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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL SIPIL STATIK JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Jurnal Ilmu Ekonomi ASET INFOKAM Jurnal Penelitian Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Proceeding SENDI_U DERIVATIF Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business JURNAL EKONOMI MANAJEMEN AKUNTANSI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial YUME : Journal of Management JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Peduli Masyarakat JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah ASET Journal of Earth and Marine Technology (JEMT) Jurnal Bisnis Mahasiswa Akuntansi'45 Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora IIJSE
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Transportation Other

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FAKTOR PENENTU NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Poerwati, Rr. Tjahjaning; Nurhayati, Ida; Kartika, Andi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.430

Abstract

This study aims to test and analyze the effect of Profitability, Capital Structure, Dividend Policy, and Firm Growth on Firm Value in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data used is in the form of secondary data obtained from the firm's financial statements. This study used purposive sampling techniques with a total sample of 63 companies that met the criteria from 2018 to 2020. The regression model used in this study is a multiple linear regression model. The results showed that Profitability and Dividend Policy have a positive and significant influence on the value of the firm. The Capital Structure has a positive and insignificant influence on the value of the firm. Meanwhile, Firm Growth has a negative and insignificant influence on Firm Value.
Pengaruh struktur modal, likuiditas, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan Mahanani, Heni Tri; Kartika, Andi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.834 KB) | DOI: 10.32670/fairvalue.v5i1.2280

Abstract

The value of the company is a very importand part for the company, because it can be a reference for investors to see the survival of a company in the coming year. For example in manufacturing companies in the banking sector. To see the increasing value of the company, external and internal parties will pay attention to several factors that can affect the value company. This study aims to examine and analyze the effect of capital structur, liquidity, firm size, and profitability on firm value. The population used in this study are manufacturing companies in the banking sector listed on the Indonesian Stock Exchange for the period 2018-2021. The sample used is 138 using the purposive sample method. The data analysis technique used multiple regression analysis yechnique using the SPSS 16 program.the resut obtained in this study are the capital structure has no effect on firm value, liquidity has a significant positive effect on value, firm size has a significant positive effect on firm value, and profitability does not affect the value of the company.
Pengaruh karakteristik perusahaan terhadap pengungkapan akuntansi sumber daya manusia Istiawan , Agus; Kartika, Andi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2421

Abstract

This study aims to examine the effect of firm size, profitability, firm age, product diversification, ownership concentration on HR accounting disclosures in banking companies in Indonesia. The study used quantitative descriptive methods. The sample in this study, namely banking companies listed on the Indonesia Stock Exchange and publishing company financial statements consistently for 3 consecutive years, from 2018 to 2020. The analysis technique used in this study is multiple regression with the SPSS test tool. The results of the study indicate that firm size has a significant positive effect on HR accounting disclosures, profitability has a significant positive effect on HR accounting disclosures, company size has a significant positive effect on HR accounting disclosures, product diversification has a significant positive effect on HR accounting disclosures, ownership structure has a significant positive effect on HR accounting disclosures. HR accounting disclosures.
Analisis perbandingan kinerja keuangan berdasarkan psak 23 dan psak 72 mengenai pendapatan pada perusahaan manufaktur Siwi, Trianggunani Purnaning; Kartika, Andi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2784

Abstract

This research was conducted to analyze the comparison of financial performance based on PSAK 23 and 72 regarding earnings in manufacturing companies. This research was conducted in the manufacturing sector because it is considered as one of the sectors that have an impact on the issuance of PSAK 72 and replaces the rules of PSAK 23 which were previously used by this sector. This research is a comparative study using quantitative descriptive analysis techniques and sample collection techniques by collecting secondary data on pharmaceutical subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) with certain criteria through the financial statements of each company using the SPSS version 26 program. The population used in this study is the pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2020. The results of this study show that only in the price accounting ratio there is a significant difference when implementing PSAK 72. With the new rules regarding PSAK 72, can make financial statements with real / real income, due to income that has not been completed with transactions, so it cannot be recognized as income. Therefore, the value of revenue in 2020 for each company will be smaller than the value of revenue when it was still applying PSAK 23.
DETEKSI PENGHINDARAN PAJAK: LEVERAGE, RETURN ON ASSET, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL DI INDONESIA Kartika, Andi; Fitriati, Ika Rosyada
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.212

