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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Majalah Ilmiah Bijak Jurnal Madani JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PINISI Discretion Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Innovation Research and Knowledge JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Pengabdian Masyarakat Bangsa Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) International Journal of Digital Marketing
Nofryanti, Nofryanti
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Role Conflict Memoderasi Locus Of Control dan Kompleksitas Tugas terhadap Perilaku Penyimpangan Auditor Akuntan Publik Ardini, Ririn; Nofryanti, Nofryanti; Rosini, Iin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5308

Abstract

The purpose of this study was to test and analyze whether locus of control role conflict and task complexity affect audit deviation behavior. This study uses a quantitative approach with a questionnaire survey model given to junior auditors, senior auditors, supervisors, managers, partners at the Public Accounting Firm in West Jakarta. The questionnaire that was processed was 128 respondents. Analysis using structural equation modeling (SEM) PLS Version.3.This study shows that locus of control has a positive effect on audit deviation behavior. Task complexity has a positive effect on audit deviation behavior. Moderating locus of control role conflict on audit deviation behavior and moderating task complexity role conflict on deviation behavior.
Residual Income dan Arus Kas Operasi terhadap Return Saham Dengan Kebijakan Dividen sebagai Pemoderasi Muliyani, Muliyani; Nofryanti, Nofryanti; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.37757

Abstract

Penelitian ini bertujuan untuk menguji pengaruh residual income dan arus kas operasi terhadap return saham dengan kebijakan dividen sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder berupa laporan tahunan 26 perusahaan LQ-45 selama tahun 2017-2022 dengan jumlah data observasi sebanyak 156. Metode analisis data dalam penelitian ini dilakukan dengan menggunakan analisis regresi data panel dan analisis regresi moderasi dengan menggunakan alat statistik e-views 10 dan diperoleh hasil bahwa Residual Income dan arus kas operasi berpengaruh terhadap return saham. Hasil uji interaksi menunjukkan bahwa kebijakan dividen mampu memperkuat pengaruh residual income terhadap return saham tetapi tidak mampu memperkuat pengaruh arus kas operasi terhadap return saham.
Analisis Kinerja Keuangan Berdasarkan Ratio dan Dupont System Widarnaka, Widarnaka; Mubarak, Kautsar; Parapat, Rosiati; Nofryanti, Nofryanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

Financial statements to be vital to the passage of a company today. The financial statements can be a source of information and be used to make decisions for each financial statement users. Companies as legal entities in Indonesia have an obligation to build the country's economy, paying taxes is one form of contribution. The purpose of this study was to determine the soundness of the financial performance of TELKOM GROUP. The scope of this study is limited by state decree No.100/MBU/2002, du pont system analysis and payment of income tax. This research was conducted on our financial statements TELKOM GROUP 2018, 2019, 2020, 2021 and 2022 with qualitative descriptive methods. The data were processed using the method of financial ratios required by Ministerial Decree No.10/MBU/2002 SOEs and du pont system analysis. From the processing of our financial ratios GROUP earn a score of 62 points, 60.5 points, 60.5 points, 61 points, and 61 points in 2018, 2019, 2020, 2021 and 2022, respectively. Based on du pont system analysis The GROUP obtained ROE of 23%, 23%, 25%, 25%, and 20% in 2018, 2019, 2020, 2021 and 2022, respectively. These results indicate that our financial soundness GROUP is in a healthy positionKeywords: Financial Statements; financial statement analysis; the level of health; financial ratios
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Cash Holding Perusahaan Dewi, Reni Sartika; Walkomaroh, Manju; Mulyana, Jaka; Nofryanti, Nofryanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This research aims to analyze and obtain empirical evidence of the influence of financial performance and company size on company cash holdings. Empirical studies on banking sector companies listed on the Indonesian Stock Exchange in 2018 - 2022. This research is quantitative research with descriptive methods, the data used is secondary data in the form of financial reports which contain figures which are then tested and describe or provide an overview of the results. The sample selection in this research used a purposive sampling technique. The data analysis method used is panel data regression processed using Eviews version 9. The population used in this research is banking sector companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 41 companies. The sample obtained was 37 companies with 5 years of research, the total research data obtained was 185. The results of this research show that financial performance as measured by ROA and DAR has no influence on cash holding, while company size has an influence on company cash holdings. Together, the variables financial performance and company size have an influence on the company's cash holding.Keywords: Financial Performance, Company Size, Cash Holding
STRATEGI BERSAING MEMODERASI INOVASI HIJAU, GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN Febriyanto, Muhammad Ikhsan; Nofryanti, Nofryanti; Rosini, Iin
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.959

