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PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gina Septiana; Dela Desta
Jurnal Bina Bangsa Ekonomika Vol. 14 No. 2 (2021): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Profit quality is a profit that reflects the continuation of future earnings, which are determined by accrual components and cash conditions that indicate the company's actual financial performance. The manufacturing industry is one of the important sectors in the Indonesian economy. The purpose of this research is to determine the influence of leverage, the size of the company, and profitability on profit quality. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange which amounted to 169 companies. Sampling in this study using purposive sampling techniques so that as many as 56 companies were sampled. Data testing and analysis in this study uses regression data panel with the Eviews 8 program. The results of the analysis can be concluded that: Leverage has a positive effect on profit quality, The size of the company has no effect on the quality of profit and profitability negatively affects the quality of profit

Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Teddy Haryadi; Gina Septiana; Hadli Lidya Rikayana
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.588

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.

Pengaruh Dewan Komisaris Independen, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Risiko Perusahaan Food And Beverage Di BEI Gina Septiana; Mike Kusuma Dewi; Elsa Meirina
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6101

Risk disclosure is a type of risk that companies use in presenting risk information that comes in operating business activities in the financial statements for one period. The company must present risk information and disclose it clearly and accurately.This study aims to test the independent board of commissioners, company size and profitability on corporate risk disclosures in the food and beverage sector on the IDX. This study uses a sample in the food and beverage sector on the IDX in 2019-2021. Based on positive sampling, the number of food and beverage companies used in this study were 12 companies. Hypothesis testing uses panel data regression using the E Views 8.0 program. The results of this study indicate that the independent board of commissioners has a significant negative effect on risk disclosure, firm size has no effect on risk disclosure and profitability has no effect on risk disclosure.

Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Haryadi, Teddy; Septiana, Gina; Rikayana, Hadli Lidya
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.

PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA BANK KONVENSIONAL Elsa Meirina; Mike Kusuma Dewi; Gina Septiana
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.6918

The purpose of the research the author did was to determine the effect of CSR on the tax avaidance. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avoidance. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study.

Corporate Social Responsibility dan Likuiditas terhadap Nilai Perusahaan dengan dimoderasi oleh Profitabilitas Septiana, Gina; Rivandi, Muhammad
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6081

This research aims to analyze the influence of Corporate Social Responsibility and liquidity on firm value and find out whether profitability can moderate it Corporate Social Responsibility and liquidity on firm value. This research uses Quantitative methodology using secondary data. Samples used in This research includes LQ45 companies that have been listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling and A total of 18 companies have met the criteria as research samples. Analysis method used is panel regression. The research results show that Corporate Social Responsibility and liquidity have a positive and significant effect on firm value and Profitability moderates the negative relationship between Corporate Social Responsibility and liquidity on fim value.

The Impact Of Money Supply, Interest Rates, And Exchange Rates On Inflation In Indonesia Syafira, Maharani Intan; Septiani, Andini; Septiana, Gina
CAKRAWALA : Management Science Journal Vol. 1 No. 2 (2024): Cakrawala : Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/e3yvkg61

The purpose of this study is to collect empirical data on the relative and simultaneous effects of money supply, interest rates, and exchange rates on inflation in Indonesia. The websites www.bps.go.id and www.bi.go.id, which provide access to Bank Indonesia, provide the data used in this study. Data on Indonesia's money supply, interest rates, and exchange rates for 2019-2023 were also used, along with data on Indonesia's inflation rate. The data collection methods used were observation and literature study. Multiple Linear Regression Analysis is the data analysis approach used in this study, which utilizes descriptive statistics with the IBM SPPS Statistics 25 tool. The findings of this study indicate that there is no positive significant effect on inflation caused by money supply and a positive significant effect of interest rates and currency exchange rates on Indonesian inflation. These findings can be used as a consideration in monetary policy in Indonesia. The government and Bank Indonesia should consider interest rates and exchange rates when formulating monetary policy to balance inflation and economic growth

The Influence of Exports, Imports, and Exchange Rates on the Economic Growth of the Riau Islands Province 2010-2023 Hutagalung, Dini Erawati; Zania, Tasha; Septiana, Gina
CAKRAWALA : Management Science Journal Vol. 1 No. 2 (2024): Cakrawala : Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/apyvyx55

This research aims to find out the influence of exports, imports and exchange rates on economic growth in the Riau Islands in 2010-2023. This research uses a quantitative research method. This research uses secondary data in the form of a time series from 2010-2023 which includes the variables of economic growth, exports, imports and exchange rates. This data was obtained from the Badan Pusat Statistik and Bank Indonesia. Using Multiple Linear Regression Analysis using the Classic Assumption Test, then testing the model using the T Statistical Test and the F Statistica Test which were estimated using the SPSS version 25.0 program. Based on the research results, exports have a positive and significant effect on economic growth in the Riau Islands Province, imports do not have a significant effect on economic growth in the Riau Islands Province, and the exchange rates has a negative and significant effect on economic growth in the Riau Islands Province.

PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH Dewi, Mike Kusuma; Ningsi, Sepri Hati; Meirina, Elsa; Annisa, Annisa; Septiana, Gina
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.159

This study aims to analyze the influence of Good School Governance principles on the effectiveness of School Operational Assistance (BOS) fund management at Senior High School 11 Padang. The principles examined include participation, transparency, and accountability. The research employs a quantitative approach with a census method, encompassing the entire population of 75 respondents, consisting of the school principal, vice principals, treasurers, teachers, administrative staff, and school committee members. Research findings indicate that the principle of participation has a positive and significant effect on the effectiveness of BOS fund management with a regression coefficient of 0.2865 and p-value of 0.008 (p < 0.05). Meanwhile, the principles of transparency and accountability do not demonstrate statistically significant effects, with regression coefficients of 0.2232 (p-value 0.174) and 0.2020 (p-value 0.252), respectively. After that. At Senior High School 11 Padang. strengthen stakeholder participation and enhance transparency and accountability mechanisms in BOS fund management, despite the statistical insignificance of these two variables.

Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.

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