Abstract

This study examines the effect of leverage, Return On Assets (ROA), firm size, and institutional on tax avoidance. This study uses the subject of manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2020 to 2022. The total sample used in this study is 75 manufacturing companies with a research period of 3 years. The sample was selected by purposive sampling method. The relationship and influence between variables is explained using multiple regression analysis method. The results showed that return on assets and firm size had a positive effect on tax avoidance, meanwhile, leverage and institutional have not been able to prove their influence on tax avoidance.
The Effect Of Capital Intensity, Leverage, Profitability, And Firm Size On Tax Aggressivity Noviyanti, Diah Ayu; Kartika, Andi; Ma'sum, Muhammad Ali
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.6157

Abstract

This study aims to examine the effect of Capital Intensity, Leverage, Profitability, and Company Size on Tax Aggressiveness. This study uses multiple linear regression analysis with the SPSS (Statistical Package for Social Sciencess) program. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange during the observation period 2017-2022. The sampling technique used in this study was purposive sampling method, which is a sampling technique based on criteria determined by the researcher. Based on the sample selection criteria, 48 research data were obtained. The results of this study indicate that: (1) Capital Intensity has a positive and significant effect on Tax Aggressiveness; (2) Leverage has no effect on Tax Aggressiveness; (3) Profitability has no effect on Tax Aggressiveness; (4) Company Size has a positive and significant effect on Tax Aggressiveness.
The Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba Afifah Fadhilah; Andi Kartika
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.593

Abstract

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020. The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.
Pengaruh Leverage Dan Capital Intensity Terhadap Agresivitas Pajak Dalam Profitabilitas Sebagai Moderasi Kusumawati, Annisa; Kartika, Andi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.54752

Abstract

Agresivitas pajak perusahaan adalah kegiatan rekayasa penghasilan kena pajak yang disusun dengan tindakan perencanaan pajak baik dilakukan menggunakan cara-cara legal yaitu penghindaran pajak atau cara-cara ilegal yaitu penggelapan pajak. Tujuan penelitian ini untuk menguji pengaruh leverage dan capital intensity dalam profitabilitas sebagai moderasi pada perusahaan industrials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Metode penelitian ini menggunakan penelitian kuantitatif dengan data sekunder berupa laporan keuangan perusahaan. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda dan moderated regression analysis dengan bantuan IBM SPSS Statistic 26. Hasil analisis data menunjukan bahwa leverage berpengaruh negatif signifikan terhadap agresivitas pajak, capital intensity tidak berpengaruh terhadap agresivitas pajak, profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak, profitabilitas memperkuat pengaruh leverage terhadap agresivitas pajak dan profitabilitas memperkuat pengaruh capital intensity terhadap agresivitas pajak. Kata kunci: agresivitas pajak, capital intensity, leverage, profitabilitas
Digitalisasi UMKM Desa Turunrejo: Transformasi Pembayaran menuju Era Modern Yuliyanti, Eka; Turmudhi, Anis; Kartika, Andi; Fadhila, Zati Rizka; Rosyid, Azis Nur
Jurnal Peduli Masyarakat Vol 6 No 4 (2024): Jurnal Peduli Masyarakat: Desember 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v6i4.5191

Abstract

Program pengabdian masyarakat bertema "Digitalisasi UMKM Desa Turunrejo: Transformasi Pembayaran Menuju Era Modern" bertujuan untuk meningkatkan kemampuan 25 pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Turunrejo dalam mengadopsi teknologi pembayaran digital. Kegiatan ini dimulai dengan persiapan berupa koordinasi dengan perangkat desa, pemetaan kebutuhan peserta, serta penyusunan materi pelatihan dan modul. Tahap pelaksanaan mencakup sosialisasi manfaat teknologi pembayaran digital, pelatihan teknis penggunaan e-wallet dan pembuatan QRIS, serta pendampingan langsung di tempat usaha untuk memastikan penerapan teknologi berjalan efektif. Hasil program menunjukkan bahwa peserta merasakan manfaat berupa percepatan transaksi, peningkatan keamanan keuangan, dan akses pasar yang lebih luas, meskipun beberapa tantangan, seperti rendahnya literasi digital dan keterbatasan fasilitas teknologi, masih harus diatasi. Evaluasi melalui survei dan wawancara menunjukkan antusiasme peserta yang tinggi, menjadikan program ini langkah awal yang penting dalam mendorong inklusi keuangan dan pengembangan ekosistem ekonomi digital di Desa Turunrejo.
DETEKSI MANAJEMEN LABA: PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW (Studi Empiris Perusahaan Manufaktur di Indonesia) Kartika, Andi; Janah, Afifatul; Hardiyanti, Widhian
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.260

