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PENGARUH FINANCIAL DISTRESS, AKTIVITAS OPERASIONAL DAN PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2018 Rizqi, Miftaqul; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTOne of the mainstay sectors in the Indonesian capital market is the mining sector. Mining companies require large capital to carry out their operations, so many mining companies enter the capital market to obtain investment and strengthen their financial position. The objectives to be achieved from the formulation of the problems that have been described are to determine the partial and simultaneous influence of Financial Distress, Operational Activities and Profitability on Stock Returns on mining companies listed on the Indonesia Stock Exchange in 2011-2018. The population is 41 companies. Samples obtained by purpose sample technique were 4 companies. The independent variables used are Altman Z Score, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Net Profit Margin, Return On Equity and Return On Asset, while the dependent variable used is stock returns. In this study, the analytical method used is multiple linear regression analysis method, with the classic assumption test including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t statistical test and the f statistical test, and the coefficient of determination test. The results of this study indicate that Financial Distress as measured by altman z- score, Operational Activities as measured by AKO, AKI and AKP, Profitability as measured by NPM, ROE and ROA partially or simultaneously does not significantly influence stock returns. The coefficient of determination produces a value of 19.6% which means that stock returns are influenced by Financial Distress, Operational Activities and Profitability by 19.6% while the remaining 80.4% is influenced by other factors not included in the study. Keywords: Financial Distress, Operational Activities, Profitability, Stock Return

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Perusahaan Sektor Pertambangan dan Pertanian yang Terdaftar Di Bursa Efek Tahun 2012-2014) Harisianto, Rachmat; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 02 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis research was conducted to analyze the effect of Corporate Social Responsibility performance indicators Economic, Environmental, and Social on financial performance. This study was made to determine how the implementation of Corporate Social Responsibility Financial Performance. The method used in this research is quantitative method and the population is a company mining and agricultural sectors listed in Indonesia Stock Exchange in 2012-2014, using data analysis SEM (Structural Equation Modelling) by the application program PLS (Partial Least Square) version 3.2. 1. Results obtained indicate that Corporate Social Responsibility (CSR) of the three indicators Economic Performance (KE), Environmental Performance (KL), Social Performance (KS) to the company's financial performance and Agriculture Mining sector not significant coefficient -0317 parameter Corporate social yangberarti responsibility (CSR) to the financial performance had a negative relationship which means no direction opposite relationship. Keywords: Influence of Corporate Social Responsibility of the three indicators Economic Performance, Environmental, and Social the Financial Performance.

PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA TEGALSARI Nurchamid, Muhammad; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

AbstractThis study aims to determine: (1) the influence of the application of e-filing system at the Pratama Surabaya Tegalsari tax service office (2) the effect of implementing e-billing system on Pratama Surabaya Tegalsari tax service office (3) the influence of understanding taxation on taxpayer compliance at the office Pratama tax service in Surabaya Tegalsari (4) the influence of the application of e- filing, e-billing and taxation understanding of taxpayer compliance at the Pratama Surabaya Tegalsari tax service office. This study uses primary data by distributing online questionnaires aimed at taxpayers who meet the criteria determined by the researcher. The population in this study are taxpayers who are registered as e-filing and e-billing taxpayers at the Pratama tax service office in Surabaya Tegalsari. In this study using a sample of 100 respondents, the sampling method uses self- selected respondents, ie someone who chooses himself to participate becomes a respondent voluntarily of his own volition because of interest in the research being conducted. The results of this study indicate that (1) the application of e-filing system does not affect taxpayer compliance (2) the application of e-billing system does not affect taxpayer compliance (3) understanding of taxation does not affect taxpayer compliance (4) implementation of e-system -filing, e-billing and understanding of taxation have a simultaneous effect on tax compliance at the Pratama Tax Office Surabaya Tegalsari. Keywords: e-filing, e-billing, understanding of taxation, compliance of taxpayers.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011 – 2015 ) Apriyani, Yensi Febya; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACT The purpose of this research is to analyze (1) The influence of CorporateSocial Responsibility (CSR) to firm value. (2) Profitability moderatinginfluence on the relationship of Corporate Social Responsibility (CSR) to firmvalue. The population used in this research is a manufacturing company sectorproperty and real estate sector listed in Indonesia Stock Exchange (IDX) years2011-2015. The sample was 11 companies using purposive samplingmethod.Data analysis techniques include (1) Descriptive Statistics (2) ClassicAssumption Test: Normality, Multikolinierity, Heteroskedastisity andAutocorrelation (3) Multiple Linear Regression Analysis (4) Goodness of FitTest : (a) The Coefficient of Determination (b) Statistic Test F (5) Hypothesistest using Test Statistic t. The results of this research showed that (1)Corporate Social Responsibility (CSR) influence negative and significant tofirm value. (2) Profitability in this research is proxied by Net Profit Margin(NPM), Return on Assets (ROA) and Return On Equity (ROE) : (a)Profitability is proxied by Net Profit Margin (NPM) able to moderate theinfluence of relationship Corporate Social Responsibility (CSR) to corporatevalue is profitability weaken the influence of relationship Corporate SocialResponsibility (CSR) to firm value (b) Profitability is proxied by Return onAssets (ROA) was not able to moderate the influence of relationshipCorporate Social Responsibility (CSR) to firm value (c) Profitability isproxied by Return On Equity (ROE) was not able to moderate the influenceof relationship Corporate Social Responsibility (CSR) to firm value.Keywords : Corporate Social Responsibility, Profitability, Firm Value

