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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Value Added : Majalah Ekonomi dan Bisnis Journal of Accounting Science Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Fokus Abdimas Prosiding Seminar Nasional Unimus JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio IECON: International Economics and Business Conference
Ayu Noviani Hanum
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Humanities Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences

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PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Nur Zakiya Anjany Pullah; R. Ery Wibowo A.S; - Nurcahyono; Fatmasari Sukesti; Ayu Noviani Hanum
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang mempengaruhimanajemen laba dengan menggunakan varaiabel perencanaan pajak, beban pajak tangguhan dankualitas audit pada perusahaan perbankan dan asuransi yang terdaftar di Bursa Efek Indonesiatahun 2015-2019. Jenis penelitian ini adalah penelitian kuantitatif dengan Teknik pengambilansampel menggunakan metode purposive sampling, yaitu pemilihan sampel berdasarkan kriteria yangtelah ditentukan oleh peneliti. Metode analisis yang digunakan dalam penelitian ini yaitu regresilinear berganda dengan bantuan program SPSS versi 21. Hasil dari penelitian ini menunjukkanperencanaan pajak dan kualitas audit berpengaruh positif dan signifikan terhadap manajemen laba,dan beban pajak tangguhan berpengaruh negatif dan tidak signifikan terhadap manajemen laba. Kata Kunci: Perencanaan Pajak, Beban Pajak Tangguhan, Kualitas Audit, Manajemen Laba
Pengaruh Struktur Modal, Likuiditas, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Anggita Qurota A’yun; Ayu Noviani Hanum; Nurcahyono Nurcahyono
Prosiding Seminar Nasional Unimus Vol 5 (2022): Inovasi Riset dan Pengabdian Masyarakat Guna Menunjang Pencapaian Sustainable Developm
Publisher : Universitas Muhammadiyah Semarang

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Abstract

This study aims to determine the influence of independent commissioners, capital receipts, liquidity, and company size on company value with profitability as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This study used purposive sampling techniques. Thesamples used in this study were 17 food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2021 period, so based on predetermined criteria, the number of samples was 85 samples. The analysis used in this study is logistic regression analysis using SPSS version 25 as a calculation tool. Based on the results given in this study, it shows that capital structure and profitability have an effect on firm value, while liquidity and firm size have no effect on firm value. The predictive ability of the four variables on firm value is 50.2%, while the other 49.8% comes from other.Keywords: capital receipts, liquidity, and company size on company value with profitability as an intervening variable
Pengaruh Audit Rotation, Audit Tenure, Auditor Fee, Dan Ukuran Perusahaan Terhadap Kualitas Audit Milasari Milasari; R. Ery Wibowo Agung; Ayu Noviani Hanum
Prosiding Seminar Nasional Unimus Vol 5 (2022): Inovasi Riset dan Pengabdian Masyarakat Guna Menunjang Pencapaian Sustainable Developm
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Tujuan dari penelitiannini untuk mendapatkanubukti empiris tentanggPengaruh Audit Rotation, Audit Tenure, Auditor Fee,eDan Ukuran PerusahaannTerhadap Kualitas Audit (Studi Kasus Pada PerusahaanBUMN yang Listing di Bursa Efek Indonesia Periode 2016-2020). Sampel penelitian inilmenggunakan 20 perusahaan BUMN yang terdaftar pada Bursa Efek Indonesia tahun 2016-2020 yang diambil menggunakan metodempurposive sampling. Pengumpulan data padampenelitian ini dilakukan menggunakanmmetode dokumentasi,yyang dilakukan denganccara mengunduh laporan...keuangan tahunanmperusahaan. Data dianalisiswmenggunakan analisis regresiwlogistik. Hasilwpenelitianmengidentifikasigbahwa audit rotation tidak berpengaruh terhadap kualitas-audit, audit tenureltidak berpengaruh terhadapwkualitas audit, auditor fee berpengaruh positif terhadapwkualitas audit, sedangkan ukuran perusahaan berpengaruhlpositif terhadap kualitas-audit.KatalKunci : Audit Rotation, Audit Tenure, Auditor Fee, Ukuran Perusahaanidan Kualitas Audit
Pengaruh Financial Distress, Leverage, Firm Size Dan Audit Tenure Terhadap Manajemen Laba Ariyanti Ariyanti; R Ery Wibowo A Santosa; Ayu Noviani Hanum
Prosiding Seminar Nasional Unimus Vol 5 (2022): Inovasi Riset dan Pengabdian Masyarakat Guna Menunjang Pencapaian Sustainable Developm
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh finansial distress, leverage, firm size dan audit tenure terhadap manajemen laba secara parsial maupun simultan. Penelitian ini termasuk penelitian dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalahperusahaan BUMN yang listing di BEI tahun 2015–2019 dengan jumlah sampel 20 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini yaitu anallisis regre[si linier berganda. Hasil penelitian ini mengdentifikasikan bahwa financial distress berpengaruh positif signifikan terhadap manajemen laba, leverage berpengaruh positif signifikan terhadap manajemen laba, firm sizeberpengaruh negatif signifikan terhadap manajemen laba, audit tenure tidak memiliki pengaruh signifikan negatif terhadap manajemen laba.Kata kunci: Financial Distress, Leverage, Firm Size, Audit Tenure dan Manajemen Laba.
The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage and Firm Size to Tax Avoidance: Peran Profitabilitas Dalam Memoderasi Koneksi Politik, Risiko Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Latifatul, Lala; Kristiana, Ida; Hanum, Ayu Noviani
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1681

