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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Maulana Malik Muhammad
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

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Pengaruh Audit Fee, Opini Audit, dan Audit Delay terhadap Auditor Switching dengan Financial Distress sebagai Variabel Moderasi Susana Milo; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of audit fees, audit opinion and audit delay on auditor switching with financial distress as a moderating variable. The population in this research are linfrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained is 40 companies with using purposive sampling method and the amount of research data obtained is 200. The data analysis method used is regression logistic analysis.. The results of the study indicate that the audit fee have no effect on auditor switching, audit opinion has a significant negative effect on auditor switching and audit delay have no effect on auditor switching and the financial distress variable is not able to moderate the effect of audit fee, audit opinion and audit delay on auditor switching
Pengaruh Pergantian Auditor, Opini Audit dan Ukuran KAP terhadap Audit Report Lag Veronika Loda; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to examine the effect of auditor turnover, audit opinion, and Kap size on audit report lag. The sample used in this study were companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a population of 66 and a sample of 47 companies. The sample was carried out using purposive sampling method with data analysis method using panel data multiple regression method. The results of this study indicate that audit opinion has a negative effect on audit report lag. Meanwhile, auditor turnover and the size of the Public Accounting Firm have no effect on audit report lag
Analisis Kontribusi, Efektivitas dan Kenaikan Target Pajak Restoran Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Tahun 2015 – 2019 Sindy Meidiana Dwi Jayanti; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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In restaurant tax revenue, there are several components that need to be known how the contribution, effectiveness and increase in the restaurant tax target to the regional original income of DKI Jakarta Province. The purpose of this study was to determine the criteria for contribution, effectiveness, and increase in the presentation of restaurant tax targets as a source of PAD for DKI Jakarta Province in 2015 – 2019. The data analysis method used was descriptive qualitative analysis using secondary data. The results of this study indicate that the restaurant tax contribution is included in the "Very Bad". Meanwhile, the effectiveness of hotel tax revenue on the target includes "Very Effective" with an average yield of 100.6% per year. And, the increase in the restaurant tax target in presentation increased by an average of 12.15% per year
Pengaruh Arus Kas Operasi, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 -2019) Reta Eka Sari; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The aim of this research is to provide empirical evidence about the effect of operating cash flow, leverage, and company size on earnings management. The population this research are manufacturing companies listed in Indonesia Stock Exchange period 2016-2019. The samples of this study are 195 data using proposive sampling method. The data analysis method used in this research is multiple regression analysis using SPSS version 25. The result of this research show that operating cash flow has positive effect on earnings management and company size has negative effect on earnings management. But leverage has no effect on earnings management.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit Fransiska Ede; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality. The sampling in this study of 26 financial companies listed in Indonesia Stock Exchange period 2017-2019 with purposive sampling method. Data obtained from the company’s financial statements that have been publication. The number of samples was obtained from 26 companies with total 78 sample.Quality audits in this study using a proxy public accounting firm size.The analysis technique that used in this study is logistic regression with a significance level of 5%. The results in this study indicates that (1) Audit Fee has significant positive effect on Audit Quality (2) Audit Tenure does not affect the Qualit of the audit, and (3) Audit Rotation does not affect the Quality of the Audit
Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity terhadap Tax Avoidance Cindy Felicia Nainggolan; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Tax avoidance is an engineering tax affairs in legal way by obeying and not going out from the regulations. This study aims to determine the effect of executive compensation, political connections, and capital intensity on tax avoidance measured using Cash Effective Tax Rate (CETR). The population in this study is manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selected is 243 companies which selected by purposive sampling method. This study uses a classic assumption test, model feasibility test, multiple linear regression analysis and hypothesis test with data processing Eviews 10. The result of the research shows that executive compensation has no significant effect on tax avoidance, political connections has a positive and significant effect on tax avoidance and capital intensity has a negative and significant effect on tax avoidance.
Pengaruh Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Marchya Monica; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to examine the effect of taxpayer understanding, service quality, and tax sanctions on taxpayer compliance. This research was conducted the Cakung Dua area by using the convenience sampling method using primary data. This research uses descriptive research with a quantitative approach by processing questionnaire data using multiple regression analysis methods with the SPSS 26 application. The population of this study is an individual taxpayer in the Cakung Dua area so that a sample of 100 respondents was obtained. The results of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance. As for service quality has no effect on taxpayer compliance.
Pengaruh Profitabilitas, Leverage dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Industri Barang Konsumsi di BEI Periode 2015-2019 Andreas Cristian Halim; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The purpose of this study is to determine the effect of profitability, leverage and tax avoidance partially and jointly on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are all consumer goods industrial companies listed on the Indonesia Stock Exchange, totaling 53 companies. In this study, researchers only took 27 consumer goods industrial companies on the IDX in the 2015-2019 period, while the data used were financial statement data in the form of balance sheets and income statements for the 2015-2019 period. The results show that profitability has no significant effect on earnings management where H1 is rejected. Leverage has no significant effect on earnings management where H2 is rejected. Tax avoidance has a significant effect on earnings management where H3 is accepted. Profitability, leverage and tax avoidance simultaneously affect earnings management in consumer goods industrial companies listed on the Indonesia Stock Exchange in 2015-2019 H4 is accepted.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia Wen Wen; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance of the manufacturing companies in Indonesia Stock Exchange. The independent variables tested in this study were firm size, return on asset, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee. While the dependent variable in this study is Cash effective tax rate (CETR). This study produced a sample of 159 manufacturing companies listed on the Stock Exchange in the period 2018 to 2020. The method of sampling used purposive sampling and this study used multiple linear regression analysis. This study provides results that were firm size, sales growth, leverage,Capital Intensity, composition of the independent board, and audit comittee have no influence to tax avoidance. While the return on asset have influence to tax avoidance.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Jakarta Pusat Vanessa Kristiani; Maulana Malik Muhammad
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The purpose of this study is to find out influence knowledge on taxpayers, awareness on taxpayers, service quality on taxpayers, assertiveness tax sanctions to taxpayer, and taxation socialization on individual tax payer compliance in Central Jakarta. This study uses primary data obtained directly through the distribution of questionnaires with a sampling method is purposive sampling. The respondents of this study are individual taxpayers in Central Jakarta with a sample of 124 respondents. The results of this study indicate that the variable knowledge of taxpayers and awareness of taxpayers are effecting on taxpayer compliance, while for the variable quality of tax services, the assertiveness of tax sanctions, and socialization of taxation are not effecting on tax payers compliance.
Co-Authors Andreas Cristian Halim Cindy Felicia Nainggolan Eva Anggraini Rodiarta Fransiska Ede Marchya Monica Muhammad Fajar Santosa Reta Eka Sari Sindy Meidiana Dwi Jayanti Susana Milo Vanessa Kristiani Veronika Loda Wen Wen