PENGARUH PENGETAHUAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Sutjahyani, Dewi
Jurnal Ilmiah Akuntansi Indonesia Vol 5, No 1 (2020): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v5i1.3355

Public Accountant Office is a business entity that has obtained permission from the Minister of Finance as a container for public accountants to give his services. Given the increasing importance of reliable financial statements, the company requires an independent auditor to audit its financial statements. Financial statements that have been audited by an independent party also give the company the opportunity to go public.The purpose of research is to be achieved according to the formulation of problems that have been shown above to know, analyzing the factors that affect the audit of Judgment in Public Accountant Office in Surabaya. The research took 5 Public Accountant Office and the respondents numbered 31 respondents from a total of 5 Public Accountant Office in Surabaya. In this research secondary data is a questionnaire, secondary data used 31 questionnaires. The type of research to be used is using quantitative research methods by method. The analytical technique used is the analysis used by the analysis method of Partial Least Squares (PLS). Partial Least Squares (PLS) One of the software used to run the analysis PLS is SmartPLS. The hypothesis testing formulated in this study is using SmartPLS version 3.2.8 for Windows software Help. The tests conducted in this study consisted of an evaluation of the outer model (measurement model) and an evaluation of inner models (structural models).In the findings of the analysis using the evaluation of the outer model (measurement model) and evaluation of inner models (structural models) that simultaneously answered the hypothesis by concluding that, the knowledge variables (X1), Experience (X2), the complexity of the task ( X3) professionalism (X4) positively affects the audit judgment (Y), with a statistical value of T 1.709 for (X1); 1.593, to (X2); 0.388 for (X3); and 1.261 for (X4). While the original value of the sample, namely 0.326 for (X1); 0, 355for (X2); 0.062 for (X3); 0, 259 (X4) which means positive effect on the audit quality Judgment (Y).

ANALISIS METODE BALANCED SCORECARD TERHADAP PENGUKURAN KINERJA PERUSAHAAN PT.GOLDEN TEKNIK SIDOARJO TAHUN 2013 - 2015 Aini, Putri Qurota; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4116

ABSTRACTAssessment of the performance of the company is a company that is very important to evaluate and develop the performance. Therefore developed the concept for measuring the performance of a variety of perspectives, i.e. balanced scorecard. The purpose of this study is to measure the company's performance from the perspective of finance, customers, internal business processes, and learning and growth perspective.This research was conducted on the PT. Golden Teknik. This research was conducted using primary data from the financial statements of PT Golden Teknik, whereas data collection techniques used are literature. Results from the overall perspective of the four shows. On the financial perspective as measured by current ratio showed good results, while the debt ratio, the ratio of turnover total assets, return on assets and shows the results. On the perspective of the customer as measured by customer retention shows bad results too. In the internal business processes perspective shows good results. In the learning and growth perspective shows good results as measured by employee productivity and the level of employee training. (1). From the four perspectives of the financial perspective, i.e., to get a good result, not the perspective of a good customer, internal business process perspective is good learning and growth perspective and showed good results. The author's suggestions are therefore strongly advised to companies implementing the Balanced Scorecard performance measurement system as a company, so the company's performance is measured not only from financial performance alone, but must be measured also from non financial performance , such as performance management (2). Based on research results that PT Golden Teknik in order to continue improving innovation in developing its products, because innovation is very influential towards the survival of the company and the company's image. (3) For the next researcher is expected to examine other research on objects with a larger population numbers that will be used as the sample so that the research is more representative. (4). Companies should pay more attention to the perspective of the customer, the company shall undertake an effort to improve the company's assets to satisfy the debt by pay in (5). Management can maintain the performance of the company in order to continue to get better in the years ahead

PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN INVESTASI Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia periode 2015-2019. Hasanah, Wardatul; Sutjahyani, Dewi
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5964

This research aims to explore the impact of profitability, leverage, and dividend policy on investment decisions. This research was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2015-2019. The number of samples used in this study is as many as 6 companies with purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study show that profitability variables have no effect on investment decisions, leverage variables positively affect investment decisions, and dividend policy variables have no effect on investment decisions

