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All Journal JURNAL RISET AKUNTANSI GOING CONCERN LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Fokus Ekonomi JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Majalah Ilmiah Bijak Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Citra
Nursita, Meta
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Nursita, Meta
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.32435.2021

Abstract

This study aimed to examine the impact of accounting profit, operating cash flows, investment cash flows, financing cash flows and company size to stock returns on manufacturing firms sector for consumption by the corporate listed and registered under the Indonesia Stock Exchange within 2014 - 2016. This study employed Purposive Sampling method with a total of 39 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that accounting profit had partially significant impact on stock return; operating cash flows no had significant impact on stocks return; investment cash flows, and financing cash flows had no significant impact on stock return and company size had significant impact on stocks return. in addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on stock return.
The Influence of Financial Performance, Independent Commissioners, and Tax Avoidance on Company Value Sidi Syahrozi, Teuku Muhammad; Nursita, Meta
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3707

Abstract

This research aims to determine the influence of financial performance, independent commissioners and tax avoidance on company value. This research was conducted in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population in this study amounted to 92 companies. The sample was selected using a purposive sampling technique which selected companies using several criteria, so that the total sample obtained was 13 companies. The method used to analyze the influence of independent variables on the dependent in this research is panel data regression analysis using Eviews 9 software. The results of this research show that financial performance, independent commissioners, and tax avoidance together influence company value, financial performance has an significant influence to company value, independent commissioners do not have a significant effect on company value, tax avoidance does not have a significant effect on company value
Pengaruh Intensitas Aset Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaraan Pajak Witanti, Riska Rokhmah; Nursita, Meta
Reformasi Administrasi Vol. 11 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v11i1.3578

Abstract

Penelitian ini bertujuan untuk memperoleh secara empiris pengaruh Aktiva Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Jenis penelitian yang digunakan adalah kuantitatif dengan metode asosiatif. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018–2020. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Jumlah perusahaan yang dijadikan sampel penelitian sebanyak 11 perusahaan dengan periode penelitian 5 (lima) tahun, sehingga diperoleh data observasi sebanyak 55 perusahaan. Pengolahan data menggunakan Program Microsoft Office Excel dan Program Statistik Eviews 12 dengan mengumpulkan data-data terkait kemudian menganalisis statistik deskriptif, uji kesesuaian model, uji asumsi klasik, analisis regresi data panel, uji statistik F, uji statistik t dan koefisien determinasi. Hasil uji statistik F menunjukkan bahwa Intensitas Aset Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan berpengaruh secara simultan terhadap Penghindaran Pajak. Hasil uji statistik t menunjukkan bahwa Intensitas Aset Tetap dan Intensitas Persediaan secara parsial tidak berpengaruh terhadap penghindaran pajak, Pertumbuhan Penjualan secara parsial berpengaruh terhadap Penghindaran Pajak.  
How Capital Structure, Business Growth and Tax Planning Affect Company Value Octavia, Rima; Nursita, Meta
Majalah Ilmiah Bijak Vol. 21 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i1.3583

Abstract

This research aims to find out and obtain empirical evidence regarding the influence of Capital Structure, Company Growth, and Tax Planning on company value. This research is included in the type of associative quantitative research. The population in this research is properties & real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 observation period. Sampling was carried out using purposive sampling technique. The data obtained was analyzed using multiple linear regression using E-views 12 software. The results of this research show that simultaneously Capital Structure, Company Growth and Tax Planning have an influence on Company Value. Partially, Capital Structure and Tax Planning have no effect on Company Value. Meanwhile, company growth partially has an influence on company value
Changes in Initial Return Due to Changes in Company Size, Company Age and Debt Equity Ratio: Evidence from the Indonesian Companies Going Public Ratnasari, Fina; Nursita, Meta; Handayani, Puspita
Majalah Ilmiah Bijak Vol. 20 No. 2: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v20i2.3222

Abstract

This research is an empirical study that aims to examine the influence of these factors, namely company size, company age, and debt to equity ratio (DER). The data used in this study is secondary, using financial statements that have been reported to the Indonesia Stock Exchange. The research sample consisted of 217 companies that conducted IPOs on the Indonesia Stock Exchange in the period 2018 to 2021. Data analysis was performed using multiple linear regression methods to test whether the independent factors had a positive influence on the dependent factor. The existence of companies that conduct IPOs provides an opportunity for investors to obtain initial returns. Initial return is obtained from the difference in price when the investor sells the stock compared to the price when buying it. This research aims to publish accredited national journals as expected output.  
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
The Use of Operating Cash Flow and Managerial Ownership Against Accounting Conservatism Nursita, Meta; Ratnasari, Fina; Handayani, Puspita
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4503