Abstract

This study examines the effect of political connection, corporate risk, leverage, and firm size on tax avoidance with profitability as a moderating variable. The data used are annual financial reports of food and beverage registered in the Indonesia Stock Exchange (IDX) for the 2018-2021. The sample used was 99 companies, obtained using a purposive sampling technique. The data analysis used is Multiple Linear Regression and Moderated Regression Analisis (MRA). In this study, there is a novelty, namely the addition of profitability as a moderating variable, because, in previous studies, the use of moderation with the same independent and dependent variables was not found in this study. The result of this study shows that political connection, corporate risk, and firm size do not affect tax avoidance. Meanwhile, leverage has a significant positive effect on tax avoidance. In addition, profitability can moderate the effect of firm size on tax avoidance. However, profitability cannot moderate the effect of political connection, corporate risk, and leverage on tax avoidance. Based on these results, the implication of this study is that leverage in companies must be considered because the greater the level of corporate leverage, the lower the tax burden borne by the company so that debt becomes a management priority to avoid a larger tax burden. Therefore, the greater the leverage ratio, the greater the level of corporate tax avoidance. Likewise, profitability can moderate the effect of company size on tax avoidance must also be considered because the larger the size will enable the company to earn high profits. The firm value will also increase, so the company can control tax avoidance.
Peningkatan Kemampuan Literasi Keuangan & Pemasaran Produk pada UKM Fashion Konnuku.Id di Desa Palebon Semarang Hanum, Ayu Noviani; Kristiana, Ida; Nurcahyono, Nurcahyono
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.86-91

Abstract

Industry continues to experience very rapid development, thus requiring MSME players to develop products to be able to compete and compete in the industrial world. The aim of this service is to help develop one of the MSMEs in Palebon Village, Pedurungan District, Semarang City, by increasing financial literacy and product marketing skills at Konnuku.Id M&M Fashion UKM. This service is carried out on partners because partners have not carried out bookkeeping and accounting records in accordance with generally accepted accounting provisions and still have limitations in utilizing social media marketing and e-commerce as promotional and sales media, so it is necessary to provide assistance with the implementation of an accounting information system using the Zahir Accounting application. and also assistance in improving the marketing of Konnuku products through market places and also improving the quality of promotion of Konnuku.Id products on social media. The method used in this service uses the PAR (Participatory Action Research) method, namely community service oriented towards community empowerment. The result of this activity is the application of the use of Zahir accounting software to partners and maximizing social media marketing and marketplace for MSME partners so that this activity can help MSMEs develop their businesses. Keywords: financial literacy, marketing, sales
Analisa Pengaruh Kompetensi, Independensi, Serta Fee Audit Terhadap Kualitas Audit: Studi KAP Semarang Putriana, Nada Syifaa Bella; Hanum, Ayu Noviani; Kristiana, Ida
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.53-63

Abstract

This research aims to prove empirically the effect of competence, independence, and audit fees on audit quality with the object of research at the Semarang public accounting firm. the method of research using quantitative and primary data which is form of a questionnaire. The sampling of research using the convenience sampling technique, which is a technique refers to respondents who are willing to fill out a questionnaire regardless of gender, age, and length of work experience. The results of research to indicate competence and independence that have a indicatory positive impact on audit quality. Meanwhile, the Audit Fee has a positive and it is not significant with that.
The Effect of Financial Risk, Bonus Plan, and Managerial Ownership on Income Smoothing Fima Fastaqima; Andwiani Sinarasri; Ayu Noviani Hanum; Alwiyah
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

This research seeks to investigate the impact of financial risk, bonus programs, and managerial ownership on income smoothing practices.  The study's focus is on firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 that are in the consumer industry subsector. The purposive sampling method was applied to intentionally select the samples. This study's data analysis was conducted using the EViews version 12 application and a panel data regression approach.  The results of the research show that financial risk has a beneficial influence on income smoothing, whereas bonus programs have a negative effect. However, management ownership has insignificant effect on income smoothing.
Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham Pratiwi, Intan; Hanum, Ayu Noviani; Nurcahyono, Nurcahyono
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 2 No. 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5584

Abstract

This study aims to examine the effect of earning per share, total assets turn over, sales growth and debt to equity ratio on stock prices in the Food & Beverage Sub Sector on the Indonesia Stock Exchange for the 2015-2019 period. The number of Food and Baverages sub-sector companies listed on the IDX from 2015 to 2019 were 26 companies. Multiple linear regression analysis was used to test the research hypothesis. The results showed that Earning Per Share had a positive & significant effect on stock prices, Total Assets Turnover had a negative & insignificant effect on stock prices, Sales Growth had a negative & insignificant effect on stock prices, Debt to Equity Ratio had a positive & significant effect on stock prices and. Meanwhile, EPS & DER gave a positive signal to the increase in stock prices in the market, but TATO & Sales Growth could not directly contribute to the increase in stock prices.
The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia Nurcahyono, Nurcahyono; Hanum, Ayu Noviani; Sukesti, Fatmasari
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.18934

Abstract

This study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns.
Co-Authors - Nurcahyono Alwiyah Alwiyah Andwiani Sinarasri Anggita Qurota A’yun Ariyanti Ariyanti Bambang Supradono Bambang Supradono Fatmasari Sukesti Fima Fastaqima Hardiwinoto Hardiwinoto Ida Kristiana Kristiana, Ida Latifatul, Lala Milasari Milasari Mira Maulani Utami Mudrik Rahma Prabawanto Nabila Tamara Gufranita Nur Zakiya Anjany Pullah Nurcahyono nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Nurhidajah - Praditya Dewi Arumsari Pratiwi, Intan Putri Adelia Putriana, Nada Syifaa Bella R Ery Wibowo A Santosa R. Ery Wibowo A.S R. Ery Wibowo Agung Raden Ery Wibowo Sukojo - umi solechah Wikanastri Hersoelistyorini Zulaikha -