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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal AkunStie (JAS) Jurnal Interprof Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Accounting Studies and Tax Journal Adpebi Science Series Krigan: Journal of Management and Sharia Business WATHAN: Jurnal Ilmu Sosial dan Humaniora Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Informasi Akuntansi
Triharyati, Eri
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ANALISIS AKUNTANSI PENDAPATAN KONTRAK KONTRAK BERDASARKAN PSAK NO.34 PADA PT. SAMUDRA JAYA LESTARI Mia, Neneng Arum; Sardiyo, Sardiyo; Triharyati, Eri
Jurnal Interprof Vol 8 No 1 (2022): Jurnal Interprof, Juni
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1196

Abstract

The purpuse of this study is to determine the recognition of income applied by PT.Samudra Jaya lestari whether it is in accordance with PSAK No.34 ( Revision 2015). Revenue is one of the important elements in information of the elemenst related to the size of the profit earned by company.The method used in this research is in the form of financial statements and work contract letters of PT.Samudra Jaya Lestari and other data in form of literature,articles, journals and websites on the internet.The result of research conducted, namely PT.Samudra Jaya Lestari in applying the income recognition method are not in accordance with the financial statement accounting standards, namely PSAK No.34 regarding constructionservices because PT.Samudra Jaya Lestari has not been consistent in using the income recognition method every year, which should be used in accordance with the provisions that have been applied in PSAK No.34 concerning construction servive revenue.
Financial Performance As A Determinant Of Firm Value: The Moderating Influence Of Good Corporate Governance In Indonesian LQ45 Companies Susanti, Weni; Maieva, Amita Tarina; Triharyati, Eri; Nurhayati, Yuli; Kesuma, Indrawati Mara
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.8034

Abstract

This study aims to analyze the effect of financial performance on firm value, with Good Corporate Governance (GCG) as a moderating variable. This research is quantitative in nature. The population in this study consists of companies listed in the LQ45 Index of the Indonesia Stock Exchange (IDX), totaling 45 companies. The sample selection was conducted using the purposive sampling method, resulting in 19 companies that met the sampling criteria. The research method used is panel data regression analysis, with data processing performed using Eviews 12. The data collection technique employed in this study is document analysis, which involves gathering data from literature reviews and the annual reports of LQ45 companies for the 2020-2023 period. The data source used in this research is secondary data. The results indicate that ROA and ROE have a significant effect on firm value, as measured by Tobin's Q. Additionally, GCG, measured by institutional ownership, is proven to moderate the relationship between ROA and firm value but does not moderate the relationship between ROE and firm value. These findings highlight the importance of implementing GCG in enhancing firm value, particularly in the context of the Indonesian capital market. This research is expected to contribute to academic literature, and future researchers are encouraged to expand their insights for reference in subsequent studies.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Jihan Ambar Sari; Triharyati, Eri; Kesuma, Indrawati Mara
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 3 (2025): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i3.2500

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap tax avoidance, leverage terhadap tax avoidance, ukuran perusahaan terhadap tax avoidance, profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance secara simultan. Penelitian ini merupakan penelitian kuantitatif menggunakan data sekunder berupa laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020 hingga 2023, dengan populasi dalam penelitian ini yaitu 63 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, dan sampel 28 perusahaan dihitung dengan menggunakan metode penentuan sampel yaitu purposive sampling. Teknik analisis data dalam penelitian ini menggunakan uji statistic deskriptif, uji asumsi klasik, uji t, uji simultan dan uji Determinasi (R2). Hasil uji t variabel profitabilitas memiliki nilai 0.4524 > 0,05 yang artinya variabel profitabilitas tidak berpengaruh signifikan terhadap tax avoidance. Variabel leverage memiliki nilai 0.0026 < 0,05 yang artinya variabel leverage berpengaruh signifikan terhadap tax avoidance. Variabel ukuran perusahaan memiliki nilai 0.1902 > 0,05 yang artinya variabel ukuran perusahaan tidak berpengaruh signifikan terhadap tax avoidance. Hasil uji F diperoleh nilai 0.010906 < 0,05 ini menunjukkan bahwa variabel-variabel yang digunakan dalam penelitian ini secara simultan berpengaruh signifikan terhadap tax avoidance. Dari hasil uji koefisien Determinasi diperoleh nilai 14.74% variabel dependen dapat dijelaskan oleh variabel independent, sedangkan sisanya 88.47% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance×
Co-Authors Andrialdo, Arisky Ardayana, Ardayana Chandra, Revi Dheo Rimbano Ermawati Ermawati Facriyah Pratama Muri, Febi Harokah, Mohammad Adha Jihan Ambar Sari Judina, Rupia Kesuma, Indrawati Mara Khairunnisah Khairunnisah Maieva, Amita Tarina Marakesuma, Indrawati Martini Martini Meliani, Inggit Naula Mia, Neneng Arum NURHAYATI, YULI Nurlita Sari, Aprilia Paleni, Herman Ronal Aprianto Samosir, Agustinus Sardiyo Sardiyo, Sardiyo Sari, Dian Wulan Sefpri Pratama, Ageng Susanti, Weni Yati, Syaida Yavanda, Sendi