Abstract

This study aims to identify profit management in manufacturing companies listed on the Indonesia Stock Exchange based on the factors that influence it, namely: tax planning, deferred tax burden, deferred tax assets, managerial ownership, and free cash flow. Profit management is measured using a profit distribution approach. The sampling method uses purposive sampling with a research period of 2018 to 2020. The relationship and or influence between variables is explained using Multiple Linear Regression Analysis. The results showed that the variables of tax planning, managerial ownership and free cash flow had a positive effect on profit management. Meanwhile, variable deferred tax burdens and deferred tax assets have an insignificant negative effect on profit management.
Co-Authors 0425030136 Ibnu Pratama 0525030070 Dodik Setiawan 06.05.52.0116 Ike Mahananing Setyo Utami 07.05.52.0011 Weni Anggraheni 08.05.52.0019 Yulinda Setiawan 08.05.52.0023 Siti Supriyati 08.05.52.0029 Aries Jodiet Sanyoto 08.05.52.0071 Rizki Amaliyah 08.05.52.0133 Wulan Sari 08.05.52.0136 Hernu Dhiandari, 08.05.52.0136 08.05.52.0171 Hanif Adibi 0835030705 Indra Suswandhana 0835030725 Syahrul Muthoharroh 09.05.52.0042 Gagas Tyas Rudatin 09.05.52.0092 Riza Nur Widiyatmoko, 09.05.52.0092 09.05.52.0111 Dini Kartika Dewi 09.05.52.0153 Heru Saputro 09.05.52.0157 Riyan Wahyu Budiaji 09.05.52.0169 Diana Panca Wardani 09.05.52.0175 Syaefur Rizal 10.05.52.0042 Arif Gigih Pramuharyo 10.05.52.0075 Diska Anastasia Putri 10.05.52.0094 Christa Megally Febro Prastyan 10.05.52.0148 Nova Ariantono 11.05.52.0082 Octavianus Siantoro K Djie 11.05.52.0128 Deby Chintria Sari, 11.05.52.0128 11.05.52.0131 Nefita Priamsari, 11.05.52.0131 11.05.52.0138 Andang Wicaksono 11.05.52.0154 Suntono 11.05.62.0005 Anjar Winarmoko 12.05.52.0089 Aini Farida, 12.05.52.0089 12.05.52.0164 Nur Subandiyah, 12.05.52.0164 12.05.52.0185 Brilian Akbar Rakai A.W.S, 12.05.52.0185 12.05.52.0233 Irza Shara Hervina, 12.05.52.0233 12.05.52.0248 Budi Setiawan 12.05.62.0003 Yunia Putri Lukitasari Achmad Badjuri Adzhani, Kaamilia Sanaa Afif Okta Setyawan Afifah Fadhilah Agnes T. Mandagi Aini Farida Aisyahna, Amalia Alfina Dwi Khofifah Apriliyani, Lilis Ardian Widiardi,A.Md, 11.05.62.0008 Ardian Widiardi,A.Md, 11.05.62.0008 Ayuna Feranica, 13.05.52.0077 Ayuna Feranica, 13.05.52.0077 Azis Nur Rosyid Batara Daniel Bagana Belinda Putri Astiawan Bhandari, Rahul Brilian Akbar Rakai A.W.S Cahyani Nuswandari Chusnul Chotimah Chusnul Chotimah, 13.05.52.0090 Chusnul Chotimah, 13.05.52.0090 Daryono, Sapto Kis Desy Arsita Kusumadewi, 12.05.52.0002 Dianna Soegiharmanto Putri, 13.05.52.0054 