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ELEMEN-ELEMEN YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMSI Purwanti, Purwanti; Sari, Petty Aprilia; Suhariyanto, Suhariyanto
COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i1.7795

This study aims to find out empirically how the elements or factors of intangible assets, company size, funding decisions and profitability on increasing firm value. The presence of company value is very important because it is a good and bad picture of the state of a company and can be considered by potential investors before investing their funds in one company. The better to produce good company value, it is important for companies to explore possible fundamental factors that will have an impact on company value. The population used in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used purposive sampling method. Based on predetermined criteria obtained 9 companies. The method used in analyzing the data is using panel data regression with the help of Eviews version 9 which includes: descriptive statistics, model feasibility test, Chow test, Hausman test, Langrange multiplier test and coefficient of determination. The results of this study indicate that partially intangible assets and profitability have a significant effect on firm value, while firm size, funding decisions have no significant effect on profit growth.

PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS Hidayat, Imam; Sari, Petty Aprilia; Hakim, Mohamad Zulman; Abbas, Dirvi Surya
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.4454

Tujuan dari penelitian ini untuk mengetahui pengaruh total asset turnover, leverage dan profitabilitas terhadap financial distress pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2015-2019.Populasi penelitian ini meliputi seluruh perusahaan property dan real estate estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa total asset turnover tidak memiliki pengaruh terhadap financial distress, leverage berpengaruh negatif signifikan terhadap financial distress, profitabiliats berpengaruh positif terhadap financial distress dan manajerial dan likuiditas tidak memiliki pengaruh signifikan terhadap financial distress, dan total asset turnover, leverage dan profitabilitas secara bersama-sama berpengaruh terhadap financial distress.

REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY sari, petty aprilia; Hidayat, Imam; Goenawan, Yohanes August
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.14902

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors

The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital Sari, Petty Aprilia; Hidayat, Imam
EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p163-171

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure

Managerial Ownership as a Governance Signal: Moderating the Effects of CSR, Tax Planning, and Intellectual Capital on Earnings Management Petty Aprilia Sari; Petty Aprilia Sari; Tubagus Ismail; Munawar Muchlish; Agus Sholikhan Yulianto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This study aims to examine the impact of tax planning, intellectual capital and CSR on earnings management. As a research sample, 20 companies from 125 companies in the consumer goods industry sector listed on the Indonesian Stock Exchange were used. Data comes from annual reports released between 2021 and 2023. Multiple regression analysis was used to create a regression model for this study. The results of the study indicate that CSR affects earnings management, while Tax Planning and Intellectual Capital do not affect earnings management. Managerial Ownership can moderate the effect of CSR on earnings management, where Managerial Ownership cannot moderate effect of Tax Planning and Intellectual Capital earnings management. Re-research on earnings management is important as the practice can affect corporate transparency and accountability and impact investment and financial decisions. Research is needed to understand factors that influence earnings management and devise strategies that can prevent the harmful practice.

Managerial Ownership as a Governance Signal: Moderating the Effects of CSR, Tax Planning, and Intellectual Capital on Earnings Management Petty Aprilia Sari; Petty Aprilia Sari; Tubagus Ismail; Munawar Muchlish; Agus Sholikhan Yulianto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

This study aims to examine the impact of tax planning, intellectual capital and CSR on earnings management. As a research sample, 20 companies from 125 companies in the consumer goods industry sector listed on the Indonesian Stock Exchange were used. Data comes from annual reports released between 2021 and 2023. Multiple regression analysis was used to create a regression model for this study. The results of the study indicate that CSR affects earnings management, while Tax Planning and Intellectual Capital do not affect earnings management. Managerial Ownership can moderate the effect of CSR on earnings management, where Managerial Ownership cannot moderate effect of Tax Planning and Intellectual Capital earnings management. Re-research on earnings management is important as the practice can affect corporate transparency and accountability and impact investment and financial decisions. Research is needed to understand factors that influence earnings management and devise strategies that can prevent the harmful practice.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN Petty Aprilia Sari; Imam Hidayat
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.246-259

