. The samples are obtained using purposive sampling method. The total sample is 42 companies from the year 2017-2019. The data analysis is using multiple linear regression analysis. Based on the results of research and analysis by using SPSS 25 indicate that: Dividend per share (dividend policy) and corporate governance have significant impact toward stock price while dividend payout ratio (dividend policy) and distress risk does not have significant impact toward stock price. It is concluded that the impact of dividend policy, financial distress risk and corporate governance is only 29.2% as the rest is impacted by other variables.
Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Frinan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management
THE INFLUENCE OF DEBT TO ASSET AND RETURN ON ASSET TOWARD TAX AVOIDANCE ON FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Frinan Satria; Edrik Tantheo
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

This study was conducted to see whether there is an effect of Debt to Assets and Return on Assets on tax avoidance. The sample used in this study uses companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. In this study, the authors used a population that came from companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample using purposive sampling with a total sample obtained as many as 21 companies with a time period used is 3 years so that the total sample of companies obtained is 63 company samples. The results of this study were conducted to analyze the effect of debt to assets and return on assets on tax avoidance in companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange. This study uses the SPSS 26 application and uses descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis methods. The results of this study indicate that Debt to Assets has no significant effect on Tax Avoidance while Return on Assets does not significantly affect Tax Avoidance. But when doing the F Test, the results obtained, namely Debt to Assets and Return on Assets have an effect on Tax Avoidance.
THE INFLUENCE OF DEBT TO ASSET AND RETURN ON ASSET TOWARD TAX AVOIDANCE ON FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Frinan Satria; Edrik Tantheo
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

This study was conducted to see whether there is an effect of Debt to Assets and Return on Assets on tax avoidance. The sample used in this study uses companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. In this study, the authors used a population that came from companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample using purposive sampling with a total sample obtained as many as 21 companies with a time period used is 3 years so that the total sample of companies obtained is 63 company samples. The results of this study were conducted to analyze the effect of debt to assets and return on assets on tax avoidance in companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange. This study uses the SPSS 26 application and uses descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis methods. The results of this study indicate that Debt to Assets has no significant effect on Tax Avoidance while Return on Assets does not significantly affect Tax Avoidance. But when doing the F Test, the results obtained, namely Debt to Assets and Return on Assets have an effect on Tax Avoidance.
Analysis of The Influence of Financial Reporting Characteristics and Success of Budget Controlling on Transparency of Regional Government Financial Reports Erny Rachmawati; Andoko; Friyan Satria; Frinan Satria; Rahmatya Widyaswati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1615

Abstract

The purpose of this study is to investigate how budgetary management and the features of regional financial reports affect the openness of government financial reports. Employees of the Regional Revenue and Asset Financial Management Office in Province who worked in Regency and City Offices were the study's respondents. Employees from three districts and three cities in one province in Indonesia made up the study's sample. Convenient sampling was used as the study's sampling technique, while multiple regression analysis was employed as the study's data processing technique. The findings indicated that budget control has an effect on government financial report transparency with a significant value of less than 0.05 and regional financial report characteristics have an effect on government financial report transparency, and budget control and regional financial report characteristics have an effect simultaneously.
Co-Authors Andoko Edrik Tantheo Erny Rachmawati Ivan Wiyogo SATRIA, FRIYAN Widyaswati, Rahmatya