ANALISIS ORIENTASI KEWIRAUSAHAAN DAN BISNIS TERHADAP PERTUMBUHAN UMKM DI SURABAYA Sutjahyani, Dewi
ECONOMOS Vol 4 No 04 (2024): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v4i04.1719

Perkembangan perekonomian yang terjadi saat ini sedang berkembang dengan pesat, khususnya di Indonesia. Tercatat Indeks Tendensi Bisnis atau Indeks tingkat optimisme wirausaha di Indonesia meningkat di akhir tahun 2013. Penelitian ini di tujukan untuk mengidentifikasi kewirausahaan, bisnis dan UMKM di Surabaya. Di Surabaya terdapat 45 UMKM sebagai objek untuk pengambilan data. Pada penelitian kali ini analisis yang di gunakan untuk pengujian instrumen adalah uji asumsi klasik, analisis regresi linier berganda.Teknik pengujian hipotesis yang digunakan dalam penelitian ini adalah uji parsial (T) dan uji simultan (F). Pada penelitian kali ini di temukan keseluruhan variabel pada uji asumsi klasik 1. kedua regresi terbebas dari multikolinieritas 2. tidak terjadinya Heteroskedasitas 3. Residual model regresi berdistribusi secara menyebar dan normal.

ANLISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM Sutjahyani, Dewi
ECONOMOS Vol 5 No 01 (2025): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v5i01.1936

Penelitian ini untuk mengetahui Faktor yang mempengaruhi return saham. Objek penelitian ini adalah seluruh perusahan industri barang konsumsi yang tercatat di Bursa Efek Indonesia periode 2007-2009. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling yang sesuai pada ketersediaan data selama periode penelitian dan jenis datanya adalah sekunder, adapun metode analisis yang digunakan adalah model regresi linier berganda. Hasil penelitian yang dihasilkan bahwa laba akuntansi, arus kas operasi, arus kas investasi, arus kas pendanaan, dan return on asset secara bersama-sama memberikan pengaruh yang signifikan terhadap return saham. Sedangkan secara parsial yang dihasilkan pada penelitian ini antara lain laba akuntansi, arus kas investasi dan arus kas pendanaan masing- masing mempunyai pengaruh negatif yang signifikan terhadap return saham. Arus kas operasi berpengaruh positif tidak signifikan terhadap return saham dan roa berpengaruh positif signifikan terhadap return saham.

PENGARUH GAYA HIDUP, LITERASI KEUANGAN, DAN PENGGUNAAN UANG ELEKTRONIK TERHADAP PERILAKU KONSUMTIF DENGAN PENGELOLAAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA GEN Z Mas’udiyah, Nur Faiza; Sutjahyani, Dewi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.731

This study analysed the influence of Generation Z lifestyle, financial literacy, and the use of electronic money on consumer behaviour, with financial management as an intervening variable. The methodology was quantitative, and a survey was used to collect data through questionnaires distributed to 99 respondents. In data analysis, researchers used SmartPLS software to test the proposed hypothesis. The study results showed that lifestyle, financial literacy and the use of electronic money significantly affect financial management. Lifestyle, in particular, has been shown to influence consumer behaviour, as evidenced by a person’s lifestyle determining their shopping decisions and habits. However, financial education and the use of electronic money do not have a significant effect on consumer behaviour. Although both factors may influence individual financial management, they are not directly related to their shopping habits. These findings provide important insights to better understand the factors influencing college students’ financial management and consumption behaviour.Tujuan penelitian ini adalah menganalisis pengaruh gaya hidup Generasi Z, literasi keuangan, dan penggunaan uang elektronik terhadap perilaku konsumen dengan pengelolaan keuangan sebagai variabel intervening. Metodologi yang digunakan adalah kuantitatif dan menggunakan pendekatan survei untuk mengumpulkan data melalui kuesioner yang disebarkan kepada 99 responden. Dalam analisis data, peneliti menggunakan software SmartPLS untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa gaya hidup, literasi keuangan dan penggunaan uang elektronik berpengaruh signifikan terhadap pengelolaan keuangan. Gaya hidup mempengaruhi perilaku konsumen, terbukti dari gaya hidup seseorang menentukan keputusan belanja dan kebiasaannya. Namun literasi keuangan dan penggunaan uang elektronik tidak memberikan pengaruh yang signifikan terhadap perilaku konsumen. Artinya, meskipun kedua faktor tersebut mungkin mempengaruhi pengelolaan keuangan individu, namun keduanya tidak berhubungan langsung dengan kebiasaan belanja mereka. Temuan ini memberikan wawasan penting untuk memahami lebih dalam faktor-faktor yang mempengaruhi pengelolaan keuangan dan perilaku konsumsi mahasiswa.

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