Return is the return obtained from an investment for a certain period. It will be difficult to know how much return will be obtained in the future. There are many factors to predict return including Total Cash Flow, Accounting Profit, Company Size. This study aims to analyze the effect of total cash flow, accounting profit and company size on stock returns. This type of research is secondary data in the form of annual financial report data for automotive and component companies on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 9 companies was obtained. The data analysis technique used multiple linear regression. Hypothesis testing was carried out with simultaneous significant test (F-test) and partial test (t-test). The results of this study operating cash flow and accounting profit have an effect on stock returns, while the size of the company has no effect on stock returns. This research can contribute to increase the literature and provide information about the factors that affect stock returns that can be used by companies and investors.

NILAI PERUSAHAAN BESERTA FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA Petty Aprilia Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.51-58

The purpose of this study is to analyze the factors that affect firm value using panel data. The value of the company is a very crucial thing in companies that are often associated with stock prices, if the share price is high then the value of the company is also high & the level of acceptance of the owners of the company will be high. Many factors that affect the value of the company, among others, namely Dividend Policy, Debt Policy, Capital Structure, & Liquidity. By using a purposive sampling method of 80 basic & chemical industrial companies for the 2015-2019 period, a sample of 8 companies that meet the criteria, using a total of 40 information observations, were obtained. This study uses panel data regression analysis using the program eviews 9.0. The results of this study show that partially, Debt & Liquidity Policy has a negative effect on Firm Value. Meanwhile, Dividend Policy & Capital Structure has no effect on Firm Value.

The Moderating Role of Green Accounting on Sustainability Reporting in Indonesian Manufacturing Hidayat, Imam; Petty Aprilia Sari; Sazali Zainal Abidin
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.16302

This study seeks to examine the impact of stakeholder pressure, corporate governance, and digital innovation on sustainability reporting, with green accounting acting as a moderating variable in manufacturing firms listed on the Indonesia Stock Exchange. The research covers a three-year period from 2022 to 2024, with the study population consisting of all manufacturing companies listed during that time. Using purposive sampling, 41 companies met the criteria and were selected as the sample. The study relies on secondary data sourced from the Indonesia Stock Exchange website, and the analysis was conducted using Moderated Regression Analysis. The findings indicate that creditor pressure, shareholder pressure, audit committees, independent commissioners, boards of directors, and digital innovation collectively affect sustainability reporting, while green accounting is capable of moderating the relationship between these independent variables and sustainability reporting. On a partial basis, creditor pressure, shareholder pressure, and the board of directors demonstrate a positive and significant effect on sustainability reporting, whereas audit committees, independent commissioners, and digital innovation show no effect. Moreover, green accounting is found to moderate the role of independent commissioners on sustainability reporting, but it does not moderate the effects of creditor pressure, shareholder pressure, audit committees, boards of directors, or digital innovation.

Tax avoidance, capital structure, and firm value: The moderating role of profitability in LQ45 companies post-pandemic Purnamasari, Atika; Sari, Petty Aprilia; Husin, Husin; Goenawan, Yohanes August
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art16

This study analyzes the effect of tax avoidance and capital structure on firm value with profitability as a moderating variable in 19 LQ45 companies during 2020-2024. It aims to address the post-pandemic literature gap by examining the moderating role of profitability. This quantitative research employs purposive sampling and panel data regression using the Random Effect Model (REM). The analysis includes heteroscedasticity, multicollinearity, t-test, Moderated Regression Analysis (MRA), and coefficient of determination (R²). The results indicate that tax avoidance positively affects firm value, while capital structure has a negative effect. Profitability does not moderate the relationship between tax avoidance and firm value, but it weakens the effect of capital structure on firm value. These findings suggest that investors respond more to tax efficiency and profitability performance, whereas high leverage is perceived as increasing risk and reducing firm value. Therefore, maintaining an optimal capital structure is essential to enhance firm value.

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