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All Journal ETIKONOMI JIKA: Jurnal Ilmu Keuangan dan Perbankan Procuratio : Jurnal Ilmiah Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ekonomi Perjuangan (JUMPER) Journal Of Human And Education (JAHE) Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE) Room of Civil Society Development Interconnection: An Economic Perspective Horizon Room of Civil Social Development
Wati, Yenny
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Likuiditas, Solvabilitas, Profitabilitas Dan Biaya Operasional Terhadap Beban Pajak Penghasilan Badan Terutang Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020 Yusrizal; Dewanti, Shendy; Sudarno, Sudarno; Wati, Yenny
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 3 No. 1 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v3i1.462

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh likuiditas, solvabilitas, profitabilitas, dan biaya operasional terhadap beban pajak penghasilan badan terutang. Obyek penelitian ini pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penelitian ini berbentuk penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 41 perusahaan manufaktur sektor aneka industri yang terdaftar di BEI. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan tahunan semua perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada periode tahun 2016-2020 dan dapat diakses dari www.idx.co.id atau situs resmi masing-masing perusahaan. Hasil penelitian menunjukan bahwa: Likuiditas tidak berpengaruh terhadap beban pajak, Solvabilitas berpengaruh terhadap beban pajak, Profitabilitas berpengaruh terhadap beban pajak, Biaya Operasional berpengaruh terhadap beban pajak penghasilan badan terutang
Introduction of Basic Accounting Concepts in Kalam Kudus Senior High School Pekanbaru Wati, Yenny
Room of Civil Society Development Vol. 1 No. 5 (2022): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.38

Abstract

This activity aims to provide students with understanding, knowledge, and an assessment of their abilities in basic accounting concepts. This activity uses lectures, questions and answers, practice and quizzes, and the distribution of questionnaires to gather feedback and suggestions from students. On Monday, August 1st, 2022, this activity was completed offline. The Kalam Kudus Senior High School Pekanbaru students who took part in this activity numbered 14 in total. According to the results of the assessment of student abilities through the provision of accounting practicum questions and quizzes, 90 percent of students can understand, answer, and solve accounting practicum questions and quizzes well. The evaluation of the introduction of basic accounting concepts concluded that it went smoothly and left a positive impression on the students of Kalam Kudus Senior High School Pekanbaru. This activity is intended to stimulate students’ interest in the field of accounting.
PENGARUH CAPITAL EXPENDITURE, GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Lanskyaris, Bruce; Irman, Mimelientesa; Wati, Yenny
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4531

Abstract

This research purposed to determine the effect of capital expenditure, good corporate governance, capital structure, and leverage on firm value and company financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method used in this research is quantitative method. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained were 55 companies. The analysis method of this research uses descriptive analysis and several types of evaluation usedf SmartPLS software. From this research, it can be concluded that only capital expenditure has a significant effect on firm value and financial performance. Meanwhile, good corporate governance and leverage have no significant effect on firm value and financial performance. Firm value has a significant effect on financial performance. And capital structure has a significant effect on firm value, but have no significant effect on financial performance. Keywords: CAPEX, GCG, Capital Structure, Leverage, Company Value, Financial Performance Penelitian ini bertujuan untuk mengetahui pengaruh capital expenditure, good corporate governance, struktur modal, dan leverage terhadap nilai perusahaan dan kinerja keuangan perusahaan pada perusahaan manufaktur yang terdaftar di BEI periode 2017 – 2021. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 55 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa hanya capital expenditure yang memiliki pengaruh signifikan terhadap nilai perusahaan dan kinerja keuangan. Sedangkan good corporate governance dan leverage tidak memiliki pengaruh signifikan terhadap nilai perusahaan dan kinerja keuangan. Nilai perusahaan memiliki pengaruh yang signifikan terhadap kinerja keuangan. Dan struktur modal berpengaruh signifikan terhadap nilai perusahaan, namun tidak memiliki pengaruh signifikan terhadap kinerja keuangan. Kata Kunci: CAPEX, GCG, Struktur Modal, Leverage, Nilai Perusahaan, Kinerja Keuangan
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry, Julyanthry; Wati, Yenny; Eka Putri, Debi; Chrisna Romaito Sirait, Beatrice
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1725

Abstract

ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value
The Effectiveness of Corporate Governance in Constraining Fraud: Evidence from Listed Manufacturing Firms in Indonesia Wati, Yenny; Anugerah, Rita; Ratnawati, Vince
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.15340

Abstract

Objective The purpose of this study is to examine the direct effect of good corporate governance mechanisms on financial statement fraud with earnings management as a mediating variable.Design/methodology This study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sample was determined using the purposive sampling method and was chosen based on certain considerations or criteria. The data in this study was analyzed using partial least square and performed with WarpPLS 5.0 software.Results The results of this study prove that the mechanism of good corporate governance has a negative effect on financial statement fraud and earnings management. Earnings management can affect the effectiveness of good corporate governance mechanisms on financial statement fraud.Research limitations/implications - This research promotes the need for a company to inspect and maintain the importance of good corporate governance to avoid earnings management and fraud practices. From this research, investors can identify which companies apply good corporate governance in their company activities and systems.
Introduction of Basic Accounting Concepts in Kalam Kudus Senior High School Pekanbaru Wati, Yenny
Room of Civil Society Development Vol. 1 No. 5 (2022): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.38

Abstract

This activity aims to provide students with understanding, knowledge, and an assessment of their abilities in basic accounting concepts. This activity uses lectures, questions and answers, practice and quizzes, and the distribution of questionnaires to gather feedback and suggestions from students. On Monday, August 1st, 2022, this activity was completed offline. The Kalam Kudus Senior High School Pekanbaru students who took part in this activity numbered 14 in total. According to the results of the assessment of student abilities through the provision of accounting practicum questions and quizzes, 90 percent of students can understand, answer, and solve accounting practicum questions and quizzes well. The evaluation of the introduction of basic accounting concepts concluded that it went smoothly and left a positive impression on the students of Kalam Kudus Senior High School Pekanbaru. This activity is intended to stimulate students’ interest in the field of accounting.
Co-Authors Achmad Tavip Junaedi Ajeng Andriani Hapsari, Ajeng Andriani Amalia, Annisa Nur Amries Rusli Tanjung Andi Andi Angel Angel Anton Anton Anton Aprila, Bord Nandre Arief, Ilham Beatrice Chrisna Romaito Sirait Cecilia, Cecilia Chrisna Romaito Sirait, Beatrice Debi Eka Putri Dewanti, Shendy Fadrul, Fadrul Halim, Adi Gusman Harry Patuan Panjaitan Inrawan, Ady Julyanthry, Julyanthry Kesuma, Indrawati Mara Lanskyaris, Bruce Mimelientesa Irman Misbah, Sitti Rachmi Muhamad Risal Tawil Musa, Sulaiman Nicholas Renaldo Nyoto Nyoto, Nyoto Octafilia, Yusnita Okalesa, Okalesa Prayogo, Imam Purwati, Astri Ayu Rahman, Sarli Ramli, Akhmad Riesna Apramilda Rita Anugerah Sari, Chitra Indah Siregar, Helly Aroza Sudarno Sudarno Suhardjo Suharti Suharti Suriyanti, Linda Hetri SUYONO Suyono Suyono Syahputri, Anggraini Teddy Haryadi Vince Ratnawati Wisang Candra Bintari Yusrizal Yusrizal Yusrizal