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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Administrasi Bisnis Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) Jurnal Edueco International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Ekonomika dan Bisnis Journal of Trends Economics and Accounting Research Governors Jurnal Ekonomika dan Bisnis Tax Accounting Applied Journal
Alfita Rakhmayani
Universitas Diponegoro
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analysis of the Effect of Company Size, Profitability, Leverage, and Sales Growth on Tax Avoidance Clara Yully Diana Ekaristi; Eiffeliena Nur'aini Fisikaningputri Purwienanti; Alfita Rakhmayani
Tax Accounting Applied Journal Vol 1, No 1 (2022): October 2022
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2022.16094

Abstract

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY PROFITABILITY Maya Aresteria; Deddy Sulestiyono; Alfita Rakhmayani
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.18188

Abstract

Companies with complex environmental consequences have an obligation to address their corporate social and environmental impacts. The heterogeneity of results makes research on the impact of companies in implementing CSR still very interesting to do, one of which is the impact on profitability that will be received by companies if companies carry out CSR well. This study examines how the impact caused by the company on its CSR activities on company profitability. From the test results of 54 companies listed on the IDX, it was found that CSR disclosures made by companies had an impact on company profitability.
Consequences of Tax Avoidance Alfita Rakhmayani; Clara Yully Diana Ekaristi; Maya Aresteria
Tax Accounting Applied Journal Vol 1, No 1 (2022): October 2022
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2022.16358

Abstract

Pengungkapan Pengendalian Internal Dan Implikasinya Terhadap Nilai Perusahaan Alfita Rakhmayani; Yunita Lisnaningtyas Utami
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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Abstract

Pengendalian internal merupakan salah satu aspek penting dalam menyajikan informasi yang reliabel. Transparansi melalui pengungkapan sistem pengendalian internal memberikan suatu pernanan penting dalam mengurangi asimetri informasi. Penelitian ini memilikitujuan yakni mengkaji secara khusus dampak daripengungkapan pengendalian internal terhadap nilai perusahaan. Penelitian dilakukan dengan pendekatan kuantitatif untuk menguji hipotesis. Sampel penelitian adalah 100 perusahaan publik dengan market capterbesar. Uji statistik dilakukan dengan menggunakan analisis regresi. Hasilnya pengungkapan pengendalian internal memiliki dampak negatif terhadap nilai perusahaan
Profitability Moderates Trading Frequency, Volume, And LQ45 Stock Returns Musthofa, Rahmawati Hidayatul; Alfita Rakhmayani
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6568

Abstract

This study investigates the influence of trading frequency and trading volume on stock returns, with profitability as a moderating variable, in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using secondary data from annual financial reports and stock trading data, this study employs a quantitative research approach with a purposive sampling method, selecting 45 companies listed in the LQ45 index for the period 2021–2024. The data were collected through documentation techniques from the Indonesia Stock Exchange (IDX) and company financial statements. The analysis was conducted using Moderated Regression Analysis (MRA) to examine both direct and moderating effects. The findings reveal that trading frequency has a positive and significant effect on stock returns, while trading volume does not show a significant effect. Profitability is proven to strengthen the positive relationship between trading frequency and stock returns, but does not moderate the relationship between trading volume and stock returns. These results highlight the role of trading activity and company performance in shaping stock returns, providing insights for investors in making investment decisions.
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Clara Yully Diana Ekaristi Clara Yully Diana Ekaristi Deddy Sulestiyono Dwi Okto Imtichana Eiffeliena Nur'aini Fisikaningputri Purwienanti Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Maya Aresteria Maya Aresteria Maya Aresteria Musthofa, Rahmawati Hidayatul Neli Hajar Prasetya, Fahrul Dwi Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yusufin, Heiqal Bagas