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All Journal Jurnal Akuntansi Multiparadigma E-Jurnal Akuntansi TSM Journal of Economics and Economic Policy Analisa: Jurnal Manajemen dan Akuntansi FISCAL: Jurnal Akuntansi dan Perpajakan
Endra Wahyu Ningdiyah
Universitas Muhammadiyah Sidoarjo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA Sigit Hermawan; Sarwenda Biduri; Wiwit Hariyanto; Endra Wahyu Ningdiyah
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10010

Abstract

Abstrak: Kualitas Corporate Internet Reporting di Indonesia dan Malaysia. Penelitian ini berusaha untuk menguraikan kualitas Corporate Internet Reporting (CIR) perusahaan Indonesia dan Malaysia. Metode yang dijadikan analisis adalah regresi logistik dengan CIR perusahaan farmasi Indonesia dan Malaysia periode 2012-2016 sebagai sampel. Penelitian ini menemukan bahwa perusahaan farmasi Indonesia lebih berkualitas dalam pelaporan CIR. Implikasi dari temuan ini adalah keharusan perusahaan farmasi di Indonesia untuk melakukan peningkatan kualitas. Peningkatan ini dapat memuaskan semua stakeholders. Sebaliknya, perusahaan farmasi di Malaysia harus berupaya untuk mengejar kualitas dan ketepatan waktu CIR.Abstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian pharmaceutical companies in the period 2012-2016 as samples. This study found that Indonesian pharmaceutical companies are more qualified in CIR reporting. The implication of this finding is the necessity of pharmaceutical companies in Indonesia to make quality improvements. This increase can satisfy all stakeholders. In contrast, pharmaceutical companies in Malaysia must strive to pursue the quality and timeliness of CIR.
FINANCIAL PERFORMANCE AND FIRM VALUE: ON INDUSTRY BANKING Wiwit Hariyanto; Endra Wahyu Ningdiyah; Fityan Izza Noor Abidin
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.15

Abstract

Purpose: This research aims to find out The Influence of Leverage, Liquidity, and Company Size on Company Value with Financial Performance as an Intervening Variable Methodology/approach: This research uses methods quantitative with secondary data as a data source . In this research, the population data used are all companies banking conventional listed on the Indonesian Stock Exchange . Period observations made _ from 2018-2021 period . In this research, the non-probability sampling technique used in this research is Purposive Sampling. There are 11 companies banking conventional yeah used sample in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). Findings: The results of this study show that Leverage has an Effect On Company Value, Liquidity Influential Regarding Company Value, Company Size Has an Influence On Company Value, Leverage Has an Influence On Financial Performance, Liquidity Influential Regarding Financial Performance, Company Size Has an Influence On Financial Performance, Financial Performance Has an Influence Towards Company Value. Financial Performance Mediates The Effect of Leverage on Company Value. Financial Performance Mediates Influence Liquidity Towards Company Value. Financial Performance Mediates Influence Company Size Against Company Value . Practical implications: The results of this research can be used as consideration for management, investors and interested parties in making investment decisions and policies so that they can produce optimal investment. Originality/value: this research connects between financial ratios with mark company through financial performance in banking industry companies . Previous research has not found connection in the banking industry in Indonesia.
TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (PBB-P2): A STUDY IN PASURUAN DISTRICT Nurasik Nurasik; Endra Wahyu Ningdiyah; Fitiyan Izzah Noor Abidin
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.17

Abstract

This research aims to analyze the influence of taxpayer awareness attitudes, tax service quality, tax rates and household income on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pasuruan Regency . This research method uses quantitative research with primary data as a data source. The population of this research is all taxpayers in Pasuruan Regency, totaling 17,345 taxpayers . The sampling method used is Purposive Sampling . Because researchers use their own judgment by deliberately selecting members of the population who are deemed to be able to provide information, the selected respondents must meet the sample requirements, namely: every person or taxpayer who has a NPWP. The number of samples used in this research was 240 people. This research use analysis techniques regression linear multiple with data processing tools SPSS version 27 . The results of this research indicate that the Taxpayer's Awareness Attitude Influences Taxpayer Compliance. The Quality of Fisfus Services Influences Taxpayer Compliance. Tax Rates Affect Taxpayer Compliance. Household Income Influences Taxpayer Compliance
PROFITABILITY AND MARKET VALUE ON STOCK PRICE: FIRM SIZE MODERATION IN PUBLIC COMPANIES IN INDONESIA Endra Wahyu Ningdiyah; Ruci Arizanda Rahayu; Wiwit Hariyanto
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3329

