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All Journal Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Primanomics : Jurnal Ekonomi & Bisnis Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma FINANCIAL : JURNAL AKUNTANSI Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Kebijakan Dividen, Profitabilitas dan Kepemilikan Institusional Terhadap Nilai Perusahaan Diintervensi Oleh Struktur Modal Putri, Parwanti Nuryoko; Haryati, Tantina
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8255

Abstract

The International Monetary Fund (IMF) revealed that global economic growth is declining due to inflation. The decline in economic growth has an impact on the banking sector, which plays a crucial role in maintaining economic stability. This research aims to examine and analyze the influence of dividend policy, profitability, and institutional ownership on firm value, with capital structure as an intervening variable. The objects of observation include banking sector businesses listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024. The sampling of sample entities was carried out using a purposive sampling approach, consisting of 11 entities over a period of 5 years, resulting in a total of 55 data units. The type of data in this research uses secondary data. This research uses the Partial Least Square (PLS) approach as an evaluation tool supported by the SmartPLS version 3.0 application. The results of this research show that dividend policy and profitability influence firm value, while institutional ownership and capital structure do not. Dividend policy and profitability influence capital structure, but institutional ownership does not influence capital structure. Capital structure is unable to intervene in the relationship between the three independent variables and firm value. Based on the research results, the R-square value of the company's value is 0.500, meaning that 50% of the variation in the company's value variable can be explained by the independent variable, while the remaining 50% is influenced by other variables. The R-square of the capital structure reaches 0.479, meaning that 48% of the variation in the capital structure variable can be explained by the independent variable, while the remaining 42% is influenced by other variables.
Keputusan Investasi, Keputusan Pendanaan, dan Sustainability Report Terhadap Nilai Perusahaan Rahmania, Siti Khodijah; Haryati, Tantina
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.24889

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh variabel keputusan investasi, keputusan pendanaan, dan sustainability report terhadap nilai perusahaanMetode Penelitian: Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023 dengan sampel sebanyak 31 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling dengan metode pengumpulan data skunder melalui annual report dan sustainability report dari www.idx.co.id dan web tiap perusahaan. Teknik analisis data dalam penelitian ini menggunakan PLS SEM.Originalitas/Novelty: Penelitian sebelumnya belum secara komprehensif menguji kombinasi variabel keputusan investasi, keputusan pendanaan, dan sustainability report dalam mempengaruhi nilai perusahaan.Hasil Penelitian: Keputusan investasi dan sustainability report memiliki pengaruh yang terhadap nilai perusahaan, sedangkan keputusan pendanaan tidak  pengaruh terhadap nilai perusahaan.Implikasi: Hasil penelitian ini dapat menjadi panduan bagi pelaku bisnis untuk lebih strategis dalam mengambil keputusan dan  mempertimbangkan aspek keberlanjutan. Research Objectives: This research seeks to investigate the extent to which investment decision-making, capital structure choices, and the disclosure of sustainability reports contribute to shaping the overall value of a company.Research Method: This research adopts a quantitative methodological approach. The population under investigation comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, with a final sample consisting of 31 firms. The sampling was conducted using a purposive sampling technique, while the data were collected through secondary sources, specifically from annual reports and sustainability reports obtained via the official IDX website (www.idx.co.id) and the respective corporate websites. The data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM).Originality/Novelty: Previous studies have not thoroughly examined the combined influence of investment decisions, financing decisions, and sustainability reporting on firm value in an integrated and comprehensive manner.Research Results: Investment decisions and sustainability reporting exert a significant influence on firm value, whereas financing decisions do not demonstrate a statistically meaningful impact on the company's valuation.Implications: The findings of this study may serve as a strategic reference for business practitioners in making more informed decisions, with greater emphasis on integrating sustainability considerations into corporate decision-making processes.
Determinants of Company Value with Profitability as a Moderating Variable for Companies in the IDX ESG Leaders Index Rohmah, Mufidatur; Sundari, Siti; Haryati, Tantina
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i7.10169

Abstract

This research aims to test and analyze the determinants of company value with profitability as a moderator for companies in the IDX ESG Leaders Index for the 2019-2023 period. The sample in this research was 15 companies selected through purposive samplingwith 5 years of observations so the number of observations is 75. Data analysis techniques usingSEM-PLS is assisted by Smart-PLS 3.0 software. The results of this research show that agency costs have an effect on company value, while ESG disclosure and financial distress have no effect on company value in the IDX ESG Leaders Index. Apart from that, profitability is able to mediate the effect of ESG disclosure and agency costs on company value, but profitability is not able to mediate the effect of financial distress on company value in the IDX ESG Leaders Index.
Determinan Tax Avoidance dengan Komisaris Independen sebagai Pemoderasi Yanti, Anisyah Firda; Haryati, Tantina; Vendy, Vicky
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3650