Abstract

Sustainability Performance Sustainability within a company in the form of reporting is an important step that can be taken towards corporate sustainability. Investors, regulators and other stakeholders are increasingly exploring their interest in developing sustainable reporting practices. The aim of this research is to analyze Competitive Strategies for Moderating Green Innovation, Growth Options and Public Ownership on Sustainability Performance in energy sector companies listed on the Indonesia Stock Exchange. This research uses secondary data from annual reports and sustainability reports. This type of research is associative quantitative. The sample selection in this research used a purposive sampling method, namely selecting samples based on predetermined criteria. The number of samples in this research was 28 companies. The research sample consisted of 140 observations made at energy sector companies during the 2018-2022 period. Hypothesis testing in this research is the model chosen, namely the Fixed Effect Model. The results of this research show that Green Innovation has a positive effect on Sustainability Performance. Growth Options have a positive effect on Sustainability Performance. Public Ownership has no effect on Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Green Innovation and Sustainability Performance. Competitive Strategy moderates and weakens the relationship between Growth Options and Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Public Ownership and Sustainability Performance.
CASH HOLDING, UMUR PERUSAHAAN DAN STRATEGI BISNIS SEBAGAI FAKTOR PENDORONG INCOME SMOOTHING Widodo, Wahyudi; Redonoarsi, Rarasasi Ribka; Ardianto, Dedi; Wulandari, Arum; Nofryanti, Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937618

Abstract

The importance of profit disclosure becomes one of the reasons why management carries out dysfunctional behaviors, by carrying out income smoothing to overcome conflicts of interest arising between management and stakeholders. One of the motives for the income smoothing is grabbing that intended to minimize fluctuations in profits so that it appears stable. The purpose of this study is to ascertain how cash holding, firm age, and business strategy affect the incentive to engage in income smoothing. The four-year period covered in the study was 2019–2022. All consumer products companies that were listed at the same time on the Indonesia Stock Exchange (BEI) are included in the population. Secondary data from the company's official website and the Indonesian Stock Exchange website were used. The purposive sampling strategy is used in this study. 33 firms were obtained based on the defined parameters. Panel data logistic regression analysis is the analytical technique employed. The findings indicate that while company age has little bearing on income smoothing, cash on hand does. Meanwhile, business strategy, which is proxied by EMP/Sales, MtoB, Market, and PPEINT, though partially shows different results, however, they simultaneously influence on income smoothing practice. Therefore, the three mentioned variables are worthed to become investors’ concerns to keep from bias understanding of financial reporting of an entity. Keywords: Income Smoothing, Cash Holding, Firm Age, Business Strategy
PERSPEKTIF ETIKA PROFESI DAN ETIKA BISNIS: STUDI KASUS PT ASABRI Baity, Namira Nur; Bastiansyah, Dodi; Argunanto, Argunanto; Nofryanti, Nofryanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.640

Abstract

This study aims to investigate PT ASABRI (Persero) in terms of violations of professional ethics and business ethics related to fraud in the process of preparing financial statements. A qualitative approach with literature review is the method used, by collecting primary and secondary data. To evaluate the fraud that occurred in a state-owned enterprise that manages social insurance programs for members of the military and police, the data collected was analysed using professional and business ethics standards. PT ASABRI was established to manage social insurance for members of the military, police, and certain government employees. This institution originated from the establishment of Taspenmil in 1964. Fraud in this context impacts business ethics, damages the business environment, reduces the trust of the government, investors, and the public, and harms the state due to manipulated financial statements. The breach of professional ethics in this case is contrary to the principles of the professional body (IAPI), including integrity, objectivity, and professionalism
PENGARUH SALES GROWTH, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Malik, Muhamad Abdul; Antonius, Antonius; Wulan, Defina Andany; Arifin, Deni; Nofryanti, Nofryanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.656

