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All Journal Jurnal Manajemen Terapan dan Keuangan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Society Development (IJSD) International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Economic Research and Financial Accounting International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Jurnal Cakrawala Akuntansi
Wiwik Tiswiyanti
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The Influence of Financial Distress, Audit Committee, Audit Quality, and Leverage on Voluntary Disclosure: A Study on Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023 M. Rizal Dika Putra; Afrizal; Wiwik Tiswiyanti
Jurnal Multidisiplin Madani Vol. 4 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i9.11483

Abstract

The purpose of this study is to explain the independent variables, namely financial distress, audit committee, audit quality, and leverage, to analyze their influence on the dependent variable, namely voluntary disclosure. The data analysis method in this study uses the regression analysis method, whose calculations use SPSS version 26. This study uses multiple linear regression because the independent variables used are more than one variable. The multiple regression analysis method used in this study includes descriptive statistics, classical assumption tests, hypothesis testing, and statistical tests. From the simultaneous test results, an F value of 19.455 is obtained, which is positive, and the significance test result of 0.000 is smaller than 0.05. Thus, financial distress, audit committee, audit quality, and leverage simultaneously affect voluntary disclosure. From the partial test obtained, the four independent variables, namely financial distress, audit committee, audit quality, and leverage, partially have an influence on voluntary disclosure.
The Influence of Tax Understanding, Reduction of Final PPH Tax Rates, and Tax Sanctions on the Compliance of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers (Case Study on Batik MSMEs in Jambi City) Arya Satria; Wiwik Tiswiyanti; Salman Jumaili
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i10.12004

Abstract

This research aims to determine the effect of understanding taxation, reducing the final PPH tax rate and tax sanctions on taxpayer compliance. This research was conducted on batik MSME in Jambi City. The number of samples used in this research was 104 (one hundred and four) MSME actors with the sampling method being a saturated sample. The data analysis technique used in this research is SPSS 27. The results of this research show that understanding taxation is positive and significant on taxpayer compliance, reducing the final PPH tax rate has a positive and significant effect on taxpayer compliance. Meanwhile, tax sanctions have a negative and insignificant effect on taxpayer compliance
The Influence of Cash Turnover and Inventory Turnover on Profitability with Liquidity as an Intervening Variable (An Empirical Study on Companies in the Clothing and Luxury Goods Subsector Listed on the Indonesia Stock Exchange from 2021 to 2023) Nur Puspita, Lovia; Wiwik Tiswiyanti; Riski Hernando
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46748

Abstract

This research aims to determine the effect of cash turnover and inventory turnover on profitability with liquidity as an intervening variable. The independent variables used in this study are cash turnover and inventory turnover. While the dependent variables in the study are profitability and liquidity as intervening variables. This type of research is quantitative research. The population in this study were companies in the clothing and luxury goods sub-sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was taken using the purposive sampling method with a sample size of 19 companies. Data analysis in this study is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that cash turnover has an effect and inventory turnover does not affect liquidity. Cash turnover and inventory turnover have no effect but liquidity affects profitability. Hypothesis testing using the Sobel test shows that liquidity is able to indirectly mediate the relationship between cash turnover and profitability, but has not been able to mediate the relationship between inventory turnover and profitability.
Co-Authors Afrizal Arya Satria Desri Yanto Dewi Fitriyani Fitrini Mansur M. Rizal Dika Putra Marliza Marliza Muhammad Raghib Ardianto Nur Puspita, Lovia P. Eko Prasetyo Ranti Melasari Ratih Kusumastuti Riksy Hernando Riski Hernando Rita Friyani Rizki Yuli Sari Salman Jumaili Sherly Heriyanti SRI RAHAYU Suryani Suryani Wirmie Eka Putra Yuliana Yuliana Yuliusman -