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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) Jurnal RAK (Riset Akuntansi Keuangan) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Rachmawati Dewi, Riana
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Economics, Econometrics & Finance Education Social Sciences

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PENGARUH RASIO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI TAHUN 2014 – 2017 Kusumaningtyas, Febriana; Rachmawati Dewi, Riana; Samrotun, Yuli Chomsatu
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.146 KB)

Abstract

Corporate1dividend policy is policy taken by1the company in an effort to achive a balance between dividends and company growth in the future. This study analyzes the effect of the retrun on asset and growth on devidend payout ratio in consumer goods industry companies listed on the Indonesia stock exchange in 2014 - 2017. Sampling was done by purposive sampling, so that a sample of 9 companies was obtained. The results showed that the variable retrun on asset positively towards devidend payout ratio, current ratio and debt to equity ratio had no effect on devidend payout ratio, while variable growth negatively affected devidend payout ratio.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2013 – 2017 Yuigananda, Amalia; Rachmawati Dewi, Riana; Masitoh, Endang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Financial ratio analysis is used to asses management performance in achieving targets (profits) that have been set in management capabilities and empowering company resources effectively. This study aims to determine the effect of Current Ratio, Total Dept To Total Asset, Dept To Equity Ratio, Gross Profit Margin, Net Profit Margin to changes in earnings. This research is a descriptive study, with a population of 18 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The sampling technique was purposive sampling, the sample in this study were 7 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The results of this study are from five independent variables, namely the current ratio, total dept to total assets, dept to equity ratio, gross profit margin, only two variables that influence changes in earnings, namely current ratios with results of tcount (-1,716) > ttable ( 1,699) and gross profit margin with the results of tcount (-2,520 > ttable (1,669), the remainder is the total dept variable to total assets, dept to equity ratio, net profit margin does not affect earnings changes.
DIMENSI AGRESIVITAS PAJAK DILIHAT DARI UKURAN PERUSAHAAN DAN CAPITAL INTENSITY : (Study Kasus Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2016-2018) Furi Yuliani Mutia; Rachmawati Dewi, Riana; Siddi, Purnama
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.341 KB) | DOI: 10.29407/jae.v6i1.14066

Abstract

Abstrak Aktivitas perusahaan dalam merencanakan pajaknya dengan cara yang legal (tax avoidance) atau ilegal (tax evasion) untuk mengurangi beban pajak perusahaan dinamakan agresivitas pajak. Penelitian ini mempunyai tujuan untuk menguji pengaruh ukuran perusahaan dan capital intensity terhadap agresivitas pajak. Objek dari penelitian ini adalah perusahaan sektor industri barang konsumsi yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Diperoleh sampel sebanyak 23 perusahaan selama 3 tahun pengamatan dengan metode purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Hasil penelitian menjabarkan bahwa ukuran perusahaan berpengaruh terhadap agresivitas pajak, sedangkan capital intensity tidak berpengaruh terhadap agresivitas pajak. Keywords : Agresivitas Pajak, Ukuran Perusahaan, Capital Intensity
Effect of Institutional Ownership, Company Size, Activity Ratio, Profitability and Managerial Ownership on Company Value Ningsih, Dewi Ayu; Nurlaela, Siti; Rachmawati Dewi, Riana
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2668

Abstract

The purpose of this study is to find out how institutional ownership, company size, activity ratio, profitability, and management ownership affect company value. Goods and consumption sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021 are the subject of the study. Using the purposive sampling method, this study selects companies listed on the Indonesia Stock Exchange (IDX) in the field of goods and consumption. These companies also issue complete financial statements and record their profits. The data was analyzed using multiple linear regression techniques. The results show that while institutional ownership, company size, activity ratio, and managerial ownership do not have a significant influence on company value, profitability has a significant influence
Unveiling the Determinants of Primary Consumer Goods Firms' Performance Melani, Avenia; Nurlaela, Siti; Rachmawati Dewi, Riana
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2390

Abstract

The study's goal is to unveil the factors affecting financial performance, including liquidity, leverage, firm size, environmental impact, and capital structure. Consumer goods sector companies listed between 2021 and 2023 on PROPER and the Indonesia Stock Exchange served as research samples. Purposive sampling is then used to choose multiple samples that satisfy specific requirements, leaving 29 businesses. Multiple linear regression was used to examine the samples using SPSS version 25. The research results give stakeholders the impression that leverage has a positive effect on financial performance, while company size has a negative effect on financial performance. However, financial performance is unaffected by liquidity, environmental performance, and capital structure. Signaling theory explains how primary consumer goods companies provide financial information and business strategies to reduce information asymmetry and influence market perceptions.
Indonesia Pengaruh Profitabilitas, Leverage, Likuiditas, Good Corporate Governance pada Kebijakan Dividen Perusahaan Pertambangan Tahun 2021-2023: Pengaruh Profitabilitas, Leverage, Likuiditas, Good Corporate Governance Pada Kebijakan DividennPerusahaan Pertambangan Tahun 2021-2023 -, Pujiyanti; Wijayanti, Anita; Rachmawati Dewi, Riana
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The purpose of this study is to test and analyze the effect of profitability, leverage, likuidity, and good corporate governance. This study is a quantitative study.  The date obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the period 2021-2023. The population of study is mining companies listed on the Indonesia Stock Exchange (IDX) in period 2021-2023. Sampling usingt the purposive sampling method and the sampling used ini this study was 21 companies. The technical data analysis used multiple linear regression analysis obtained with SPSS version 21. The results, leverage of this study indicate on dividend policy. While likuidty, good corporate governance do not effect dividend policy.
Co-Authors -, pujiyanti Anita Wijayanti Endang Masitoh, Endang Furi Yuliani Mutia Kusumaningtyas, Febriana Melani, Avenia Ningsih, Dewi Ayu Siddi, Purnama Siti Nurlaela Yuigananda, Amalia Yuli Chomsatu Samrotun