Abstract

This study aims to examine and analyze the effect of sales growth, independent commissioners and capital intensity on tax avoidance with firm size as a moderating variable. Sales growth, independent commissioners and capital intensity are used as independent variables and tax avoidance as the dependent variable and firm size as a moderating variable. This research was conducted on coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study used a purposive sampling method so that from 27 population companies a sample of 10 companies was obtained. The data in this study were analyzed by panel data regression analysis. The results of this study indicate that sales growth and capital intensity partially have a positive effect on tax avoidance while independent commissioners partially have no effect on tax avoidance. Simultaneously the variables of sales growth, independent commissioners and capital intensity affect tax avoidance. Firm size cannot moderate the relationship between sales growth, independent commissioners and capital intensity on tax avoidance
PENGARUH DEWAN DIREKSI, KOMITE AUDIT, DAN KEBERAGAMAN GENDER TERHADAP KINERJA KEUANGAN (STUDI KASUS: PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA) Astuti, Wiji; Septianingrum, Vina; Mirojiah, Syahrotul; Nahriah, Sitatun; Nofryanti, Nofryanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.918

Abstract

This research aims to examine the influence of board of directors size, audit committee size, and gender diversity on financial performance in Islamic banking in Indonesia and Malaysia. The approach used in this research is explanatory quantitative. The sample selection technique uses a purposive sampling technique by applying three main criteria. Based on the required criteria, there are 23 Islamic banks from Indonesia and Malaysia that meet the sample, and observations were made over a 3-year period, namely 2021 to 2023. The research data was processed using the Eviews 13 software application. The results of this research show that simultaneously or in the F test, the variables size of the board of directors, size of the audit committee, and gender diversity have a significant effect on financial performance in Islamic banking in Indonesia and Malaysia. However, the results of the partial test, or t-test, show that the size of the board of directors, the size of the audit committee, and gender diversity do not have a significant effect on the financial performance of Islamic banking in Indonesia and Malaysia.
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2020-2022) Dian Esha; Reza Maulana; Eka Nurita; Sekarwangi, Sekarwangi; Nofryanti, Nofryanti
Journal of Innovation Research and Knowledge Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

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Abstract

This study aims to determine and obtain empirical evidence of the effect of Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on stock prices. This type of research is quantitative research that uses secondary data in the form of annual financial reports. The observation objects in this study are companies in the sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The population consists of 14 companies, which were eliminated using purposive sampling techniques based on predetermined criteria, resulting in a final sample of 11 companies over a three-year period. The data analysis technique used in this study is panel data regression analysis with the help of data processing software using Eviews 12. The results show that Return On Assets (ROA) and Return On Equity (ROE) have a negative effect on stock prices, while Net Profit Margin (NPM) has a positive effect on stock prices.
Co-Authors Abdul Aziz Adhania, Safira Antonius Antonius Ardianto, Dedi Ardini, Ririn Argunanto, Argunanto Arifin, Deni Asmita, Deni Yuli Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Dayanti, Dayanti Dewi, Reni Sartika Dian Esha Eka Nurita Febriyanto, Muhammad Ikhsan Hastuti, Hilda Sri Holiawati, Holiawati Ig. Jaka Mulyana Indra Lesmana Iryanis, Iryanis Lidia, Weni Okta Malik, Muhamad Abdul Mirojiah, Syahrotul Misrudi, Misrudi Mubarak, Kautsar Muliyani Muliyani Nahriah, Sitatun Parapat, Rosiati PRATIWI, WULANDARI Prio, Maria Novita Redonoarsi, Rarasasi Ribka Reza Maulana Rosini, Iin Salsabila, Nurul Jannah Sekarwangi, Sekarwangi Septianingrum, Vina Suprapto, Indra Setiadi Tatariyanto, Firman Wadi, Indra Walkomaroh, Manju Widarnaka, Widarnaka Widiyati, Dian Widodo, Wahyudi Wiji Astuti Wulan, Defina Andany Wulandari, Arum