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All Journal JDM (Jurnal Dinamika Manajemen) Daya Saing : Jurnal Ilmu Manajemen Jurnal ASET (Akuntansi Riset) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Neraca Peradaban EKONOMIKA45 Accounting Research Unit (ARU JOURNAL) JAKPI Jurnalku Jurnal Mahasiswa Mengabdi (JIMAWAbdi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) TOFEDU: The Future of Education Journal Adpebi Science Series Asian Journal of Social and Humanities Economic Development Analysis Journal International Journal of Digital Marketing Science Al-Infaq : Jurnal Ekonomi Islam
Holiawati, Holiawati
Magister Akuntansi Universitas Pamulang
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Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022): Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Ariyanto, Dedi; Valentine, Erick; Lesmana, Indra; Holiawati, Holiawati
Jurnal Neraca Peradaban Vol. 4 No. 1 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia dari tahun 2018-2022. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 47 perusahaan dan yang menjadi sampel dalam penelitian ini sebanyak 7 perusahaan. Teknik pengumpulan data menggunakan pengujian Analisis Statistik Deskriptif, Uji Asumsi Klasik, dan Analisis Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa Likuiditas berpengaruh positif dan signifikan terhadap Profitabilitas dan Solvabilitas tidak berpengaruh dan signifikan terhadap Profitabilitas pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia.
The Influence of Capital Structure, Liquidity, Solvency and Firm Growth on the Company’s Financial Distress That is Mediated by Profitability (A Study on 12 Indonesia General Insurance Companies Listed on the Indonesian Stock Exchange 2015-2020) Rismala, Lina Indra; Holiawati, Holiawati; Sunardi, Nardi
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

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Abstract

This research aims to analyze the influence of capital structure, liquidity, solvency and firm growth on the company’s financial distress that is mediated by profitability in 12 (twelve) general insurance companies listed in the Indonesia Stock Exchange 2015-2020. It applies an associative quantitative research method using secondary data of the published Annual Report of the Indonesian general insurance companies during the above mentioned period, which therefore are determined as research samples and are made by the purposive sampling method. The panel data regression analysis was carried out by applying the EViews v9.0 software supported by Microsoft Excel usage. The data analysis uses the estimation method of multiple linear regression models with descriptive analysis. Classical assumption test consists of normality, autocorrelation, multi-collinearity and heteroscedasticity. Thereafter it is followed by hypothesis testing (t test, F test), detection of mediation effect and path analysis through the Sobel test. The results of this study provide information that all relevant companies as mentioned are all having the high probability of risking financial distress. Capital structure and solvency have immediate affect on profitability, whereas liquidity and firm growth does not, simultaneously the combination of all does have. In regard to financial distress, then capital structure and profitability does have affect, whereas liquidity, solvency and firm growth does not, but again the combination of all will have affect. Profitability mediates the capital structure that in turn influences financial distress, but this does not necessarily mediate liquidity, solvency and firm growth. Profitability however does affect on financial distress
Pengaruh Intensitas Aset Tetap dan Intensitas Persediaan terhadap Tarif Pajak Efektif Pratiti, Dian; Sari, Eka; Ningsih, Widya; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.29309

Abstract

This research is a quantitative study that aims to determine how fixed asset intensity, inventory intensity on effective tax rates in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study was 22 companies, with the sample withdrawal method using the purposive sampling method. This study uses secondary data obtained from the annual report of the company. Data analysis using panel data regression, which consists of descriptive statistical analysis, classical assumption test.Panel data regression model selection and hypothesis testing. The results of data analysis or panel data regression show that the inventory intensity variable partially has a positive effect on the effective tax rate. While the fixed asset intensity variable has no effect on the effective tax rate. At the same time, fixed asset intensity, inventory intensity has a significant effect on the effective tax rate.  
Pengaruh Komisaris Independensi dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Dwi Saputra, Aditya Rizkia; Suhaeri, Aldo Aulia; Marheni, Marheni; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.35461