Abstract

This study aims to analyze the influence of profitability, market value, and firm size on the stock prices of pharmaceutical companies and examine the role of moderating variables in strengthening this relationship. The pharmaceutical industry was chosen as the research object due to its innovation-intensive nature, tight regulation, and stock price dynamics that do not always align with the company's fundamental performance. This study employed a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The research data consisted of secondary data obtained from financial reports and stock price data of pharmaceutical companies listed on the Indonesia Stock Exchange during a specific observation period. The analysis technique involved evaluating the measurement model (outer model) and the structural model (inner model), as well as testing hypotheses using bootstrapping procedures. The results showed that profitability, market value, and firm size had a positive and significant effect on stock prices. Furthermore, the results of the moderating variable test indicated that the moderating variables were able to strengthen the relationship between the company's fundamental variables and stock prices. The research model has strong explanatory power, as demonstrated by a high coefficient of determination and the fulfillment of all validity and reliability criteria. This research provides a theoretical contribution by enriching the capital market literature on stock price formation mechanisms, particularly in the pharmaceutical sector, with an emphasis on the important role of moderating variables. Practically, the results of this study can be used as a consideration by company management and investors when making investment decisions based on fundamental company information
FINANCIAL DISTRESS DAN TAX AVOIDANCE: PERAN MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: - Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu; Endra Wahyu Ningdiyah
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026 (in press)
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1039

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap tax avoidance serta peran ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Sampel penelitian terdiri dari 14 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024 dengan total 70 observasi. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Selain itu, ukuran perusahaan terbukti mampu memperkuat pengaruh financial distress terhadap tax avoidance. Hal ini menunjukkan bahwa perusahaan besar cenderung lebih agresif dalam melakukan penghindaran pajak ketika mengalami tekanan keuangan. Penelitian ini memberikan implikasi bahwa otoritas pajak perlu meningkatkan pengawasan terhadap perusahaan besar yang mengalami financial distress.
The Assessing the Impact of Business Risk on Financial Performance: Analysis of Capital Structure Moderation in the Indonesian Pharmaceutical Industry: Menilai Dampak Risiko Bisnis terhadap Kinerja Keuangan: Analisis Moderasi Struktur Modal pada Industri Farmasi Indonesia wiwit hariyanto; Ruci Arizanda Rahayu; Fityan Izza Noor Abidin; Endra Wahyu Ningdiyah
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 4 No. 2 (2026): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN (IN PROGRESS)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i2.24680

Abstract

This study aims to analyze the effect of Business Risk on Financial Performance with Capital Structure as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2024 period. Financial Performance was proxied by Return on Equity (ROE), Business Risk was proxied by Business Risk (BRISK), while Capital Structure was proxied by Debt to Equity Ratio (DER). This research employed a quantitative approach with a causal associative research design. The sampling technique used purposive sampling, resulting in 8 pharmaceutical companies with a total of 56 observations. Data analysis was conducted using Partial Least Square (PLS) with SmartPLS software. The results indicate that Business Risk has a positive and significant effect on Financial Performance. In addition, Capital Structure is able to moderate and strengthen the influence of Business Risk on Financial Performance. These findings imply that effective business risk management and optimal capital structure policies can improve the financial performance of pharmaceutical companies in Indonesia
Co-Authors Fitiyan Izzah Noor Abidin Fityan Izza Noor Abidin Nihlatul Qudus Sukma Nirwana Nurasik Nurasik Ruci Arizanda Rahayu Sarwenda Biduri Sigit Hermawan Wiwit Hariyanto