Articles
<![CDATA[The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing ]]>
<![CDATA[Wulandari Agustiningsih]]>;
<![CDATA[Gebrina Riski]]>;
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Menik Indrati]]>
<![CDATA[ JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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DOI: 10.30736/ja.v7i1.821
<![CDATA[This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id. The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.]]>
<![CDATA[Pengaruh Struktur Kepemilikan, Struktur Modal dan Pertumbuhan Aset terhadap Kebijakan Dividen ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Karimah Lestari]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 1 (2021): Oktober ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v6i1.792
<![CDATA[Pada saat ini perusahaan harus memiliki kapasitas untuk mengelola sumber pembagian dividen perusahaan dengan baik untuk dapat menarik investor sehingga tujuan dari penelitian ini yaitu mengetahui secara empiris mengenai pengaruh struktur kepemilikan manajerial, struktur kepemilikan institusional, struktur kepemilikan asing, struktur modal, dan pertumbuhan aset terhadap kebijakan dividen baik secara parsial maupun secara simultan pada perusahaan sektor Manufaktur sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020. Penelitian ini menggunakan jenis penelitian kausal komparatif (causal comparative research) yang digunakan untuk mengetahui hubungan antara sebab dan akibat pada dua variabel atau lebih. Sampel pada penelitian ini yaitu perusahaan Manufaktur sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020 dengan menggunakan metode purposive sampling. Terdapat 6 perusahaan yang memenuhi kriteria sampel penelitian, sehingga sampel sebanyak 30 laporan keuangan. Hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh positif dan signifikan dari variabel kepemilikan manajerial terhadap kebijakan dividen, sedangkan variabel kepemilikan institusional, kepemilikan asing, struktur modaldan pertumbuhan aset tidak memiliki pengaruh terhadap kebijakan dividen. Secara simultan terdapat pengaruh dari variabel kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, struktur modal dan pertumbuhan aset terhadap kebijakan dividen. ]]>
<![CDATA[PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE ]]>
<![CDATA[Eny Purwaningsih]]>
<![CDATA[ Jurnal Mitra Manajemen Vol 2 No 4 (2018): Jurnal Mitra Manajemen Edisi Juli ]]>
Publisher : <![CDATA[Kresna Bina Insan Prima ]]>
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DOI: 10.52160/ejmm.v2i4.117
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan kinerja lingkungan terhadap return saham dengan corporate governance sebagai variabel moderasi. Cumulative Abnormal Return digunakan sebagai proksi untuk return saham. Data untuk penelitian ini diperoleh dari data sekunder dengan metode purposive sampling. Ada 85 perusahaan sektor manufaktur peserta PROPER yang berturut-turut terdaftar di Bursa Efek Indonesia selama periode 2013-2017 yang digunakan sebagai sampel. Penelitian ini menggunakan teknik regresi linier sederhana sebagai metode analisis.Hasil penelitian ini menunjukkan bahwa pelaksanaan kinerja lingkungan memiliki pengaruh positif terhadap return saham. Hasil pengujian pada variabel moderasi menunjukkan bahwa corporate governance menggunakan proksi adalah keahlian komisaris independen dan keahlian komite audit tidak memoderasi hubungan antara kinerja lingkungan dengan return saham.]]>
<![CDATA[PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE ]]>
<![CDATA[Eny Purwaningsih]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.025
<![CDATA[The purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling method. There are 85 manufacturing companieslisted in IDX complying with PROPER KLH RI on 2013-2017that used as sample. This research usessimple linear regression technique as method of analysis. This research results show that the implementationenvironmental performance has a positive influence to stock return. The results on moderating variable show that the corporate governance use proxy is skill of independent commissioner and skill of audit committee did not mediaterelation between the environmental performance withstock return. Keywords: Stock return, environmental performance, PROPER, corporate governance, independent commissioner, and audit committee.]]>
<![CDATA[Pengaruh Earnings per Share, Return on Equity, Price to Book Value, dan Total Arus Kas Terhadap Harga Saham ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Ganda Setiawan]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v1i2.546
<![CDATA[This study was conducted to analyze the effect of earnings per share, return on equity, price to book value, and total cash flow on stock prices in manufacturing companies in various industrial sectors. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. Sample in this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange e for the period 2018-2020 using the purposive Sampling method. There are 14 companies that meet the research sample criteria, so sample is 42 financial statement data. Based on test results, it is known that simultaneously earnings per share, return on equity, price to book value, and total cash flow have a simultaneous effect on stock prices in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange e in 2018-2020. The partial test results show earnings per share has a positive effect on stock prices, return on equity has no effect on stock prices, price to book value has a positive effect on stock prices, and total cash flow has a positive effect on stock prices.]]>
<![CDATA[Pengaruh Modal Intelektual, Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Euis Kurniawati]]>
<![CDATA[ Tirtayasa Ekonomika Vol 17, No 1 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v17i1.12291
<![CDATA[This study was conducted to analyze the influence of intellectual capital, capital structure, and sales growth on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2020. The sample used in this study is food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2018-2020. This research data collection method uses secondary data. The sampling method used purposive sampling technique. Methods of data analysis using multiple regression analysis. Based the test results, it is simultaneously shows that financial performance, capital structure, and sales on financial performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The partial test results show that intellectual capital has significant positive effect on financial performance, debt policy has significant negative effect on financial performance and sales growth has no significant effect on financial performance.]]>
<![CDATA[Pengaruh Struktur Kepemilikan, Struktur Aset dan Profitabilitas Terhadap Kebijakan Hutang ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Zefanya Gabriella Gulo]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v4i2.2439
<![CDATA[Recently the company must have the ability to manage the company's funding sources as well to avoid company losses so the purpose of this study is to find out empirically about the influence of managerial ownership structure, institutional ownership structure, foreign ownership structure, asset structure, and profitability on debt policy in partially or simultaneously in Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. The sample in this study is the Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 6 companies that meet the criteria of the research sample, so the sample is 30 financial statements. The results showed that partially there was a significant and significant influence of institutional ownership (IOWN), foreign ownership (FOWN), and profitability (NPM) variables on debt policy, while managerial ownership (MOWN) and asset structure (FASDR) variables had no influence on debt policy. Simultaneously there is influence of managerial ownership (MOWN), institutional ownership (IOWN), foreign ownership (FOWN), asset structure (FASDR) and profitability (ROE) on debt policy.]]>
<![CDATA[PENGARUH RETURN ON ASSET, EARNING PER SHARE, DAN TOTAL ARUS KAS TERHADAP HARGA SAHAM ]]>
<![CDATA[Febri Angraeni]]>;
<![CDATA[Eny Purwaningsih]]>
<![CDATA[ AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 2 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL ]]>
Publisher : <![CDATA[GoAcademica Research dan Publishing ]]>
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DOI: 10.54783/jin.v4i2.565
<![CDATA[This research uses a type of comparative causal research which is used to determine the causal relationship of two or more variables. The sample in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 using the purposive sampling method. There are 17 companies that meet the research sample criteria so that a sample of 51 financial statement data is obtained. This research method uses multiple linear regression analysis. Based on the test results, it is known that it simultaneously shows that return on assets, earnings per share and total cash flow have a simultaneous effect on stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Partial test results show that return on assets has a positive effect on stock prices, earnings per share has a positive effect on stock prices and total cash flow has no effect on stock prices.]]>
<![CDATA[Pengaruh Keputusan Investasi, Pendanaan dan Dividen Terhadap Terhadap Nilai Perusahaan ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Maulana Ajwa Siddki]]>
<![CDATA[ Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 3 (2021): Jurnal AKTIVA ]]>
Publisher : <![CDATA[Program Studi Akutansi - Universitas Nusa Putra ]]>
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DOI: 10.52005/aktiva.v3i3.120
<![CDATA[Penelitian iini idilakukan iuntuk imenganalis ipengaruh ikeputusan iinvestasi, pendanaan, dandividen iterhadap inilai iperusahaan ipada perusahaan manufaktur isub isektor imakanan idanminuman. iSampel iyang digunakan dalam ipenelitian iini isebanyak 6 sampel iperusahaanmanufaktur sub isektor makanan idan iminuman iyang ilisting idengan kriteria pengambilan sampel yaitu Perusahaan terdaftar pada bursa Efek Indonesia 2016-2020, perusahaan mempublikasikan laporan keuangan tahunan periode 2016-2020 secara berturut-turut, perusahaan yang memiliki data laporan keuangan lengkap terkait variabel-variabel dalam penelitian, dan perusahaan mendapat laba bersih pada periode 2016-2020. Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh keputusan investasi, keputusan pendanaan, dan dividen terhadap nilai perusahaan. iMetode ipengambilan idatapenelitian imenggunakan data isekunder. iMetode ipengambilan isampel menggunakan teknikpurposive sampling. iMetode ianalisis idata imenggunakan analisis iregresi iberganda.Berdasarkan ihasil ipengujian idiketahui isecara simultan imenunjukkan ibahwa keputusaninvestasi, ipendanaan, dan idivideniberpengaruh iterhadap inilai perusahaan ipada perusahaanmanufaktur isub isektor imakanan idan iminuman yang iterdaftar di Bursa iEfek iIndonesiatahun i2016-2020. iHasil ipengujian secara iparsial menunjukkan ibahwa ikeputusan investasiberpengaruh isecara positif signifikan terhadap inilai iperusahaan, ikeputusan ipendanaantidakiberpengaruh idan tidak isignifikan iterhadap inilai iperusahaan idan keputusan idividenberpengaruh isecara ipositif isignifikan terhadapinilaiiperusahaan.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN RAPAT KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Mitfah Sarifani]]>
<![CDATA[ JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 2 No 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Melati Institute ]]>
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<![CDATA[Exploration of the effect of firm size (FS) and leverage (DAR) on earnings management with independent commissioners meeting (RKI) as the moderating variable is the aim of this study. The use of quantitative and causal methods is the basis of this research which is supported by a population in the form of food and beverage companies listed on the Indonesia Stock Exchange during the 2018-2020 period and purposive sampling technique as the basis for determining the sample. Moderated regression analysis were chosen as data analysis techniques. Based on the results of statistical tests show that firm size (FS) has a positive effect on earnings management, leverage (DAR) has a negative effect on earnings management. Furthermore, the independent commissioner's meeting (RKI) cannot moderate the effect of firm size (FS) on earnings management, and the independent commissioner's meeting (RKI) can weaken the leverage effect (DAR) on earnings management.]]>
