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REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA) Nida Nur Diyanah; Budi Susetyo; Yanti Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 2 No 1 (2017)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i1.1275

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.

REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA) Nida Nur Hidayah; Budi Susetyo; Yanti Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 2 No 1 (2017)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i1.1279

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.

PERSPEKTIF SISTEM INFORMASI AKUNTANSI SEBAGAI STRATEGI KOMPETITIF USAHA KECIL Agnes Dwita Susilawati; Fahmi Firmansyah; Budi Susetyo; Yuniarti Herwinari; Sri Mudiati
Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 1 (2023): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v4i1.23751

Small and medium enterprises (SMEs) are the largest contributor to state revenues in Indonesia. However, along with the development of information technology, SMEs are forced to follow the use of information technology-based accounting information systems as a competitive strategy. The limited quality of SME human resources is the main factor hindering the use of accounting information systems to improve performance and competitive strategies to compete with other SMEs. Research journal research methodology is the choice of researchers to reduce the concept of novelty as an alternative strategy for improving the performance of SMEs. The concept of the novelty model is Subjective Planning Innovation, which is a plan that is owned, designed, stored, used and updated (innovation) that uses an indirect accounting recording system by SME entrepreneurs based on previous work experience (subjective). Furthermore, the model concept, dimensions and limitations of the study are explained in detail in this study.

Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, Pemahaman Basis Akrual, dan Pemanfaatan Teknologi Informasi terhadap Kualitas (Studi Kasus pada OPD Kabupaten Tegal) Alfi Aulia; Budi Susetyo; Teguh Budi Raharjo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.43

Penelitian ini bertujuan untuk mengetahui kompetensi sumber daya manusia, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Tegal. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) Kabupaten Tegal. Jenis data yang digunakan adalah data primer, dengan jumlah responden sebanyak 92 orang. Metode pengumpulan data dilakukan dengan kuesioner. Sedangkan metode analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa, kompetensi sumber daya manusia berpengaruh pada nilai signifikan 0,004, sistem pengendalian internal berpengaruh pada nilai signifikan 0,035, pemahaman basis akrual berpengaruh dengan nilai signifikan 0,000, pemanfaatan teknologi informasi berpengaruh pada nilai signifikan 0,003. Hasil uji koefisien determinasi diperoleh R2 sebesar 0,663 atau 66,3%. Dapat diartikan bahwa 66,3% kualitas laporan keuangan pemerintah daerah dalam model ini dipengaruhi oleh kompetensi SDM, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi. Sedangkan sisanya sebesar 33,7% dipengaruhi oleh faktor lain diluar model penelitian ini.

Pengaruh Stabilitas Keuangan, Target Keuangan Tingkat Kinerja, Rasio Perputaran Aset, Keahlian Keuangan Komite Audit, dan Profitabilitas Terhadap Fraudulent Financial Statement Mutiara Ayu Mindita Pratiya; Budi Susetyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.86

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.

Pengaruh Struktur Aktiva, Profitabilitas, Pertumbuhan Perusahaan dan Kebijakan Dividen terhadap Kebijakan Hutang Dicky Afdi Prayogi; Budi Susetyo; Subekti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.59 KB)

Influence of Asset Structure, Profitability, Corporate Growth and Dividend Policy on Debt Policy of basic and chemical industry manufacturing companies listed on Indonesia Stock Exchange. This study aims to determine the effect of Asset Structure, Profitability, Corporate Growth and Dividend Policy simultaneously and partially to the Debt Policy of manufacturing companies of the basic and chemical industry sectors listed on the Indonesia Stock Exchange. Data method used in this research is using purposive sampling by using criterion. Where data collection is processed using predetermined criteria. Based on the results of research: Simultaneously the asset structure, profitability, corporate growth and dividend policy together have a significant effect on debt policy. While partially Asset Structure has no effect on Debt Policy. Profitability has a negative and significant effect on the Company's Debt Policy. The Company's growth has no effect on the Company's Debt Policy. Dividend Policy has no effect on Company Debt Policy.

Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Dividen dan Kebijakan Hutang terhadap Nilai Perusahaan Dedi Bangun Setiono; Budi Susetyo; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2083.809 KB)

This study aims to examine the effect of profitability, investment decisions, dividend policy and debt policy to corporate values simultaneously and partially. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling method used is purposive sampling method. Samples were collected from 8 manufacturing companies of the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2011-2015. Data collection method in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the results of multiple regression analysis shows that profitability, investment decisions, dividend policy and debt policy have a significant effect on corporate value with a significance value of 0.000. Profitability significantly partially affect the value of the company with a significance value of 0.000. Investment Decision significantly influence partially to company value with its significan value of 0.000. The dividend policy has no significant effect partially on the value of the company with its significant value of 0.660 and the debt policy has a significant effect partially on the value of the firm with its significance value of 0.001

Pengaruh Pengungkapan Corporate Social Responsibility dan Kinerja Lingkungan terhadap Upaya Pencapaian Sustainable Development Goals 2030 Umi Yuliasih; Budi Susetyo
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 1 No. 1 (2020): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Isu tentang CSR disclosure telah mengalami peningkatan yang cukup pesat, dan menghasilkan manfaat yang beragam bagi masyarakat dan kinerja lingkungan pun memiliki banyak pengaruh yang positif jika dilakukan dengan prosedur yang baik. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR dan kinerja lingkungan terhadap upaya pencapain SDGs (2030) di perusahaan pertambangan. Sampel yang digunakan 78 menjadi 62 perusahaan (outlier) pertambangan dari populasi 687 perusahaan yang terdaftar di BEI, penentuan sampel menggunakan metode proposive sampling dengan metode uji analisis regresi berganda melalui software SPSS versi 22. Hasil penelitian menunjukan bahwa variabel X1 berpengaruuh terhadap variabel Y dan X2 tidak berpengaruh terhadap variabel Y. Hal ini di tunjukan dari nilai uji t (uji parsial) masing- masing variabel X yaitu 0,000 dan 0, 816, yang berarti nilai signifikansi variabel X1 di bawah taraf signifikan yaitu 0,025 yang berarti hipotesis di terima, nilai signifikansi X2 di atas 0,025 yang berarti hipotesis di tolak.

Pengaruh Profitabilitas, Leverage, dan Chief Financial Officer Expert Power Terhadap Tarif Pajak Efektif Dian Fitria Azizah; Budi Susetyo; Eva Anggra Yunita
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 3 No. 1 (2022): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan chief financial officer expert power terhadap tarif pajak efektif. Populasi yang digunakan pada penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2020. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 55 sampel dari 11 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Metode analisis penelitian ini menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengeruh positif terhadap tarif pajak efektif. Sedangkan leverage dan chief financial officer expert power tidak berpengaruh terhaap tarif pajak efektif.

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