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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Universitas Batanghari Jambi 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 Riset Manajemen dan Bisnis Jurnal Literasi Akuntansi Journal Competency of Business Jurnal Economica: Media Komunikasi ISEI Riau Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Dan Manajemen
Teguh Erawati
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice 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, Kepemilikan Manajerial dan Karakter Eksekutif terhadap Nilai Perusahaan : Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2016-2021 Teguh Erawati; Feby Al Ghafuur
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.219

Abstract

This study aims to examine the effect of profitability, managerial ownership and executive character on firm value. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for 2016-2021. Sampling in this study used a purposive sampling method and obtained 22 companies with data processed from 123 annual financial reports. The data analysis method used is multiple linear regression analysis. The results in this study state that profitability has a positive effect on firm value, managerial ownership does not have a positive effect on firm value, executive character has a positive effect on firm value.
Hubungan Kompetensi, Komitmen Organisasi dan Kualitas Audit di Kantor Akuntan Publik Daerah Istimewa Yogyakarta Teguh Erawati; Benget Sardo Sinaga
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4003

Abstract

This research aims to examine the effect of independence, competence, organizational commitment on audit quality. The sample used in this research is an auditor who works in a public accounting firm (KAP). This research uses a quantitative method with primary data as the source of data, and the sample obtained is 40 respondents. Respondents were taken using a porposive sampling technique. The research results show that competency has a positive effect on audit quality, organizational commitment has a positive effect on audit quality.
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 UMUR PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR Teguh Erawati; Vincensia Adelia Bulu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3933

Abstract

Memperoleh keuntungan yang maksimal merupakan tujuan utama perusahaan. Keuntangan itu kemudian dipergunakan dalam pembiayaan operasional instansi serta kesejahteraan investor dengan bentuk pembagian dividen. Tujuan dilakukan penelitian ini guna mendapatkan fakta empiris terkait pengaruh umur perusahaan dan kebijakan dividen atas pertumbuhan laba pada perusahaan manufaktur. Jumlah populasi sebanyak 193 perusahaan manufaktur dan sampel diambil berdasarkan kriteria purposive sampling sebanyak 160 pengamatan dari 40 perusahaan. Teknik analisa data menggunakan statistik deskriptif, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwasannya umur perusahaan tidak berpengaruh atas pertumbuhan laba. Kebijakan dividen berpengaruh negatif atas pertumbuhan laba.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN RETURN ON EQUITY TERHADAP PERTUMBUHAN LABA Teguh Erawati; Rizka Nur Hanifah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3955

Abstract

Era industri yang makin maju perusahaan manufaktur dituntut untuk semakin meningkatkan kinerja perusahaan untuk mencapai tujuan kompetitifnya. Perusahaan dalam memaksimalkan laba yang dicapai harus terus menyusun strategi dan upaya agar para investor menginvestasikan dana sebagai modal perusahaan. Studi ini berupaya mengumpulkan bukti empiris mengenai faktor yang mempengaruhi tingkat pertumbuhan laba suatu perusahaan manufaktur.Variabel terikat pada penelitian ini adalah pertumbuhan laba dengan tiga variabel bebas yaitu perputaran modal kerja , perputaran persediaan dan return on equity. Seluruh perusahaan manufaktur di BEI tahun 2018 hingga 2021 merupakan populasi dari penelitian. Purposive sampling digunakan sebagai teknik pengambilan sampel dan menggunakan data sekunder. Terdapat 284 data sampel dari 71 perusahaan yang memenuhi kriteria. Analisis regresi linier berganda digunakan untuk menganalisis data dengan menggunakan aplikasi olah data statistik. Berdasarkan temuan penelitian menunjukkan bahwasanya perputaran modal kerja memberikan pengaruh negatif terhadap pertumbuhan laba, perputaran persediaan dan return on equity tidak memberikan pengaruh terhadap pertumbuhan laba,
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
Co-Authors Angela Yuanita Seku Wea Anika Novitasari Anita Primastiwi Antonius Sahaduta Hamanay Beatrix Yarsilva Jega Benget Sardo Sinaga Budi Gunawan Cicilia Juari Danang Kurniawan, Danang Dewinda Amalia Syahputeri Dinda Ayu Nur Anisa Dita Nur Raifah Epsilandri Septyarini Feby Al Ghafuur Icha Felicia Isbah Kul Kariyah Jove Vernando Kristianus Ronaldo Jemani Maria Barek Welan Muhammad Hafizh Ilham Nur Anita Chandra Putry Rizka Nur Hanifah Safira Nurul Fajriati Salsabila, Unik Hanifah Sisilia Stefani Wuarlela Sri Mairani Julina Sukma Mindra Susanti Susanti Uum Helmina Chaerunisak Vincensia Adelia Bulu Widia Astuti Wihastinelahi Wihastinelahi Yunita Dete