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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Juripol Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Ilomata International Journal of Tax and Accounting Prosiding National Conference for Community Service Project Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Budi Harsono
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Faktor – factor yang Mempengaruhi Komitmen Organisasi Karyawan Restoran Cepat Saji di Batam Yuswardi Yuswardi; Budi Harsono
Juripol (Jurnal Institusi Politeknik Ganesha Medan) Vol. 2 No. 1 (2019): Juripol Periode Januari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.396 KB)

Abstract

This study is aimed to determine the effect of working environment, compensation, job engagement, and job security on employees’ organizational commitment of employees of four fast food chains restaurant in Batam. This study was conducted by distributing questionnaires to 400 employees of five biggest national bank branches in Batam. There’re 380 questionnaires collected back and filled out completely and then analized by using SPSS. Data processing shown that there are relationships between all the variables studied. Results of this showed that there’re relations between working environment, compensation, job engagement, job security to employee commitment. This studiy emphasizes the importance for fast food chains restaurant management to pay more attention to the variables studied above. Because all of the above variables closely linked to the commitment of the employees, so that if the company wanted to improve the commitment of employees then all variables above should be enhanced and improve
Analisis Manajemen Laba, Penghindaran Pajak, Tata Kelola Terhadap Tanggung Jawab Sosial Budi Harsono; Susanti Susanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.680

Abstract

This study focuses on explaining the correlation between earnings management, tax avoidance, and the mechanism of corporate governance of public listed companies on the Indonesia Stock Exchange (IDX). Disclosure of corporate social responsibility is the dependent variable tested, while the independent variables used include earnings management, tax avoidance, corporate governance and ownership structure. Company size and leverage are the control variables used in this test. This research was conducted using secondary data and panel regression methods. This study uses statistical programs such as SPSS and eviews. The research sample amounted to 2,160 data or equivalent to 432 companies listed on the Indonesia Stock Exchange in the 2014-2018 periods. The results of this study shows that the independent director variable, company size, leverage and foreign ownership had a significant effect, while earnings management, tax avoidance, managerial ownership, institutional ownership, the size of the board of directors and commissioners did not each have a significant effect on disclosure of corporate social responsibility.
Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Budi Harsono; Sumantri Sumantri; Silvia Sodia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.881

Abstract

This study aims to analyze and determine the factors that influence the disclosure of corporate social responsibility. The independent variables in this study are public share ownership, managerial share ownership, foreign share ownership, size of the board of directors, size of audit committee and size of the female board of directors. The control variables in this study are firm size, firm age, leverage and profitability. The dependent variable in this study is the disclosure of corporate social responsibility with the GRI-G4 proxy. The population in this study are all companies that disclose corporate social responsibility listed on the Indonesia Stock Exchange (IDX) through the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020. Sampling using purposive sampling method as many as 497 companies. Data analysis began with descriptive statistical tests, then continued with panel regression analysis and hypotheses through the E-Views application. The result of this study indicate that public share ownership, managerial share ownership, audit committee size, the size of the female board of directors, firm size and firm age have a significant positive effect on disclosure of corporate social responsibility, profitability has a significant negative effect on disclosure of corporate social responsibility, while foreign share ownership, board of directors size and leverage have no effect on the disclosure of corporate social responsibility.
Analisis Pengaruh Upaya Penghindaran Pajak terhadap Biaya Ekuitas pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Budi Harsono; Basten Roberto Halim
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1236

Abstract

The purpose of this research analysis study is to explain and introduce what are the effects of tax avoidance measures on the financial costs of a company. This research was conducted using a sample of company data registered in the Indonesia Stock Exchange in the period 2013 to 2017. The sample used was 145 companies after being excluded companies that have the effect of avoiding negative taxes and financial statements that are incomplete or do not meet the criteria. The results show no significant relationship between tax avoidance with the cost of equity. Research also includes moderation variables to strengthen the relationship of tax avoidance to the cost of equity. The variable of marginal moderation of incentives, outside party supervision and information quality are proven to have an effect of increasing the effect of tax avoidance on the cost of corporate equity. This shows that there are many factors that affect the cost of equity in addition to tax avoidance. The measurement of equity costs used by CAPM is one of the equity cost measurement models that can be applied in Indonesia. So the results of these studies produce unfavorable regression results on tax avoidance efforts as measured by ETR. The results of this study only focus on Indonesia, which can only provide information benefits for Indonesian companies.
Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Tanggung Jawab Sosial Perusahaan terhadap Agresivitas Pajak Alvin Alvin; Budi Harsono
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4722

