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MENGUJI DAMPAK NET PROFIT MARGIN, DEBT TO EQUITY RATIO, DAN RETUR ON ASSET PADA PRAKTIK PERATAAN LABA Mahardini, Nikke Yusnita; Juwita, Noni
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 5, No 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

ujuan penelitian ini adalah untuk mengetahui analisis faktor-faktor yang berpengaruhterhadap praktik perataan laba (studi empiris pada perusahaan manufaktur yang terdaftar diBEI tahun 2012-2016). Populasi pada penelitian ini adalah perusahaan manufaktur yangterdaftar di BEI tahun 2012-2016. Berdasarkan metode purposive sampling, diperoleh sampelsebanyak 55 perusahaan. Teknik analisis data menggunakan Analisis regresi logistic.Penelitian ini membuktikan bahwa net profit margin, debt to equity ratio, dan retur on assetsecara simultan berpengaruh signifikan terhadap praktik perataan laba. Pengujian parsialmenunjukkan bahwa hanya debt to equity ratio yang berpengaruh signifikan terhadap praktikperataan laba. Sedangkan net profit margin dan return on asset tidak berpengaruh signifikanterhadap praktik perataan laba

DAMPAK PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI BANTEN TAHUN ANGGARAN 2015 Nikke Yusnita Mahardini; Ade Miranti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 1 (2018)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk menguji secara empiris dampak penerapan standar akuntansi pemerintahan dan kompetensi sumber daya manusia pada kualitas laporan keuangan Pemerintah Provinsi Banten. Penelitian ini menggunakan sampel sebanyak 82 responden. Metode pengumpulan data menggunakan kuesioner, sedangkan teknik analisis data yang digunakan adalah uji validitas dan uji reliabilitas dan pengujian hipotesis dengan menggunakan analisis regresi berganda dengan bantuan SPSS 23. Hasil penelitian menunjukkan: (1)penerapan standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Provinsi Banten Tahun Anggaran 2015. Hal ini membuktikan bahwa semakin baik tingkat penerapan standar akuntansi pemerintahan yang dilakukan dalam penyusunan laporan keuangan, maka akan berdampak positif pada peningkatan kualitas laporan keuangan; (2)kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Provinsi Banten Tahun Anggaran 2015. Semakin tinggi kompetensi sumber daya manusia yang dimiliki, seperti tingkat pengetahuan, keterampilan dan sikap perilaku dalam melaksanakan tugas dan tanggung jawab maka kualitas laporan keuangan yang dihasilkan cenderung semakin baik. Kata kunci : Penerapan Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan.

MENGUJI DAMPAK NET PROFIT MARGIN, DEBT TO EQUITY RATIO, DAN RETUR ON ASSET PADA PRAKTIK PERATAAN LABA Nikke Yusnita Mahardini; Noni Juwita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

ujuan penelitian ini adalah untuk mengetahui analisis faktor-faktor yang berpengaruhterhadap praktik perataan laba (studi empiris pada perusahaan manufaktur yang terdaftar diBEI tahun 2012-2016). Populasi pada penelitian ini adalah perusahaan manufaktur yangterdaftar di BEI tahun 2012-2016. Berdasarkan metode purposive sampling, diperoleh sampelsebanyak 55 perusahaan. Teknik analisis data menggunakan Analisis regresi logistic.Penelitian ini membuktikan bahwa net profit margin, debt to equity ratio, dan retur on assetsecara simultan berpengaruh signifikan terhadap praktik perataan laba. Pengujian parsialmenunjukkan bahwa hanya debt to equity ratio yang berpengaruh signifikan terhadap praktikperataan laba. Sedangkan net profit margin dan return on asset tidak berpengaruh signifikanterhadap praktik perataan laba

Does Leverage, Dividend Per Share, and Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study on Listed Manufacturing Companies Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Fanny Nurzamzami
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.28736

The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and dividend per share have a significant effect on hedging decisions. Meanwhile, Cash flow volatility has no significant effect on hedging decisions.

