Nazar, Muhammad Rafki
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Analisis Pertumbuhan Perusahaan, Profitabilitas, Dan Dividen Terhadap Kebijakan Hutang Perusahaan (Studi Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Pada Tahun 2011-2014) Nazar, Muhammad Rafki
Jurnal Keuangan dan Bisnis Vol 12 No 2 (2014): Jurnal Keuangan dan Bisnis Edisi Oktober 2014
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.28 KB)

Abstract

The existence of a manager in the company is important for decision-making inparticular funding decision. Managers must examine the nature, cost and sourceof funds that will be used. Financing policy in a company should aim to maximizeprosperity. However, the fact shows that generalty, the level of debt in themanufacturing sector is increasing every year. It is not offset by the growth in theprofitability of the company. This study was conducted to determine the effect ofthe company’s growth, profitability, and dividends on the corporate debt policyeither simultaneously or partially. Population of this research weremanufacturing companies listed on the Stock Exchange (Stock ExchangeIndonesia) from 2011 to 2014. This study used panel data analysis techniquesmixed with eviews. This study was descriptive. The type of data used weresecondary data namely financial report of the sample companies. The resultsshowed that simultaneously the company’s growth, profitability, and dividendsinfluenced corporate debt policy. While partially, the variables of company’sgrowth had negative influence on debt policy variable, the variable of profitabilityhad negative effect on debt policy, and dividends variable had positive effect onthe company's debt policy.
PENGARUH LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016) Ayufa, Della; Nazar, Mohammad Rafki
Kajian Akuntansi Volume 19, No. 2, Tahun 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v19i2.3495

Abstract

Tax Avoidance merupakan upaya yang dilakukan oleh meminimalkan pembayaran pajak secara legal dengan memanfaatkan celah-celah peraturan perpajakan yang ada. Akan tetapi tindakan ini dapat merugikan pemerintah karena pemerintah tidak dapat mengoptimalisasikan penerimaan pajak. Tetapi memberikan keuntungan bagi perusahaan untuk memperoleh laba maksimal. Tujuan penelitian ini dilakukan untuk mengetahui pengaruh baik secara simultan maupun pengaruh secara parsial Leverage, Corporate Social Responsibility (CSR), dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016.  Populasi yang digunakan dalam penelitian ini adalah sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016. Teknik sampling yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel yang digunakan dalam penelitian sebanyak 11 perusahaan. Metode analisis data dalam penelitian ini menggunakan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa Leverage, Corporate Social Responsibility (CSR), dan Ukuran Perusahaan pada sektor pertambangan terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016 yang dapat menjelaskan variabel dependen Tax Avoidance 10,8%, sedangkan sisanya 89,2% dipengaruhi oleh variabel lain diluar penelitian. Hasil penelitian juga menunjukkan secara simultan Leverage, Corporate Social Responsibility (CSR), dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. Secara parsial Leverage dan  Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan Ukuran Perusahaan berpengaruh positif terhadap Tax Avoidance.Kata kunci: Tax Avoidance, Leverage, Corporate Social Responsibility, Ukuran Perusahaan. Tax Avoidance merupakan upaya yang dilakukan oleh meminimalkan pembayaran pajak secara legal dengan memanfaatkan celah-celah peraturan perpajakan yang ada. Akan tetapi tindakan ini dapat merugikan pemerintah karena pemerintah tidak dapat mengoptimalisasikan penerimaan pajak. Tetapi memberikan keuntungan bagi perusahaan untuk memperoleh laba maksimal. Tujuan penelitian ini dilakukan untuk mengetahui pengaruh baik secara simultan maupun pengaruh secara parsial Leverage, Corporate Social Responsibility (CSR), dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016.  Populasi yang digunakan dalam penelitian ini adalah sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016. Teknik sampling yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel yang digunakan dalam penelitian sebanyak 11 perusahaan. Metode analisis data dalam penelitian ini menggunakan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa Leverage, Corporate Social Responsibility (CSR), dan Ukuran Perusahaan pada sektor pertambangan terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016 yang dapat menjelaskan variabel dependen Tax Avoidance 10,8%, sedangkan sisanya 89,2% dipengaruhi oleh variabel lain diluar penelitian. Hasil penelitian juga menunjukkan secara simultan Leverage, Corporate Social Responsibility (CSR), dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. Secara parsial Leverage dan  Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan Ukuran Perusahaan berpengaruh positif terhadap Tax Avoidance.Kata kunci: Tax Avoidance, Leverage, Corporate Social Responsibility, Ukuran Perusahaan. 
PENGARUH PERSEPSI MANFAAT, KEMUDAHAN, KERUMITAN, DAN SIKAP PENGGUNAAN TERHADAP MINAT UNTUK MENGGUNAKAN ERP Ningtyas, Fristiana; Nazar, M Rafki
JAF- Journal of Accounting and Finance Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.886