Abstract

This study employs a quantitative methodology and specifically examines the population of energy businesses that are publicly listed on the Indonesia Stock Exchange throughout the period from 2018 to 2022. This study used a purposive sampling strategy to choose a subset of 19 organizations with 95 observation data. The study incorporates the principles of agency theory and stakeholder theory. The employed methodology is panel data regression. The findings indicated that both leverage and capital intensity had no substantial impact on tax avoidance. Profitability has a negative and significant effect on tax avoidance, whereas inventory intensity has a positive and significant effect on tax avoidance. Independent commissioners lack the authority to regulate the level of borrowing and capital intensity employed for the purpose of tax avoidance. However, they possess the capability to minimize the influence of profitability and inventory intensity on tax avoidance.
Analisis Faktor-Faktor pada Pendampingan Sertifikasi Halal yang Mempengaruhi Tingkat Kepuasan Pelaku UMKM di Kecamatan Kenjeran Marshanda, Almira Yasmin; Haryati, Tantina
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pendamping sertifikasi halal memiliki peran penting dalam membantu pelaku UMKM dalam melakukan pendaftaran sertifikasi halal. Pelayanan yang tidak maksimal dapat mengurangi kepercayaan pelaku UMKM dalam mengurus sertifikat halal. Tujuan penelitian ini adalah untuk menganalisis faktor-faktor penting dalam pendampingan yang mempengaruhi kepuasan pelaku UMKM dan mengukur kepuasan pelaku UMKM secara. Kecamatan Kenjeran di Surabaya menjadi fokus pada penelitian ini, yang melibatkan 30 pelaku UMKM yang telah mendapatkan pendampingan sertifikasi halal. Uji penelitian yang digunakan adalah Importance Performance Analysis (IPA), yang hasilnya akan dipetakan menggunakan metode Diagram Kartesius, serta Customer Satisfaction Index (CSI). Hasil penelitian pada perhitungan IPA menunjukkan tingkat kesesuaian sebesar 97,57%. Dari 15 indikator terdapat 3 indikator yang merupakan faktor-faktor pendampingan yang mempengaruhi kepuasan pelaku UMKM yaitu indikator nomor 9 (Pengetahuan Pendamping), 11 (Solusi atas kendala), dan 12 (Kepuasan hasil pendaftaran) dalam Diagram Kartesuis yang mana hal ini memerlukan perbaikan dan peningkatkan. Perhitungan CSI berada pada rentang skala 81% - 100% yakni sebesar 87,50%, menunjukkan bahwa pelaku UMKM merasa “sangat puas” terhadap pendampingan yang diberikan. Penelitian ini dapat disimpulkan bahwa pendamping harus meningkatkan kualitas pendampingannya terutama pada indikator-indikator yang pendampingannya kurang memuaskan dan dapat mempertahankan atau meningkatkan indikator-indikator yang penilaiannya sangat memuaskan.
Pengungkapan ESG dan Kinerja Keuangan bagi Nilai Perusahaan Dimoderasi oleh Ukuran Perusahaan Khansa Hasna Nur Khairunnisa; Tantina Haryati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 6 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i6.2337

Abstract

The value of a company or business entity can reflect the condition and achievement of the business entity's goals. There are many aspects that are considered capable of influencing company value, some of which are Environmental, Social, Governance (ESG), Return on Assets (ROA), Return on Equity (ROE), and company size. This study seeks to explain how these aspects interact to influence company value. The research method used is quantitative by utilizing the annual reports of energy sector companies listed on the IDX for 2018-2022. The sampling technique in this study was purposive sampling and a sample of 16 companies was obtained. The data in this study was analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method using SmartPLS 3 software. The results of the study analysis prove that ESG and ROA disclosures are able to influence company value with a positive and significant influence, then ROE has not affected the value of a company. Apart from that, company size is unable to provide a moderating effect on the interaction between ESG disclosure, ROA or ROE with company value. However, even though the findings in this study show that there are aspects that have not been able to influence the value of a company, companies still have to pay attention to these aspects for the sustainability of their business in the future.
Pengaruh Corporate Social Responsibility, Likuiditas, Financial Distress Terhadap Agresivitas Pajak Dimoderasi Ukuran Perusahaan Widyanti, Rara Anggita Salsabila; Haryati, Tantina
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 10 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i10.2829

