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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Al Tijarah Journal of Economic, Bussines and Accounting (COSTING) Distribusi Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal GeoEkonomi Jurnal Riset Akuntansi Politala Economics and Digital Business Review Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
Ida Nurhayati
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Nobita Sugiarto; Ida Nurhayati
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatism Keyword: institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk and accounting conservatism.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018 Ida Nurhayati; Andi Kartika; Intan Agustin
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 2 (2020): Vol. 9 No. 2 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value. Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy
RASIO KEUANGAN DAN UKURAN PERUSAHAAN SEBAGAI PREDIKTOR AGRESIVITAS PAJAK (Studi Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Di BEI) Rr. Tjahjaning Poerwati; Ida Nurhayati; Achmad Badjuri; Sri Sudarsi
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8902

Abstract

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords: Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir
Pengaruh Likuiditas, Leverage, Aktivitas, Ukuran Perusahaan, dan Sales Growth Terhadap Profitabilitas Fara Zumrotul Mufalichah; Ida Nurhayati
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Abstract This study aims to examine the effect of liquidity, leverage, activity, company size and sales growth on the profitability of manufacturing companies listed on the IDX for the period (2018-2020). The research population includes all manufacturing companies listed on the IDX for the period (2018-2020). The sampling technique used was purposive sampling. The data obtained were 335 samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that liquidity and sales growth have a significant positive effect on profitability, while leverage, activity, and firm size have no effect on profitability. Keywords: Profitability, Liquidity, Activity, Sales Growth
Likuiditas, leverage, profitabilitas dan ukuran perusahaan sebagai predictor agresivitas pajak (Studi Empiris Perusahaan Manufaktur Subsektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018) Andi Kartika; Ida Nurhayati
Al Tijarah Vol 6, No 3 (2020): Special Issue Seminar Nasional Manajemen & MADIC 6, 2020
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i3.5661

Abstract

This study aimed to examine the effect of liquidity, leverage, profitability, and size of firm against tax aggressiveness. Population taken as object observation 176 the consumer goods industry data sector companies listed in Indonesia Stock Exchange in the 2015-2018 period. Determination of sample was made by applying purposive sampling method. The sample used was 98 the consumer goods industry sector companies. Analysis of data used is multiple regression. The result showed that the liquidity had negative influence on tax aggressiveness, the leverage had negative influence on tax aggressiveness, the profitability had positive influence on tax aggressiveness, and size of firm had negative influence on tax aggressiveness.
PERAN MEDIASI PROFITABILITAS PADA PENGARUH RASIO KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN SAHAM Andi Kartika; Ida Nurhayati; Whidian Hardiyanti
Distribusi - Journal of Management and Business Vol. 10 No. 1 (2022): Distribusi, Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v10i1.203

Abstract

The aims of this study is to analyze and empirically test the impact of capital adequacy (CAR) and Loan to Deposit Ratio on profitability in IDX banking companies, analyze and empirically test the impact of capital adequacy (CAR) and the effect of Loan to Deposit Ratio on stock return in IDX banking companies, and analyze and empirically test the impact of profitability on stock return in IDX banking companies with observation period from 2015-2019 in 43 companies. The number of samples gathered by 42 companies utilizing the purposive sampling technique. The method employed in this study is path analysis, which was preceded by data normality tests and classical assumption tests. The results showed that capital adequacy proved to have a positive effect on stock returns, the Loan to Deposit Ratio had a negative effect on stock returns, and profitability was shown to have a positive impact on stock returns, giving the sense that the higher the company's profitability, it reflects the bank's ability to generate profits high by utilizing the total assets it owns, so that it will increase the rate of return on company’s stock (stock return).
Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding, dan Bonus Plan terhadap Perataan Laba Viktoria Angreini; Ida Nurhayati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.539

