Articles
<![CDATA[Pengaruh Profitabilitas, Kebijakan Hutang, Degree Of Operating Leverage Terhadap Nilai Perusahaan ]]>
<![CDATA[Aghlul Jannatun]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 2 No. 1 (2019): Januari (2019) - Juni (2019) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jad.v2i1.359
<![CDATA[Dalam menghadapi perkembangan zaman yang semakin cepat pada sektor perekonomian di Indonesia membuat perusahan berfikir untuk menemukan cara agar nilai perusahaan yang ada saat ini bisa bermanfaat untuk masa yang akan datang. Penelitian ini dilakukan untuk menguji pengaruh profitabilitas, kebijakan hutang dan dol (Degree of Operating Leverage ) terhadap nilai perusahaan yang terdaftar di Jakarta Islamic index (JII) selama periode Juni 2016 – Mei 2019. Populasi penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII).Pengambilan sampel ditentukan dengan menggunakan purposiv sampel. Terdapat 30 sampel dalam penelitian ini berdasarkan kriteria yang telah ditentukan. Berdasarkan penelitian yang telah dilakukan,hasil yang didapat menunjukkan bahwa profitabilitas,kebijakan hutang dan dol berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini dilakukan dengan pengujian regresi yang menunjukkan jika profitabilitas, kebijakan hutang dan dol semakin tinggi akan meningkatkan nilai perusahaan . Manfaat dari penelitian ini adalah sebagai salah satu pertimbangan investor dalam menentukan keputusan saat akan melakukan pengambilan keputusan investasi di suatu perusahaan.]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN REPUTASI KAP TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Kimia di Bursa Efek Indonesia Tahun 2013 – 2017) ]]>
<![CDATA[Akhmad Zaini]]>;
<![CDATA[Yuli Chomsatu]]>;
<![CDATA[Suhendro Suhendro]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[This study aims to analyze the effect of profitability on firm value, analyze the influence of inside ownership on firm value, analyze the influence of institutional holdings on firm value, and analyze the influence of KAP reputation on firm value in chemical companies listed on the Indonesia Stock Exchange in 2013-2017. This research is quantitative research. Where the data obtained is in the form of numbers which are then processed and analyzed to get an overview and relationship between the variables used. Data analysis used in this study is multiple linear regression analysis using SPSS as a tool. The results of this study indicate that there is a positive and significant effect on profitability on firm value, there is a positive and significant influence on the ownership of firm value, there is a positive and significant influence of institutional holdings on firm value, and there is a positive and significant influence on the firm's KAP reputation.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi struktur Modal ]]>
<![CDATA[Kiki Nurhalimah]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v3i2.2117
<![CDATA[Abstract: : Capital structure is a complex financial decision because it is related to other financial decision variables. This research aims to find out the factors that influence the capital structure. The population in this research is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was chosen from the purposive sampling method and obtained a sample of 8 pharmaceutical companies. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 21. The results of this study indicate that liquidity, business risk, company growth influence the company's capital structure. While profitability, company size, sales growth and asset structure have no effect on capital structure. The results of this research are expected to be a material consideration for company management in deciding policies on capital structure and providing information on users of financial statements for consideration of investment decisions.]]>
<![CDATA[Analisis Rasio Keuangan terhadap Kualitas Laba Perusahaan Makanan & Minuman yang Terdaftar di BEI ]]>
<![CDATA[Septiana Putri Hargyanti]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v4i1.2114
<![CDATA[Abstract : This study aims to determine the effect of company size, profitability, liquidity, leverage, and company values on earnings quality. The population in this study is the Food and Beverage company on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample was selected from the purposive sampling method and obtained a sample of 12 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 20. The results of this research show that company size has an influence on earnings quality. While profitability, liquidity, leverage, and firm value do not have an influence on earnings quality. The results of this research are expected to be an additional consideration for company management in the process of deciding taxation policies. And can be additional information for users of financial statements for consideration of investment decisions ".]]>
<![CDATA[KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DILIHAT DARI FAKTOR INTERNAL DAN EKSTERNAL (Studi Kasus pada Wajib Pajak Desa Bugel Kec. Godong Kab.Grobogan) ]]>
<![CDATA[Aulia Indira Lailyatussoqiba]]>;
<![CDATA[YULI CHOMSATU]]>;
<![CDATA[SUHENDRO SUHENDRO]]>
<![CDATA[ JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UTP Surakarta ]]>
