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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Consumer Science Accounting Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis Journal of Consumer Sciences JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Bina Praja Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Aptisi Transactions on Technopreneurship (ATT) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Bisnis dan Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Return : Study of Management, Economic and Bussines Jurnal Mutiara Ilmu Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen CARONG: Jurnal Pendidikan, Sosial dan Humaniora Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Unggul Purwohedi
Universitas Negeri Jakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh Agresivitas Pajak, Leverage, dan Umur Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Hanna, Laurencia Audrey; Prihatni, Rida; Purwohedi, Unggul
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.02

Abstract

The purpose of this research is to examine and analyze the effect of tax aggressiveness on corporate social responsibility disclosure, the effect of leverage on corporate social responsibility disclosure, and the effect of firm age on corporate social responsibility disclosure. The sampling technique used in this study was purposive sampling. Researchers used secondary data, namely from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The data analysis technique in this study used panel data regression through data processing carried out in Eviews 12 software. The results obtained in this study are as follows: (a) Tax aggressiveness has no significant effect on corporate social responsibility disclosure; (b) Leverage has no significant effect on corporate social responsibility disclosure; and (c) Company age has a positive and significant effect on corporate social responsibility disclosure.
Pengaruh Intellectual Capital Disclosure, Keputusan Investasi, Struktur Modal, dan Kebijakan Dividen terhadap Nilai Perusahaan Darmawan, Aulia; Purwohedi, Unggul; Sariwulan, Rd. Tuty
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.14

Abstract

The purpose of this research is to see the effect of Intellectual Capital Disclosure, Investment Decisions, Capital Structure, and Dividend Policy on Firm Value. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used a purposive sampling method and obtained 17 sample companies. This study uses multiple linear regression analysis method which is processed using the IBM SPSS Statistics 26 application. The results of this study indicate that disclosure of intellectual capital has no effect on firm value. investment decisions have a positive effect on firm value. Capital structure has a negative effect on firm value. Dividend policy has a positive effect on firm value.
Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan Likuiditas terhadap Pengungkapan Laporan Keberlanjutan Fatihah, Inggit Ukhti; Unggul Purwohedi; Etty Gurendrawati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.14

Abstract

The purpose of this study is to analyze and test the influence of managerial ownership, foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by regression analysis of panel data with the Eviews 12 program. The results of this study show that foreign ownership and liquidity have a significant effect on the disclosure of sustainability reports. While managerial ownership has no effect whatsoever on the disclosure of sustainability reports.
Pengaruh Firm Growth dan Total Asset Turnover Terhadap Kinerja Keuangan Savitri, Rachmalia Jeany; Purwohedi, Unggul; Zakaria, Adam
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.03

Abstract

This research aims to determine the effect of sales growth, asset growth, and total asset turnover on financial performance. The research uses secondary data in the form of financial statements that can be seen on the Indonesia Stock Exchange (IDX) website. The population in this research is manufacturing companies listed on the IDX in 2021 - 2022. This research used purposive sampling techniques to produce a sample of 96 companies. The method used in this research is quantitative method. This research used descriptive statistical analysis techniques and panel data regression analysis. The research was processed using Eviews 12 software. The results of this research show that sales growth negatively affects financial performance. Asset growth has a positive effect on financial performance. Meanwhile, total asset turnover does not affect financial performance.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, Pajak Kini dan Perencanaan Pajak terhadap Manajemen Laba Nur Hasanah, Alifa Shafiya; Indra Pahala; Unggul Purwohedi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.01

Abstract

The study's goal was to examine how profitability, deferred tax assets, current tax expenses, and tax planning affect profit management. The population for the study was made up of property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. This study method used a quantitative method with data in the form of financial reports available on the IDX website. Samples selected using purposive sampling techniques and produced 66 observational data. Data is processed using SPSS applications and analyzed using logistic regression analysis. This research uses secondary data taken from the company's financial statements. Based on the analysis of this study, it is possible to conclude that the current tax expense has a positive and significant influence on profit management, profitability has a negative and significant influence on profit management, and deferred tax assets and tax planning are not significant to profit management.
THE EFFECT OF FIRM SIZE, SALES GROWTH, AND PROFITABILITY ON FIRM VALUE IN HEALTHCARE, TECHNOLOGY, AND FOOD AND BEVERAGE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2020 PERIOD Mutiara, Nanda; Purwohedi, Unggul; Zulaihati, Sri
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 3 No. 3 (2022): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0303.01

Abstract

This study uses empirical evidence to confirm the impact of firm size, sales growth, and profitability on firm value. The research approach employed is quantitative. This research uses secondary data from the 2017-2020 financial statements of Healthcare, Technology, and Food and Beverage companies listed on the Indonesia Stock Exchange. Using the purposive sampling method, 37 samples were collected from the population of 120 firms comprising the study. A multiple linear regression analysis will be undertaken using version 25 of the Statistical Package for the Social Sciences (SPSS) to test the hypothesis. Results suggested that company size and sales growth did not influence firm value, but profitability did.
FACTORS AFFECTING THE GROWTH OF MUDHARABAH DEPOSITS IN ISLAMIC BANKS IN INDONESIA Purnamasari, Sasmita; Purwohedi, Unggul; Utaminingtyas, Tri Hesti
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1148

