Articles
Pengaruh Enterprise Risk Management, dan Likuiditas Terhadap Economic Performance
Nur ‘Aini Qurrota A’yun;
Dirvi Surya Abbas;
Kimsen Kimsen
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.55606/akuntansi.v2i4.1270
The purpose of this study is to determine the effect of enterprise risk management, and liquidity on economic performance. The study is time period used was 5 years, namely the 2017-2021 period. The population of this study includes all food and beverages sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-20201 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 9. The results showed that variables enterprise risk management had a positive impact on economic performance, while the liquidity variable do not affect economic performance.
Pengaruh Intellectual Capital, Good Corporate Governance dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Dewi Rahmawati;
Dirvi Surya Abbas;
Djenny Sasmita
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.55606/akuntansi.v2i4.1271
The purpose of this study was yo determine the effect of Intellectual Capital, Good Corporate Governance and Firm Size on Value of the Firm in manufacturing companies listed on the Indonesia Stock Exchange. The time period used is 4 years, from 2018-2021. The populations of this study includes all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021 with total 194 companies and a sample of 39 companies was obtained with purposive sampling method. The number of observation data is 156 data. The type of data used is secondary data. The method of data analysis in this research is panel data regression using Eviews 12 program. The result of this study showed that Intellectual Capital has a positive effect. Good Corporate Governance has no effect and Firm Size has a negavite effect on Value of the Firm.
Pengaruh Book Tax Difference dan Volatilitas Penjualan Terhadap Persistensi Laba
Farah Fauziah;
Dirvi Surya Abbas;
Imas Kismanah
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.55606/akuntansi.v2i4.1272
This research aims to determine the effect of Book Tax Difference, Sales Volatility on Profit Persistence. This research uses a sample of food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data used in this research is secondary data. The data obtained and collected is then processed using the EViews 12 application.
Integrity Of Financial Statements And The Factors: Integritas Laporan Keuangan Beserta Faktornya
Abbas, Dirvi;
Siregar, Indra Gunawan;
Basuki
Journal of Accounting Science Vol. 5 No. 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo
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DOI: 10.21070/jas.v5i1.1108
The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.
PENGARUH RETURN ON EQUITY, RETURN ON ASSETS, EARNING PER SHARE, DAN DIVIDEN PER SHARE TERHADAP MARKET VALUE ADDED
Nadiatun Masleha;
Dirvi Surya Abbas;
Imam Hidayat;
Imas Kismanah
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jekombis.v1i4.682
The purpose of this study was to determine the effect ofreturn on equity, return on assets, earnings per share and dividen per share on market value added tn various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The population of this study includes all various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria. 9 companies were selected to be the research samples. The type of data used ts secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that the variables return on equity and return on assets had no effect on market value added, the variable earnings per share has a effect on market value added, and the variable dividen per share has a effect on market value added.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN, INVESTMENT OPPURTUNITY SET TERHADAP VOLUNTARY
Nindhy Sellyna Pratiwi;
Dirvi Surya Abbas;
Imam Hidayat;
Husna Darra Sarra
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jekombis.v1i4.683
The purpose of this study was to determine the effect of profitability, liquidity, leverage and company size on voluntary disclosure. profitability is measured by return on equity (ROE), liquidity is measured by the current ratio (CR), Leverage is measured by the debt to equity ratio (DER), company size is measured by the natural logarithm of total assets. Voluntary disclosure as the dependent variable is measured by the disclosure index for the number of items disclosed by the company.This study used a sample of banking sector companies during the 2015-2019 period with a purposive sampling method. The data used are obtained from annual reports listed on the Indonesia Stock Exchange. There were 7 companies during the 2015-2019 period that met the criteria. The analysis method used is panel data regression analysis.The results of this study indicate that profitability has a significant effect on voluntary disclosure. Meanwhile, liquidity, leverage has no significant effect on voluntary disclosure, and company size has a significant effect on voluntary disclosure.
Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Leverage Dan Ukuran Perusahaan Terhadap Kualitas Laba
Winda Mulyani;
Dirvi Surya Abbas;
Hamdani, Hamdani;
Triana Zuhrotun Aulia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jekombis.v1i4.685
The study aims to test empirically the effect of managerial ownership, ios, leverage and firm size on earnings quality in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. sampling technique using purposive sampling technique. based on predetermined criteria obtained 12 manufacturing companies. the type of data used is panel data regression analysis using the eviews 12,0 data processing program. The results show that managerial ownership, ios and leverage have no effect on earnings quality. While firm size has a positive effect on earnings quality.
Pengaruh Pajak, Ukuran Perusahaan, Exchange Rate dan average Terhadap Transfer Pricing
Choirunnisa, Tarisa Adinda;
Abbas, Dirvi Surya;
Hidayat, Imam;
Sriyanto, Sriyanto
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih
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DOI: 10.55542/juiim.v4i2.399
The purpose of this study was to determine the effect of tax, firm size, tunneling incentive and leverage on transfer pricing in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2015-2021 period. The population of this study includes all food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 6 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that tunneling incentives have an effect on positive on transfer pricing, while taxes, firm size, and leverage have no effect on transfer pricing.
Pengaruh Intellectual Capital, Inventory Turnover dan Profitabilitas Terhadap Financial Distress
Riyana Eka Sapitri;
Dirvi Surya Abbas;
Sriyanto, Sriyanto
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v2i1.1663
The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.
Pengaruh Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Corporate Social Responsibility
Sonia Nadia Muslimah;
Dirvi Surya Abbas;
Januar Eky Pambudi
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v2i1.1664
The purpose of this study is to determine the effect of company size and sales growth on corporate social responsibility in mining companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2020 period. The population of this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression supported by the SPSS 25 program. The results show that company size have effect on corporate social responsibility and sales growth have no effect on corporate social responsibility. Keywords: company size, sales growth, corporate social responsibility