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All Journal Jurnal Akuntansi dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis FINANSIA : Jurnal Akuntansi dan Perbankan Syariah FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah CAHAYA AKTIVA Jurnal Pengabdian Masyarakat Asia Journal of Economics Development Issues Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Joong-Ki

Anita Wijayanti

Universitas Islam Batik Surakarta

Author-ID : 2551227

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DER, ROA AND OPERATING CASH FLOW AGAINST FIRM VALUE IN VARIOUS INDUSTRIAL COMPANIES LISTED ON THE IDX 2015-2019 Indra Maulana; Anita Wijayanti; Riana Rachmawati Dewi
CAHAYA AKTIVA Vol 10, No 2 (2020): SEPTEMBER 2020
Publisher : POLITEKNIK CAHAYA SURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47047/ca.v10i2.96

This study aims to test and analyze the effect of Debt to Equity Ratio (DER), Return On Assets (ROA) and Operating Cash Flow (OCF) on Firm Value as proxied by Price to Book Value (PBV). The population in this study were various industrial sector manufacturing companies listed on the IDX in 2015-2019. Sampling in this study using purposive sampling technique in order to obtain a sample of 9 companies with 45 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously DER, ROA and OCF affect firm value. Partially ROA and OCF have a significant effect on firm value, while DER has no effect on firm value. The result of the coefficient of determination (R2) is 0.602, meaning that 60.2% PBV can be explained by DER, ROA, and OCF while the rest is explained by other variables outside of this research model. Keywords: DER, ROA, Operating Cash Flow, PBV

PENGARUH KEBIJAKAN UTANG, LIKUDITAS, INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK Laras Pangesti; Endang Masitoh W; Anita Wijayanti
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 21, No 2 (2020): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

This study aims to determine the effect of Debt Policy, Liquidity, Inventory Intensity on Tax Aggressiveness. With secondary data from the financial statements of mining sector companies listed on the Stock Exchange in 2016-2018, using 40 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted financial reports as of 31 December according to the study period. (2) Companies that submit complete data. (3) Using the Dollar in its financial reporting. (4) Has an ETR value between 0-1. (5) Companies that have never suffered losses during the study period. The analysis technique uses multiple linear regression with SPSS version 18. The results of this study indicate (1) Debt Policy has an effect and significant effect on tax aggressiveness, (2) Liquidity has no effect on tax aggressiveness, 2) Inventory intensity has no effect on tax aggressiveness. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Debt Policy, Liquidity, Inventory Intensity and Tax Aggressiveness.

Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI Rahayu Pangestuti; Anita Wijayanti; Yuli Chomsatu Samrotun
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This researchâ€™s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The totalâ€™s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.

Penerapan Sistem Pengendalian Intern atas Persediaan Barang pada PT.Mica Jaya Pratama Pungky Rahmawanti; Endang Masitoh; Anita Wijayanti
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

This study aims to find out how the application of internal control over inventory of goods at PT Mica Jaya Pratama Solo. This research is a qualitative research that is by conducting both structured and unstructured interviews to determine the internal control carried out by the company. In this study the variables are the principles of internal control such as adequate separation of duties (organizational structure), determination of adequate responsibilities (system of authority), design and use of documents and adequate records (healthy practices), physical control of assets and records adequate (healthy practice), independently verify performance (HR). The result of this study is that the inventory control system at PT. Mica Jaya Pratama is in accordance with the SOP, but in an adequate separation of duties there is no division between the purchasing division and the finance division.

Pengaruh Pengetahuan Perpajakan, Penerapan E-Filing dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. Rafy Susanti; Anita Wijayanti; Endang Masitoh Wahyuningsih
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 3, No 2 (2020): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v3i2.10350

Kepatuhan wajib pajak ialah sesuatu upaya siuman dan taat hendak peraturan pembayaran pajak yang diwajibkan buat dilaksanakan. Dengan meningkatkan pajak yang harus diwajibkan buat dilaksanakan. Dengan meningkatkan kepatuhan wajib pajak sampai pendapatan negara menjadi tumbuh. Tujuan dari studi ini hendak mengenali pengaruh pengetahuan perpajakan, penerapan e-filing, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi studi ini merupakan wajib pajak orang pribadi yang terdaftar di KPP Pratama Karanganyar. Studi ini menggunakan tata metode random sampling serta dibantu rumus solvin sehingga didapat jumlah sampel sebanyak 100 responden. Tata cara analisis data yang digunakan dalam studi ini merupakan regresi linier berganda. Hasil studi menunjukkan bahwa pengetahuan perpajakan memiliki pengaruh terhadap kepatuhan wajib pajak sedangkan penerapan e-filing dan sanksi tidak memiliki pengaruh terhadap kepatuhan wajib pajak.