Abstract

This study examines the factors influencing the growth of mudharabah deposits in Islamic banks in Indonesia during the period of 2012-2020. The data used in this research is secondary data in the form of financial reports from registered and active Islamic Commercial Banks (BUS) under the supervision of the Financial Services Authority (OJK). The variables tested include both dependent and independent variables. Mudharabah deposits (DPS) are used as the dependent variable, while the interest rate (ITS), inflation rate (IFL), and Finance to Deposit Ratio (FDR) are the independent variables. Data processing in this study is conducted using Microsoft Excel, Eviews 9 program, and multiple linear regression analysis method for hypothesis testing. The findings of this research indicate that the inflation rate (IFL) has a significant impact on the growth of mudharabah deposits, while the interest rate (ITS) and Finance to Deposit Ratio (FDR) do not have a significant impact on the growth of mudharabah deposits.
PENGARUH PROFITABILITAS, KOMITE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nabila, Nabila; Zakaria, Adam; Purwohedi, Unggul
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.257

Abstract

This study was conducted with the aim of determining the effect of profitability, audit committee, auditor switching, and firm size on integrity of financial statements. The research use documentation method by gathering data from the website https://idx.co.id/ and also utilized literature review to find relevant theories. The research approach used was quantitative, utilizing secondary data. Data collection was performed using purposive sampling, where 32 companies were selected from the entire food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022, resulting in a total sample of 96. The data collected were then analyzed using multiple linear regression with SPSS 29 software. The results of the study indicated that profitability and firm size have an effect on the integrity of financial statements, while the audit committee and auditor switching do not have an effect on the integrity of financial statement. Based on these findings, recommendations for further research include adding additional observation years, expanding and increasing the sample size, and considering the inclusion of other variables that may potentially affect the integrity of financial statement
PENGARUH SIZE OF COMMISSIONER BOARD, BOARD GENDER DIVERSITY, DAN EDUCATION BACKGROUND OF THE BOARD TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Puspitasari, Ananda; Purwohedi, Unggul; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (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.v4i1.265

Abstract

This study aims to examine and analyze the Size of Commissioner Board, Board Gender Diversity and Education Background of The Board on Sustainability Reporting Disclosure. This study uses secondary data sources derived from the company's annual report and sustainability report on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with purposive sampling technique. A total final sample of 55 companies was obtained, so that the total observation data during 2020-2022 was 165 data. The analysis technique used is panel data regression analysis using Econometric Views 13 (EViews) software. The results of this study prove that the size of the commissioner board has a significant positive effect on sustainability reporting, board gender diversity has no effect on sustainability reporting, and the education background of the board has a significant positive effect on sustainability reporting
Analisis Penerapan Prinsip Good Corporate Governance (GCG), Budaya Perusahaan dan Kepemimpinan terhadap Kinerja Perusahaan Berbasis Balanced Scorecard : Studi pada Perusahaan Asuransi Sari, Yunita Puspita; Mohamad Rizan; Purwohedi, Unggul
Jurnal Bisnis, Manajemen, dan Keuangan Vol. 1 No. 1 (2020): Jurnal Bisnis, Manajemen, dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

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

Abstract

Penelitian ini berupaya untuk menganalisis pengaruh Good Corporate Governance (GCG), budaya perusahaan, kepemimpinan terhadap kinerja perusahaan. Instrumen yang digunakan untuk mengumpulkan data dalam penelitian ini ialah kuesioner yang disebarkan selama bulan April 2019. Teknik penarikan sampel yang digunakan adalah random sampling di mana teknik ini memungkinkan pengambilan sampel dari suatu populasi dengan peluang yang sama untuk dipilih. Kuesioner yang berhasil dikumpulkan yaitu sebanyak 228 responden dari total 230 kuesioner yang disebarkan secara langsung kepada seluruh responden (response rate: 99,1%). Teknik analisis data menggunakan pendekatan Structural Equation Model (SEM) dengan bantuan perangkat lunak AMOS. Hasil penelitian memperlihatkan bahwa terdapat pengaruh positif dan signifikan Good Corporate Governance (GCG), budaya perusahaan, dan kepemimpinan terhadap kinerja perusahaan. Selain itu, penelitian ini tentunya memiliki beberapa keterbatasan dan menghasilkan sejumlah implikasi manajerial. Saran implikatif yang paling utama dalam studi ini ialah penerapan/implementasi prosedur Good Corporate Governance (GCG) menjadi suatu keharusan, dan upaya pembentukan budaya perusahaan melalui peningkatan serta pengembangan kreativitas karyawan di PT Asuransi Bangun Askrida. Sementara itu, penelitian ini terbatas dalam domain industri asuransi di Indonesia serta hanya dilakukan pada lingkup satu perusahaan asuransi umum saja.
Co-Authors Abrori, Ali Achmad Fauzi Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Arthika Dewi, Mega Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Diah Armeliza Dicky Iranto Diena Noviarini Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fathurohman, Muhammad Fatihah, Inggit Ukhti Gatot Nazir Ahmad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Prameswari, Almira Dian Prameswari Purnamasari, Sasmita Puspitasari, Ananda Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Sih Afsari Utami, Andini Simangunsong, Toba Antanov Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Thaib I., M. Farian Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Ulupu, IGKA Usep Suhud Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam