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PENGARUH CURRENT RATIO, TOTAL ASSETS TURNOVER, DAN NET PROFIT MARGIN, TERHADAP RETURN ON ASSETS Nur Anita Chandra Putry; Teguh Erawati
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.156 KB)

Abstract

This study was conducted to examine the eff ect of variable current ratio (CR), TotalmAssets Turnover (TATO), and net profit margin (NPM) of the Return on Assets (ROA ) in themcompanies list ed in Indonesia Stock Exchange (IDX) 2009-2011. The sampling techniquenused is purposive sampling criteria companies listed in indonesia Stock Exchange (IDX) 20092011. Obtained a total sample of 25 companies of the 133 companies listed o n the Indonesia Stock Exchange (IDX) with a quantitative approach. The analysis technique used is mult iple regressions with SPSS tools. Based on the results of the analysis indicate th at the variable Current Ratio ( CR) , Total Assets Turnover (TATO) , and net profit margin (NPM) simulate proved significant effect on Return on Assets (ROA) . Predictive ability of these three variables on Return on Assets (ROA) shows the independent variables can explain the variation in the dependent variable was 89.1 % and the rest is explained by other variables. While partially variable Total Assets Turnover (TATO) and Net Profit Margin (NPM ) significantly i nfluence the Return on Assets (ROA) . While variable Current Ratio (CR ) showed no significant effect on the results of the Return on Assets (ROA). Keywords : Current Ratio (CR), Total Assets Turnover (TATO), Net Profit Margin (NPM), and Return on Assets (ROA)
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP OPINI AUDIT DAN KESEJAHTERAAN MASYARAKAT DI DAERAH ISTIMEWA YOGYAKARTA Nur Anita Chandra Putry; Rudy Badrudin
Jurnal Riset Manajemen dan Bisnis Vol 12, No 1 (2017): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2017.121.272

Abstract

This study aimed to examine the effect of the financial performance of local governments on the audit opinion and welfare society in DIY. The study consisted of two endogenous and one exogenous. Endogenous variable in this study is the audit opinion and welfare society as measured by the human development index. Exogenous variables in this study is the local government's financial performance as measured by rasio independence, growth rate, and the ratio of the activity. This study usingpurposive sampling with criteria of availability of local government financial, audit opinion, and welfare society.The contribution of this study to show whether the implementation of good governance and inclusive economic development model in DIY which be analyzed with achievementof the local government audit opinion and welfare society.Samples used as 6 LKPD in DIY annually or 78 numbered object of research for the years 2001 to 2013. The data analysis research using Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS(α = 0.05). Based onthe results of the first and second hypothesis testing, the financial performance has significanpositive effect onthe local government audit opinion and welfare society.Keywords: financial performance, audit opinion, welfarePenelitian ini bertujuan untuk menguji pengaruh kinerja keuangan pemerintah daerah pada opini audit dan kesejahteraan masyarakat di DIY. Penelitian ini terdiri dari dua variabel endogen dan satu variabel eksogen. Variabel endogen dalam penelitian ini adalah opini audit dan kesejahteraan masyarakat yang diukur dengan indeks pembangunan manusia. Variabel eksogen dalam penelitian ini adalah kinerja keuangan pemerintah daerah yang diukur dengan rasio kemandirian keuangandaerah, rasio pertumbuhan, dan rasio aktivitas. Penelitian ini menggunakan purposive sampling dengan kriteria ketersediaan data keuangan pemerintah daerah, opini audit, dan kesejahteraanmasyarakat. Kontribusi penelitian ini untuk menunjukkan apakah pelaksanaan pemerintahan yang baik dan model pembangunan ekonomi yang inklusif di DIY dapat dianalisis dengan pencapaianmasyarakat opini audit pemerintah dan kesejahteraan lokal. Sampel yang digunakan sebanyak 6 LKPD di DIY setiap tahun atau 78 nomor objek penelitian untuk tahun 2001 sampai 2013. Analisisdata menggunakan Structural Equation Model - Partial Least Square (PLS-SEM) dengan WARP-PLS (α = 0,05). Berdasar hasil pengujian hipotesis pertama dan kedua, kinerja keuangan berpengaruh positif signifikan pada masyarakat opini audit pemerintah dan kesejahteraan lokal.Kata kunci: kinerja keuangan, opini audit, kesejahteraan
PENGARUH MOTIVASI, SELF EFFICACY DAN PENGETAHUAN PAJAK TERHADAP MINAT BERKARIR SEBAGAI KONSULTAN PAJAK Dessyana Renarningtyas; Andri Waskita Aji; Nur Anita Chandra Putry
Jurnal Ekonomi Dan Bisnis Vol 18 No 3 (2024): JEB Vol 18 No 3 November 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v18i3.88

