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All Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Neraca Manajemen, Akuntansi, dan Ekonomi
Pangastuti, Dyah Ani
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Economics, Econometrics & Finance Environmental Science

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PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Listyowati, Listyowati; Claresta, Natalia Mutiara; Pangastuti, Dyah Ani
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i1.11850

Abstract

Penelitian ini tujuannya yaitu untuk mengeksplorasi pengaruh kinerja keuangan, yang diukur dengan Return On Asset (ROA), dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan di industri makanan dan minuman yang terdaftar di (BEI). Penelitian ini mencakup data selama periode 2018 hingga 2022. Menggunakan pendekatan kuantitatif, penelitian ini melibatkan 84 perusahaan dalam populasi, namun hanya 24 perusahaan yang dipilih sebagai sampel melalui teknik purposive sampling. Data yang dianalisis adalah data sekunder yang diperoleh dari situs web resmi Bursa Efek Indonesia. Proses analisis dilakukan dalam beberapa tahap, dimulai dengan analisis statistik deskriptif, pengujian asumsi klasik, hingga penerapan analisis regresi berganda. Untuk menguji model regresi, digunakan uji F, sementara uji R² digunakan untuk menilai seberapa besar pengaruh variabel independen terhadap variabel dependen. Selain itu, uji t digunakan untuk menguji pengaruh masing-masing variabel secara terpisah. Berdasarkan hasil analisis selama lima tahun terakhir, ROA terbukti memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, yang berarti peningkatan ROA diikuti dengan peningkatan nilai perusahaan. Di sisi lain, CSR menunjukkan pengaruh negatif yang tidak signifikan, yang mengindikasikan bahwa kegiatan tanggung jawab sosial perusahaan belum memberikan kontribusi yang signifikan terhadap peningkatan nilai perusahaan di sektor ini.
Strategi Peningkatan Kinerja Manajemen Keuangan dan Non Keuangan: Pendekatan Balance Scorecard Nisa, Gifta Khairul; Pangastuti, Dyah Ani; Parawijati, Parawijati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.01

Abstract

This study aims to describe the performance of school-based financial and non-financial management using a balanced scorecard approach. This research focuses on the public sector which describes the performance at SMK Al-Fattah Kalitidu, Bojonegoro Regency, East Java. The method used is a quantitative descriptive. The sample in this study amounted to 112 respondents. The analytical tool used in this study uses SPSS software. The results of the study show that the performance of the financial perspective at Al-Fattah Kalitidu Vocational School in the 2021-2022 academic year is quite economical, quite efficient, and very effective. The customer aspect also shows that SMK Al-Fattah Kalitidu is in the very good category. While the internal business perspective includes two aspects, namely the aspect of innovation is in the very good category and after-sales service is in the good category. Also from a learning and growth perspective, Al-Fattah Kalitidu Vocational School is in a very satisfying category. This research provides an understanding of school success in managing financial aspects, customer service, internal business, and student learning and growth.
Ukuran Perusahaan dan Tax Avoidance: Peran Moderasi Kepemilikan Institusional Lestari, Heppy Widya; Subiyantoro, Edy; Pangastuti, Dyah Ani
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.15

Abstract

This research explores the influence of firm size on tax avoidance and the moderating role of institutional ownership in the manufacturing sector, specifically in the food and beverage subsector. The manufacturing sector plays a crucial role in providing essential food and beverage products to society. In a dynamic business environment with stringent tax regulations, tax avoidance practices have become a significant concern. The study aims to understand how firm size affects tax avoidance behavior and how institutional ownership moderates this relationship. Findings will contribute insights for better tax planning strategies, compliance, and governance in the food and beverage manufacturing industry. The research results show that company size has a significant positive effect on the tax avoidance variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange.
Co-Authors Claresta, Natalia Mutiara Lestari, Heppy Widya Listyowati Listyowati Nisa, Gifta Khairul Parawijati, Parawijati Subiyantoro, Edy