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All Journal The Indonesian Accounting Review Golden Ratio of Finance Management Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) REVIU: Accounting, Business & Organizations
Murni, Nur Suci I Mei
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Economics, Econometrics & Finance Education Social Sciences

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FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021 Trihardhani, Kirana; Nahumury, Joicenda; Murni, Nur Suci I Mei; Nita, Riski Aprillia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6406

Abstract

This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.
Liquidity, Stock Price, Financial Performance, and Stock Returns Before and After the Acquisition in Raw Goods Sector Companies Murni, Nur Suci I Mei; Permata, Elisa Ihrama Intan
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1196

Abstract

The purpose of this study is to compare liquidity, stock price, financial performance, and stock returns between three years before and three years after the company made an acquisition. The indicators used in this study are current ratio (CR), earnings per share (EPS), return on assets (ROA), and stock return (Ri). The research method employed is a mixed-methods approach, combining quantitative and qualitative methods, with secondary data sourced from the company's annual financial statements and existing news reports. The population in this study consisted of companies that made acquisitions during the 2010-2019 period in the raw goods sector, listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling.. The data of this study were analyzed using the Wilcoxon Signed Ranks Test analysis technique with SPSS 26 software. The study's findings indicate that the current ratio, earnings per share, return on assets, and stock return have no significant difference before and after the acquisition.
Factors That Infl uence the Revaluation of Fixed Assets in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2017 Amelinda, Fadhilah; Murni, Nur Suci I Mei
The Indonesian Accounting Review Vol. 8 No. 1 (2018): January - June 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1530

Abstract

This study aims to determine the effect of leverage, liquidity, fi xed assets intensity, and fi rm size on the revaluation of fi xed assets. The population of this study is manufacturing sector companies in Indonesia. The research samples are manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2017. Sampling technique is conducted using purposive sampling method. The data used are secondary data. The research data include fi nancial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) obtained from ww.idx.co.id in 2014-2017. The data collection strategy in this study is the archive strategy, that is, the data collection derived from existing records or databases. Data analysis is done using logistic regression analysis. The results of this study show that the variables of leverage, liquidity, and fi xed assets intensity have no effect on the company’s decision to carry out fi xed assets revaluation, while the variable of fi rm size has an effect on the company’s decision to carry out fixed assets revaluation.
ANALYZING THE CRITICAL EFFECTS OF CAR, LDR, NPL, AND BOPO ON ROA IN THE BANKING INDUSTRY Rohan, Muhamad; Murni, Nur Suci I Mei
Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Vol 1 No 1 ( 2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i1.epr8rb68

Abstract

Research Objective – The purpose of this study is to determine the effect of CAR, LDR, NPL, and BOPO on ROA in the National Private Commercial Bank sector for the period 2019–2021. Method – This research uses a quantitative method with a population of conventional banks, and the sample consists of foreign exchange national private banks registered with the Financial Services Authority (OJK) for 2019–2021. The sampling technique used is purposive sampling; the data used in this study is secondary data, which is processed using the SPSS testing tool. Findings – The banking industry is a financial institution that functions as a financial intermediary; the business operations of banks are based on the trust of their customers. In their operations, banks rely more heavily on customer funds compared to the bank's own capital or shareholder funds, which is why, as managers, banks are required to maintain a sound level of financial health to keep the wheels of the economy turning. Theoretical and Policy Implications – The findings of this research can be utilized by investors as a consideration when investing in banking companies. Research Novelty – This study addresses and improves upon the research gap found in previous studies.
Co-Authors Amelinda, Fadhilah Joicenda Nahumury Nita, Riski Aprillia Permata, Elisa Ihrama Intan Rohan, Muhamad Trihardhani, Kirana