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Rianto
Universitas Islam As-Syafiiyah
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : AKRUAL : Jurnal Akuntansi dan Keuangan

 1 
Analisis pengaruh Ukuran Perusahaan, Financial Stability dan External Pressure terhadap Earning Management dengan Financial Targets sebagai Variabel Moderasi Rianto Rianto; Rina Rina
Akrual Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to determine the effect of the influence of company size, financial stability, and external pressure on earning management with financial targets as a moderating variable (an empirical study of mining companies listed on the Indonesia Stock Exchange 2015 - 2018). Samples were taken using purposive sampling method with certain criteria during the study period. Based on the predetermined criteria and the use of panel data, the amount of data that can be processed is as many as 48 data. The data analysis method used is multiple linear regression which is processed using eviews9. The results of this study indicate that: (1) company size has a negative and significant effect on earning management (2) financial stability has a negative and significant effect on earning management. (3) external pressure has a positive and significant effect on earning management (4) company size cannot moderate the financial targets variable on earning management. (5) financial targets can moderate the financial stability variable against earning management. (6) financial targets can moderate the external pressure variable against earning management.
Faktor yang Mempengaruhi Agresivitas Pajak pada Perusahaan Manufaktur Periode 2015-2020 Rianto Rianto; Adang Sunandar
Akrual Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

The purpose of this study is to analyze whether inventory intensity, sales growth, earnings management, and profitability have an effect on tax aggressiveness. In this study, tax aggressiveness is proxied by the Cash Effective Tax Rate (CETR). The data is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sampling technique used was purposive sampling. Based on the results of the tests conducted in this study, it was found that the inventory intensity variable had a negative and significant effect on tax aggressiveness. Sales growth variable has a positive and significant effect on tax aggressiveness. Earnings management variable has a positive but not significant effect on tax aggressiveness. Meanwhile, profitability has a positive and significant effect on tax aggressiveness.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERATAAN LABA Rianto -; Rizka Yudinur
Akrual Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This research was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange. The purpose of this study is to analyze the effect of Profitability, Firm Size and Leverage on Income Smoothing (empirical study on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2020). The population in this study amounted to 69 basic and chemical industrial companies on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, obtained a sample of 29 companies. The type of data used is secondary data sourced from the official website www.idx.co.id. The analytical method used in this research is logistic regression analysis. Based on the results of this study, it can be seen that profitability as measured by ROA has no effect on income smoothing, company size has a negative effect on income smoothing, leverage has no effect on income smoothing as measured by the debt to equity ratio (DER).
PENGARUH COMPANY SIZE DAN LEVERAGE TERHADAP TAX MANAGEMENT Rianto Rianto; Dede Mutiara Nuraisyah
Akrual Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to examine the effect of firm size and leverage on tax management. In this study, tax management is measured using the effective tax rate (ETR), company size is measured using SIZE and leverage is measured using the debt ratio (Debt Ratio). The sample used in this study were mining companies listed on the Indonesia Stock Exchange and publishing their annual financial reports in 2016-2020 with 30 companies selected using the purposive sampling method, obtained 60 data from 12 companies with five years of observation. The results of this study indicate that firm size has no significant effect on tax management while leverage has a significant effect on tax management.
Pengaruh Capital Expenditure, Special Allocation Fund, General Allocation Fund dan Level of Regional Financial Independence Rianto -; Heryanto -
Akrual Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.84389/akrual.v5i1.3065

Abstract

This study aims to determine the effect of Capital Expenditures, Special Allocation Funds, General Allocation Funds on the Level of Regional Financial Independence in D.I Yogyakarta Province in 2014-2021. The samples used in this study were all regencies/cities in the Province of D.I Yogyakarta using the census sampling technique. The independent variables of this study are Capital Expenditures, Special Allocation Funds and General Allocation Funds. The dependent variable of this study is the Level of Regional Financial Independence. The results show that capital expenditure has no effect on the level of regional financial independence, while the Special Allocation Fund has a significant negative effect on the level of regional financial independence, and the general allocation fund has a significant negative effect on the level of regional financial independence
Co-Authors Adang Sunandar Ameilia Damayanti Blasius Erik Sibarani Dede Mutiara Nuraisyah Heryanto - Mekar Meilisa Amalia Moh Abdurrosyid Patriandari Patriandari Rina Rina Rizka Yudinur Sari Mujiani