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All Journal Akuntansi Prima Intelektual : Jurnal Penelitian Dosen Akuntansi
Purnamasari, Atika
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Likuiditas Dan Modal Kerja Terhadap Return on Equity (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1216.091 KB) | DOI: 10.61635/jin.v1i1.72

Abstract

Introduction/Main Objectives: To determine the effect of liquidity and working capital on profitability in food and beverage sub-sector companies listed on the Indonesia stock exchange in 2018-2020. Background Problems: The empirical condition of the profitability of food and beverage companies as measured using return on equity (ROE) in the last 3 years has fluctuated. Novelty: Decision Analysis to invest in the company's working capital and be able to manage its receivables correctly by using the right calculation. Research Methods: sampling technique used purposive sampling and obtained 18 companies, with analysis of the data used the computer Statistical Program for Social Science (SPSS). Finding/Results: The size of the company's liquidity will not affect the return on equity of the food and beverage sector companies and the number of products sold will also be greater, which will then be followed by the greater the profit the company will earn. Conclusion: The liquidity variable has no effect on return on equity, while working capital partially has a significant effect on return on equity.
Pengaruh Proporsi Dewan Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan Perusahaan (Studi terhadap Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021) Riahman Damanik, Erdy; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1195.706 KB) | DOI: 10.61635/jin.v1i1.73

Abstract

Introduction/Main Objectives: To determine the effect of the proportion of independent commissioners and audit committees on the financial performance of food and beverage companies listed on the IDX in 2017-2021. Background Problems: The growth of the industrial sector experienced the sharpest growth in this sectoral index, triggered by the increase in the consumptive behavior of the Indonesian people. Novelty: For IDX30 indexed companies for the 2018-2019 period, the board of directors and committee boards have influence over ROE and independent commissioners have no influence over ROE. Research Methods: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Finding/Results: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Conclusion: Companies are advised to monitor and control the use of debt because it will affect profitability.
Analisis Pengendalian Biaya Bahan Baku dengan Menggunakan Metode Economic Order Quantity (EOQ) Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1035.5 KB) | DOI: 10.61635/jin.v1i2.104

Abstract

Introduction/Main Objectives: To analyze raw material cost control at PT Indo Porcelain using the Economic Order Quantity (EOQ) method. Background Problems: Controlling the most appropriate raw material inventory so that production activities are not disrupted and funds invested in material inventory are not excessive. Novelty: Re-testing the EOQ method in different companies as well as the time of research. Research Methods: Using the EOQ method is used to determine the optimal number of orders and the frequency of ordering raw materials that must be made by a company to minimize inventory and ordering costs. Finding/Results: By implementing the EOQ method, the company is able to control raw material costs effectively. Conclusion: The EOQ method is effective in controlling raw material costs in companies where research is carried out in increasing the efficiency of procurement of raw materials and optimizing the use of resources.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Pada Prusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Periode 2016-2021 Riahman Damanik, Erdy; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.150

Abstract

Introduction/Main Objectives: To test the effect of profitability and leverage on company value with dividend policy as an intervening variable in automotive and component companies listed on the Indonesian Stock Exchange in 2016-2021. Background Problems: he increasing number of new manufacturing companies emerging in Indonesia in various fields, resulting in increasingly tight competition between business actors. Novelty: Retesting the same variables by previous researchers by adding intervening variables. Research Methods: This study uses a type of hypothesis testing or causal research using secondary data on 6 Companies and the data analysis technique used is multiple linear regression with the help of the SPSS 25 program. Findings/Results: Profitability does not have a significant effect on company value through dividend policy, leverage has a significant effect on company value through dividend policy, simultaneously profitability and leverage have a significant effect on company value through dividend policy.. Conclusion: Company dividends are stored in the form of retained earnings so that they can be useful for financing future company investments and use retained earnings as business capital so that companies maximize internal capital, reduce debt as external capital
The Effect of Accounting Conservatism and Financial Distress on Tax Avoidance With Executive Characteristics as Moderating Variables: Empirical Study on Manufacturing Companies in The Food and Beverage Sub-Sector Listed on the IDX in 2019-2021 Purwanti; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.190