Abstract

This research aims to analyze several factors that influence tax aggressiveness in Indonesia. The dependent variable in this research is tax aggressiveness. The independent variables used in this study are profitability, liquidity, leverage, and corporate social responsibility. This study uses secondary data and panel regression analysis methods. The sample data of this study were obtained from the Indonesian Stock Exchange (IDX) as much as 1,285 company data with a period of 5 years from 2015 to 2019. The program used in this research was SPSS version 25 and E-Views Version 10. The results of this study indicate that the leverage variable has a significant positive effect on tax aggressiveness, profitability and the liquidity variable has a significant negative effect on tax aggressiveness. While the result of the corporate social responsibility do not have a significant effect on tax aggressiveness.
Sejak Muda Sadar Pajak – Peran Generasi Milenial Dalam Peningkatan Pengetahuan Untuk Kepatuhan Wajib Pajak Demi Pemulihan Ekonomi Budi Harsono; Hendi Hendi; Eka Prasetya Nazara; Julie Tryany; Sherly Celia Natalia; Selvia Selvia; Viona Frederica
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6997

Abstract

Pajak merupakan sumber penerimaan terbesar bagi negara Indonesia. Pajak juga memiliki peranan yang penting dalam pembangunan dan pemulihan ekonomi. Akan tetapi, tingkat kesadaran dan kepatuhan wajib pajak di Indonesia masih sangat rendah. Hal ini disebabkan oleh kurangnya pengetahuan mengenai perpajakan. Karena itulah kami memutuskan untuk melakukan sosialisasi dengan tujuan agar dapat meningkatkan pemahaman para siswa/siswi mengenai pentingnya kesadaran dan kepatuhan pajak sejak dini. Khalayak sasaran dari kegiatan ini adalah para siswa/siswi tingkat SMK dari Sekolah Multistudi High School Batam. Teknik pengumpulan data yang digunakan adalah teknik kuesioner (angket), metode dokumentasi dan metode deskriptif dalam analisis data. Metode pelaksanaan yang digunakan adalah dengan metode penyuluhan berupa seminar yang dilakukan secara tatap muka dan test berupa soal yang bervariasi mengenai perpajakan. Hasil yang diharapkan dari sosialisasi ini adalah target dapat memahami dan sadar akan pentingnya pajak.
Membangun Generasi Muda Yang Sehat Dengan Menggunakan Internet Dengan Bijak Hendi Hendi; Budi Harsono; Rendy Diaz Hilrian; Jenny Edly Sunyoto; Misnawati Misnawati; Yulias Hidayah
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6998

Abstract

Seiring berjalannya waktu penggunaan Internet tidak hanya sebagai media komunikasi tetapi internet bisa memiliki banyak fungsi seperti sebagai media perbelanjaan, media promosi, media informasi dan sekarang di 2022 semenjak kasus pandemi Covid-19 Internet banyak dimanfaatkan oleh media pendidikan sebagai langkah awal dalam menghadapi kemajuan tekonologi dan langkah dalam meningkatan mutu pendidikan anak bangsa. Namun karna cangkupan internet sangat luas, sering kali oknum yang menyalahgunakannya sehingga perlu adanya pengedukasian mengenai cara berinternet yang sehat dan aman. Maka dari itu melalui National Conference for Community Service Project (NaCosPRO) yang merupakan Projek dari suatu Mata Kuliah Kewarganegaraan dalam bentuk Pengabdian Masyarakat, memiliki tujuan untuk mengembangkan Pendidikan karakter dengan pendekatan pertisipatif, penulis mengadakan sosialisasi dengan luaran SMAN 1 TELUK BINTAN. Kegiatan ini dilaksanakan dengan tujuan memberikan edukasi dan arahan akan pentingnya penggunaan internet yang sehat, aman dan dapat menggunakan internet secara bijak. Metode Pelaksanaan kegiatan yang digunakan yaitu metode penyuluhan sosialisasi dan menggunakan Teknik data kualitatif untuk menganalisis data yang diperoleh. Melalui pelaksaan program ini diharapkan akan menghasilkan kalangan pelajar yang dapat memaksimalkan dampak positif dari penggunaan internet yang sehat dan aman dan meminimalkan dampak negatif berinternet sehingga terciptanya kalangan pelajar dan masyarakat yang cerdas dan kritis kedepannya.
Faktor yang mempengaruhi pergantian auditor pada perusahaan yang terdaftar di BEI Budi Harsono; Rina Rina
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19717

