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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) Jurnal E-Bis: Ekonomi Bisnis Jurnal Riset Manajemen dan Bisnis Jurnal Literasi Akuntansi Journal Competency of Business Jurnal Economica: Media Komunikasi ISEI Riau Jurnal Akuntansi Dan Manajemen
Teguh Erawati
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Teknologi Informasi dan Kualitas Laporan Keuangan UMKM Teguh Erawati; Safira Nurul Fajriati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.809

Abstract

This study aims to examine and prove the influence of perceptions of the purpose of financial statements, accounting knowledge, and Information Technology on the quality of MSME financial statements. The population in this study is UMKM actors Pandeyan Kemantren Umbulharjo Yogyakarta who already have NIB (Induk Berusaha number) / IUM (Micro Business License). This research is quantitative with a  purposive sampling technique. The results of this study indicate that there is a positive influence between the perception of the purpose of financial statements, accounting knowledge, and Information Technology on the quality of MSME financial statements.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Kristianus Ronaldo Jemani; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.392 KB) | DOI: 10.32477/jkb.v28i1.38

Abstract

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN: Studi pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Widia Astuti; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.029 KB) | DOI: 10.32477/jkb.v26i2.108

Abstract

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.
PENGARUH SISTEM PERPAJAKAN, SANKSI PERPAJAKAN DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK: Studi Kasus Di Daerah Istimewa Yogyakarta Icha Felicia; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.541 KB) | DOI: 10.32477/jkb.v25i2.139

Abstract

This study examines to the influence of tax system, tax sanction, and tax rates on perception taxpayer about ethich tax evasion. The population in the special region of Yogyakarta. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system negatif and not significant on perception taxpayer about ethich tax evasion , tax sanction has positivie and significant on perception taxpayer about ethich tax evasion, and tax rates positive and significant on perception taxpayer about ethich tax evasion. The most dominant variable influencing on perception taxpayer ethich tax evasion perceptions about the ethical of tax sanction because it has a beta value of 0.354 standard coefficient.
PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE: STUDI KASUS PADA SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2016-2019 Dewinda Amalia Syahputeri; Teguh Erawati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1308.896 KB) | DOI: 10.32477/jkb.v29i1.238

Abstract

Taxes are the biggest income for the State. But on the other hand, the company considers taxes to be a burden that can reduce corporate profits. Due to these differences, companies take advantage of loopholes in the Act to carry out tax evasion. This study aims to determine and analyze the effect of size and CSR on tax avoidance. The nature of this research uses quantitative and the data used is secondary data with the sampling technique using purposive sampling. This study uses manufacturing companies in the consumer goods sector listed on the IDX in 2016-2019 as samples. Based on this method, 18 companies were obtained. The results of this study indicate that CSR has no effect on tax avoidance, while company size has a negative effect on tax avoidance.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DENGAN DIVIDEN SEBAGAI MEDIASI Teguh Erawati; Yunita Dete
Jurnal Riset Manajemen dan Bisnis Vol. 15 No. 2 (2020): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v15i2.81

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian sebanyak 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan data menggunakan metode purposive sampling. Analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis jalur. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, ukuran perusahaan, kebijakan dividen, nilai perusahaan ABSTRACT This study aims to examine the effect of profitability and company size on firm value with dividend policy as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2018. The research sample of 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data collection techniques using purposive sampling method. Data analysis using the classical assumption test, multiple linear regression analysis, path analysis. The results showed that profitability had a significant positive effect on dividend policy. The size of the company has a significant positive effect on dividend policy. Dividend policy has a significant positive effect on firm value. Profitability has a significant positive effect on firm value. Company size has a significant positive effect on firm value. Keywords: profitability, company size, dividend policy, company value
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING: STUDI EMPIRIS DI BEI Jove Vernando; Teguh Erawati
Jurnal Riset Manajemen dan Bisnis Vol. 15 No. 1 (2020): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v15i1.87