Abstract

Introduction/Main Objectives: To analyze the effect of accounting conservatism and financial distress on tax avoidance with executive characteristics as a moderating variable. Background Problems: The government wants to continue to increase state revenues through taxes to finance government administration while for corporate taxpayers in this case, namely tax companies. Novelty: Adding moderating variables to the test and using eviews as an analysis tool. Research Methods: This is a quantitative study with a total of 39 companies determined by purposive sampling technique and using eviews as an analysis tool. Findings/Results: The variables of accounting conservatism and financial distress, both partially and simultaneously, do not have a significant effect on tax avoidance. The variable of accounting conservatism does not have a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. The variable of financial distress has a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. Conclusion: In an effort to reduce the amount of tax avoidance, the government should review the tax legislation policy with events in the field.
FAKTOR-FAKTOR FINANSIAL PENENTU MARKET VALUE PERUSAHAAN TRANSPORTASI DAN LOGISTIK Muh. Rays; Purnamasari, Atika
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7639

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari variabel profitabilitas, total perputaran aset, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Lingkup pengujian ini mencakup perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Data dalam pengujian ini bersumber dari laporan keuangan tahunan. Teknik perolehan sampel menggunakan pendekatan purposive sampling dan menghasilkan 80 data perusahaan dengan periode lima tahun. Hasil uji menunjukkan profitabilitas mempunyai berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh negatif signifikan. Sementara itu, total perputaran aset dan struktur modal tidak mempunyai pengaruh signifikan terhadap nilai perusahaan. Penelitian ini menunjukkan bahwa perlunya manajemen perusahaan untuk fokus pada peningkatan profitabilitas sebagai strategi utama dalam menciptakan nilai bagi pemegang saham. Selain itu, investor disarankan untuk lebih memperhatikan rasio profitabilitas dibandingkan hanya melihat ukuran perusahaan atau efisiensi aset. Penelitian ini memberikan sudut pandang baru terhadap empat variabel keuangan utama selama masa ketidakpastian ekonomi, khususnya pada sektor transportasi dan logistik yang sangat terdampak pandemi. Penelitian ini juga memberikan kontribusi empiris dalam memperkuat pemahaman bahwa nilai perusahaan lebih ditentukan oleh faktor internal yang mencerminkan kinerja riil, bukan semata-mata ukuran atau struktur modal.
JEJAK AUDIT DAN LABA DI ERA TRANSISI ENERGI: ANALISIS NILAI PERUSAHAAN BERBASIS ESG DISCLOSURE Purnamasari, Atika; Husin
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7651

Abstract

Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance (ESG) disclosure, kualitas audit, dan profitabilitas terhadap nilai perusahaan pada sektor energi dan barang baku yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan menggunakan data sekunder berupa annual report dari 112 sampel data perusahaan dengan teknik pengambilan sampel purpose sampling. Data dianalisis menggunakan software SPSS 25 dengan metode analisis yang digunakan pada penelitian ini yaitu uji statistic deskriptif, uji asumsi klasik (normalitas, multikoliearitas, heteroskedastisitas), analisis linear berganda, uji statistic (t), uji simultan (F), dan koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa kualitas audit dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan governance disclosure berpengaruh negatif signifikan. Sementara itu, environmental dan social disclosure tidak terbukti berpengaruh signifikan. Secara simultan variabel environmental, social, governance (ESG) disclosure, kualitas audit, dan profitabilitas terbukti terdapat pengaruh terhadap nilai perusahaan. Temuan ini menegaskan bahwa faktor keuangan internal dan kredibilitas audit lebih dipertimbangkan investor dibandingkan pengungkapan ESG di pasar modal Indonesia. Implikasi praktis dari penelitian ini adalah perusahaan perlu meningkatkan profitabilitas dan menjaga kualitas audit eksternal sebagai sinyal kredibilitas kepada investor, sekaligus melakukan pengungkapan ESG yang lebih substantif agar memiliki nilai tambah. Kebaharuan penelitian terletak pada kombinasi analisis ESG disclosure, kualitas audit, dan profitabilitas secara simultan pada sektor energi dan barang baku di tengah periode krisis dan transisi energi 2020–2023, serta pada temuan berbeda bahwa governance disclosure justru berdampak negatif terhadap nilai perusahaan.
Co-Authors Husin Muh. Rays Purwanti Riahman Damanik, Erdy