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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Competitive Jurnal Akuntansi dan Keuangan Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Journal of Management and Bussines (JOMB)
Anik Yuliati
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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 1 
Do Cash Flow and Accounting Profit Information Affect Stock Prices? Indah Muniroh; Anik Yuliati
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.199

Abstract

ABSTRACT This study aims to determine the effect of cash flow statement information and accounting profit on stock prices. The object of this research is a food & beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used a purposive sampling technique with ten samples of financial statements that meet the criteria. The analysis technique uses the help of Partial Lease Square (PLS) with SmartPLS 3.0 Software. The study results show that the Cash Flow Statement of operating and funding information does not affect stock prices. On the other hand, information on the investing Cash Flow Statement and accounting profit affect stock prices. The more investors intend to buy or keep shares; the stock price will increase. Vice versa, if the number of investors who intend to sell or release shares increases, the share price will decrease. Based on these results, it is suggested that investors in deciding on selling or buying stock shares may pay more attention to the information from investing cash flow and accounting profit.
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Opini Audit Terhadap Internet Financial Reporting Pemerintah Kota/Kabupaten Jawa Timur Irna Amelia Moehardiono; Anik Yuliati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34453

Abstract

This research aims to identify and examine the influence of local government revenue, size of local government, and audit opinion to local government Internet Financial Reporting. This research uses quantitative analysis techniques using secondary data retreived from local government financial reports in official website of the regency/city in East Java Province 2015-2019. Population used in this research were 38 city / district governments in East Java Province. Purposive sampling was used to collect sample data and obtained a sample of 23 districts/cities. This research used panel data regression analysis with software Eviews 9 to test three hypotheses. The results showed  that local revenue, size of local government, and audit opinion had a simultaneous effect on local government Internet Financial Reporting practices. The partial test results showed that audit opinion affected Internet Financial Reporting of the local government. Meanwhile, local government revenue and size of local government does not affected Internet Financial Reporting.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA Nada Salsabila Ramadhani; Anik Yuliati
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2331

Abstract

This study aims to examine the effect of accountability, transparency, and social participation on the management of village fund allocations in villages in the Kalitidu sub-district, Bojonegoro district. The subjects of this research are village officials who directly manage the allocation of village funds. The method of determining the sample used purposive sampling technique, so that a sample of 72 village officials was obtained. Data were collected through a questionnaire. Data were analyzed using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that accountability, transparency, and social participation had a positive and significant impact on the management of village fund allocations.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan dan Nilai Perusahaan Studi Pada BEI Tahun 2016 – 2020 Imam Zhafirulloh Pudjonggo Kartorahardjo; K., Anik Yuliati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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

Abstract

Tujuan penelitian ini yaitu untuk mengetahui seberapa besar pengaruh penerapan Good Corporate Governance (GCG) terhadap Kinerja Keuangan Perusahaan dan Nilai Perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Penelitian menggunakan metode kuantitatif dan menggunakan data laporan keuangan tahunan yang diperoleh dari situs resmi perusahaan. Pengumpulan data menggunakan studi dokumentasi dan studi kepustakaan. Variabel GCG diproksikan dengan variabel Ukuran Dewan Komisaris, Proporsi Komisaris Independen dan Komite Audit. Variabel Kinerja Keuangan diproksikan dengan rasio Return on Assets (ROA) dan Nilai Perusahaan dengan Tobin’s Q Ratio. Hasil penelitian menunjukkan bahwa pengujian secara parsial variabel Ukuran Dewan Komisaris tidak berpengaruh terhadap Kinerja Keuangan dan Nilai Perusahaan. Proprosi Komisaris Independen berpengaruh secara parsial terhadap Kinerja Keuangan dan Nilai Perusahaan. Komite Audit tidak berpengaruh terhadap Kinerja Keuangan, tetapi berpengaruh terhadap Nilai Perusahaan. Pengujian secara simultan menunjukkan ketiga variabel independen berpengaruh kepada variabel Kinerja Keuangan dan Nilai Perusahaan.
Pengaruh Pajak Hiburan, Pajak Reklame dan Pajak Restoran terhadap Pendapatan Asli Daerah Kota Surabaya Hafid Yunus; Anik Yuliati
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.488 KB) | DOI: 10.31004/jptam.v6i2.4642

