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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Distribusi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Akuntansi Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Kajian Akuntansi Syntax Idea Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan BISMA (Bisnis dan Manajemen) Perbanas Journal of Islamic Economics and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At-Tawazun, Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies JAS (Jurnal Akuntansi Syariah)
Setiyowati, Supami Wahyu
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
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Journal : EL-MUHASABA

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PROFITABILTAS MEMODERASI LIKUIDITAS DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Retnasari, Ati; Setiyowati, Supami Wahyu; Irianto, Mochamad Fariz
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i1.10039

Abstract

This study aims to determine whether provitability is able to moderate the relationship of liquidity and growth to the value of the company. The value of the company is a value that reflects the credibility of the company in the eyes of the public, especially investors and prospective investors. The sample of this research is 58. This study uses multiple analyst regressions in the data analyst. The results showed that liquidity and growth had a negative effect on firm value. Profitability moderates the relationship of liquidity and growth to the value of the company.
KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN Mardiana, Mardiana; Setiyowati, Supami Wahyu
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i2.11813

Abstract

The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the accountability of the performance of government agencies. The implementation of an internal control system in each activity increases the accountability of the performance of government agencies. Participation in budgeting moderates the relationship between the clarity of budget targets and the internal control system that affects performance accountability. Participation in budgeting is very important for the preparation of a government budget in accordance with organizational goals. With participation in budgeting, the clarity of budget targets and the internal control system has increased and has an impact on increasing the accountability of government performance.
Mediasi Kinerja Keuangan pada Hubungan Leverage dan Likuiditas terhadap Penghindaran Pajak Mardiana, Mardiana; Setiyowati, Supami Wahyu
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.17834

Abstract

Purpose: Tax avoidance is a strategic approach aimed at reducing the tax burden while staying within the boundaries of applicable regulations. The objective of this study was to examine how leverage and liquidity influence tax avoidance, with financial performance acting as an intermediary factor. Method: The research focused on publicly listed financial sector companies on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample selection process adhered to specific criteria, resulting in a sample size of 38 companies. Smart PLS was employed as the data analysis technique. Results: The findings indicated that leverage had an impact on financial performance, liquidity affected financial performance, and financial performance played a role in tax avoidance. However, financial performance did not act as a mediator in the relationship between leverage, liquidity, and tax avoidance. Implications: This research can be used as material for study and evaluation for the government in relation to existing tax policies. On the other hand, it is expected to increase compliance and awareness of the company in fulfilling its tax obligations. Novelty: This research uses profitability mediation in the relationship between leverage, liquidity, and tax avoidance
Co-Authors A Halim Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Arshad, Imran Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Azlinda, Noer Chin, Chang Shu Devi Hilda Bekti, Katharina Diah Kusumaningrum Diah Diana Marta Dewi Dima, Dewinson Didu Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Kristina Sedyastuti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nandasari, Silvi Dwi Purwanto, Nanang Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Rini Astuti Risal Ali Fatoni Rita Indah Mustikowati Roni Alim Ba'diya Kusufa Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati