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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability JBMR: Journal of Business and Management Review Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Manajemen dan Bisnis Jurnal Economica: Media Komunikasi ISEI Riau Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Jambi Accounting Review (JAR) E-JURNAL AKUNTANSI

Teguh Erawati

Universitas Sarjanawiyata Tamansiswa

Author-ID : 2646485

Religion Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Teguh Erawati; Sintiya Arum Sari
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research to determine the effect of profitability, liquidity, and dividend policy on earnings quality. Population of this research is all of listed manufacturing firms in Bursa Efek Indonesia (BEI) in 2017-2019. The research sample consisted of 26 companies after the selection through purposive sampling method. his research data uses secondary research data in the form of financial reports which are downloaded from www.idx.co.id. The research data were analyzed using multiple linear analysis. The result show that profitability has a negative effect on earnings quality, dividend policy has a positive effect on earnings quality, while liquidity has no effect on earnings quality.

PENGARUH DEWAN KOMISARIS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDO Teguh Erawati; Hana Herlina
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to prove the effect of the board of commissioners, profitability, public share ownership and managerial ownership on corporate social responsibility disclosure. The nature of this research is quantitative. The population in this study are manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange in 2015-2019 and there are 52 companies. The sampling technique used purposive sampling and obtained 9 companies. This study uses secondary data in the form of annual financial reports which are downloaded from www.idx.co.id. Data analysis used multiple linear regression analysis with the help of the SPSS 25 software program. The results showed that the board of commissioners and public share ownership had a positive and significant effect on corporate social responsibility disclosure. Meanwhile, profitability and managerial ownership do not have a significant effect on corporate social responsibility disclosure.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DENGAN DIVIDEN SEBAGAI MEDIASI Yunita Dete; Teguh Erawati
Jurnal Riset Manajemen dan Bisnis Vol 15, No 2 (2020): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2020.152.384

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian sebanyak 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan data menggunakan metode purposive sampling. Analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis jalur. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, ukuran perusahaan, kebijakan dividen, nilai perusahaan ABSTRACTThis study aims to examine the effect of profitability and company size on firm value with dividend policy as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2018. The research sample of 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data collection techniques using purposive sampling method. Data analysis using the classical assumption test, multiple linear regression analysis, path analysis. The results showed that profitability had a significant positive effect on dividend policy. The size of the company has a significant positive effect on dividend policy. Dividend policy has a significant positive effect on firm value. Profitability has a significant positive effect on firm value. Company size has a significant positive effect on firm value. Keywords: profitability, company size, dividend policy, company value

Kepemilikan Manajerial dan Kualitas Laba Perusahan Manufaktur di Indonesia Karolina Modeste Niwat; Teguh Erawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 1 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

This study aims to examine the effect of company size, information asymmetry, managerial ownership and profitability on earnings quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sampling technique used purposive sampling method. The total sample that meets the criteria is 63 companies and the analysis method uses the SPSS statistikal application. The independen variables ini this study are company size, information asymmetry, managerial ownership and profitability. The dependent variable in thus study is earnings qualit. The resukts of thus study indicate that firm size has a positive effect on earnings quality, information asymmetry has a negative effect on earnings quality, managerial ownership and profitability have a positive effect on earnings quality. Keywords : company size, information asymmetry, managerial ownership and profitability.

Arus Kas Bebas dan Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Teguh Erawati; Fransiska Ayu Novita Jedaru
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 2 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

The purpose of this study is to investigate the effect of free cash flow and firm size on firm value. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the period 2017-2019. The sampling technique used an objective sampling method. The total sample satisfying the criteria was 54 companies, and SPSS statistical application was used as the analysis method. The independent variables in this study are free cash flow and firm size. The dependent variable in this study is the enterprise value calculated using Tobin's Q method. The results of this study show that free cash flow has a negative effect on corporate value. Firm size has a positive effect on firm value. Keywords: free cash flow, company size, company value

PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN CAPITAl INTENSITY RATIO TERHADAP AGRESIVITAS PAJAK Teguh Erawati; Anjar Sularso
Jurnal Economica Vol. 10 No. 1 (2022): Jurnal Economica, April 2022
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Penelitian ini .bertujuan untuk menemukan bukti empiris pengaruh leverage, profitabilitas, Ukuran Perusahaan, Kebijakan Deviden, dan Capital Intensity Ratio terhadap agresivitas pajak. Populasi dalam penelitian ini perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2019. Penelitian ini menggunakan jenis penelitian deskriptif dengan metode analisis deskriptif kuantitatif. Data yang digunakan adalah data sekunder. Data penelitian diperoleh melalui website resmi bursa efek Indonesia. Variabel dependen dalam penelitian ini yaitu Agresivitas Pajak. Ada 5 variabel independent dalam penelitian ini yaitu leverage profitabilitas ukuran perusahaan kebijakan dividen dan capital intensity ratio. Metode pengambilan sampel pada penelitian dilakukan secara nonprobability dengan menggunakan teknik purposive sampling.Berdasarkan koefisien regresi variabel leverage memiliki nilai t sebesar -0,949 dan signifikansi 0,349. variabel profitabilitas memiliki nilai t sebesar -1,535, dan signifikansi 0,133. variabel ukuran perusahaan memiliki nilai t sebesar 3,043, dan signifikansi 0,004. variabel kebijakan dividen memiliki nilai t sebesar-0,592, dan signifikansi 0,558. variabel kebijakan dividen memiliki nilai t sebesar 2,353, dan signifikansi 0,024.Leverage tidak berpengaruh secara signifikan dan negatif terhadap agresivitas pajak. Profitabilitas tidak berpengaruh secara signifikan dan negatif terhadap agresivitas pajak. Ukuran Perusahaan berpengaruh secara signifikan dan positif terhadap agresivitas pajak. Kebijakan Deviden tidak berpengaruh secara signifikan dan negatif terhadap agresivitas pajak. Capital Intensity Ratio berpengaruh secara signifikan dan positif terhadap agresivitas pajak.

PENGARUH MOTIVASI EKONOMI, GENDER, PERSEPSI DAN LINGKUNGAN KELUARGA TERHADAP MINAT MAHASISWA BERKARIR MENJADI AKUNTAN PUBLIK (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA) Yasinta Agatha Cahya; Teguh Erawati
Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Vol 18, No 2 (2020): Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

This study aims to determine the effect of Motivation Economy, Gender, Perception and Family Environment towards students' interest in becoming a Public Accountant. Distributing questionnaires or questionnaires. Research sample This is an Accounting student at the University of Economics Faculty Sarjanawiyata Tamansiswa batch 2016-2018 which amounts to 100 respondents who have gone through audits 1 and 2 and passed. The sampling technique used purposive sampling. Tool analysis used Classical Assumption Test and Multiple Linear Regression Analysis Test. This study concludes that economic motivation is not affect career interest in becoming a public accountant, gender has no effect on career interest in becoming an accountant public, perception has a positive effect on career interest in becoming a public accountant and the family environment has no effect towards a career interest in becoming a public accountant.Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi Ekonomi, Gender, Persepsi dan Lingkungan Keluarga terhadap Minat Mahasiswa menjadi Akuntan Publik. menyebarkan kuesioner atau kuesioner. Sampel penelitian ini adalah mahasiswa Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa angkatan 2016-2018 yang berjumlah 100 responden yang telah melalui audit 1 dan 2 dan dinyatakan lulus. Teknik pengambilan sampel menggunakan purposive sampling. Alat analisis yang digunakan Uji Asumsi Klasik dan Uji Analisis Regresi Linier Berganda. Penelitian ini menyimpulkan bahwa motivasi ekonomi tidak berpengaruh terhadap minat karir menjadi akuntan publik, jenis kelamin tidak berpengaruh terhadap minat karir menjadi akuntan publik, persepsi berpengaruh positif terhadap minat karir menjadi akuntan publik dan lingkungan keluarga tidak berpengaruh. menuju minat karir untuk menjadi akuntan publik.