Abstract

Penelitian ini bertujuan untuk untuk menyelidiki pengaruh Pajak Hiburan, Pajak Reklame dan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2017-2019. Sumber data sekunder yaitu berupa laporan realisasi pajak dan pendapatan asli daerah Kota Surabaya. Jenis penelitian menggunakan pendekatan kuantitatif. teknik analisis data berupa pendekatan Partial Least Square (PLS) dengan alat software PLS 3 Versi 3.2.9. Hasil penelitian membuktikan bahwa (1) Pajak Hiburan berpengaruh negatif dan signifikan terhadap terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2017-2019, (2) Pajak Reklame tidak berpengaruh terhadap terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2017-2019, (3) Pajak Restoran berpengaruh positif dan signifikan terhadap terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2017-2019
Kebijakan Insentif Pajak dan Sosialisasi Pajak terhadap Peningkatan Penerimaan Pajak di Masa Pandemi Covid-19 Tahun 2021 Dyah Oktaviani; Anik Yuliati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4506

Abstract

This study aims to empirically identify and analyze the effect of tax incentive policies and tax socialization on increasing tax revenue during the Covid-19 pandemic. This research method is descriptive quantitative. The population used in this study is all individual taxpayers registered at KPP Pratama Surabaya Gubeng. Sampling was carried out using a non-probability sampling technique, namely incidental sampling and using Roscoe's theory in sampling. Analysis of the existing data in this study is to use multiple linear regression analysis. The results showed that the F test value (simultaneous) on the tax incentive policy variable (X1) and tax socialization (X2), namely Fcount, was 20,023> Ftable with a sig value of <0.05. Ftable for the probability of 0.05 at the level of 2;78 which is equal to 3.11. In conclusion, tax incentive policies, and tax socialization have a simultaneous effect on tax revenue at KPP Pratama Surabaya Gubeng during the Covid-19 pandemic in 2021. Keywords: Tax Incentive Policy, Tax Revenue, Tax Socialization
Analisis Prosedur Pemberian Kredit Usaha Rakyat Bank Jatim Kantor Cabang Pembantu Kota Bangil Raditya Azka Permana; Anik Yuliati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.45161

Abstract

mengetahui bagaimana prosedur pemberian Kredit Usaha Rakyat pada Bank Jatim Kantor Cabang Pembantu Kota Bangil serta bagaimana Bank Jatim Kantor Cabang Pembantu Kota Bangil dalam menyelesaikan kredit bermasalah pada Kredit Usaha Rakyat.
Pengaruh Penerapan SIPD, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan : Studi Empiris Pada BPPKAD Kabupaten Sumenep Hafila Mahruzia; Anik Yuliati
COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i2.4480

Abstract

The purpose of this study is to determine and test empirically the effect of the Regional Government Information Systems, utilization of information technology and internal control on the quality of financial reports BPPKAD Sumenep Regency. This research used a quantitative approach, using primary data through questionnaires. The subject of this research are employees that doing accounting functions or financial administration that has worked for 2 years with a minimum last education of D3 in all majors. The samples in this study used non probability sampling with purposive sampling with total of 55 samples that met the criteria.The analysis technique in this study using multiple regression analysis with assistance software IBM SPSS Statistics 26. The result of this study indicated that (1) Regional Government Information Systems had significant negative influence toward the  quality of financial reports on BPPKAD Sumenep Regency, (2) utilization of information technology had significant positive influence toward the  quality of financial reports on BPPKAD Sumenep Regency. (3) internal control had significant positive influence toward the  quality of financial reports on BPPKAD Sumenep Regency.Keywords : Regional Government Information Systems, Utilization of information technology, Internal Control, Quality Of Financial Reports
Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening Gialuna Cheshaa Trevanti; Anik Yuliati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6439

Abstract

This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable. Keywords: Green Accounting, Company Size, Sustainable Development
Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Perbankan Swasta Nasional yang Terdaftar di Bursa Efek Indonesia Thalitha Nesya Devina; Anik Yuliati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6296

Abstract

This study aims to examine and determine the effect of profitability, company size, and auditor reputation on audit delay. The research method used in this study uses quantitative methods with research objects of national private banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2021. The results of the simultaneous test of this study indicate that profitability, company size, and auditor reputation have an influence together against audit delay. The magnitude of the effect of profitability, company size, and auditor reputation on audit delay in national private banking companies is 42.5%. Based on the results of the partial test, it was found that profitability has a significant negative effect on audit delay, while company size and auditor reputation have no effect on audit delay. In conclusion, profitability contributes negatively to audit delay, while company size and auditor reputation do not contribute to audit delay. Keywords: Audit Delay, Profitability, Auditor Reputation, Company Size
Co-Authors Dyah Oktaviani Gialuna Cheshaa Trevanti Hafid Yunus Hafila Mahruzia Imam Zhafirulloh Pudjonggo Kartorahardjo Indah Muniroh Irna Amelia Moehardiono Nada Salsabila Ramadhani Raditya Azka Permana Thalitha Nesya Devina