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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN
DESY PURWASIH
Universitas Pamulang
Humanities Economics, Econometrics & Finance Education

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Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Debt to Equity Ratio terhadap Konservatisme Akuntansi DESY PURWASIH
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i3.y2020.p309-326

Abstract

Penelitian ini bertujuan untuk  menguji pengaruh pengaruh mekanisme corporate governance, ukuran perusahaan dan debt to equity ratio terhadap konservatisme akuntansi (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Penelitian ini adalah penelitian dengan pendekatan assosiatif kausalitas dengan menggunakan data kuantitatif yang dapat diolah atau dianalisis menggunakan teknik perhitungan statistika. Hasil penelitian : proporsi komisaris independen tidak berpengaruh terhadap konservatisme akuntansi, dengan nilai signifikansi sebesar  0.3797 >  0.05 dengan nilai thitung sebesar 0.887351 < ttabel sebesar 1.6579.  Kepemilikan manajerial tidak berpengaruh terhadap konservatisme akuntansi, dengan nilai signifikansi sebesar 0.5221 >  0.05 dengan nilai thitung sebesar 0,645218 < ttabel sebesar 1.6579. Kepemilikan institusional berpengaruh terhadap konservatisme akuntansi, dengan nilai signifikansi sebesar 0.0274 <  0.05 dengan nilai thitung sebesar 2,281724 >  ttabel sebesar 1.6579. Ukuran perusahaan berpengaruh secara signifikan dengan arah koefisien negatif terhadap  konservatisme akuntansi,dengan nilai thitung sebesar 2,114761 > ttabel sebesar 1.6579, sehingga penelitian ini menunjukkan. DER berpengaruh secara signifikan dengan arah koefisien negatif terhadap konservatisme akuntansi, nilai signifikansi sebesar 0.0211 <  0.05 dengan nilai thitung sebesar 0.2372741 < ttabel sebesar 1.6579. Kesimpulan : proporsi komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap konservatisme akuntansi, kepemilikan institusional berpengaruh positif signifikan terhadap konservatisme akuntansi ,debt to equity ratio dan ukuran perusahaan berpengaruh negatif signifikan terhadap konservatisme akuntansi. Proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan dan debt to equity ratio secara bersama-sama berpengaruh signifikan terhadap konservatisme akuntansi.
Sustainability Report and Financial Performance Desy Purwasih; Asih Handayani
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p8-18

Abstract

environmental performance in the sustainability report and social performance in the sustainability report on the financial performance of mining companies in the coal sub-sector for the 2018-2020 period. The population in this study were 35 companies. The sample selection in this study used a purposive sampling technique, in order to obtain 14 companies that fit into the criteria. The data analysis technique used is panel data regression using EViews 9.0 software. The results of this study indicate that economic performance in the sustainability report, environmental performance in the sustainability report and social performance in the sustainability report together have an effect on financial performance, economic performance in the sustainability report and environmental performance in the sustainability report have no partial effect on financial performance. While social performance in the sustainability report has a partial influence on financial performance.
PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Renalya Renalya; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.146

Abstract

This study aims to examine the effect of asset structure and sales growth on capital structure with firm size as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of research conducted is quantitative research using associative methods. The research sample was determined using a purposive sampling technique, so that a sample of 16 companies could be produced with a total of 80 observation data. The analysis used is panel data regression analysis and moderating regression analysis. The results showed that the variable structure of assets and sales growth simultaneously affect the capital structure. The results of the study partially show that the asset structure variable has a significant effect on capital structure, while the sales growth variable does not have a significant effect on capital structure, the firm size variable cannot moderate the relationship between asset structure and capital structure, and the firm size variable cannot moderate the relationship between sales growth and sales growth. capital structure
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Egi Dwi Sriyani; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.149

Abstract

This study aims to analyze the effect of financial performance and dividend policy on firm value with capital structure as the intervening variable. This type of research is a quantitative research using secondary data population obtained from the Indonesia Stock Exchange and related websites for the 2016-2020 period, totaling 14 companies. The sampling technique in this study was using purposive sampling method with data analysis techniques used were panel data regression analysis and path analysis by selecting a regression model, classical assumption test, and hypothesis analysis using the Eviews 9 data processing program. Based on the test results, the research it states that the t test (partial), financial performance and capital structure affect firm value, while dividend policy has no effect on firm value. Through the Sobel test, it was found that capital structure was able to mediate the effect of the relationship between financial performance on firm value, but capital structure could not mediate the effect of dividend policy on firm value
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Perusahaan Manufaktur Sektor Property dan Real Estate Yang Terdaftar di BEI Nisa Aulia; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.156

Abstract

This study aims to prove empirically the effect of institutional ownership and capital intensity on tax avoidance with firm size as a moderating variable. The independent variables used in this study are institutional ownership and capital intensity, while the dependent variable is tax avoidance. This study also uses a moderating variable in the form of company size. The population in this study are property and real estate manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection method used purposive sampling, based on this method, 12 companies were obtained. The data used in this study is secondary data in the form of annual financial reports. Based on the results of the study indicate that institutional ownership and capital intensity simultaneously affect tax avoidance. Institutional ownership has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Firm size is not able to moderate the effect of institutional ownership on tax avoidance. Firm size is not able to moderate the effect of capital intensity on tax avoidance.moderate the effect of capital intensity on tax avoidance
PENGARUH AUDIT LAG, UKURAN KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN: Studi Empiris pada Perusahaan Energy Yang Terdaftar Di Bursa Efek Indonesia Shanti Clara; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.157

Abstract

This study aims to determine the effect of the saudit lag, KAP size and prior opinion on going concern audit opinion acceptance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange in 2016-2020. This research is an associative study with a quantitative approach. The research sample was taken using purposive sampling technique so that 13 companies were selected as research samples and the period of the year studied was 5 years, from 2016 to 2020 so that there were 65 samples. The data used are taken from audited financial reports and annual reports published by each company studied. The data analysis technique used descriptive statistics and logistic regression analysis, The results show partially audit lag and audit quality has no effect on going concern audit opinion acceptance, and prior opinion has an effect on going concern audit opinion acceptance. Simultaneously, audit lag, kap size and prior opinion had an effect on going concern audit opinion acceptance
PENGARUH KOMPONEN ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING: Studi Empiris pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Nur Azizah; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.175

Abstract

This study aims to examine the effect of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns with company size as a moderating variable. Using the purposive sampling method, the research sample was 14 companies with 5 years of research or equivalent to 70 data. The results showed that simultaneously operating cash flow, investment cash flow, funding cash flow and accounting profit together affect stock returns. Partially, only operating cash flow has no effect on stock returns, while investment cash flow, funding cash flow and accounting profit affect stock returns. In moderation, the size of the company is unable to moderate the relationship between operating cash flow, investment cash flow, funding cash flow and accounting profit to stock returns
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Safitri Dwi Pertiwi; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.177

Abstract

This study aims to prove empirically about the effect of firm size, fixed asset intensity on tax avoidance with sales growth as a moderating variable. The independent variables used in this study are firm size and fixed asset intensity, while the dependent variable is tax avoidance. This study also uses a moderating variable in the form of sales growth. It aims to find a stronger influence between the independent and dependent variables by including the moderating variable. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. The sample selection method used purposive sampling, based on this method, 8 companies were obtained with research for 6 years, so that 48 observation data were obtained. The data used in this study is secondary data in the form of annual financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. Based on the results of the study, it shows that the size of the company, the intensity of fixed assets have a simultaneous effect on tax avoidance. Firm size has an effect on tax avoidance. The intensity of fixed assets has no effect on tax avoidance. Sales growth is not able to moderate the effect of firm size on tax avoidance. Sales growth is not able to moderate the effect of fixed asset intensity on tax avoidance
Bimbingan Teknis Pencatatan Dan Pelaporan Keuangan Bagi Pelaku UMKM Kecamatan Setu Kota Tangerang Selatan Ratih Qadarti Anjilni; Effriyanti Effriyanti; Desy Purwasih
Jurnal Abdimas Tri Dharma Manajemen Vol 4, No 1 (2022): ABDIMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i1.p40-46.y2022

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Kasi Ekonomi dan Pembangunan Kecamatam Setu kota Tangerang Selatan. Tujuan dari PKM ini adalah untuk memperkenalkan SAK-EMKM dan mengaplikasikan secara teknis SAK-EMKM pada pencatatan dan pelaporan keuangan pelaku UKM dengan cara mudah. Pelaku UKM yang terlibat serta dalam PKM ini berjumlah 30 partisipan dengan waktu pengajaran selama 3 (tiga) jam pada tanggal 22 Februuari 2022. Metode yang digunakan dalam PKM ini adalah Penyuluhan/ ceramah, Tutorial, dan Diskusi. Hasil PKM sebanyak 28 peserta UKM, dari 30 peserta dapat mengikuti dan menyelesaikan laporan keuangan yang berdasarkan SAK-EMKM. 2 peserta lainnya terkendala teknis saat mengikuti bimbingan teknis. Diharapkan PKM ini bermanfaat untuk berbagai pihak diantaranya pelaku UKM itu sendiri, Bank Indonesia, Ikatan Akuntan Indonesia, Pemerintah dan bagi akademisi
PENGARUH KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK: (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Sektor Pertambangan Sub Sektor Batu Bara Periode 2016 - 2021) Fitri Istya Ningsih; Desy Purwasih
JURNAL AKUNTANSI BARELANG Vol 7 No 2 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i2.7152

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh kepemilikan institusional, pertumbuhan penjualan dan manajemen laba terhadap penghindaran pajak. Variabel independen yang digunakan dalam penelitian ini adalah kepemilikan institusional, pertumbuhan penjualan dan manajemen laba sedangkan variabel dependennya adalah penghindaran pajak. Populasi pada penelitian ini adalah perusahaan pertambangan sub sektor batu bara yang terdapat di Bursa Efek Indonesia tahun 2016-2021. Metode pemilihan sampel menggunakan purposive sampling, berdasarkan metode tersebut diperoleh 11 perusahaan. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan tahunan. Data diolah menggunakan eviews-9. Berdasarkan hasil penelitian menunjukkan bahwa kepemilikan institusional, pertumbuhan penjualan dan manajemen laba berpengaruh secara simultan terhadap peghindaran pajak. Kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak. Pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak. Manajemen laba tidak berpengaruh terhadap penghindaran pajak.
Co-Authors Ananda, Fuzi Rizky Asih Handayani Darwanti, Apri Effriyanti Effriyanti Egi Dwi Sriyani Fitri Istya Ningsih Indriani, Meylina Maulana, Gunawan Farhan Nisa Aulia Nur Azizah Ratih Qadarti Anjilni Renalya Renalya Safitri Dwi Pertiwi Shanti Clara