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All Journal Reviu Akuntansi dan Bisnis Indonesia ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Aktsar: Jurnal Akuntansi Syariah
Sutadipraja, Marista Winanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Financial Performance and Company Size on Firm Value: An Empirical Study on Pharmaceutical Issuers Sutadipraja, Marista Winanti; Basyir, Ashar; Dewi, Ghina Kemala; Pradita , Afrila Eki; Permanasari, Astried
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2270

Abstract

Company value is an important indicator for investors in making decisions. This study aims to determine whether Return on Assets (ROA), Leverage, and Company Size influence Company Value in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The methods used in this study are Multiple Linear Regression Analysis, Descriptive Statistics, Classical Assumption Testing, and Hypothesis Testing. The population in this study was 10 pharmaceutical industry companies, which were then selected into four companies using the Purposive Sampling method. The analytical tool used in this study was the SPSS program. The results show that Return on Assets (ROA) does not significantly influence the company value variable proven with a significant value of 0.967 > 0.05. While Leverage and Company Size have a significant effect on the company value variable. The results of each variable obtained values below 0.05 (0.000 < 0.05) and (0.003 < 0.05). Return on Assets (ROA), Leverage, and Company Size have a simultaneous and significant effect on company value
Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017) Kalbuana, Nawang; Sutadipraja, Marista Winanti; Purwanti, Titik; Santoso, Dwi
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6037

Abstract

Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange
Pajak Kini, Pajak Tangguhan, Aset Pajak Tangguhan, Liabilitas Pajak Tangguhan Terhadap Manajemen Laba Sutadipraja, Marista Winanti; Ningsih, Sri Setia; Mardiana, Mardiana
Reviu Akuntansi dan Bisnis Indonesia Vol. 3 No. 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030242

Abstract

Implikasi PSAK 46 dikaitkan dengan isu manajemen laba dimana banyak manajer memanfaatkan peluang tersebut untuk melakukan manajemen terhadap angka laba pada perusahaannya dengan pendekatan akrual untuk mendapat bonus atau penghargaan atas kinerja yang baik dengan meminimalkan beban pajak penghasilan yang harus dibayarkan. Tujuan penelitian ini adalah untuk menguji apakah terdapat pengaruh beban pajak kini, pajak tangguhan, aset pajak tangguhan, dan liabilitas pajak tangguhan terhadap tindakan manajemen laba pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan yang terdaftar di BEI selama periode tahun 2013-2017. Sampel penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI dengan menggunakan metode purposive sampling. Uji hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Manajemen laba di proksikan dengan discretionary accrual dengan menggunakan Modified Jones Model (Dechow, 1995). Hasil penelitian menunjukkan pajak kini, pajak tangguhan, dan aset pajak tangguhan berpengaruh secara signifikan terhadap manajemen laba. Variabel liabilitas pajak tangguhan tidak memiliki pengaruh terhadap manajemen laba.
Co-Authors Basyir, Ashar Dewi, Ghina Kemala DWI SANTOSO Kalbuana, Nawang Mardiana Mardiana Permanasari, Astried Pradita , Afrila Eki Sri Setia Ningsih, Sri Setia Titik Purwanti