Abstract

This study was carefully designed to examine the impact of motivation, self-efficacy, and tax knowledge on interest in a career as a tax consultant. This research is a quantitative study that uses primary data through distributing questionnaires and utilizing non-probability techniques with purposive sampling method. The questionnaire was created through the google form feature and applied measurements by utilizing a Likert scale. Respondents consisted of accounting students of Sarjanawiyata Tamansiswa University. Validity and reliability tests were used to test the data. By utilizing the SPSS version 25 application, multiple linear regression analysis was used to test the hypothesis. Data processing findings show that (1) motivation has a positive effect on career interest as a tax consultant, indicated by tcount> ttable (3.119> 1.985) and significance value (0.002 < 0.005); (2) self efficacy has a positive effect on career interest as a tax consultant, as evidenced by the tcount> ttable (3.049> 1.985) and the significance value (0.003 <0.005); and (3) tax knowledge has a positive effect on career interest as a tax consultant, as evidenced by the tcount> ttable (2.918> 1.985) and the significance value (0.004 <0.005).
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP OPINI AUDIT DAN KESEJAHTERAAN MASYARAKAT DI DAERAH ISTIMEWA YOGYAKARTA Nur Anita Chandra Putry; Rudy Badrudin
Jurnal Riset Manajemen dan Bisnis Vol. 12 No. 1 (2017): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v12i1.184

Abstract

ABSTRACT This study aimed to examine the effect of the financial performance of local governments on the audit opinion and welfare society in DIY. The study consisted of two endogenous and one exogenous. Endogenous variable in this study is the audit opinion and welfare society as measured by the human development index. Exogenous variables in this study is the local government's financial performance as measured by rasio independence, growth rate, and the ratio of the activity. This study using purposive sampling with criteria of availability of local government financial, audit opinion, and welfare society. The contribution of this study to show whether the implementation of good governance and inclusive economic development model in DIY which be analyzed with achievement of the local government audit opinion and welfare society. Samples used as 6 LKPD in DIY annually or 78 numbered object of research for the years 2001 to 2013. The data analysis research using Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS (α = 0.05). Based on the results of the first and second hypothesis testing, the financial performance has significan positive effect on the local government audit opinion and welfare society. Keywords: financial performance, audit opinion, welfare ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan pemerintah daerah pada opini audit dan kesejahteraan masyarakat di DIY. Penelitian ini terdiri dari dua variabel endogen dan satu variabel eksogen. Variabel endogen dalam penelitian ini adalah opini audit dan kesejahteraan masyarakat yang diukur dengan indeks pembangunan manusia. Variabel eksogen dalam penelitian ini adalah kinerja keuangan pemerintah daerah yang diukur dengan rasio kemandirian keuangan daerah, rasio pertumbuhan, dan rasio aktivitas. Penelitian ini menggunakan purposive sampling dengan kriteria ketersediaan data keuangan pemerintah daerah, opini audit, dan kesejahteraan masyarakat. Kontribusi penelitian ini untuk menunjukkan apakah pelaksanaan pemerintahan yang baik dan model pembangunan ekonomi yang inklusif di DIY dapat dianalisis dengan pencapaian masyarakat opini audit pemerintah dan kesejahteraan lokal. Sampel yang digunakan sebanyak 6 LKPD di DIY setiap tahun atau 78 nomor objek penelitian untuk tahun 2001 sampai 2013. Analisis data menggunakan Structural Equation Model - Partial Least Square (PLS-SEM) dengan WARP-PLS (α = 0,05). Berdasar hasil pengujian hipotesis pertama dan kedua, kinerja keuangan berpengaruh positif signifikan pada masyarakat opini audit pemerintah dan kesejahteraan lokal. Kata kunci: kinerja keuangan, opini audit, kesejahteraan
Good Corporate Governance Memoderasi Capital Intensity, Capital Structure Terhadap Nilai Perusahaan Nur Anita Chandra Putry; Dian Lestari Palambah; Putry, Nur Anita Chandra; Erawati, Teguh; Palambah, Dian Lestari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/nt28pv61

Abstract

The challenge of competition and the importance of firm value in the manufacturing industry. Examine the effect of Good Corporate Governance (GCG) as a moderation variable on intrinsic factors including capital intensity and capital structure. This purpose of this study is to investigate the capital intensity, capital structure on the firm value, good corporate governance as a moderating variable. The research examines was indexed manufacturing company in the Indonesian Stock Exchange, duration 2019-2023. The research is quantitative. The sample was identified through purposive sampling, with a total of 44 companies and 171 data observations from 5 years period. Multiple linear regression analysis, classical assumption test, hypothesis test, and residual test, was employed for data analysis, utilizing SPSS Statistic version 25. The results indicate that capital intensity did not affect, but capital structure have a significant positive impact on company valuation. GCG can strengthen the impact of capital intensity on firm values. GCG weakens capital structure on company values.