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh tanggung jawab sosial perusahaan, likuiditas, dan financial distress terhadap agresivitas pajak, dengan ukuran perusahaan sebagai variabel moderasi. Metode kuantitatif digunakan dalam penelitian ini. Penelitian ini menggunakan model persamaan struktural kuadrat terkecil parsial (PLS-SEM) sebagai metode analisis data. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar antara tahun 2018 dan 2022 di Bursa Efek Indonesia. Purposive sampling digunakan untuk memilih sampel penelitian ini, yang mencakup 17 perusahaan selama periode penelitian lima tahun. Temuan penelitian menunjukkan bahwa tanggung jawab sosial perusahaan dan financial distress berpengaruh signifikan terhadap agresivitas pajak, sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak. Ukuran perusahaan tidak mampu memoderasi pengaruh tanggung jawab sosial perusahaan, likuiditas, dan financial distress terhadap agresivitas pajak. Fenomena yang mendasari penelitian ini adalah tarif pajak Indonesia yang tidak stabil selama lima tahun terakhir, yaitu tahun 2018 hingga 2022. Indonesia mengalami kerugian yang cukup besar akibat praktik perpajakan yang agresif, dan perusahaan pertambangan memberikan kontribusi yang besar terhadap produk domestik bruto, namun penerimaan pajak mereka belum maksimal.
Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia Haryati, Tantina; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2272

Abstract

The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG  and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG  and ICSR  indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG  and ICSR  features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.
Analisis Aplikasi Sakti Terhadap Efektifitas Penyusunan Laporan Keuangan dengan Mediasi Komitmen Pimpinan Tauristasari, Lila; Gideon Setyo Budiwitjaksono; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3571

Abstract

The purpose of this research to examine the influence of understanding accrual-based government accounting standards, utilization of the SAKTI application and competence on the effectiveness of preparing financial reports with leadership commitment as a mediation variable in the work unit of the Ministry of Education, Culture, Research and Technology. The population to be studied are Computer Recording Officers, namely SAKTI Application Operators and Accounting/Verification Officers, namely Commitment Making Officers who are involved in preparing financial reports at the Budget User Authorization Accounting Unit (UAKPA) level at the Working Unit of the Ministry of Education, Culture, Research and Technology with totaling 75 respondents. The data used in this research was analyzed using the Partial Least Square (PLS) approach with the help of the smart PLS 3.0 analysis tool. Based on the measurement results, it shows that Understanding Accrual-Based Government Accounting Standards has an influence on the Effectiveness of Preparing Reports, Utilization of the SAKTI Application has an influence on the Effectiveness of Preparing Financial Reports, Competence has an influence on the Effectiveness of Preparing Financial Reports, Understanding Accrual-Based Government Accounting Standards have an influence on the Effectiveness of Preparing Financial Reports through the Commitment of Employee Work Leaders, Utilization of the SAKTI Application has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders, Competence has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders.
Pengaruh CSR, GCG, dan Capital intensity Terhadap Tax Avoidance Farizah Nur Amalia; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3731

Abstract

The purpose of this study is to demonstrate the impact of CSR, GCG (independent commissioners and audit committees), and capital intensity on tax evasion techniques using firm size as a moderator. This study focuses on property and real estate firms that were listed in the IDX from 2019 to 2022. The study collected samples using the purposive sampling approach, with a total of 52 samples. In this work, a quantitative method was used, with PLS-SEM data analysis performed using the SmartPLS 3 tool. The study's findings indicate that while CSR and independent commissions have no effect on tax avoidance, audit committees and capital intensity do have an impact. Next, the size of the company as a moderating variable can influence the relationship between CSR and the audit committee on tax avoidance, but the size of the company cannot influence the relationship between independent commissions and modal intensity on tax avoidance.
Co-Authors Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anggraeni, Eirene Dewi Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Bhakti, Ilham Dio Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Dwi Wulandari, Natalia Eirene Dewi Anggraeni Eka Purna Yudha Elsa Sabrina Agustia Elyana Putri Nur Fitri Endah Susilowati Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Fitri Nur Komariyah Galuh Candra Mustika Dewi Gandini, Aulia Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kuncoro, Dyas Aji Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Ken Rafly Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Noviani, Siti Alya Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putranti, Fani Anggraeni Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rabbani, Maharani Putri Rafli Syahrul Hikam Rahma, Anidya Rahmah, Dian Nailur Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Salsabila, Anisa Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Ulfa Puspa Wanti Widodo Vicky Vendy Waninghiyun, Vidya Hangialevi Wardhana, Ferdy Widyanti, Rara Anggita Salsabila Wijayanti, Nanda Debi Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain