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Pengaruh good corporate governance terhadap kinerja keuangan perusahaan badan usaha milik negara Ramadhani, Alysha Fadjhri; Suhendro, Suhendro; Siddi, Purnama
FORUM EKONOMI Vol 24, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v24i1.10735

Penelitian ini bertujuan untuk dan menguji dan menganalisis pengaruh dewan direksi, dewan komisaris, komite audit, kepemilikan institusional dan current ratio (CR) terhadap kinerja keuangan. Sampel dalam penelitian ini berjumlah 22 perusahaan dengan jumlah populasi 22 perusahaan. Pengambilan sampel menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017 â€“ 2020. Metode analisis data penelitian ini adalah analisis regresi linear berganda yang di olah menggunakan software SPSS 21. Hasil penelitian ini menunjukkan bahwa variabel dewan direksi, dewan komisaris, dan current ratio (CR) berpengaruh terhadap kinerja keuangan. Sedangkan komite audit dan kepemilikan institusional tidak berpenaruh terhadap kinerja keuangan.

PENGARUH PERENCANAAN PAJAK, KUALITAS AUDIT DAN GCG TERHADAP MANAJEMEN LABA Wijayanti, Ariska; Wijayanti, Anita; Siddi, Purnama

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Manajemen laba adalah suatu masalah serius yang dihadapi oleh para praktisi, akademisi akutansi dan keuangan selama dasawasa terakhir. Oleh karena itu penelitian ini bertujuan untuk mengetahui faktor manakah yang memepengaruhi manajemen laba dari perencanaan pajak, kualitas audit, dan GCG. Metode penelitian ini menggunakan metode kuantitatif dengan data laporan keuangan yang di dapat dari Bursa Efek Indonesia (BEI). Sampel yang digunakan yaitu perusahaan sektor infastruktur, utilitas dan tranportasi dari tahun 2017-2019. Hasil dari penelitian ini menunjukan bahwa perencanaan pajak, kualitas audit, kepemilikan manajemen dan komposisi dewan komisaris tidak terdapat pengaruh terhadap manajemen laba. Sedangakan kepemilikan intitusional terdapat pengaruh terhadap manajemen laba.

THE DETERMINANTS OF FIRM VALUE OF PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA Atmojo, Adrian Tri; Wijayanti, Anita; Siddi, Purnama
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1255

This study aims to examine and analyze the influence of profitability, liquidity, leverage, and stock prices on the firm value of property and real estate companies in Indonesia. The population in this study consists of 92 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection technique in this study uses purposive sampling. The sample used in this research consists of 19 companies over four consecutive years. The data analysis technique used in this study employs multiple linear regression analysis. Based on the test results conducted on the variables influencing the value of the companies, it can be concluded that liquidity, leverage, and stock prices have a positive effect on firm value. Meanwhile, profitability does not affect the value of the companies.

Pengaruh PER, ROE, EVA, ukuran perusahaan, nilai tukar dan tingkat inflasi terhadap return saham Hidaratri, Suci Maulida; Titisari, Kartika Hendra; Siddi, Purnama
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The basic thing within the investment decision process is knowing the link between the expected return and also the risk of an investment. The existence of information of the expected return analysis may be a necessary strategy in investing. The aim of this study is to check the effect of price earning ratio (PER), return on equity (ROE), economic value added (EVA), company size, exchange rate and inflation rate on stock returns. This research was conducted on hospitality, restaurant and tourism sub-sector companies listed on the IDX for the 2017-2019 period. The full of population consists of 35 companies with samples taken as many as 11 companies using purposive sampling techniques. The analysis technique used may be a multiple rectilinear regression analysis technique. Supported the test results, it absolutely was found that PER and EVA had a positive and significant effect on stock returns. ROE, company size and rate of inflation have a negative and insignificant effect on stock returns. The exchange rate has a positive and insignificant effect on stock returns. The results of this study provide guidelines for creating investment decisions associated with the amount of return within the kind of stock returns and might be a reference for other parties who want to conduct further research and similar research within the future.