Abstract

This research is able to provide a purpose for conducting analysis and assessment related to the effect of restatement of financial statements, corporate governance, audit company size and replacement of the main director on the change of auditors listed on the IDX in the 2017-2021 period. The data collected as the sample for this study were 1,461 data taken from companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results of this study are certainly able to prove that restatement of financial statements and replacement of the main director have a significant positive effect on auditor turnover compared to governance. company and the size of the audit firm are certainly not able to give an effect on auditor turnover.
Dampak Konservatisme Auditor terhadap Manajemen Laba dan Opini Going Concern pada Perusahaan Bursa Efek Indonesia Vienna Tanisya; Budi Harsono
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 9 No. 2 (2023): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v9i2.367

Abstract

This research aims to determine the effect of the quality of earnings management relationship auditors on Going Concern opinions in companies listed on the IDX for the 2016-2020 period. The quantitative method uses secondary data from independent auditor reports and the annual financial reports of non-manufacturing companies listed on the IDX for the 2016-2020 period. This research used a purposive sampling method with a sample of 690 from 789 companies with a final number of 3171, resulting in observation data. Data was tested using Eviews software. The dependent variable is in the form of Business Continuity Opinion. The independent variable is Profit Management. Moderating variables are Big 4. Control variables are the Market value of company assets, Firm size, Leverage, ROA, Market book ratio, Company age, Sales growth and CFO. The research results show that the Quality of the Auditor hasn’t a significant relationship with Earnings Management. Then Earnings Management cannot strengthen a significant relationship between the Profit Managemen and the Going Concern opinion. Thus, testing on 11 variables only creates 1 variable in line with the hypothesis, namely, the Big 4 variables have a significant negative relationship to Earnings Management. Profit Management variable testing has no significant relationship to the Going Concern opinion.
Analısıs Pengaruh Koneksı Polıtık Dan Tata Kelola Perusahaan Terhadap Agresıvıtas Pajak Budi Harsono; Ramadhinda Putri Gitasari
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Tujuan dilakukannya penelitian ini yaitu untuk menganalisis faktor-faktor yang mempengaruhi agresivitas pajak di Indonesia. Variabel independen yang digunakan dalam penelitian ini adalah variabel koneksi politik, ukuran dewan, independensi dewan, kepemilikan institusional, dan ukuran auditor. Metode pengambilan sampel dalam penelitian ini menggunakan data sekunder pada laporan keuangan dan laporan tahunan dengan teknik pengumpulan data sekunder dari perusahaan yang terdaftar di Bursa Efek Indonesia. Pengujian hipotesis pada penelitian ini mengunakan SPSS v21 dan Eviews 10. Hasil pengujian ini menunjukkan bahwa ukuran dewan, dan ukuran auditor berpengaruh signifikan positif terhadap agresivitas pajak, namun koneksi politik, independensi dewan, dan kepemilikan institusional memiliki pengaruh signifikan negatif yang signifikan terhadap agresivitas pajak.
Co-Authors Alvin Alvin Antoni Antoni Basten Roberto Halim Desinta Pramesti Eka Prasetya Nazara Hendi Hendi Hendi Jenny Edly Sunyoto Julie Tryany Misnawati Misnawati Ramadhinda Putri Gitasari Rendy Diaz Hilrian Ricky Lazarus Rina Rina Selvia Selvia Sherly Celia Natalia Silvia Sodia SUMANTRI SUMANTRI Susanti Susanti Vienna Tanisya Vina Vina Viona Frederica Yulias Hidayah Yuswardi Yuswardi