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Sudradjat Sudradjat
Politeknik Negeri Bandung
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Journal : Indonesian Accounting Literacy Journal

 1 
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018 Naufal Anis Hilmy; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to analyze the effect of deferred tax expense and tax planning on earnings management practices in manufacturing companies listed in the Indonesia Stock Exchange for the periode 2014-2018 with firm size as a control variable. This type of research is quantitative research using secondary data from annual financial reports from manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling method. So the sample in this study amounted to 35 companies with observations on 127 financial statements that meet the criteria for observation. The variables studied were deferred tax expense (X1), tax planning (X2), earnings management (Y) and added firm size as a control variable (X3). Data analysis techniques used multiple regression analysis and performed statistical analysis using the help of the IBM SPSS 24 application. The research results partially showed that the deferred tax expense has a significant positive effect on earnings management practices, but tax planning has no significant effect on management practices. While simultaneously, deferred tax expense, tax planning and company size as a control variable have a significant effect on earnings management practices.
Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham Aida Listianti; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

An investor in investing always expects high stock returns. Therefore, investors must be able to assess which companies have a good performance, so their stock returns are also high. One of the important information that can be used by investors to assess the company’s financial performance is financial reports, especially those related to accounting profit and operating cash flow. The purpose of this study was to analyze the effect of accounting profit and operating cash flow on stock return. The method used to select the sample in this study was purposive sampling. This study uses multiple linear regression analysis. Based on the result of this study, partially (t test) the accounting profit variable effects stock returns while operating cash flow has no effect on stock returns. Simultaneously (f test) variable accounting profit and operating cash flow have an effect on stuck returns.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan pada PT Krakatau Steel (Persero) Tbk Mutiara Nuru Syifa; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Company performance is considered successful if they can sustain life, grow and earn profits in each period. To achieve all the ways mentioned, the company must implement continuous monitoring that carried out by internal audit so that the company can realize its objectives and satisfy all interested groups. The survey method is used for this research by administering the questionnaires to 64 respondents from the target population. Descriptive quantitative analysis and simple linear regression analysis were used as data analysis technique. The research data is processed using Microsoft Excel 2016, and IBM Statistics SPSS ver23.0. From the findings, this research concludes that internal audit has a positive relationship with company performance and the influence of the company performance against internal audit is strong that is equal 81% and the remaining 19% influenced by other factors outside the model.
Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Hendi Rohendi; Sudradjat Sudradjat
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.034 KB) | DOI: 10.35313/ialj.v2i1.3592

Abstract

This study aims to determine the effect of Liquidity, Solvency and Activity on Profitability of Property and Real Estate Companies Listed on the IDX either simultaneously or partially. The research method used in this research is quantitative with data collection techniques through financial statement documentation, then analyzed using multiple linear regression. The population in this study are Property and Real Estate Companies listed on the IDX for the period 2014-2017 with a sample of 24 companies. The results of the study show that (1) simultaneously Liquidity, Solvency and Activity have a positive and significant effect of 39.1% on Profitability in Property and Real Estate Companies Listed on the IDX. (2) Partially, Liquidity has a positive but not significant effect on Profitability, Solvency has a negative but not significant effect on Profitability, and Activities have a positive and significant effect on Profitability in Property and Real Estate Companies Listed on the IDX.
Co-Authors Aida Listianti Arie Apriadi Nugraha Cintia Kurnia Rahmawati Djoni Djatnika Hendi Rohendi Jouzar Farouq Ishak Muhamad Umar Mai Muhammad Umar Mai Mutiara Nuru Syifa Naufal Anis Hilmy