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All Journal Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Sari, Petty Aprilia
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Economics, Econometrics & Finance

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PROFIT MANAGEMENT PRACTICES IN CONSUMER GOODS COMPANIES WITH PROFIT QUALITY AS INTERVENING Sari, Petty Aprilia; Merida, Merida; Rays, Muh.
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11316

Abstract

This study aims to demonstrate empirically how the influence of ownership structure, tax planning, earnings management and earnings quality, and to investigate whether ownership structure, tax planning affects earnings management through the quality of earnings as an intervening variable. The data used in this study were obtained financial data from the financial statements of each company. The analysis method is path analysis using multiple regression with EViews version 12. The population used in this study is consumer goods company listed on the Indonesia Stock Exchange in 2018-2021, with a total sample of 9 companies. This research found that the variable institutional ownership, managerial ownership has no effect on earnings management, while tax planning have a effect on earnings management. Variable institutional ownership, managerial ownership has no effect on earnings quality, while tax planning have a effect on earnings quality. Earnings quality have negative influence the earnings management. The relationship of ownership structure variables in this case only institutional ownership, managerial ownership had no effect on the earnings management through quality of earnings as an intervening variable, while tax planning have a effect on the earnings management through quality of earnings as an intervening variable.
ELEMEN-ELEMEN YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMSI Purwanti, Purwanti; Sari, Petty Aprilia; Suhariyanto, Suhariyanto
COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i1.7795

Abstract

This study aims to find out empirically how the elements or factors of intangible assets, company size, funding decisions and profitability on increasing firm value. The presence of company value is very important because it is a good and bad picture of the state of a company and can be considered by potential investors before investing their funds in one company. The better to produce good company value, it is important for companies to explore possible fundamental factors that will have an impact on company value. The population used in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used purposive sampling method. Based on predetermined criteria obtained 9 companies. The method used in analyzing the data is using panel data regression with the help of Eviews version 9 which includes: descriptive statistics, model feasibility test, Chow test, Hausman test, Langrange multiplier test and coefficient of determination. The results of this study indicate that partially intangible assets and profitability have a significant effect on firm value, while firm size, funding decisions have no significant effect on profit growth.
PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS Hidayat, Imam; Sari, Petty Aprilia; Hakim, Mohamad Zulman; Abbas, Dirvi Surya
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.4454

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh total asset turnover, leverage dan profitabilitas terhadap financial distress pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2015-2019.Populasi penelitian ini meliputi seluruh perusahaan property dan real estate estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa total asset turnover tidak memiliki pengaruh terhadap financial distress, leverage berpengaruh negatif signifikan terhadap financial distress, profitabiliats berpengaruh positif terhadap financial distress dan manajerial dan likuiditas tidak memiliki pengaruh signifikan terhadap financial distress, dan total asset turnover, leverage dan profitabilitas secara bersama-sama berpengaruh terhadap financial distress.
REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY sari, petty aprilia; Hidayat, Imam; Goenawan, Yohanes August
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.14902

Abstract

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors
The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital Sari, Petty Aprilia; Hidayat, Imam
EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p163-171

Abstract

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure
Co-Authors Abbas, Dirvi Surya Hakim, Mohamad Zulman Imam Hidayat Merida, Merida purwanti, purwanti Rays, Muh. Suhariyanto Suhariyanto Yohanes August Goenawan, Yohanes August