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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN RELEVAN : Jurnal Riset Akuntansi Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Multidisiplin Sahombu Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Kurnia Heriansyah
Universitas Pancasila
Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Other

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK) Oma Romantis; Kurnia Heriansyah; Soemarsono D.W; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 1 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.575 KB) | DOI: 10.31599/jiam.v16i1.116

Abstract

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.
PENGARUH FINANCIAL DISTRESS, FEE AUDIT, OPINI AUDIT DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar BEI Tahun 2017-2020) Elva Marisa N; Kurnia Heriansyah; Fathoni Zoebandi
Jurnal Akuntansi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.699 KB) | DOI: 10.56127/jaman.v2i2.242

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, fee audit, opini audit dan audit delay terhadap auditor switching yang dilakukan pada perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Metode yang digunakan dalam penelitian ini adalah Deskriptif Kuantitatif. Pengambilan sampel didasarkan pada teknik purpose sampling dengan menggunakan kriteria tertentu sehingga memperoleh sampel sebanyak 20 perusahaan. Data yang digunakan merupakan data sekunder berupa laporan tahunan dan laporan keuangan yang diperoleh dari situs web resmi Bursa Efek Indonesia atau situs web www.idx.co.id. Hasil penelitian ini menunjukkan bahwa financial distress dan fee audit berpengaruh signifikan tehadap auditor switching, sedangkan opini audit dan audit delay tidak berpengaruh signifikan terhadap auditor switching.
Analisis atas Determinan Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening Sonya Dwi Listyani; Yetty Yetty Murni; Kurnia Heriansyah
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.284 KB) | DOI: 10.35837/subs.v6i1.1711

Abstract

This research aims to analyze and test empirical evidence of the effect of Profitability, Liquidity, Firm Size on Firm Value; the effect of Profitability, Liquidity, Company Size on Capital Structure; Effect of Capital Structure on Firm Value, and Capital Structure is able to mediate the effect of Profitability, Liquidity, Firm Size on Firm Value. The population of this study is all companies listed on the Indonesia Stock Exchange in 2016 – 2020. The sample determination includes companies listed on LQ45 non Banking. The analytical method used is the associative method, with classical assumption testing and path analysis. The results indicate that Profitability and Liquidity has a significant effect on Firm Value., Firm Size, and Capital Structure has an insignificant effect on Firm Value. Capital Structure is able to mediate Liquidity to Firm Value, and Capital Structure is not able to mediate Profitability and Firm Size to Firm Value.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY, AND COMPANY ACTIVITIES ON THE DISCLOSURE OF SUSTAINABILITY REPORT Kurnia Heriansyah; Safila Faradiza
Jurnal Multidisiplin Sahombu Vol. 2 No. 2 (2023): Jurnal Multidisiplin Sahombu, January 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.212 KB) | DOI: 10.58471/jms.v2i2.1350

Abstract

This study aims to find out and provide empirical evidence of the effect of good corporate governance which is proxied by the independent board of commissioners and audit committees, profitability and company activities on sustainability report disclosure in LQ45 Non-Financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 This research is a quantitative study with a total sample of 8 companies. The selected companies used a purposive sampling technique based on predetermined criteria. The data used is secondary data in the form of annual reports and sustainability reports for the 2016-2020 period obtained from the official website of the Indonesia Stock Exchange or the website www.idx.co.id. The results of this study partially show that the independent board of commissioners has an effect on the disclosure of the sustainability report. the audit committee influences the disclosure of the sustainability report. profitability affects the disclosure of the sustainability report. And the company's activities affect the disclosure of sustainability reports
THE EFFECT OF TOTAL ASSETS, PROFITABILITY, LIQUIDITY AND THE BOARD OF COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY (Empirical Study on Banking in Indonesia) DISCLOSURES Kurnia Heriansyah; Wuri Haryanti
Jurnal Multidisiplin Sahombu Vol. 2 No. 2 (2023): Jurnal Multidisiplin Sahombu, January 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.938 KB) | DOI: 10.58471/jms.v2i2.1352

Abstract

This study aims to determine how much influence of company size/asset, profitability, liquidity and board of commissioners effect on corporate social responsibility disclosure of banks listed on Indonesia Stock Exchange in 2016-2019. The analysis was performed using independent variables that company size, profitability, liquidity and board of commissioners, while the dependent variable used is corporate social responsibility disclosure. This type of research is quantitative by using secondary file. The population in this study is a banks listed on Indonesia Stock Exchange in 2016-2019 with a population of 39 banks. The method of selecting sample using purposive sampling and obtained samples as 25 banks. The results of study explain that company size and profitability has no effect on corporate social responsibility disclosure, meanwhile, liquidity and board of commissioners positively and significantly effect on corporate social responsibility disclosure
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI DKI JAKARTA Ertadha Bill Qisthi Faaz; Kurnia Heriansyah; Ameilia Damayanti
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 1 (2020): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.511 KB) | DOI: 10.35814/relevan.v1i1.1812

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh faktor pengetahuan, kesadaran, sanksiperpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor.Penelitian ini juga bertujuan untuk mengetahui faktor apakah yang paling dominan diantara keempat faktortersebut terhadap kepatuhan wajib pajak membayar pajak kendaraan bermotor di DKI Jakarta. Sampel penelitianini didapat melalui kuesioner yang disebarkan secara daring (online) dengan persyaratan memiliki kendaraanbermotor, berdomisili di DKI Jakarta, dan berusia diatas 17 tahun. Penelitian ini menggunakan metode analisisfaktor dengan melalui pengujian KMO Bartlette’s Test, Uji Anti Image Matrix, Uji Communalities, UjiEigenvalue, dan, Uji Rotated Component Matrix. Hasil dari analisis data menunjukkan bahwa variabelPengetahuan, Kesadaran, Sanksi Perpajakan, dan Kualitas Pelayanan berpengaruh terhadap Kepatuhan WajibPajak dalam membayar pajak kendaraan bermotor di DKI Jakarta dengan ditetapkannya Faktor KualitasPelayanan sebagai faktor yang paling dominan dari keempat faktor yang telah disebutkan
PENGARUH PAJAK, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN PROFITABILITAS TERHADAP TRANSFER PRICING Aulia Afridanti Putri; Ameilia Damayanti; Kurnia Heriansyah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 3 No 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.5547

Abstract

This study aims to determine the effect of taxes, company size, foreign ownership and profitability on transfer pricing. The independent variables inthis study are taxes, company size, foreign ownership and profitability as measured by return on assets (ROA). The dependent variable in this study istransfer pricing. The population in this study is non-primary tire industry sub-sector companies and automotive retail listed on the Indonesia StockExchange for the 2016-2022 period. The sampling method in this study is purposive sampling so that 35 data were processed. The data analysis method uses multiple regression analysis with the SPSS 26 application. The results of this study show that taxes do not affect transfer pricing, company size does not affect transfer pricing, foreign ownership affects transfer pricing and profitability does not affect transfer pricing. Keywords : Tax, Company Size, Foreign Ownership, Profitability, Tranfer Pricing.
Co-Authors Ameilia Damayanti Aulia Afridanti Putri DW Soemarsono Elva Marisa N Ertadha Bill Qisthi Faaz Fathoni Zoebandi Oma Romantis Safila Faradiza Sonya Dwi Listyani Widyaningsih Azizah Wuri Haryanti Yetty Yetty Murni