Abstract

Income smoothing is one way that companies do to manipulate data. Income smoothing often occurs in companies that experience losses and report profits for the next period, so that profits will look stable for the following period and the previous period, for example in a manufacturing company in the consumer goods industry sub-sector. Internal and external parties will pay attention to several factors that affect income smoothing within the company. This study aims to analyze and examine the effect of leverage, profitability, firm size, cash holding, and bonus plan on income smoothing. The population used in this study is the consumer goods industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2016-2020 with a final sample of 142. The sampling method used in this study was using atechnique. Purposive sampling. The data analysis technique uses multiple regression analysis using the SPSS 26 program. The results of this study partially explain that leverage , profitability, company size, cash holding, and bonus plans affect income smoothing, while simultaneously forvariables leverage have no effect on income smoothing., the size of the company has no effect on income smoothing, and the bonus plan has no effect on income smoothing, while the profitability variable has a positive effect and cash holding has a positive effect on income smoothing.
analisis faktor- faktor yang mempengaruhi nilai perusahaan dengan kebijakan dividen sebaga variabel moderasi Selfi Nofika; Ida Nurhayati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.677

Abstract

Penelitian ini dikalukan dengan tujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, struktur modal, dan likuiditas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan manufaktur di Bursa Efek Indonesia periode 2018-2020. Jumlah sampel yang diteliti sebanyak 189 perusahaaan dengan metode kuantitatif. Metode dalam pengambilan sampel pada penelitian ini berdasarkan kriteria (purposive sampling). Hasil dari penelitian ini adalah Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Leverage memiliki pengaruh yang negatif namun tidak signifikan terhadap nilai perusahaan. Ukuran perusaaan, Struktur modal dan Likuiditas memiliki pengaruh yang positif namun tidak signifikan terhadap nilai perusahaan sedangkan kebijakan dividen memoderasi pengaruh profitabilitas terhadap nilai perusahaan tetapi tidak memoderasi pengaruh leverage, ukuran perusahaan, struktur modal dan likuiditas terhadap nilai perusahaan
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP NILAI’PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Putri Farah Sekar Arum; Ida Nurhayati
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 2 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i1.2022.320-330

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Objek pada penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Sehingga sampel yang diperoleh 291 data perusahaan manufaktur. Pemilihan sampel dilakukan dengan purpose sampling. Data yang digunakan adalah data yang diperoleh dari situs www.idx.co.id. Adapun hasil penelitian ini menunjukkan bahwa pengungkapan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan. Namun, ukuran perusahaan menunjukkan pengaruh positif signifikan terhadap nilai perusahaan. Sedangkan, manajemen laba tidak mampu memoderasi hubungan pengungkapan corporate social responsibility terhadap nilai perusahaan serta manajemen laba tidak mampu memoderasi hubungan ukuran perusahaan terhadap nilai perusahaan.
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Galang Pratama; Ida Nurhayati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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Abstract

Pada penelitian ini bertujuan untuk menganalisis dan menguji pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi pada perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia periode 2016-2020. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 226 perusahaan. Metode analisis data yang digunakan dalam penelitian ini yaitu Moderating Regression Analysis. Hasil penelitian ini menjelaskan bahwa profitabilitas dan leverage berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan likuiditas tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen dapat memoderasi dalam hal ini memperkuat pengaruh profitabilitas dan leverage terhadap nilai perusahaan, sedangkan kebijakan dividen dapat memoderasi dalam hal ini memperlemah pengaruh likuiditas terhadap nilai perusahaan.
Co-Authors Achmad Badjuri Andi Kartika Andi Kartika Defina Yuliastuti Dilafriska Gimnastiar Endang Setyaningsih Fara Zumrotul Mufalichah Galang Pratama Intan Agustin Kartika Andi Nabila Rizka Marendra Nobita Sugiarto Putri Farah Sekar Arum Putri Farah Sekar Arum Rosa Chantika Roosiana Dewi Rr. Tjahjaning Poerwati Satria Pratama Putra Selfi Nofika Sri Sudarsi Tiana Nuria Antika Veni Eka Rismawati Viktoria Angreini Wahyu Indriani Whidian Hardiyanti Yolanda Tri Riski