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All Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Quantitative Economics and Management Studies EBISMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Publikasi Ilmu Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi

Daniel Rahandri

Universitas Muhammadiyah Tangerang

Author-ID : 3770666

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Published : 9 Documents Claim Missing Document

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Articles

PENGARUH PERPUTARAN AKTIVA TETAP, PERPUTARAN PERSEDIAAN, DAN PERPUTARAN PIUTANG TERHADAP ECONOMIC PERFORMANCE Daniel Rahandri
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2514

The purpose of this study was to determine the effect of fixed assets turnover, inventory turnover, and accounts receivable turnover on economic performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The periode time of the research is 5 years that is periode 2014 -2018 Population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Data collection method used was technique purposing sampling. The results showed that the rotation of fixed assets had no effect on economic performance. While inventory turnover and accounts receivable turnover affect the economic performance. and the turnover of fixed assets, inventory turnover, and accounts receivable turnover together affect the economic performance.

Competitive Advantage as Role Moderation Between System-Driven Performance and Economic Performance Dirvi Surya Abbas; Daniel Rahandri; Imas Kismanah; Anita Ardiyanti
Quantitative Economics and Management Studies Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

This paper aims to determine the relationship between environmental performance, corporate image, corporate social performance on economic performance by including competitive advantage as a moderator, as well as to describe why and how it is important to carry out corporate care for the environment by companies. This study also aims to expand the topic of discussion by including more variables related to aspects that affect company performance. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 Period. The sampling technique used the purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. This paper provides an empirical view of how environmental factors greatly affect the company's performance. This shows that the increase in good company performance generally comes from companies that pay attention to corporate social responsibility, so that they can have an advantage in competition in the market. Based on the research approach method used, this is a weakness of this study because this research cannot be generalized. It is hoped that future researchers will be able to explore the proportions of other variables that can be used in further research. These results support the legitimacy theory; one of the arguments (O’Donovan 2002) states that in the view of legitimacy, the relationship between profitability and the level of social performance is when the company has a high level of profit, the company considers it unnecessary to report things that can interfere with information. Consumers who are increasingly aware of environmental issues will look for environmentally friendly products. As a follow-up impact, the company will look for suppliers who can solve ecological problems; this will affect increasing the selling power of products or services and can improve the company's economic performance. This paper fulfills the identified need to study how environmental performance supports business excellence thereby improving company performance

Pengaruh Corporate Social Responbility, Struktur Modal, Enterprise Risk Management dan Ukuran Perusahaan terhadap Nilai Perusahaan Irdawati Irdawati; Dirvi Surya Abbas; Imam Hidayat; Daniel Rahandri
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.

PENGARUH THIN CAPITALIZATION, KARAKTER EKSEKUTIF, CSR DAN PROFITABILITAS TERHADAP TINDAKAN PENGHINDARAN PAJAK Riska Kartika Sari; Dirvi Surya Abbas; Imam Hidayat; Daniel Rahandri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Tujuan penelitian ini adalah untuk mengetahui pengaruh thin capitalization, executive character dan CSR terhadap tindakan penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa thin capitalization, CSR dan profitabilitas berpengaruh positif dan negatif terhadap penghindaran pajak, karakter eksekutif tidak berpengaruh signifikan terhadap penghindaran pajak.

PENGARUH UKURAN PERUSAHAAN, TINGKAT HUTANG, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT TERHADAP PERSISTENSI LABA Aprilia Maharani Firdousy; Dirvi Surya Abbas; Daniel Rahandri; Indra Gunawan Siregar
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember : Jurnal Publikasi Ilmu Manajemen
Publisher : POLITEKNIK PRATAMA PURWOKERTO

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.

PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP TIMELINESS Lea Amanda Sari; Hesty Ervianni Zulaecha; Hamdani Hamdani; Daniel Rahandri
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol 2 No 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness, and size of the audit committee company on timeliness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used a population sampling technique based on the established criteria obtained 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results of the study simultaneously show that the profitability, ownership structure, effectiveness, and firm size of the audit committee on timeliness. The results of the study partially show that profitability has a significant effect on timeliness, ownership structure, effectiveness, the size of the audit committee company has no significant effect on timeliness.

MODERASI KEPEMILIKAN INSTITUSIONAL : DAPATKAH MEMPENGARUHI FAKTOR KEUANGAN TERHADAP STRUKTUR MODAL Dirvi Abbas; Sigit Budi Santoso; Daniel Rahandri
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.182

Abstract The aim of this research was to examine how profitability, liquidity, tangibility, and non-debt tax shield impact the capital structure of manufacturing companies listed on the IDX during the period of 2017-2021, with institutional ownership as a moderating factor. The sample was selected using purposive sampling based on predetermined criteria, and panel data regression analysis was used for data analysis. The hypothesis testing was conducted with a significance level of 5%. The findings revealed that only the variable of non-debt tax shield had a negative effect on the capital structure, while the variables of profitability, liquidity, and tangibility had no impact. The institutional ownership was found to enhance the influence of non-debt tax shields on capital structure, but it did not moderate the effect of profitability, liquidity, and tangibility on the capital structure.

Pengaruh Ukuran Perusahaan dan Leverage Terhadap Intellectual Capital Bagas Saputra; Dirvi Surya Abbas; Daniel Rahandri
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.94

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.

Pengaruh Perencanaan Pajak, Multinationality dan Intangible Assets Terhadap Keputusan Transfer Pricing Yuliani Fadillah Azzahra; Dirvi Surya Abbas; Daniel Rahandri
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.95

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.

Co-Authors Abbas, Dirvi Surya Anita Ardiyanti Aprilia Maharani Firdousy Bagas Saputra Hamdani Hamdani Hesty Ervianni Zulaecha Imam Hidayat Imas Kismanah Irdawati Irdawati Lea Amanda Sari Riska Kartika Sari Sigit Budi Santoso Siregar, Indra Gunawan Yuliani Fadillah Azzahra

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