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Priyadi, Maswar Patuh
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF PADA PERUSAHAAN MANUFAKTUR Fahriani, Melinda; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of good corporate governance (board of commissioners, board of directors, independent commissioner, and audit committee) to the action of aggressive tax which is measured by using effective tax rates on the manufacturing companies which are listed in Indonesia Stock Exchange.The population is all companies which are listed in Indonesia Stock Exchange. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. 21 manufacturing companies have been determined as samples by using purposive sampling. The multiple regressions analysis technique is used as the research analysis technique. The classic assumption test has been done before the data is processed. The result of test shows that there is no heteroscedasticity, autocorrelation, and multicolonearity.The result of good corporate governance test to the action of aggressive tax shows that the board of commissioners, board of directors, and independent commissioners show that the existence of influence to the action of aggressive tax. Meanwhile, the audit committee does not have any influence to the action of aggressive tax which has been conducted by the company.Keywords: Good Corporate Governance, Effective tax rates, The Action of Aggressive Tax.
PENGARUH GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI HUBUNGAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN Kristanti, Emy Wahyu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test: (1) the influence of profit management to the firm value, (2) the influence of GCG to the firm value and (3) the influence of GCG as the moderate correlation of earnings management to the firm value. In this research the earnings management is measured by using discretionary accrual and by applying Modified Jones Model, firm value is measured by using Tobin’s q ratio, and GCG is measured by using factor score in Wahidahwati’s research (2012). The population of this research is manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The sample collection technique has been done by using purposive sampling, and 305 sample companies sample during 5 years have been obtained. This research has been done by using multiple linear regressions analysis technique and by applying the interaction method. The result of this research shows that: (1) the earnings management does not have any influence to the firm value. (2) GCG has positive influence to the firm value. (3) GCG as the moderate variable does not able to weaken the influence of earnings management to the firm value.Keywords: Earnings Management, Firm Value, GCG.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DI BEI Neswari, Prajna Paramita Ardana; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to test: (1) the influence of free cash flow to the dividend policy; (2) the influence ofprofitability to the dividend policy; (3) the influence of investment opportunity set to the dividend policy; (4) theinfluence of debt policy to the dividend policy; (5) the influence of managerial ownership to the dividend policy.In this research, free cash flow has been measured by using Ross et al formula, profitability has been measured byusing return on asset, investment opportunity set has been measured by using Ratio Capital Expenditure toBook Value of Asset, the debt policy has been measured by using debt to asset ratio, the managerial ownershiphas been measured by using capital stock of directors and commissioners which are divided by the numbers ofoutstanding stocks. The population is all manufacturing companies which are listed in Indonesia Stock exchangein 2010-2015 periods. In this research, the sample collection has been determinedand carried out by usingpurposive sampling, and 156 companies have been selected as samples. This research has been conducted byusing multiple linear regressions analysis technique. The results of this research are: (1) free cash flow does nothave any influence to the dividend policy; (2) profitability has influence to the dividend policy; (3) investmentopportunity set has influence to the dividend policy; (4) debt policy does not have any influence to the dividendpolicy; (5) managerial ownership has an influence to the dividend policyKeywords: Free cash flow, profitability, investment opportunity set, debt policy, managerial ownership,and dividend policy.
ANALISIS THREE FACTOR FAMA AND FRENCH MODEL DAN CAPITAL ASSET PRICING MODEL Rakhmawati, Ully; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to find out whether Three Factor Fama and French and Capital Asset Pricing Model can explain the expected stock return level and to find out which asset pricing model is the best in explaining the estimation level of the expected stock return in Indonesia Stock Exchange.The population is all companies which are listed in 50 large capital companies in Fact Book in Indonesia Stock Exchange in 2007-2013 periods. 39 companies have been selected as samples by using purposive sampling and the analysis technique has been done by using multiple regressions analysis.The result of the test shows that simultaneously market risk, small minus big, high minus low and debt to equity ratio have influence to the stock portfolio. This condition indicates that the research model is feasible for the following analysis. The result of partial test shows that high minus low variable can give more explanation of stock portfolio than market risk, small minus big and debt to equity ratio variables. This result can be seen from the significance level of high minus low to the stock portfolio.Keywords:Market Risk, Small Minus Big, High Minus Low, Debt to Equity Ratio, Stock Portfolio.
PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR PENGUKURAN KINERJA PADA ORGANISASI NIRLABA Arofah, Dewi; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to test and to analyze the performance of RA. Basoeni Regional General Hospitals Mojokerto based on learning and growth perspective, internal business perspective, customer perspective and financial perspective by using the Balanced Scorecard method. The research objects are RA. Basoeni Regional General Hospitals Mojokerto in 2014 and 2015 which requires 80 patients and 50 employees as the respondents who have been selected by using purposive sampling. The data collection techniques have been done by performing preliminary survey, questionnaires, literary study, documentation, and interview. The method has been done by using descriptive qualitative analysis. The result of the research shows that RA. Basoeni Regional General Hospitals Mojokerto have had clear vision, mission, strategic goals and objectives. In 2014 and 2015 the average performance on learning and growth perspective is quite good since the numbers of employees decrease, the performance of the internal business perspective both when it is reviewed from inpatients in the surgery process, the performance on customer perspective because it shows patients satisfied with the provided services and perspective finances is better but it is still less economical in the use of the budget.Keywords: balanced scorecard, growth and learning perspective, internal business perspective, customer perspective and finance.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN Ningrum, Frista Cahya; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
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Optimizing firm value can be achieved by using management function, in this case the manager should beable to increase the welfare of shareholders which is the company objectives. The firm value is an investorperception to the company which is often associated with stock price. This research is aimed to find out theinfluence of investment decision, financing decision, dividend policy and interest rates to the firm value. Thepopulation in this research is 142 companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2015periods. This research has been done by using purposive sampling technique, and 30 companies have beenselected as samples. The data has been obtained from the Indonesia Stock Exchange (IDX). This research hasbeen carried out by using multiple linear regressions analysis and the SPSS (Statistical Product and ServiceSolutions) software. The result of the research shows that investment decision gives positive influence to the firmvalue, the funding decision gives positive influence to the firm value, dividend policy give positive influence tothe firm value and the interest rate does not give any influence to the firm value.Keywords: investment decision, financing decision, dividend policy, interest rates, firm value.
PENGARUH MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAMPAKNYA TERHADAP KINERJA KEUANGAN Dewi, Cyntia Septian; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out the influence of corporate governance to the earning management andits impact to the financial performance. The sample of the research is all manufacturing companies which arelisted in Indonesia Stock Exchange in 2010-2013 periods. This research has been carried out the samplecollection technique by using purposive sampling and 40 companies have been obtained as samples. Thisresearch has been done by using multiple linear regressions and simple linear regressions analysis and the SPSSapplication instrument (Statistical Product and Service Solutions). The results of the research show that i.e: (1)simultaneously corporate governance has positive influence to the earning management. (2) managerialinstitution does not have any influence to the earning management, (3) institutional ownership has negativeinfluence to the earning management, (4) the proportion of board of independent commissioner have negativeinfluence to the earning management, (5) board of commissioner size has negative influence to the earningmanagement, (6) audit committee has negative influence to the earning management, (7) firm size has positiveinfluence to the earning management, (8) leverage does not have any influence to the earning management, (9)earning management does not have any influence to the financial performance.Keywords: Corporate governance, earningmanagement, financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH DI INDONESIA Yanis, Ahmad Samhan; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to