PENGARUH RELATED PARTY TRANSACTION, INVENTORY INTENSITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK MELALUI MANAJEMEN LABA Neneng Sri Suprihatin Neneng; Nikke Yusnita Mahardini
Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i1.1809

Tujuan Penelitian ini untuk membuktikan pengaruh langsung dan pengaruh tidak langsung dari Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2018. Jenis penelitian ini adalah penelitian kuantitatif dan jenis data yang digunakan adalah data sekunder pada laporan keuangan atau laporan tahunan yang dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Metode pengumpulan data yang digunakan adalah metode purposive sampling dan kriteria perusahaan terpilih menjadi 8 sampel yang berarti ada 48 data yang dapat dianalisis. Data dianalisis dengan SPSS versi 25, analisis data yang digunakan regresi berganda untuk melihat pengaruh langsung dan uji sobel untuk melihat ada tidaknya hubungan tidak langsung melalui manajemen laba. Dari hasil penelitian ini hanya tiga hipotesis yang diterima sementara tujuh lainnya ditolak. Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas tidak berpengaruh terhadap Manajemen Laba; Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas berpengaruh terhadap Agresivitas Pajak; Manajemen Laba tidak berpengaruh terhadap Agresivitas Pajak. Dan tidak ada pengaruh Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba dan Manajemen Laba ditolak sebagai variabel intervening. Kata Kunci: Related Party Transaction, Inventory Intensity, Kepemilikan Mayoritas, Agresivitas Pajak, dan Manajemen Laba

RESTATEMENT OF PT GARUDA INDONESIA’S FINANCIAL STATEMENTS IS CONSERVATIVE? Yuni Pristiwati Noer Widianingsih; Nikke Yusnita Mahardini; Tulus Prijanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5509

This research is a case study research at PT Garuda Indonesia Tbk (PT GIAA). The motivation for conducting the research was the existence of PT GIAA's fi-nancial reporting in 2018 which revealed a significant increase in profit which required PT GIAA to restate its financial statements in 2019. The analysis used was descriptive and quantitative analysis. The restatement of the financial state-ments has an impact on changes in reported earnings, namely there are losses, adjustments to accounts also cause some changes in the amounts recognized in the financial statements. On this basis, a quantitative analysis was carried out to determine the level of conservatism in the restatement of PT GIAA's financial statements. Based on accrual conservatism, the company still applies conserva-tism principles but in the restatement period of financial reporting in 2018 the level of conservatism decreased. Based on market conservatism, the market value of the company's shares is lower than its book value, this indicates that the company is aggressive in determining book value. Even the average stock return each year is negative and a sharp decline occurred during the restatement of fi-nancial statements. This indicates that market confidence decreases when the company restatement its financial statements.

PENDIDIKAN KEWIRAUSAHAAN DAN EKONOMI KREATIF DI DESA PASANGGRAHAN KECAMATAN PABUARAN KABUPATEN SERANG Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Kodriyah Kodriyah
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v3i1.2318

The implementation of “Pengabdian Kepada Masyarakat (PKM)” in Pasanggrahan Village is based on the constraints faced by the local village community in realizing the entrepreneurial spirit. Some of these obstacles include the lack of knowledge about entrepreneurship and creativity in creating product innovation. The purpose of carrying out PKM activities is to provide alternative solutions by conducting entrepreneurship education and training for local village communities. This activity is carried out through three stages, namely: (1) the preparatory stage: conducting observations and interviews, completing documents, and designing activities; (2) core stage: the implementation of entrepreneurship education seminars and training in making entrepreneurial products. PKM implementers provide training in making mustopa bananas by using bananas as the main ingredient which is the potential of Pabuaran Village; (3) final stage: the focus of activities on the evaluation of activities and preparation of the final report. All three stages have been implemented at 100%. The results obtained in the implementation of PKM are the increasing level of understanding of seminar participants and training on entrepreneurship in producing creative and innovative products through exploiting the potential of the village.

Analisis hedging determinants dengan instrumen foreign currency derivative Kodriyah Kodriyah; Nikke Yusnita Mahardini; Rosnia Rosnia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2019): Desember
Publisher : Penerbit Goodwood

Purpose: The purpose of this study is to analyze the factors that influence hedging through foreign currency derivative instruments Research methodology: The method used was causal quantitative research. The research population was Manufacturing Companies in the Automotive Sub Sector Listed on the Indonesia Stock Exchange with the research period from 2014 to 2018 amounted to 60 companies, and a sample of 35 companies was obtained from purposive sampling technique. The Data analysis techniques used were logistic regression analysis and processed using SPSS Statistics 25 Results: The study proves that firm size has a significant effect on hedging decisions through derivative instruments, Growth opportunity have a significant effect on hedging decisions through derivative instruments, leverage has a significant effect on hedging decisions through derivative instruments, whereas liquidity does not affect hedging decisions through derivative instruments. Limitations: This research was focused on managing the risk of fluctuations in foreign currency rates by hedging through foreign currency derivative instruments and the factors that influence their use, i.e., firm size, Growth opportunity, leverage and liquidity. The research was also limited to companies manufacturing automotive and sub-sector components listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Contribution: Investors can provide guidance in assessing and intervening the company's performance. For prospective investors, this research can be a reference in planning investment in a particular company that can be responsive in protecting the company. And for companies that conduct transactions with foreign currencies, companies should consider hedging to protect their companies from the risk of changes in currency values. Keywords: Hedging, Firm Size, Growth opportunity, Leverage and Liquidity

Menguji dampak laba bersih dan perubahan persediaan dalam memprediksi arus kas operasi d? masa mendatang Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Yuni Alfiah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2020): Maret
Publisher : Penerbit Goodwood

Purpose: This research is an empirical study that aims to empirically examine the effect of net income and inventory changes both partially and simultaneously in predicting future operating cash flows in the food and beverage service sector in 2016-2018. Research methodology: The design in this research was a causality study using the financial statements of service companies in the food and beverage sub-sector in 2016-2018. The number of samples in this study were 33 food and beverage companies selected using the purposive sampling method. The analysis technique used in this study was multiple linear regression. Results: The analysis shows that net income has an effect on predicting future operating cash flows, while changes in inventory have no effect on predicting future operating cash flows. Simultaneous testing was also carried out with the results that net income and changes in inventory affect the operating cash flow in the future. Limitations: This study only focused on using 1 (one) sub sector, which is a company that consumes food and beverages. For further research, it is recommended to use all sub-sectors so that the results can be generalized. Contribution: This study can be used as information material for the accounting profession as to how great the influence between net income and inventory changes in predicting future operating cash flows that can be used in decision making. Also, it can provide information for economic actors or investors about the importance of knowing the company's operating cash flow in the future, so that it can be taken as a consideration in investing. Keywords: Future operating cash flows, Net profit, Changes in inventory

Pengaruh Jumlah Surat Pemberitahuan Pajak Terutang, Nilai Jual Objek Pajak dan Tunggakan Pajak Terhadap Penerimaan Pajak Bumi dan Bangunan Kabupaten Serang Siti Nurhayati; Abdul Malik; Nikke Yusnita Mahardini
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah SPPT, NJOP dan tunggakan pajak terhaadap penerimaan pajak bumi dan bangunan di Kabupaten Serang baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah jumlah SPPT, NJOP, tunggakan pajak dan penerimaan pajak bumi dan bangunan. Data berasal dari Badan Pengelolaan Pajak Bumi dan Bangunan (BPPD) Kabupaten Serang periode 2014 – 2017. Penelitian ini menggunakan metode kuantitatif dengan jumlah data 32. Teknik pengumpulan data yang digunakan studi kepustakaan dan dokumentasi. Penelitian ini mengambil sampel dengan metode purposive sampling. Untuk mengetahui model regresi dilakukan pengujian normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Pengujian hipotesis berdasarkan pada t-value dan F-value. Hasil penelitian yang dilakukan menunjukkan bahwa secara simultan terdapat pengaruh yang signifikan antara jumlah SPPT, NJOP dan tunggakan pajak terhadap penerimaan pajak bumi dan bangunan di Kabupaten Serang. Hasil uji koefisien determinasi menunjukkan bahwa nilai R square pada penelitian ini adalah sebesar 0,991 atau dapat diartikan bahwa variabel jumlah SPPT, NJOP dan tunggakan pajak mampu menerangkan 99,1% terhadap penerimaan pajak bumi dan bangunan. Kata kunci : Jumlah SPPT, NJOP, Tunggakan Pajak dan Penerimaan PBB.

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