Dianna Soegiharmanto Putri, 13.05.52.0054 DWI HASTUTI Dwi Hastuti, 13.05.52.0109 Dwi Hastuti, 13.05.52.0109 Eduarto Unggul Wicaksono, 13.05.52.0095 Eka Wulandini, 15.05.52.0007 Desi Eka Yuliyanti Fitriati, Ika Rosyada Hardiyanti, Widhian Hasan Abdul Rozak hersugondo - Hersugondo . Hersugondo Hersugondo Ibnu Alwiaziz, 15.05.51.0254 Ida Nurhayati Ida Nurhayati Ika Destriana Widiastuti Ika Destriana Widiastuti, 16.05.62.0027 Insani, Saputri Ceri Nirmala Intan Agustin Irwanti Bunga Nurjanah Islahatul Wafiroh, 12.05.52.0022 Islahatul Wafiroh, 12.05.52.0022 Istiawan , Agus Jaeni Jaeni Jaeni, Jaeni - Janah, Afifatul Kentris Indarti Khairun Nabila Khalimatus Sa’adah Kusumawati, Annisa Lanny D. K. Manaroinsong, Lanny D. K. Mahanani, Heni Tri Mayang Larasati, 13.05.52.0099 Mayang Larasati, 13.05.52.0099 Mei Nilasari, 13.05.52.0093 Mei Nilasari, 13.05.52.0093 Meliana Dian Puspita, 13.05.62.0005 Meliana Dian Puspita, 13.05.62.0005 Mirasanti, Mirasanti Moch Irsad, Moch Moch Norrochim Mashuri, 16.05.62.0006 Moch Norrochim Mashuri, 16.05.62.0006 Muh Naharul Karim, 12.05.52.0250 Muh Naharul Karim, 12.05.52.0250 Muhammad Ali Ma’sum Muhammad Sholihin, 07.3503.0701 Muhammad Sholihin, 07.3503.0701 Nasir, Wan Mohd Nazdrol bin Wan Mohd Ngesti Utami Putri, 11.05.52.0080 Ngesti Utami Putri, 11.05.52.0080 Nihayatul Farikhah, 16.05.62.0040 Nirmalasari, 12.05.52.0219 Nirmalasari, 12.05.52.0219 Noviyanti, Diah Ayu Nuril Huda, 14.05.51.0183 Nuril Huda, 14.05.51.0183 Nuriyana Rizki, 14.05.52.0126 Nurul Amsyah, 13.05.52.0071 Nurul Amsyah, 13.05.52.0071 Praptitorini, Mirna Dyah Rahadyan Probo Tranggono Rahayu, Ulfa Rahmania Mustahidda Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratsameemonthon, Chadchom Rizka Fadhila, Zati Rizky Jayanti, 13.05.52.0186 Rizky Jayanti, 13.05.52.0186 Robertus Suganta Turnip, 13.05.52.0074 Robertus Suganta Turnip, 13.05.52.0074 Roy Reksa Yusuf Birawa, 13.05.62.0023 Rr. Tjahjaning Poerwati Saktiawan, Tridadi Sarah Anggraeni Dibah Ayu Sarah Anggraeni Dibah Ayu, 15.05.52.0079 Sholichah, Fadchulis Siska Fargylisa Saputri, 15.05.52.0321 Siwi, Trianggunani Purnaning Sri Sudarsi Suntono -, Suntono Suntono . Supriyadi Supriyadi Tamara, Angel Novelina Putri Tanti Dahlianti Nazilah, 14.05.52.0027 Tiya Lutfiana, 12.05.52.0084 Tiya Lutfiana, 12.05.52.0084 Tjahjaning Poerwati Tri Yuliyanti, 14.05.62.0001 Turmudhi, Anis Tursidi, 08.05.52.0080 Tursidi, 08.05.52.0080 Widia Sari, 13.05.52.0185 Widia Sari, 13.05.52.0185 Yohanes Yohanes Yunia Putri Lukitasari Yunita Nanda Sari, 14.05.52.0094 Yusrina, 14.05.52.0071 Yustinus Adhi Setiawan, 13.05.62.0012 Yustinus Adhi Setiawan, 13.05.62.0012 Zati Rizka Fadhila, 13.05.52.0227