VOLATILITY ANALYSIS USING THE EGARCH METHOD: CASE STUDY OF BBCA, BMRI, BRIS Suhendro, Suhendro; Siddi, Purnama
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.18492

ABSTRACTThis study aimed to test the volatility model of BBCA and BMRI stocks on the IDX. The research problem is whether there is an influence of BBCA and LQ45 volatility on BMRI and vice versa. The study also tested whether BRIS's volatility was influenced by its majority shareholder, BMRI. The EGARCH model analyzed daily return data for 2015-2022 in bearish/bullish markets. The results showed that the data experienced heteroscedasticity problems, and the EGARCH Student's model was selected. The volatility of BBCA and BMRI returns does not affect each other but is influenced by LQ45 when bearish/bullish. The volatility of BRIS returns is influenced by BMRI only when it is bearish and the LQ45 index when bullish. The implications of the research prove the independence of stock investors (BMRI and BBCA) in making decisions. However, it was indicated that both investors were influenced by the decisions of most investors, which was reflected in the significance of the LQ45 index.ABSTRAKTujuan penelitian ini adalah untuk menguji model volatilitas saham BBCA dan BMRI di BEI. Permasalahan penelitiannya adalah apakah terdapat pengaruh volatilitas return saham BBCA dan LQ45 terhadap BMRI dan sebaliknya. Penelitian tersebut juga menguji apakah volatilitas BRIS dipengaruhi oleh return saham pemegang saham mayoritasnya, BMRI. Model EGARCH digunakan untuk menganalisis data return harian tahun 2015-2022 saat pasar bearish/bullish. Hasil penelitian menunjukkan bahwa data mengalami masalah heteroskedastisitas dan model EGARCH Student's-t yang dipilih. Volatilitas return BBCA dan BMRI tidak saling mempengaruhi, namun dipengaruhi oleh LQ45 saat bearish/bullish. Volatilitas imbal hasil BRIS hanya dipengaruhi oleh BMRI saat bearish dan indeks LQ45 saat bullish. Implikasi penelitian membuktikan independensi investor saham (BMRI dan BBCA) dalam mengambil keputusan. Namun kedua investor tersebut terindikasi dipengaruhi keputusan mayoritas investor yang tercermin signifikansinya indeks LQ45.

DIMENSI AGRESIVITAS PAJAK DILIHAT DARI UKURAN PERUSAHAAN DAN CAPITAL INTENSITY : (Study Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2016-2018) Furi Yuliani Mutia; Rachmawati Dewi, Riana; Siddi, Purnama
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Abstrak Aktivitas perusahaan dalam merencanakan pajaknya dengan cara yang legal (tax avoidance) atau ilegal (tax evasion) untuk mengurangi beban pajak perusahaan dinamakan agresivitas pajak. Penelitian ini mempunyai tujuan untuk menguji pengaruh ukuran perusahaan dan capital intensity terhadap agresivitas pajak. Objek dari penelitian ini adalah perusahaan sektor industri barang konsumsi yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Diperoleh sampel sebanyak 23 perusahaan selama 3 tahun pengamatan dengan metode purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Hasil penelitian menjabarkan bahwa ukuran perusahaan berpengaruh terhadap agresivitas pajak, sedangkan capital intensity tidak berpengaruh terhadap agresivitas pajak. Keywords : Agresivitas Pajak, Ukuran Perusahaan, Capital Intensity

THE DETERMINANTS OF FIRM VALUE OF PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA Atmojo, Adrian Tri; Wijayanti, Anita; Siddi, Purnama
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1255

This study aims to examine and analyze the influence of profitability, liquidity, leverage, and stock prices on the firm value of property and real estate companies in Indonesia. The population in this study consists of 92 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection technique in this study uses purposive sampling. The sample used in this research consists of 19 companies over four consecutive years. The data analysis technique used in this study employs multiple linear regression analysis. Based on the test results conducted on the variables influencing the value of the companies, it can be concluded that liquidity, leverage, and stock prices have a positive effect on firm value. Meanwhile, profitability does not affect the value of the companies.

Taxpayer's Interest in Using Tax Consultant Services Novalia, Nafisah; Masitoh, Endang; Siddi, Purnama
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i2.3885

This study aims to obtain empirical evidence to determine the effect of knowledge, perceptions of tax consultants, tax sanctions, and taxpayer motivation on interest in using tax consultant services. The independent variables in this study are knowledge, perceptions of tax consultants, tax sanctions, and taxpayer motivation. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that the perception of tax consultants, tax sanctions, and taxpayer motivation had a positive effect on interest in using tax consultant services. Knowledge has a negative effect on interest in using the services of a tax consultant.

Factors Affecting Capital Structure in Property and Estate Companies 2019-2022 Rohim, Cahya Nur; Nurlaela, Siti; Siddi, Purnama
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i2.1769

The purpose of this research is to examine how profitability affects, liquidity, asset structure, and business risk on capital structure. The population of the research consists of property and real estate enterprises listed on the Indonesia Stock Exchange (IDX) in 2019–2022. Quantitative research for use in this sort. In order to choose a sample of 19 businesses for this study, purposeful sampling was employed. The use of multiple linear regression is the method employed in this investigation. The findings from this analysis indicate that the capital structures of property and estate enterprises are affected by factors associated with liquidity and business risk. The capitalization of property and real estate enterprises is unaffected by factors such as profitability and asset structure.