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<![CDATA[The purpose of this study is to determine the internal factors ( knowledge and awareness of the taxpayer ) as well as external factors that affect the tax penalty tax compliance in paying land and buildings tax at Bugel Village . The object of this research is Bugel Village, which according to data at the Grobogan Central Bureau of Statistics in 2017 figures shows the difference between nominal payment realization and nominal target.  The technique of collecting sample in this study used simple random sampling with a total sample of 92 taxpayers , the sample calculation refers to the Slovin formula . Based on the results of multiple regression analysis assisted with SPSS, showed that knowledge of the tax does not affect the level of tax compliance in paying Land and Buildings tax in Bugel Village, while awareness of taxpayers and tax sanctions affect on taxpayer compliance in paying Land and building taxes in Bugel Village .]]>
<![CDATA[THE INFLUENCE OF FINANCIAL RATIO AGAINST THE STOCK RETURNS OF BANK COMPANIES IN INDONESIAN STOCK EXCHANGE IN 2014-2017 ]]>
<![CDATA[AJENG LAKSMI DEWANTI]]>;
<![CDATA[YULI CHOMSATU]]>;
<![CDATA[ENDANG MASITOH]]>
<![CDATA[ JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UTP Surakarta ]]>
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<![CDATA[The purpose of0this study was to examine the effect of financial ratios such as Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Price to Book Value (PBV) on stock returns on banking companies listed on the Stock Exchange in Indonesia. The number of samples in this study were 130 companies from 2014 to 2017 that had been selected0by purposive sampling method. The research method used is multiple linear regression analysis using SPSS version 22.0. The results of0this study indicate that the ROE variable partially has a positive and significant effect on stock0returns.]]>
<![CDATA[Pengaruh Jenjang Pendidikan dan Pemahaman Teknologi Informasi Terhadap Penyajian Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus Di Kampung Batik Laweyan) ]]>
<![CDATA[Rina Puji Hastuti]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ Accounthink Vol 2 No 02 (2017) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v2i02.914
<![CDATA[This research aims to know influence of knowledge level and information technology comprehensive on conformity of financial statement presentation based on SAK ETAP. Sample of this research is 100 batik’s craftsmen in Kampung Batik Laweyan Surakarta. Technique to collect sample is random sampling. Instrument of this research is questionnaire. Data which have been collected is analyzed by assumption classic testing and regression testing. The result of this research is knowledge level influences positively on conformity of financial statement presentation based on SAK ETAP. While, information technology comprehensive doesn’t influence positively on conformity of financial statement presentation based on SAK ETAP.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KEEFEKTIFAN SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIS APLIKASI ALFACART PADA PT SUMBER ALFARIA TRIJAYA, Tbk ]]>
<![CDATA[dea ayu kusuma wardani]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 4 No 1 (2020): UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/mmud.v4i1.6335
<![CDATA[ Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecanggihan teknologi, kemampuan pengguna, kinerja individual, dan pengetahuan SIA terhadap efektifitas sistem informasi akuntansi. Teknik analisis data dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini terdiri dari 51 orang karyawan alfamart dalam satu area coordinator yang menggunakan aplikasi alfacart. Hasil dari penelitian ini menunjukan bahwa kecanggihan teknologi tidak berpengaruh terhadap efektifitas sistem informasi akuntansi, sedangkan kemampuan pengguna, kinerja individual,dan pengetahuan SIA berpengaruh terhadap efekifitas sistem informasi akuntansi. Kata kunci : Alfamart, Alfacart, efektifitas sistem informasi akuntansi ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL ]]>
<![CDATA[Agustin Nur'aini]]>;
<![CDATA[Endang Masitoh]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 4 No 1 (2020) ]]>
Publisher : <![CDATA[Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan ]]>
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DOI: 10.23969/oikos.v4i1.2162
<![CDATA[Capital structure is one of the complex financial decisions because it is related to other financial decision variables. The purpose of this study is to analyze the factors that influence the capital structure with profitability as a moderating variable. The population in this study is the registered food and beverage sub-sector companies. on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 12 companies. The data analysis method uses the classical assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing company growth and business risk has no effect on capital structure, while liquidity has a negative and significant effect on capital structure, asset structure has a positive and significant effect on structure capital while profitability has a negative effect on capital structure. Profitability is not able to moderate the effect of company growth, business risk and asset structure on capital structure but profitability is able to moderate the effect of liquidity on capital structure.]]>
<![CDATA[PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN ]]>
<![CDATA[Anisa Wantifa Pratiwi]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v5i01.3470
<![CDATA[This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.]]>
