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11 results on '"Radhi Abdul Halim Rachmat"'

1. Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

Author

R. Ait Novatiani, R. Wedi Rusmawan Kusumah, Winwin Yadiati, Radhi Abdul Halim Rachmat, and Andry Arifian Rachman

Subjects
Internal auditor competence, internal control, internal audit quality, fraudulent financial statement prevention, Financial Accounting, Accounting, Business, HF5001-6182, Management. Industrial management, HD28-70
Abstract

State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between internal auditor competence, internal control, and internal audit quality in efforts to prevent fraudulent financial statements. Respondents in this research were 475 people from 33 BUMN in Indonesia. Data were then collected through online surveys using Google Forms and direct visits to several BUMNs, and subsequently analysed using SEM-PLS. The results showed that internal auditor competence had an impact on internal audit quality and the prevention of fraudulent financial statements. Internal control influenced both internal audit quality and the prevention of fraudulent financial statements. Moreover, internal audit quality affected the prevention of fraudulent financial statements, while mediating the effects of internal control on preventing fraudulent financial statements. This research provides a practical contribution, which can contribute to BUMN in Indonesia in improving the prevention of fraudulent financial statements. Furthermore, it contributes to increasing the confidence of investors and other stakeholders in investing in BUMN in Indonesia.

Published
2024
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2. Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies

Author

Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat, and Emil Herdiana

Subjects
Tax avoidance, profitability, leverage, intensity of capital, firm size, Sandra Alves, Higher Institute of Accounting and Administration, University of Aveiro, Portugal, Business, HF5001-6182, Management. Industrial management, HD28-70
Abstract

This study examines how profitability, leverage and intensity of capital impact tax avoidance and considers firm size as a moderating factor. It focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method uses moderated regression analysis with quantitative data, analyzed by Eviews12 software. The selection of samples for this research was purposive sampling, utilizing the criteria acquired from 26 companies. The results indicate that profitability has an effect on tax avoidance. Leverage has an effect to tax avoidance. Capital intensity does not affect tax avoidance. Firm size strengthens the influence of profitability and leverage, but weakens capital intensity on tax avoidance.

Published
2024
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3. The Effect of Self-Assessment Systems, Tax Knowledge, and Tax Sanctions on the Culture of Taxpayer Compliance of Personal Persons

Author

Yana Hendayana and Radhi Abdul Halim Rachmat

Subjects
tax self-assessment system, tax knowledge, tax sanctions, culture of taxpayer compliance, Education, Social Sciences
Abstract

This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined.

Published
2023
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4. Iso 14001 Implementation Impact And Financial Performance On Corporate Social Responsibility Disclosure

Author

Daniel T H Manurung, Radhi Abdul Halim Rachmat

Subjects
ISO 14001, ROA, ROE, Disclosure of Corporate Social Responsibility., Business, HF5001-6182
Abstract

This study aims to determine the impact of implementing ISO 14001, Financial Performance is proxied by ROA and ROE on Corporate Social Responsibility Disclosures in non-financial companies that are listed on the Indonesia Stock Exchange in 2014-2016. The study used secondary data from the annual financial report and sustainability report on the Basic Industry and Chemical Industry sub-sector manufacturing industry listed on the Indonesia Stock Exchange in 2014 - 2016. The sample technique used purposive sampling method, while for the study 20 samples of manufacturing companies and research methods used analysis multiple regression. The results showed that the impact of implementing ISO 14001 had a positive effect on disclosure of corporate social responsibility, financial performance variables through return on assets had a negative and significant effect on disclosure of corporate social responsibility and financial performance through return on equity had a positive effect on disclosure of corporate social responsibility.

Published
2019
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5. ANALISIS STRATEGI PENGELOLAAN USAHA MIKRO DALAM UPAYA MENJAGA KEBERLANJUTAN USAHA (STUDI KASUS PADA USAHA MIKRO GENKI YOGHURT)

Author

Yoga Tantular Rachman, Eriana Kartadjumena, Bachtiar Asikin, R. Ait Novatiani, Debbie Christine, Yogo Heru Prayitno, and Radhi Abdul Halim Rachmat