analyze the influence of debt to equity ratio (DER), third-party funds (DPK), financing to deposit ratio (FDR), current ratio (CR), and return on assets (ROA) to the murabahah financing at Sharia banking in Indonesia. The results of this research show that: (1) debt to equity ratio (DER) have positive influence to the murabahah financing; (2) third-party funds (DPK) have positive influence to the murabahah financing; (3) financing to deposit ratio (FDR) have positive influence to the murabahah financing; (4) current ratio (CR) have positive influence to the murabahah financing; and (5) return on assets (ROA) have positive influence to the murabahah financing.Keywords: debt to equity ratio (DER), third-party funds (DPK), financing to deposit ratio (FDR), current ratio (CR), return on assets (ROA)
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURABAYA Ulfiyah, Ulfiyah; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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This study aimed to analyze the influence of population, number of industries and GDP towards advertisement tax revenues in the city of Surabaya. This type of research used in the study is a quantitative approach that focuses on hypothesis testing. The object of the research is the Department of Revenue and Financial Management of Surabaya in the form of tax revenues advertisement Surabaya from 2004-2014 year, and the Central Bureau of Statistics such as total population, number of industries and the GDP of the year 2004-2014. Data collection techniques using secondary data by using the method of documentation.methods of data analysis using multiple linear regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the variables of population, the number of industrial and regional gross domestic product a significant effect on tax revenue billboard in the city of Surabaya.Keywords: population, number of industries, GDP and advertising tax
PENGARUH NILAI DAN RATING PENERBITAN SUKUK SERTA DER PERUSAHAAN TERHADAP REAKSI PASAR Ainurrochma, Elyya; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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Investors in the making of investment decision require information about the condition and the financial performance of the company. Information about the value and the rating of the issuance of sharia bonds (sukuk) and Debt to Equity Ratio (DER) is some alternatives to test whether this information influence to the market reaction.The population is all companies which have published their sharia bond and they have been listed in Indonesia Stock Exchange in 2006-2014 periods. This research is based on the criteria of purposive sampling and 12 go public companies have been selected as samples with the total 32 bond issuances of sharia bond (sukuk).This research has been conducted by using multiple linear regressions analysis technique and the assistance of SPSS (Stastistical Product and Service Solution) Program. The results of this research indicates that variables the rating of bond issuance of sharia bonds (sukuk) has an influence to the stock return. Meanwhile the variables i.e.: the value of bond issuance of sharia bonds (sukuk) and Debt to Equity Ratio (DER) do not have any influence to the stock return.Keywords : The value of bond issuance of sharia bonds (sukuk), rating of sharia bonds (sukuk), debt to equity ratio (DER), stock return.
Co-Authors Aisah, Dewi Siti Akhmad Riduwan Anggrahini, Dian Puspita Arum Puspita Sari Azizah, Silfiana Budi Riharjo, Ikhsan Budiyanto Budiyanto Cahyo, Himegah Vivi Tri Clementin, Felly Sintinia Damayanti, Diah Laras Devita Dwi Septi Wulansari, Devita Dwi Septi Dewi Arofah Dewi Kusmaya Sari Dewi, Cyntia Septian Elyya Ainurrochma, Elyya Emy Wahyu Kristanti, Emy Wahyu Fitria Handayani Fauziah Hadi, Fitria Handayani Fauziah Fransiska Tarasita Asmara Fransiska Tarasita Asmara Frista Cahya Ningrum, Frista Cahya Halimatus Sadiah Heder, Heder Ika Sari, Luthfi Nurmala Ita Oktaviani, Ita Lestari, Idah Ayu Lestari, Wahyu Sri Lilis Ardini Melinda Fahriani, Melinda Nur Fadjrih Asyik Nur Fajdrih Asyik Nur Handayani Ovi Rizki Muallifin, Ovi Rizki Permana Tedjo Dwi Pamungkas S. Pertiwi, Nita Tiyas Prajna Paramita Ardana Neswari, Prajna Paramita Ardana Putri Kharisma Riduan, Akhmad Rina Pusvita Dewi, Rina Pusvita Rofiqkoh, Esti Sari, Hani Kartika Siti Rokhmi Fuadati Sri Purwanti Sriastutik, Wahyu Sugeng Praptoyo Suwitho, Suwitho Tegowati Tegowati Thoharo, Ainun Triyonowati Turrachmah, Siti Novia Ulfiyah, Ulfiyah Ully Rakhmawati, Ully Wahidahwati Wahidahwati Wimba Respatia Wiwid Widayanti Yahya Yanis, Ahmad Samhan Yessinda Junchristianti, Yessinda