Abstract

Abstract This research aims to analyze the influence of commissioner independence and sales growth on tax avoidance. The population in this research is automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2021 period. This study was inspired by the many companies in this sector that practice legal tax avoidance but have the potential to reduce state income. The two independent variables tested are Independent Commissioner and Sales Growth. Sampling was carried out using the purposive sampling method. The data testing technique is to use multiple linear regression analysis. It is hoped that the results of this research will provide an overview of how independent commissioners influence tax avoidance and how sales growth does not influence tax avoidance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh independensi komisaris dan pertumbuhan penjualan terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Penelitian ini dilatarbelakangi oleh banyaknya perusahaan di sektor ini yang melakukan praktik penghindaran pajak secara legal namun berpotensi mengurangi pendapatan negara. Dua variabel independen yang diuji adalah Komisaris Independen dan Pertumbuhan Penjualan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Teknik pengujian data adalah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini diharapkan dapat memberikan gambaran bagaimana komisaris independen mempengaruhi penghindaran pajak dan bagaimana pertumbuhan penjualan tidak mempengaruhi penghindaran pajak.
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 Perbandingan Rasio Keuangan Dan EVA Sebagai Pengukur Kinerja Keuangan PT Kalbe Farma Tbk. Fathimah, Siti Nurul; Awa, Anastasia; Afni, Nur; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

The imbalance between the value of exports and the value of imports after COVID-19 creates problems for the financial performance faced by the pharmaceutical industry in Indonesia. The purpose of this analysis is to compare the company's performance using financial ratios and EVA, to determine the effectiveness of the company in managing its finances and assessing the performance of the company's management. This research is a comparative research with a quantitative approach. The data used is secondary data in the form of financial statements of PT Kalbe Farma Tbk for 2018-2022. Data analysis starts from the calculation of current ratio, ROE, DER, EVA, and financial performance. The research results obtained show positive results during the 2018-2022 period. This shows that the company's management has successfully managed its operational financing.  
The Influence Of Good Corporate Governance, Intellectual Capital, And Investment Opportunity Set On Company Value Nopagia, Nopagia; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

In facing various challenges that can threaten business value, an in-depth investigation is necessary. Market trust and company prospects are highly influenced by a company's high value. This research aims to explore how effective corporate management, intellectual resources, and investment opportunities impact company value. The data used in this study is sourced from the annual financial reports of companies listed on the Indonesia Stock Exchange, specifically those included in the LQ45 index. The research employs a quantitative approach, focusing on the associative relationship between the aforementioned variables. A purposive sampling method was used for sample selection, with specific criteria set in advance. A total of 22 companies were selected as the research sample, and data was observed over a 5-year period, resulting in 110 observational data points used for analysis. The Ordinary Least Squares (OLS) method was used in this study to test the proposed hypotheses. The results show that while the investment opportunity set and intellectual resources have a positive and significant effect on company value, good corporate management does not have a significant impact on company value. This indicates that in maintaining company value, the management of intellectual resources and investment opportunities may play a more significant role than good corporate governance. In the long term, company value can continue to grow, and stakeholders will take note of this development. Therefore, companies need to keep striving to maximize their performance by considering the internal and external conditions that affect their value.
PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA Jhosefine, Octalivia; Holiawati, Holiawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.543

Abstract

This research was conducted with the aim of analyzing the influence of business strategy and environmental uncertainty. This research was conducted by analyzing business performance in MSMEs in Cibodas District, Tangerang City. This type of research is quantitative and associative using primary data in the form of distributing questionnaires to MSME business actors. Sampling used the slovin  sampling technique with the results of 88 MSME business actors. The variables used in this study are Business Strategy as the first independent variable and Environmental Uncertainty as the second independent variable and Business Performance as a bound variable. This study uses multiple linear regression analysis tests and hypothesis testing using the help of SPSS 25 software. The results of this study state that business strategy and environmental uncertainty simultaneously and partially affect business performance
Actions of Expropriation in Family Companies: The Moderating Role of Independent Commissioner’s Control Pratiwi, Adhitya Putri; Ruhiyat, Endang; Holiawati, Holiawati
JDM (Jurnal Dinamika Manajemen) Vol 15, No 1 (2024): March 2024
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v15i1.49933