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan usaha mikro yang efektif dan efisien untuk jangka panjang dalam upaya meningkatkan laba usaha dan keberlanjutan dari usaha tersebut melalui penerapan akuntansi manajemen seperti penetapan harga pokok penjualan, harga jual, lalu akuntansi keuangan dalam penyusunan laporan keuangan dan digitalisasi akuntansi, strategi pemasaran dan inovasi produk. Metode yang digunakan dalam penelitian ini adalah metode deskriptif berdasarkan sumber dari literatur (jurnal, artikel, buku dan lain-lain). Hasil dari penelitian ini akan memberikan gambaran yang kuat mengenai penerapan strategi dalam pengelolaan usaha mikro dalam upaya meningkatkan pendapatan, laba dan keberlanjutan usaha. Penentuan harga pokok produksi yang akurat akan menentukan ketepatan dalam menentukan harga jual produk serta menentukan strategi pemasaran yang tepat. Pelaporan keuangan yang memadai akan memberikan informasi bagi usaha itu sendiri dalam menentukan pengembangan usaha di masa yang akan datang. Digitalisasi pelaporan keuangan membuat alur informasi di perusahaan menjadi lebih cepat sehingga keputusan-keputusan dan strategi bisa segera ditetapkan seperti pengembangan atau inovasi produk

Published
2022
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6. The Effect Of Capital Structure And Profitability On Tax Avoidance In Manufacturing Companies Listed On The Idx 2013-2017

Author

et. al., Radhi Abdul Halim Rachmat and et. al., Radhi Abdul Halim Rachmat

Abstract

Tax avoidance is currently the main concern of almost all countries. This study entitled The Effect of Capital Structure and Profitability on Tax Avoidance in Manufacturing Companies Listed on the Stock Exchange in 2013-2017. The purpose of this study is to determine the effect partially and simultaneously Capital Structure and Profitability on Tax Avoidance in Manufacturing Companies. The research method used is explanatory method with the sampling technique using purposive sampling with sampling technique is purposive sampling. From the sampling results obtained a sample of 49 companies. The data source used was obtained through the site ww.idx.co.id. The analysis tools used are panel data regression, determination test and hypothesis test (t-test) using Eviews 9. The results showed that the capital structure and profitability partially and simultaneously affect tax avoidance.

Published
2021

7. Sikap dan Norma Subjektif Terhadap Intensi Mengkonsumsi Produk

Author

Radhi Abdul Halim Rachmat and Adi Koncara

Subjects
Theory of reasoned action, Subjective norm, Product (category theory), Affect (psychology), Psychology, Social psychology
Abstract

Characteristics that affect consumption behavior adolescents are often influenced by psychological factors. This study explores an intention based theory of Ajzen and Fishbein be a model of human behavior known as Theory of Reasoned Action (TRA). The object of the research is a high school student in Bandung. From the 100 questionnaires, research results show that the intention to consume a product is the partial effect on the student's attitude (such as strong, stylish, handsome, sociable, flexible, bold). While the intention is not partial effect on the subjective norms (such as friends, idol, family). Attitudes and subjective norms simultaneously do not effect to the intention to consume a product.

Published
2017
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10. Pajak, Mekanisme Bonus dan Transfer Pricing

Author

Radhi Abdul Halim Rachmat

Subjects
pajak, mekanisme bonus, praktik transfer pricing
Abstract

The practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing

Published
2019
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11. PENGARUH EFEKTIFITAS PENGELOLAAN MODAL KERJA DAN AKTIVA TETAP TERHADAP NET PROFIT MARGIN

Author

Radhi Abdul Halim Rachmat and Ii Halilah

Subjects
Microeconomics, Net profit, Fixed-asset turnover, Gross profit, Working capital, Profit margin, Capital employed, Fixed asset, Business, Return on net assets
Abstract

Working capital and fixed assets is an important component in the internal aspects of a company, with an investment in working capital and fixed assets expected the company is able to obtain the maximum level of profitability. This study aims to determine the extent to which influence effectiveness of working capital and the effectiveness of fixed assets to Net Profit Margin. From the test results simultaneously using the F test, it can be concluded that the effectiveness of the management of working capital and fixed assets Net effect on profit margins. From the results of the partial testing using t test, for the dependent variable is the net profit margin then it can be concluded that the effectiveness of the management of working capital is not partial effect on the profit margin ratio and effectiveness of the management of fixed assets partial effect on the profit margin ratio.

Published
2016
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