OPTIMALISASI PENGGUNAAN MEDIA DIGITAL MARKETING DAN PENGURUSAN SIPP-PIRT DALAM MENINGKATKAN OMZET PENJUALAN BAWANG MERAH GORENG KHAS CEPOGO BOYOLALI Marwati, Fithri Setya; Nur Rois, Dimas Ilham; Siddi, Purnama; Masithoh, Endang; Istiqomah, Istiqomah; Meliana, Peni Febrianita
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Produk pangan dan olahan pangan unit usaha UMKM dalam era sekarang memerlukan Strategi Pemasaran yang harus sesuai dengan perkembangan pasar di jaman digital. Produk dan layanan yang dihasilkan juga harus lebih berkualitas dengan harga lebih kompetitif. Berdasarkan kondisi yang dihadapi mitra UMKM Olahan Bawang Merah Goreng ini adalah perluasan pemasaran yang terkendala belum optimalnya penggunaan marketplace dan belum memiliki SPP-PIRT. Sebagai salah satu wujud Tri Dharma Perguruan Tinggi, Tim pengabdian Fakultas Universitas Islam Batik Surakarta membantu mengimplementasikan optimalisasi penggunaan marketplace dan pengurusan SPP-PIRT UMKM Olahan Bawang Merah Goreng untuk meningkatkan promosi dan penjualan produk dengan menggunakan media sosial dan jejaring sosial sehingga dapat meningkatkan penjualan olahan bawang merah goreng dan meningkatkan pendapatan masyarakat. Bentuk kegiatan pengabdian diikuti 30 pelaku UMKM olahan bawang merah goreng di Desa Cepogo Boyolali. Pelaksanaan kegiatan tersebut dilakukan secara hybrid, online dengan menggunakan aplikasi Zoom dan Media Chat Whatsapp Group dan secara langsung (offline). Pelaksanaan pada hari Kamis, 13 Juli 2023 pukul 09.00 WIB bertempat di Balai Desa Cepogo, Boyolali. Hasil kegiatan pengabdian untuk meningkatkan daya saing dan nilai tambah produk hortikultura berisi materi pelatihan SPP-IRT. Sosialisasi tentang langkah-langkah dalam pembuatan akun di Marketplace: Tokopedia, Facebook, Bukalapak, Shopee dan Instagram (IG). Kegiatan pengabdian kepada masyarakat ini dilakukan sesuai prosedur kerja yang telah ditetapkan. Respon dari peserta dan masyarakat antusiasme cukup tinggi. Sehingga kegiatan ini perlu dilakukan secara berkelanjutan untuk meningkatkan kualitas dan penjualan produk olahan bawang merah goreng, sehingga dapat membantu masyarakat dalam menambah pendapatan keluarga. Kata kunci : pemasaran digital, bawang merah goreng Abstract Food products and food processing from UMKM business units in the current era require a marketing strategy that must be in accordance with market developments in the digital era. The products and services produced must also be of higher quality with more competitive prices. Based on the conditions faced by the UMKM partners of Processed Fried Shallots, marketing expansion is hampered by not yet optimal use of the marketplace and not having SPP-PIRT. As a manifestation of the Tri Dharma of Higher Education, the Faculty of Batik Surakarta Islamic University service team helps implement optimization of the use of the marketplace and management of SPP-PIRT for UMKM Processed Fried Shallots to increase product promotion and sales by using social media and social networks so as to increase sales of processed onions fried red and increase people's income. This form of service activity was attended by 30 MSME actors who processed fried shallots in Cepogo Village, Boyolali.This activity was carried out in a hybrid manner, online using the Zoom application and Whatsapp Group Chat Media and directly (offline). Implementation on Thursday, July 13 2023 at 09.00 WIB at the Cepogo Village Hall, Boyolali. The results of service activities to increase the competitiveness and added value of horticultural products contain SPP-IRT training material. Socialization about the steps in creating an account on Marketplace: Tokopedia, Facebook, Bukalapak, Shopee and Instagram (IG). This community service activity is carried out in accordance with established work procedures. The enthusiastic response from participants and the public was quite high. So this activity needs to be carried out on an ongoing basis to improve the quality and sales of processed fried shallot products, so that it can help the community increase family income. Key words: digital marketing, Fried Shallots

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