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All Journal Journal of Information System, Applied, Management, Accounting and Research JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Marliani, Nenda
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Marliani, Nenda
JSMA Vol 16 No 2 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i2.184

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh likuiditas dan pertumbuhan penjualan terhadap profitabilitas. Metode penelitian deskriptif dan verifikatif digunakan dalam melakukan penelitian ini. Populasi yang diteliti adalah perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel penelitian adalah 37 perusahaan sektor consumer non cyclical, penelitian selama 5 tahun, sehingga terdapat 185 data. Hasil penelitian menunjukan bahwa semakin tinggi likuiditas maka profitabilitas perusahaan akan semakin tinggi. Semakin tinggi pertumbuhan penjualan maka profitabilitas perusahaan akan semakin tinggi.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP TAX AVOIDANCE Yusuf, Destira Zahra; Marliani, Nenda
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1933

Abstract

This study was conducted to describe and examine the effect of financial distress and leverage on tax avoidance. The inconsistency of the results of previous studies is the basis for researchers to conduct research again. The sample in this study were 54 companies in the Energy sector of the Oil, Gas, and Coal sub-sector listed on the Indonesia Stock Exchange in 2019-2023. Research using descriptive and verification methods. The data analysis method uses multiple linear regression analysis using Eviews 9 software. The results of the study prove that: (1) financial distress has a positive and significant effect on tax avoidance, (2) leverage has a positive, but insignificant effect on tax avoidance. When the company experiences financial difficulties, management is encouraged to engage in tax avoidance to maintain the company's survival. While leverage does not have a strong impact on tax avoidance.
Pengaruh External Pressure, Nature of Industry dan Rationalization Terhadap Financial Statement Fraud: Pengaruh External Pressure, Nature of Industry dan Rationalization Terhadap Financial Statement Fraud Siti Salamah, Ayu; Marliani, Nenda
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1388

Abstract

This study endeavors to delineate and empirically examine the impact of external pressure, the nature of industry, and rationalization on financial statement fraud. The conflicting results observed in prior research provided the impetus for this re-examination within the specified context. The research sample comprised 42 entities classified under the Energy sector, specifically the Oil, Gas, and Coal sub-sector, listed on the Indonesia Stock Exchange between 2019 and 2023. A descriptive and verificative research methodology was adopted, with data analysis performed using multiple linear regression via EViews 9 software. The analytical outcomes revealed that: (1) external pressure exerted a negative and statistically significant effect on financial statement fraud; (2) the nature of industry demonstrated a negative and statistically insignificant effect on financial statement fraud, suggesting that a company's pursuit of an ideal state does not inherently preclude the occurrence of fraudulent activities; and (3) rationalization exhibited a negative and statistically insignificant effect on financial statement fraud.
Co-Authors Siti Salamah, Ayu Yusuf, Destira Zahra