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<![CDATA[Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Rachmalia, Athira Mitha]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
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DOI: 10.36908/jimpa.v4i2.433
<![CDATA[Menganalisis pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap manajemen laba adalah tujuan dari penelitian ini. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Total keseluruhan sampel adalah 237 selama periode 2020-2022. Sampel yang diujikan tidak lolos sehingga harus dioutlier sebanyak 35 sampel, sehingga data penelitian yang diolah sebanyak 202 sampel. Pada penelitian ini menggunakan metode analisis regresi linier berganda dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan profitabilitas dan likuiditas berpengaruh terhadap manajemen laba, sedangkan ukuran perusahaan tidak berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia 2020-2022.]]>
<![CDATA[Pengaruh Return On Equity (ROE), Price Earning Ratio (PER), Arus Kas Operasi (AKO) dan Nilai Buku Ekuitas (NBE) Terhadap Harga Saham ]]>
<![CDATA[Aisy, Asri Rohadatul]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
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DOI: 10.36908/jimpa.v4i2.439
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Return On Equity (ROE), Price Earning Ratio (PER), Arus Kas Operasi (AKO), dan Nilai Buku Ekuitas (NBE) terhadap harga saham. Populasi penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, dengan hasil 39 persahaan yang memenuhi kriteria yang telah ditentukan dengan jumlah sampel sebanyak 152 sampel. Penelitian ini menggunkan metode analisis data regresi berganda dengan bantuan program SPSS versi 25. Data yang digunakan dalam penelitian ini adalah adat sekunder yang diperoleh dari annual report yang diterbitkan perusahaan melalui website www.idx.co.id. Hasil penelitian ini menunjukkan bahwa variabel Return On Equity (ROE), Price Earning Ratio (PER), dan Nilai Buku Ekuitas (NBE) berpengaruh terhadap harga saham. Sedangkan Arus Kas Operasi (AKO) tidak berpengaruh terhadap harga saham]]>
<![CDATA[An Empirical Analysis of the Determinants of Corporate Social Responsibility Disclosure in Indonesia ]]>
<![CDATA[Salsani, Iyaz Rahma]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v8i1.5663
<![CDATA[This research was conducted to measure the impact of green accounting, public share ownership, profitability, and media exposure on corporate social responsibility disclosure. The sample selection method is associative quantitative with sample acquisition using a purposive sampling model and then there is 116 company data, all of which are companies indexed in LQ45 and publish annual reports on the BEI in the 2019-2022 period. This secondary data source was then processed using SPSS by testing classical assumption analysis and multiple regression. Through empirical evidence, it is revealed that corporate social responsibility disclosure can be influenced by green accounting, while disclosure of social responsibility values cannot be caused by the influence of public share ownership, profitability, and media exposure.]]>
<![CDATA[Effect Of Audit Tenure, KAP Rotation And Audit Fee On Audit Quality ]]>
<![CDATA[Haninda Condrowati]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Audit is a process that is conducted independently to ensure that the information used in decision making is complete, accurate, and unbiased. The importance of audit quality for users of financial statements became the center of attention for this study. Auditors who are independent parties are expected to protect the interests of shareholders and creditors. This study aims to examine the effect of audit tenure, Kap rotation and audit fee on audit Quality. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2020-2022. Sampling was carried out using purposive sampling method to obtain a sample of 75 companies with an observation period of 3 years so that the data obtained as many as 225 data. The method of analysis of this study using logistic regression analysis with the help of SPSS 25. The results showed that the audit tenure and audit fee have an influence on the quality of the audit, while the rotation of the hood does not affect the quality of the audit.]]>
<![CDATA[Effect Of Liquidity Ratio, Solvency, Activity, And Provability On The Company's Financial Performance (Empirical Study On Food And Beverage Industry Listed On Indonesia Stock Exchange Period 2020-2022) ]]>
<![CDATA[Wulan Sulistyowati]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Abstrak: Financial performance is a process that must be done by the company because financial problems are one of the main issues concerning the survival of the company, therefore it is necessary to hold a professional handling in every operational activity to anticipate the occurrence of excess or shortage of funds that will lead to bankruptcy. This study is a quantitative study that aims to analyze the effect of liquidity ratios, solvency, activity, and profitability on the company's financial performance. The population of this study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. By using purposive sampling method then found 70 companies as a sample. The analytical methods used in this study are descriptive statistical analysis, classical assumption test, and multiple linear analysis. The results of this study indicate that the ratio of liquidity, activity, and profitability affect financial performance, while the solvency ratio does not affect financial performance.]]>
<![CDATA[Pengaruh Profitabilitas, Struktur Aktiva, Dan Ukuran Perusahaan Terhadap Struktur Modal ]]>
<![CDATA[Sasikirana, Satria Budi]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ceej.v6i1.7434