DEVELOPMENT OF SHU CALCULATION AND DEVELOPMENT SYSTEMS (REMAIN BUSINESS RESULTS) ON EMPLOYEE COOPERATIVES “PERDANA ASIA” PT. BANK CENTRAL ASIA, TBK Onne Sesaphing; Anita Wijayanti; Riana Rachmawati Dewi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study is to find out the system of calculation and distribution of SHU (Remaining Business Results) on employee cooperatives "Regional Regulation of Asia" and then develop a system of calculation and distribution of the remaining operating results that are correct and in accordance with the standard calculation of the remaining results of savings and loan cooperatives. this is research and development (R & D) research, where the research subject is the Prime Asia Employee Cooperative and the object of research is a system of calculation and division of the remaining results of the business. The method of data collection consists of interviews and observations. The analytical method used is data reduction by analyzing the existing system then the presentation of data in the form of a comparison of systems that are being used with the development of the system that will be used which will then provide results that are appropriate to the requirements and in accordance with applicable standards. and the distribution of the remaining proceeds to the cooperative of the Asian prime employees, the SHU funds received by members are more accurate because all the data has been confirmed correctly and the calculation has been adjusted to the standard calculation of the remaining savings and loan cooperatives.

Pengaruh Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate Santi Duwi Nuryani; Anita Wijayanti; Endang Masitoh
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.199

This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling method for sampling and research is quantitative type. The data sources used secondary data are obtained from annual financial statements and analysis used multiple linear regressions. The results of research into external factors of the company namely inflation and interest rates influenced the increase in the value of the company. While the company's internal factors namely leverage and liquidity do not affect the increase in the value of the company.

Pengaruh Tax Avoidance, Kepemilikan Institusi dan Kinerja Keuangan terhadap Harga Saham Niken Tri Mulatsari; Anita Wijayanti; Yuli Chomsatu Samrotun
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

The stock price will affect someone to invest in a company. This study aims to determine whether the influence of tax avoidance, institutional ownership and financial performance on stock prices. This financial performance measurement uses the proxy of Net Profit margin (NPM) and Earning Per Share (EPS) of real estate companies listed on the Indonesia Stock Exchange in 2017-2018. The population used in this study is real estate companies listed on the Indonesia Stock Exchange 2017-2018. The samples used were 33 real estate companies. This type of research data is secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange 2017-2018. To process and analyze data, the writer uses Descriptive Statistical Analysis, Multiple Regression Analysis, Hypothesis Test, and Classical Assumption Test. Based on this research, the results show that Tax Avoidance and Net Profit Margin affect the stock price, while Institutional Ownership and Earning Per Share do not affect the stock price.

Pengaruh Likuiditas, Profitabilitas dan Devidend Payout Ratio terhadap Harga Saham pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Periode 2015-2018 Aprilia Wimas Indrayani; Anita Wijayanti; Yuli Chomsatu Samrotun
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Stock price is one important indicator in a company, this shows how much interest investors to invest in a company. The stock price is also an indicator of the success of management in managing the company. the purpose of this study was to analyze the effect of CR, ROA, NPM, and DPR on stock prices. This research includes quantitative research by referring to the analysis of company performance which is used as a reference to predict future stock prices. This research was conducted at food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period. The sampling method used in this study is based on a purposive sampling technique that is in accordance with the criteria of 11 food and beverage companies used in this study collected through the observation method using data registered on the IDX. Testing of hypotheses in this study uses multiple linear regression analysis that is sampled. The results of the research show that there is an influence of CR, ROA, NPM, and DPR on the 2015-2018 price of food and beverage company stock. The benefits of this research are as a material for consideration in making decisions regarding CR, ROA, NPM and DPR on share prices and as a reference to improve company performance in achieving the goals set by the company.

Pengaruh Kinerja Keuangan, Ukuran Perusahaan terhadap Struktur Modal Chorina Elsa Fatika; Suhendro Suhendro; Anita Wijayanti
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

The purpose of this study is to examine and analyze the factors that influence the capital structure. The independent variables in this study are profitability, liquidity, asset structure, and company size. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sample selection technique used in this study was purposive sampling and 10 company samples were obtained. The analytical method used in this study is multiple linear regression. The results of this study simultaneously show that profitability, liquidity, asset structure, and company size significantly influence the capital structure. The results of the research partially show that profitability, liquidity and firm size affect the capital structure, asset structure does not affect the capital structure.

Co-Authors - Suhendro Agni Astungkara Andhika Yudha Pratama Anis Susilowati Annisa Widya Kurniawati Aprilia Wimas Indrayani Bella April Liyanti Chorina Elsa Fatika Danik Sukmana Dian Fawzy Ilmiah Dian Setyaning Ayu Endang Masitoh Endang Masitoh W Endang Masitoh Wahyuningsih Erna Pratika Sari Feby Ariyanti Ferlina Ekinanda Gunawan Setyo Utomo Ika Afiffah Indra Maulana Joko Kristianto Kartika Hendra Titisari Laras Pangesti Mita Handayani Muhammad Ridwan Yusuf Mutia Ayu Herlini Mutiara Meidiana Ni Made Darmadi Niken Tri Mulatsari Oktavia Tri Kusuma Murti Onne Sesaphing Partini Dwi Astuti Pramono Hadi Pungky Rahmawanti Purnama Siddi Radian Atho' Al-Faruqi Rafy Susanti Rahayu Pangestuti Ratna Damayanti Riana Rachmawati Dewi Riana Rahmawati Dewi Rosa Nikmatul Fajri Saiful Anwar Santi Duwi Nuryani Septyaningrum Septyanigrum Siti Khorida Siti Nurlaela Suhendro Suhendro Tika Marga Pratiwi Tri Kusno Widi Asmoro Yesi Benita Yessi Pertiwi Yuli Chomsatu Yuli Chomsatu Samrotun

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