Abstract

ABSTRACT This study aims to examine whether capital structure influences firm size, firm size influences firm value, capital structure influences firm value with firm size as an intervening variable.This study sampled manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in conducting this research is secondary data in the form of the company's annual financial statements. During the 2016-2018 period, there were 81 samples in the property sector. The sampling method used in this study was purposive sampling. Namely the sampling method determined by researchers in accordance with certain criteria. Property sector companies are 29 sample companies. Data were analyzed using path analysis. The results of the study include (1) Company size has significant positive effect on firm value, (2) company size has significant positive effect on capital structure, (3) capital structure has significant positive effect on firm value, (4) Company size has significant positive effect on company value with Capital Structure as an intervening variable. Keywords: company size, company value, capital structure ,path analysis ABSTRAK Penelitian ini bertujuan untuk menguji apakah struktur modal berpengaruh tehadap ukuran perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaann, struktur modal berpengaruh terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel intervening. Penelitian ini mengambil sampel perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan dalam melakukan penelitian ini merupakaan data sekunder berupa laporan keuangan tahunan perusahaan. Selama periode 2016-2018, terdapat 81 sampel disektor property. Metode penentuan sampel digunakan dalam penelitian ini adalah purposive sampling. Yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu. Perusahaan sektor property adalah 29 sampel perusahaan. Data dianalisis dengan menggunakan path analysis. Hasil penelitian meliputi (1) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan, (2) ukuran perusahaan berpengaruh positif signifikan terhadap Struktur Modal, (3) struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, (4) Ukuran Perusahaan berpengaruh positif signifikan terhadap Nilai Perusahaan dengan Struktur Modal sebagai variabel intervening. Kata kunci: ukuran perusahaan , nilai perusahaan, struktur modal, path Analysis
PENGARUH RISIKO KREDIT, LIKUIDITAS, PROFITABILITAS PADA KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Cicilia Juari; Teguh Erawati
Jurnal Riset Manajemen dan Bisnis Vol. 15 No. 1 (2020): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v15i1.89

Abstract

ABSTRACT This study aims to examine whether credit risk, liquidity and profitability affect financial performance. This study took a sample of banking companies listed on the Indonesian stock exchange from 2016-2018 and the sampling technique used purposive sampling. The amount of data processed is 45 data. The results showed that credit risk has a negative and significant effect on financial performance, liquidity has a negative and significant effect on financial performance, and profitability has a positive and significant effect on financial performance. Keywords: Credit Risk, Liquidity, Profitability, Financial Performance. ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko kredit, likuiditas dan profitabilitas mempengaruhi kinerja keuangan. Penelitian ini mengambil sampel perusahaan perbankan yang terdaftar di bursa efek Indonesia dari tahun 2016-2018 dan teknik pengambilan sampel menggunakan purposive sampling. Jumlah data yang diolah adalah 45 data. Hasil penelitian menunjukkan bahwa risiko kredit memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan, likuiditas memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan, dan profitabilitas memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Kata kunci: Risiko kredit, Likuiditas, Profitabilitas, Kinerja keuangan.
PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Teguh Erawati; Sri Mairani Julina
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.160

Abstract

This research aims to examine the effect of capital intensity on tax aggressiveness with corporate social responsibility as a moderating variable. The data used in this research is secondary data by taking samples from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2021 period. Sample selection was carried out using a purposive sampling method from 140 companies that went public and obtained 38 samples that met the requirements. The research results show that capital intensity has a positive effect on tax aggressiveness, but corporate social responsibility as a moderating variable cannot moderate the effect of capital intensity on tax aggressiveness.
Pengembalian Saham: Profil Risiko dan Tata Kelola Perusahaan yang Baik sebagai Faktor Potensial Teguh Erawati; Novitawati, Sasa
Jurnal E-Bis Vol 9 No 2 (2025): Vol.9 No.2 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i2.2496

Abstract

Pertumbuhan pasar modal mendorong investor untuk lebih berhati-hati dalam mengevaluasi faktor-faktor yang memengaruhi pengembalian saham, khususnya di sektor perbankan yang berisiko tinggi. Tujuan dilakukannya penelitian yakni menganalisa dampak profil risiko dan tata Kelola Perusahaan terhadap pengembalian saham bank umum yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Dari 43 perusahaan populasi, terpilih 27 perusahaan melalui teknik purposive sampling, menghasilkan 108 data observasi dalam empat tahun dengan memakai uji asumsi klasik dan uji MRA pada aplikasi SPSS 23. Hasil analisis menunjukkan bahwa profil risiko berdampak negatif bagi pengembalian saham, yang menandakan bahwa tingginya resiko berkorelasi dengan rendahnya imbal hasil yang didapat investor. Sementara itu, tata Kelola perusahaan tidak mampu memoderasi hubungan antara profil risiko dan pengembalian saham. Temuan ini menunjukkan bahwa penerapan tata Kelola perusahaan belum cukup efektif dalam memperkuat hubungan antara tingkat risiko dan kinerja saham perbankan.
Co-Authors Angela Yuanita Seku Wea Anika Novitasari Anita Primastiwi Antonius Sahaduta Hamanay Beatrix Yarsilva Jega Budi Gunawan Cicilia Juari Danang Kurniawan, Danang Dewinda Amalia Syahputeri Dinda Ayu Nur Anisa Dita Nur Raifah Epsilandri Septyarini Icha Felicia Jove Vernando Kristianus Ronaldo Jemani Maria Barek Welan Muhammad Hafizh Ilham Novitawati, Sasa Nur Anita Chandra Putry Safira Nurul Fajriati Salsabila, Unik Hanifah Sisilia Stefani Wuarlela Sri Mairani Julina Sukma Mindra Susanti Susanti Uum Helmina Chaerunisak Widia Astuti Wihastinelahi Wihastinelahi Yunita Dete