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All Journal Measurement : Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian dan Pengabdian Masyarakat
Niandari, Nanik
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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FAKTOR DISKRIMINAN TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Yustrianthe, Rahmawati Hanny; Grediani, Evi; Niandari, Nanik

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.81 KB) | DOI: 10.31955/mea.v5i1.735

Abstract

Penelitian ini bertujuan untuk menjelaskan faktor-faktor yang mempengaruhi penghindaran pajak, seperti tata kelola perusahaan (diproksikan dengan kepemilikan institusional, kepemilikan manajerial, komite audit dan kompensasi eksekutif), leverage, intensitas dan ukuran aset tetap. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2016-2019. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan menggunakan regresi linier. Hasil analisis menunjukkan bahwa hanya kepemilikan manajerial dan leverage yang berpengaruh terhadap penghindaran pajak dan berpengaruh negatif. Variabel lain seperti kepemilikan institusional, komite audit, kompensasi eksekutif, ukuran dan intensitas aset tetap tidak berpengaruh terhadap penghindaran pajak
Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia Asmarawati, Budi; Purwantorojati, Budhi; Wiratno, Dwi Haryono; Niandari, Nanik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.869 KB) | DOI: 10.32670/fairvalue.v4i12.2001

Abstract

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earnings per share, book value per share, and stock beta variables have no significant effect on stock prices. 2). Simultaneously return on equity, debt equity ratio, earning per share, book value per share, and stock beta have a significant effect on stock prices with a contribution of 25.60% while the remaining 74.40% is influenced by other factors.
STRUKTUR MODAL DAN KINERJA KEUANGAN PERUSAHAAN Herbowo, Herbowo; Jati, Budhi Purwantoro; Murwani, Ani Sri; Niandari, Nanik
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7121

Abstract

Abstrak This research was conducted with the aim of determining the effect of capital structure policy on financial performance. Association type research with a quantitative approach. The dependent variable used in this research is financial performance which is measured using Return on Assets (ROA), while the independent variable used is capital structure measured using Debt ratio (DR) and Debt to Equity Ratio (DER). The population used is all entities registered on the IDX, while the sample was selected using a purposive sampling technique, namely manufacturing companies for the 2015-2019 period. The number of samples used was 179 companies and the number of observations was 751. The data used was secondary data obtained through the official IDX website (www.idx.co.id). The data analysis technique in this research is multiple linear regression analysis. The results of this research show that the Debt ratio (DR) and Debt to Equity Ratio (DER) have a negative effect on Return on Assets (ROA). The research results strengthen empirical studies related to capital structure policy and its influence on company financial performance. Keywords: Debt ratio, Debt to Equity Ratio, Capital Structure, Financial Performance, Return on Asset Abstrak Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kebijakan struktur modal terhadap kinerja keuangan. Penelitian berjenis asosiasi dengan pendekatan kuantitatif. Variabel dependen yang digunakan dalam penelitian ini yaitu kinerja keuangan yang diukur dengan menggunakan Return on Assets (ROA), sedangkan variabel independen yang digunakan yaitu struktur modal diukur dengan menggunakan Debt Ratio (DR) dan Debt to Equity Ratio (DER). Populasi yang digunakan yaitu seluruh entitas terdaftar di BEI, sedangkan sampel dipilih dengan menggunakan teknik purposive sampling yakni perusahaan manufaktur periode 2015-2019. Jumlah sampel yang digunakan berjumlah 179 perusahaan dan jumlah observasi sebanyak 751. Data yang digunakan merupakan data sekunder yang diperoleh melalui situs resmi IDX (www.idx.co.id). Teknik analisis data dalam penelitian ini yaitu analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Debt ratio (DR) dan Debt to Equity Ratio (DER) berpengaruh negatif terhadap Return on Assets (ROA). Hasil penelitian memperkuat kajian empiris terkait dengan kebijakan struktur modal dan pengaruhnya terhadap kinerja keuangan perusahaan. Kata Kunci: Debt ratio, Debt to Equity Ratio Struktur Modal, Kinerja Keuangan, Return on Asset
Penghindaran Pajak dengan Strategi Kebijakan Struktur Aset dan Struktur Modal Niandari, Nanik; Djasmanuddin, Djasmanuddin
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7383

Abstract

Research related to tax avoidance is still an interesting topic to study. Tax avoidance efforts by companies will reduce government revenue targets. For this reason, the government has issued various regulations to minimize tax avoidance practices. This research aims to test the effect of asset structure and capital structure on tax avoidance. The dependent variable, tax avoidance, is measured using the Effective Tax Rate (ETR). The independent variable, Asset structure, is measured using the capital intensity ratio, while the capital structure is proxied by the leverage ratio. This study uses secondary data from company financial data taken from annual financial reports and analyzed using multiple regression analysis. The test sample was selected purposively, namely mining sector companies listed on the IDX. The test results show that both the capital intensity variable (with a significance value of 0.016 <0.05) and leverage (with a significance value of 0.014 <0.05) have an adverse effect on the ETR value, which is positive for the tendency of tax avoidance practices. The effect of capital intensity and leverage on tax avoidance is 9.5%. The research results are expected to contribute ideas in developing government policies regulating asset and capital structures related to taxation.
Pendampingan Penyusunan Laporan Keuangan Pada Vigaza Farm Sleman Yogyakarta Saputri, Evieana Riesty; Niandari, Nanik; Rahimah, Rahimah; Erdi, Tio Waskito; Herbowo, Herbowo
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i2.368

Abstract

The community service program aims to provide assistance in preparing simple financial reports for MSMEs so that they can carry out good bookkeeping. The target of this community service program is Vigaza Farm Sleman Yogyakarta which is engaged in quail farming located at Palgadin, 03/18 Sinduharjo Ngaglik Sleman Yogyakarta, 55581. The program is carried out face-to-face from March 3 to April 31, 2025. The methods used in this community service are counseling and assistance. The results of this program are that partners understand bookkeeping problems and the preparation of standard financial reports using the Ms. Excel program. Therefore, there is an improvement in the preparation of financial reports produced by Vigaza Farm Sleman Yogyakarta
Co-Authors Asmarawati, Budi Djasmanuddin, Djasmanuddin Grediani, Evi Herbowo Herbowo, Herbowo Jati, Budhi Purwantoro Murwani, Ani Sri Purwantorojati, Budhi Rahimah Rahmawati Hanny Yustrianthe Saputri, Evieana Riesty Tio Waskito Erdi Wiratno, Dwi Haryono