Abstract

This research describes the individual acceptance by Accounting students of Telkom University on ERP using a variable Technology Acceptance Model (TAM) to perceived usefulness, ease of use, attitude use, and intention to use and also external variable of TAM to perceived complexity. This research aims to knowing the influence of perceived usefulness, ease of use, complexity, and attitude use on intention to use ERP of simultaneously and partial. A methods of this research used the quantitative approach to intends of descriptive. The kind of data is the primary data of respondent???s answers on the questionnaires from 207 students who were sample to Accounting students of Telkom University class of 2013 and 2014. Analysis of data in this research using descriptive analysis and multiple regression analysis. The results of data processing showed that variable perceived usefulness, ease of use, attitude use, and intention to use are on good category, while perceived complexity be in the not good. F test results showed that there were influence simultaneously between variables perceived usefulness, ease of use, complexity, and attitude use against the intention to use ERP. The results of the t test showed that the perceived usefulness variable it has significant of intention to use, perceived ease of use it has significant of intention to use, perceived complexity have significant of intention to use, and attitude use it has insignificant of intention to use.
Analisis Pertumbuhan Perusahaan, Profitabilitas, Dan Dividen Terhadap Kebijakan Hutang Perusahaan (Studi Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Pada Tahun 2011-2014) Nazar, Muhammad Rafki
Jurnal Keuangan dan Bisnis Vol 12 No 2 (2014): Jurnal Keuangan dan Bisnis Edisi Oktober 2014
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.28 KB)

Abstract

The existence of a manager in the company is important for decision-making inparticular funding decision. Managers must examine the nature, cost and sourceof funds that will be used. Financing policy in a company should aim to maximizeprosperity. However, the fact shows that generalty, the level of debt in themanufacturing sector is increasing every year. It is not offset by the growth in theprofitability of the company. This study was conducted to determine the effect ofthe company?s growth, profitability, and dividends on the corporate debt policyeither simultaneously or partially. Population of this research weremanufacturing companies listed on the Stock Exchange (Stock ExchangeIndonesia) from 2011 to 2014. This study used panel data analysis techniquesmixed with eviews. This study was descriptive. The type of data used weresecondary data namely financial report of the sample companies. The resultsshowed that simultaneously the company?s growth, profitability, and dividendsinfluenced corporate debt policy. While partially, the variables of company?sgrowth had negative influence on debt policy variable, the variable of profitabilityhad negative effect on debt policy, and dividends variable had positive effect onthe company's debt policy.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Arum, Hermawati Nurciptaning; Nazar, Mohamad Rafki; Aminah, Wiwin
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economic and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.88 KB) | DOI: 10.23969/jrak.v9i2.581

Abstract

Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Eckel uses CV for profit and net income. Index which has a result less than 1 is classified as a grader, index which has a result more than 1 is classified as nongrader. This study aims to determine the effect of profitability, firm size, and value of company on income smoothing. The object using company registered in Jakarta Islamic Index 2011-2015. Sampling technique used in this study is purposive sampling. Analytical method used in this study is logistic regression. The results show that profitability, company size, and value of company simultaneously influence income smoothing. Partially, profitability and company size significantly negative direction of income smoothing, the value of the company have significant influence with a positive direction toward the practice of income smoothing.
Pengaruh Ukuran Perusahaan, Profitabilitas, Ukuran Kantor Akuntan Publik (Kap), Dan Kompleksitas Terhadap Audit Report Lag Nurhidayati, Ivana; Nazar, Mohamad Rafki; Pratama, Febrial
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1766

Abstract

The purpose of this research to determine the simultaneous and partial effects of the variables of company size, profitability, KAP size, and complexity on audit report lag. This research method is quantitative. The research used purposive sampling technique in obtaining samples. There were 35 samples that were observed for four years, and obtained a sample of 140 mining sector companies listed on the IDX during the 2016-2019 period. Regression analysis is panel data using software E-Views 11. This study can show that partially company size and complexity have positive effect on audit report lag, profitability has negative effect on audit report lag, while KAP size has no effect on audit report lag.