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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Indonesian Journal of Economics Application (IJEA) Jurnal Ilmu Ekonomi dan Sosial (JIES)
Eko Hadi Siswanto
ITB Ahmad Dahlan Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Pengaruh Ukuran Perusahaan, Current Asset dan Leverage terhadap Pemilihan Metode Akuntansi Persediaan Ulfa Narulita; Eko Hadi Siswanto
Indonesian Journal of Economics Application (IJEA) Vol 2 No 1 (2020)
Publisher : ITB Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.373

Abstract

Analysis of the Effect of Company Size, Current Assets, and Leverage on the Selection of Inventory Accounting Methods (Case Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2018 Period). The purpose of this study is to test and empirically prove the influence of company size, current assets, and leverage on the selection of inventory accounting methods. The sample in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2018, which were selected using the purposive sampling method. Twelve companies meet the criteria. Eleven companies use FIFO, and one company uses the standard method. Tests conducted in this study include hypothesis testing. Hypothesis testing is done using logistic regression with the enter method and a significance level of 5%. The testing of this study was carried out with the help of the IBM SPSS Statistics version 23 computer program. The results of the hypothesis test showed that only firm size affected the inventory accounting method. Whereas company size and current assets and leverage do not affect company accounting methods.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional Dan Intensitas Modal Terhadap Agresivitas Pajak Eko Hadi Siswanto; Chadijah Chadijah; Nurwati Nurwati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.003

Abstract

The phenomenon of tax aggressiveness is real, this is evidenced by the low tax ratio in Indonesia. This study aims to examine how the influence of Company Size, Institutional Ownership, and Capital Intensity on Tax Aggressiveness partially or simultaneously in infrastructure, utility, and transportation sector companies listed on the IDX in 2015-2019. This study uses secondary data in the form of financial reports obtained from the Indonesia Stock Exchange website. This research method uses quantitative research methods with data processing using Excel and the SPSS 22 program. The results of this study indicate that (1) company size has no effect on tax aggressiveness; (2) Institutional Ownership does not affect tax aggressiveness; (3) Capital Intensity affects Tax Aggressiveness; (4) Company Size, Institutional Ownership, and Capital Intensity together affect Tax Aggressiveness with the value of the Adjusted R Square coefficient of determination of 42.7%.
Penguasaan Keahlian Akuntansi, Pajak, Software Akuntansi Dan Bahasa Inggris Terhadap Kepercayaan Diri Mampu Bersaing Dalam Dunia Kerja (Studi Pada Mahasiswa Akuntansi ITB Ahmad Dahlan Jakarta) Eko Hadi Siswanto; Nurwati Nurwati
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 8, No 3 (2019): November 2019
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v8i3.8192

Abstract

The purpose of this research is to study it there is positive influence of expertise of mastery accounting,taxation,accounting software and english language toward confidence being able to compete workplace. The research method used is causal, with the unit of analysis the accounting student . Sampling method used stratified random sampling. The mastery accounting expertise,tax,accounting software and english language toward confidence being able to compete workplace by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that’s influence of mastery accounting expertise,tax,accounting software and english language toward confidence being able to compete workplace with determination coefficient is 12,18%.
Co-Authors Chadijah Chadijah Nurwati Nurwati Nurwati Nurwati Ulfa Narulita