Pengaruh Rentabilitas dan Ukuran Perusahaan terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderating Teguh Erawati; Anita Primastiwi; Muhammad Hafizh Ilham
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to examine the effect of profitability and firm size on stock returns with dividend policy as a moderating variable. This study uses a sample of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. The sampling method in this study used purposive sampling. The number of samples in this study were 12 companies. Hypothesis testing in this study used multiple linear regression methods and moderated regression analysis. The results of this study indicate that profitability is proxied to ROA and firm size has no effect on stock returns. Dividend policy is not able to moderate profitability as a proxy for ROA and firm size on stock returns. The coefficient of determination (R2) is known to be 0.48 or equal to 48%. This means that the Dividend Pay Ratio moderates the effect of Return on Assets by 48% on Stock Return, while the remaining 52% is influenced by other variables outside of this study. Keywords: profitability, return on assets, size and, dividend pay ratio

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LEVERAGE, DAN INVESMNET OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA Teguh Erawati; Dewi Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v5i2.1763

Earnings quality is earnings that reflect the continuation of earnings in the future, which is determined by the accrual component and cash conditions that show the actual financial performance of the company. This study aims to prove the effect of capital structure, firm size, leverage and investment opportunity set (IOS) on earnings quality. The research method used is purposive sampling with a total sample of 58 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data with the year of observation, namely 2017-2020. The data is obtained from financial statements taken from www.idx.com. The data analysis method used is descriptive statistical test, classical assumption test and hypothesis testing. The results showed that capital structure, leverage and investment opportunity set (IOS) did not have a significant effect on earnings quality, while firm size had a significant effect on earnings quality.

UKURAN PERUSAHAAN, KINERJA KEUANGAN, KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia) Teguh Erawati; Anita Primastiwi; Diyah Rahayu
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 13 No. 02 (2022): AKURAT Edisi Mei-Agustus 2022 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to examine the effect of size, financial performance, and investment decisions. The sample used in the study was the property and real estate company's annual report in 2016-2019. In this sampling technique the author uses purposive sampling techniques, find 24 samples according to criteria. This study uses multiple regression analysis. The result showed that size have no effect on firm value while financial performance and investment decisions has a positive effect on firm value.

Co-Authors Akhnes Noviyanti Anastasia Olu Angelia Merizi Guiliani Rauth Anisya Dewi Rahmawati Anita Primastiwi Anjar Sularso Annisa Putri Ambri Anur Alfitriani Ayudiyati, Prismadini Cintya Rosmelisa Citra Ari Mangesti Desi Ramadhani Devi Cahyaningrum Dewi Rahmawati Diyah Rahayu Elisabet Anjela Prabadianti Enggar Kartika Cahyaning Ester Kewa Kelep Evi Grediani Feby Al Ghafuur Fransiska Ayu Novita Jedaru Fuadhillah Kirana Putri Grace Diandra Jesika Kaka Hadri Kusuma Hadri Kusuma Hana Herlina Hermina Bafa Ika Susanti Imanda Firmantyas Putri Inneke Dewi Karunia Putri Jevi Bela Pitaloka Karolina Modeste Niwat Katarina Aprila Sumule Khairunnas Khairunnas Khoirunnisa Nur Hasanah kotilda Contesa Jena Lia Indah Sari Lisna Setyaningrum Muhammad Hafizh Ilham Nala Tri Kusuma Noansa Pramelia Noansa Pramelia Nur Anita Chandra Putry Nustini, Yuni Olga Olivia Tiwa Making Pristin Prima Sari Putri Intan Oktavyani Rehan Nursetiawan Reni Listyawati Rina Iriyanti Riski Adi Wibowo Rita Ratna sari Rofina Sani Asri Djanor Ronald Ario Tahu Safira Miftahul Jannah Sintiya Arum Sari Sri Ayem Sri Hermuningsih Suyanto . Syafiya Fathiyannida Titi Swantari Tri Siwi Nugrahani Umi Wahidah Uum Helmina Chaerunisak Widiyati Utami Yasinta Agatha Cahya Yuli Astuti Yunita Dete

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