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, struktur aktiva, dan ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur sub-sektor industri yang ter-daftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Metode yang digunakan adalah kuanti-tatif dengan teknik analisis regresi linear berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari situs resmi BEI dan situs perusahaan terkait. Sampel penelitian dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu, seperti konsistensi publikasi laporan keuangan dan perolehan laba selama periode penelitian. Analisis data dil-akukan melalui tahapan statistik deskriptif, uji asumsi klasik, serta uji regresi linear berganda un-tuk mengukur pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap struktur modal, sedangkan struktur aktiva dan ukuran perusahaan tidak memiliki pengaruh signifikan.]]>
<![CDATA[Pengaruh Likuiditas, Profitabilitas, Dan Solvabilitas Terhadap Harga Saham ]]>
<![CDATA[Kurniawan, Rizky]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ceej.v6i1.7624
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap harga saham perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia pada periode 2020-2022. Metode yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan bersumber dari laporan keuangan perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa likuiditas tidak berpengaruh signifikan terhadap harga saham, sementara profitabilitas dan solvabilitas terbukti memiliki pengaruh yang signifikan. Penelitian ini memiliki keterbatasan, yakni hanya menggunakan tiga variabel independen dan sampel yang terbatas pada perusahaan LQ45 dalam periode tiga tahun. Penelitian selanjutnya disarankan untuk menambah variabel lain dan memperluas sampel serta periode penelitian.]]>
<![CDATA[The Effect of Transfer Pricing, Profitability, and Capital Intensity on Tax Avoidance (Empirical Study of Property and Real Estate Companies on the Indonesia Stock Exchange In 2020-2023 ]]>
<![CDATA[Wahyuni, Putu Eka Sri]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management ]]>
Publisher : <![CDATA[Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto ]]>
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DOI: 10.31538/mjifm.v5i1.354
<![CDATA[This study aims to examine the effect of transfer pricing, profitability, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Tax avoidance refers to strategies used by companies to reduce their tax liabilities through legal means, while transfer pricing involves setting prices for transactions between related entities to allocate income across different jurisdictions. Capital intensity refers to the amount of capital invested in assets relative to the company's total assets. Profitability is measured by the company's ability to generate earnings relative to its revenue or assets. The sample consisted of 51 companies, selected using purposive sampling, with 21 outliers removed based on predetermined criteria. Data was analyzed using classical assumption testing, followed by hypothesis testing with multiple regression analysis (F-test, t-test, and coefficient of determination) using SPSS version 25. The results show that transfer pricing and capital intensity do not have a significant impact on tax avoidance, while profitability significantly influences tax avoidance. These findings suggest that more profitable companies may engage in higher levels of tax avoidance, possibly due to greater opportunities or incentives to minimize tax payments. The study highlights the importance of profitability as a key determinant in tax avoidance strategies in the property and real estate sector.]]>
<![CDATA[THE EFFECT OF HUMAN RESOURCES (HR) QUALITY, E-COMMERCE ROLE, AND CAPITAL ACCESS ON MSME PERFORMANCE ]]>
<![CDATA[Angraeni, Putri Yufi]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/jekombital.v3i4.935
<![CDATA[This research delves into the Effect of HR Quality, E-commerce Role, and Capital Access on MSME Performance in Surakarta City. Employing a quantitative methodology, the research surveyed 97 MSME respondents selected through the Lemeshow formula, utilizing both accidental and simple random sampling techniques. Data were gathered through online questionnaires via Google Form and analyzed using SPSS version 25 through multiple linear regression. The results reveal that while the quality of human resources and the role of e-commerce do not significantly influence MSME performance, access to capital has a positive and substantial effect. These findings highlight the necessity for a stronger emphasis on financial accessibility to enhance MSME performance in Surakarta, such as offering affordable loans or flexible funding options. Although improving human resource quality and leveraging e-commerce remain vital, they must be underpinned by appropriate structural and financial mechanisms. Policymakers are encouraged to prioritize financial support systems, while MSMEs should enhance their digital marketing strategies and ensure robust technological infrastructures to facilitate effective e-commerce integration.]]>
<![CDATA[Pengaruh Pembangunan Green Accounting, Profitabilitas Dan Firm Size Terhadap Praktik Pengungkapan Lingkungan Dalam Laporan Keuangan Perusahaan ]]>
<![CDATA[Ramdhani, Gabrilia Divka Kresna]]>;
<![CDATA[Nursiam, Nursiam]]>
<![CDATA[ Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ceej.v6i2.8597
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, profitabilitas, dan firm size terhadap praktik pengungkapan lingkungan dalam laporan keuangan perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah 67 perusahaan manufaktur sektor industri yang terdaftar di BEI. Sampel penelitian ditentukan dengan metode purposive sampling, dan diperoleh sebanyak 39 perusahaan sebagai sampel dengan total 154 data observasi. Data diperoleh melalui laporan tahunan dan laporan keberlanjutan. Variabel dependen dalam penelitian ini adalah praktik pengungkapan lingkungan yang diukur dengan Environmental Disclosure Index (EDI), sedangkan variabel independennya adalah green accounting (dummy), profitabilitas (ROA), dan firm size (log total aset). Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa green accounting, profitabilitas, dan firm size tidak berpengaruh signifikan terhadap praktik pengungkapan lingkungan.]]>