Abstract

This study investigates the impact of operating cash flow and managerial ownership on accounting conservatism in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs a purposive sampling method, with a sample size of 57 companies listed on the IDX within the specified period. The data analysis process includes descriptive statistical testing, multicollinearity testing, overall model testing, regression model feasibility testing, and hypothesis testing. Panel data regression analysis is the statistical method utilized in this research. The findings reveal that operating cash flow partially influences accounting conservatism, managerial ownership also has a partial effect on accounting conservatism, and collectively, both variables significantly impact accounting conservatism. The study aims to provide practical value, enabling businesses and the public to better understand the role of operating cash flow and managerial ownership in fostering accounting conservatism, particularly in companies listed on the IDX.
Edukasi Pemanfaatan Keuangan Digital Dikalangan Remaja SMK Techno Media Karlina, Lilis; Nursita, Meta; Astuti, Reni
Jurnal Abdi Citra Vol. 1 No. 1 (2024): Jurnal Abdi Citra Volume 1 Nomor 1 Februari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i1.36

Abstract

Digitalization brings new business models and players, and changes consumer behavior and the economic-financial landscape. New business models that prioritize convenience are quickly accepted by society. Digitalization also gives rise to a new paradigm regarding data which is not only seen as contributing to the creation of innovation and increased efficiency. These fundamental changes provide a policy challenge, namely to find a balance point between efforts to optimize digital innovation opportunities and mitigate emerging risks. Techno Media Vocational School is a broadcasting vocational school which carries out its activities under the auspices of the Ministry of Education and Culture. Techno Media Vocational School in the implementation of its education has utilized several electronic media in it and digitalization for the world of education is very useful for preparing a generation that is competitive in the 4.0 era. The community service team's activities are carried out in a measurable manner with the output target being that Techno Media Vocational School students expand their knowledge and digitalization processes which are increasingly developing rapidly in the 4.0 era and provide the best solutions in choosing the use of digitalization in the 4.0 era. The results of activities in the context of community service will be published in a community service journal. Digitalisasi menghadirkan model bisnis dan pemain baru, serta mengubah perilaku konsumen dan lanskap ekonomi-keuangan. Model bisnis baru yang mengedepankan kemudahan, secara cepat diterima oleh masyarakat, Digitalisasi juga memunculkan paradigma baru tentang data yang bukan saja dipandang berkontribusi pada terciptanya inovasi dan peningkatan efisiensi, Perubahan mendasar tersebut memberikan tantangan kebijakan yaitu untuk mencari titik keseimbangan antara upaya mengoptimalkan peluang inovasi digital dengan memitigasi risiko-risiko yang muncul. SMK Techno Media merupakan sekolah kejuruan ilmu broadcasting yang dalam pelaksanaan kegiatannya dibawah naungan kementrian Pendidikan dan kebudayaan. SMK Techno Media dalam pelaksanaan pendidikannya telah memanfaatkan beberapa media elektronik didalamnya dan digitalisasi bagi dunia pendidikan sangat bermanfaat untuk menyiapkan generasi yang berdaya saing di era 4.0. Kegiatan tim pengabdian masyarakat dilakukan secara terukur dengan target luaran menjadikan para siswa-siswi SMK Techno Media Memperluas pengetahuan dan proses digitalisasi yang semakin berkembang cepat di era 4.0 dan memberikan solusi terbaik dalam memilih penggunaan digitalisasi di era 4.0. Hasil dari kegiatan dalam rangka pengabdian kepada masyarakat ini akan dipublikaskan dalam sebuah jurnal pengabdian masyarakat.
Pertumbuhan Perusahaan, Komisaris Independen dan Keputusan Investasi Terhadap Nilai Perusahaan Ardiansyah, Alifah Sekar; Nursita, Meta
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i2.26101

Abstract

Penelitian ini adalah penelitian kuantitatif asosiatif yang bertujuan untuk menguji serta menganalisis pengaruh Pertumbuhan Perusahaan, Komisaris Independen dan Keputusan Investasi terhadap Nilai Perusahaan pada perusahaan sektor properties real estate periode 2018-2023. Pemilihan sampel mengunakan teknik purposive sampling sehingga didapat sampel penelitian sebanyak 90 sampel dari 15 perusahaan. Teknik analisis data dalam penelitian ini adalah analisis regresi data panel yang diolah menggunakan program Eviews 12. Hasil penelitian secara simultan menunjukan bahwa pertumbuhan perusahaan, komisaris independen dan keputusan investasi berpengaruh dan signifikan terhadap nilai perusahaan. Secara parsial variabel pertumbuhan perusahaan berpengaruh terhadap nilai perusahaan, sedangkan komisaris independen dan keputusan investasi tidak berpengaruh terhadap nilai perusahaan.
Co-Authors Ardiansyah, Alifah Sekar Fina Fitriyana Jelanti, Desi Khuliqi, Khusnul Khuluqi, Khusnul Lilis karlina, Lilis Napisah, Napisah Pratomo, Nugroho Widhi Puspita Handayani Putri, Yolanda Gusvia Ratnasari, Fina Rima Octavia Sanulika, Aris Setyaningrum, Indah Sidi Syahrozi, Teuku Muhammad Witanti, Riska Rokhmah