Abstract

This study examines the effects of the pyramid structure and disclosure of related party transactions on acts of expropriation in family companies with the independent commissioner’s control as a moderation. This research is a type of quantitative research. This research uses secondary data from annual reports from 31 family companies in 2017- 2018. The data analysis techniques in this research are descriptive statistics, panel data regression analysis, and moderated regression analysis. The study finds that the pyramid structure does not affect expropriation, while disclosure of related party transactions has a negative effect on expropriation. The interaction test shows that the mediator variable could not mediate the pyramid structure and expropriation. Conversely, the moderating variable is able to moderate the disclosure of related party transactions and expropriation. The results of this research can provide input to policymakers to tighten regulations regarding protection for minority shareholders. In addition, the results of this research will add to the government’s references in expanding rules related to the disclosure of related party transactions, especially regarding the supervision of related party transactions carried out by companies.
Pengaruh Kebijakan Hutang, Pertumbuhan Perusahaan Dan Kebijakan Dividen Terhadap Harga Saham (Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Indonesian Stock Exchange 2019-2023) Holiawati, Holiawati; Nurizka Dewi, Sekar Gusti
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i3.22475

Abstract

ABSTRAKSaham merupakan surat berharga atau surat berharga investasi lainnya yang populer di pasar modal. Meskipun saham memiliki risiko penurunan harga saham yang signifikan, saham juga memberikan kesempatan kepada investor untuk meningkatkan pendapatan dalam waktu yang relatif singkat. Tujuan penelitian ini adalah untuk menganalisis dan memberi bukti empiris pengaruh kebijakan hutang, pertumbuhan perusahaan dan kebijakan dividen berpengaruh terhadap harga saham. Metode penelitian yang digunakan adalah jenis penelitian kuantitatif dengan pendekatan asosiatif. Metode analisis yang digunakan bersifat regresi data panel. Penelitian ini dilakukan pada 70 perusahaan yang terdaftar pada Indonesian Stock Exchange (IDX) selama periode 2019-2023 dengan menggunakan teknik sampling yaitu Proposive Sampling dengan jenis non probability sampling, maka didapatkan 14 perusahaan yang memenuhi kriteria. Penganalisisan data menggunakan software pengelolaan data statistik yaitu E-Views 9. Berdasarkan hasil penelitian yang dibantu oleh E-Views 9 dapat disimpulakan bahwa kebijakan hutang tidak berpengaruh terhadap harga saham, pertumbuhan perusahaan tidak berpengaruh terhadap harga saham dan kebijakan dividen berpengaruh terhadap harga saham.Kata Kunci: Kebijakan Dividen,Pertumbuhan Perusahaan, Kebijakan Hutang, Harga Saham.
Co-Authors Abdul Latif Adhania, Safira Afridayani, Afridayani Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Arga Priambada Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Endang Ruhiyat Erick Valentine Eveline Meisya Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Gunawan, Ester Hanna Guntur Ramadan Hakim, Sultan Maulana Hakim`, Dani Rahman Hamsinah Hamsinah, Hamsinah Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Iin Rosini Iman Syatoto Indra Lesmana Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Kusumaningsih, Ani Lahagu, Yefita Lindawati Lindawati Luvito, Andi Mahfudyanto, Akhirul Malik, Muhamad Abdul Marheni Marheni Mariati Mariati Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nasution, Nurjamilah Nduru, Yuni Nofryanti Nofryanti Nofryanti, Nofryanti Nopagia, Nopagia Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Priambada, Arga Rachmawaty Rachmawaty Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rakhmawati Oktavianna Rismala, Lina Indra Rizanti , Puti Zhafirah Rizqillah, Fahmi Rohmah, Siti - Ruhiyat, Enang Ruhiyat, Endang Sanaya, Feby Rani Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sihite, Renny Novsellia Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sukmana, Eka Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Suripto, Suripto - Syatoto, Iman Tatariyanto, Firman Valentine, Erick Waluyo Jati Wardana Wardana Waryanto, Hendro Widiyati, Dian Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Yati, Heni Zahra, Indri Eliza