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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesia Accounting Journal Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
G. Anggana Lisiantara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh pertumbuhan perusahaan, struktur kepemilikan, dan pajak terhadap pembayaran dividen Cahyani, Della Rizky; Lisiantara, G. Anggana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study aims to examine more deeply what factors can affect dividend payments by companies. Quantitative techniques are applied in research design. This study takes secondary data contained on the official website of the Indonesia Stock Exchange using a purposive selection strategy. In total, 203 manufacturing companies selling on the Indonesia Stock Exchange were used as part of this study population. Methods of data analysis using multiple regression analysis. According to the findings of this research, the dividend policy of a firm is unaffected by the expansion of the company or its ownership structure; nevertheless, dividend policy is affected by taxation.
Pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening Puri, Ellisa Tiara; Lisiantara, G. Anggana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Company value is an important factor for investors and creditors in assessing the suitability of a company as a place to invest capital or a source of debt. Company value can be influenced by various factors. This research aims to examine the effect of profitability and liquidity on company value through capital structure. This research was conducted using a quantitative approach. The population of this research is manufacturing companies from the consumer goods industrial sector listed on the Indonesia Stock Exchange in 2019–2021. The sample in this study was determined using a purposive sampling technique, so a sample of 113 companies was obtained. The data in this research uses secondary data from the website www.idx.co.id. The data analysis technique used in this research uses multiple regression analysis techniques with SPSS. This research shows the results that ROA has no effect on PBV, CR has an effect on PBV, ROA has an effect on DER, CR has no effect on DER, DER has an effect on PBV, ROA has an effect on PBV through DER, and CR has an effect on PBV through DER.
Pengaruh Good Corporate Governance (GCG) Terhadap Nilai Perusahaan (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022) Kusumawati, Nathalia; Lisiantara, G. Anggana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5814

Abstract

Tata kelola perusahaan yang baik merupakan suatu sistem yang mengatur dan mengendalikan perusahaan dengan tujuan untuk melindungi kepentingan seluruh pemangku kepentingan, meningkatkan transparansi, akuntabilitas, dan efisiensi perusahaan. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui pengaruh mekanisme good corporate governance (GCG) terhadap nilai perusahaan yang diukur dengan rasio. Dalam penelitian ini, data yang digunakan adalah data sekunder. Sampel dipilih dengan menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 125 perusahaan. Analisis regresi linier berganda digunakan sebagai teknik analisis data & SPSS 25 sebagai alat analisis data. Data yang digunakan diperoleh dari laporan tahunan seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Hasil dari penelitian ini mengungkapkan bahwa mekanisme GCG secara simultan berpengaruh terhadap nilai perusahaan. Pada variabel yang diteliti secara parsial, terdapat tiga dari lima mekanisme GCG yang berpengaruh terhadap nilai perusahaan, yaitu kepemilikan institusional, dewan komisaris independen dan jumlah rapat dewan komisaris. Sedangkan dua variabel lainnya yaitu komite audit dan kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan. Penelitian ini mengharapkan perusahaan untuk terus meningkatkan praktik GCG untuk memaksimalkan nilai perusahaan dan memperkuat reputasinya di pasar modal.
PENGARUH MANAJEMEN PAJAK, PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Nadya Mei Aulia; G. Anggana Lisiantara
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.772

Abstract

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.
Profitabilitas Pengaruh Perputaran Kas Dan Perputaran Piutang : Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Puspita, Zhilvia Della; Lisiantara, G. Anggana
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.358

Abstract

This study aims to determine the effect cash turnover, account receivable turnover, and profitability in manufacturing consumption companies listed on the Indonesia Stock Exchange. The purpose of this studies is to examine relation influence cash turnover, receivable turnover on the profitability of manufaturing companies in the consumer goods industry secrot in the Indonesia Stock Exchange for the period of 2020-202. 1In this study, samples were taken at manufacturing companies listed on the IDX in the period 2020 – 2022 using the purposive sampling method. The relationship or influence of variables is explained using multiple regression methods with the data processing in this research is the classical assumption test, autocorrelation test, multiple linear test, t test, F test, coefficient of determination. The result of the analyzes show that the influence of cash turnover and account receivable turnover on profitability on manufacturing companies in the food and beverage sub-sector consumption sector partially or simultaneously.
Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Primasari, Lia Chintia; Lisiantara, G. Anggana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 03 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i03.66697

Abstract

Sejak akhir tahun 2019, krisis keuangan dunia telah terjadi sebagai akibat dari wabah Covid-19, dan industri manufaktur di Indonesia merupakan sektor penggerak utama negara untuk keluar dari resesi ini. Tujuan dari riset ini ialah untuk menganalisis seberapa cepat perusahaan dapat melaksanakan perputaran kas, piutang, dan persediaan dalam rangka memaksimalkan keuntungan bagi produsen makanan dan minuman yang bertransaksi di BEI kisaran 2019 dan 2022. Laporan keuangan yang disajikan oleh perusahaan ialah data sekunder yang dipakai dalam riset kuantitatif ini. Riset ini memakai strategi sampel purposive untuk proses pengambilan sampelnya. Statistik deskriptif dipakai dengan analisis statistik untuk melaksanakan uji parsial dan uji hipotesis secara simultan. Analisis data menandakan yaitu perputaran kas dan piutang memengaruhi negatif bersignifikan secara statistik terhadap laba, sedangkan perputaran persediaan memengaruhi positif dan secara statistik bisa diabaikan kepada laba. Kata kunci: perputaran kas, piutang, persediaan, profitabilitas
Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2022 Devi Sulistyowati1; G. Anggana Lisiantara
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2051

Abstract

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.
Co-Authors 09.05.52.0105 Arisya Eri Pradita Abd. Rasyid Syamsuri Aditya Wisnu Pradana, 12.05.52.0020 Aditya Wisnu Pradana, 12.05.52.0020 Anggia Maharani, 15.05.52.0274 Ari Anggraini, 15.05.52.0273 Arin Affifah, 15.05.52.0258 Cahyani, Della Rizky Devi Sulistyowati1 Diana Sulistiyaningrum, 14.05.52.0205 Diana Sulistiyaningrum, 14.05.52.0205 Febrina, Lilik Febrina, Lilik Fifin Setiani, 14.05.52.0052 Fifin Setiani, 14.05.52.0052 Hanif Rifa’i, 13.05.52.0152 Hanif Rifa’i, 13.05.52.0152 Ida Mustahgfiroh Jelita Mardiana Prihani, 14.05.52.0204 Khana Sae Mariya, 12.05.52.0139 Khana Sae Mariya, 12.05.52.0139 Kustyaningrum, Aprilliya Kusumawati, Nathalia Lilik Febrina, 14.05.52.0051 Lilik Febrina, 14.05.52.0051 Muhammad Fauzan, 13.05.52.0112 Muhammad Fauzan, 13.05.52.0112 Muhammad Prayogi, 13.05.52.0173 Muhammad Prayogi, 13.05.52.0173 Muna, Eristamia Faizul Nadya Mei Aulia Nita Rizky Berlianti, 15.05.52.0255 Primasari, Lia Chintia Puri, Ellisa Tiara Puspita, Zhilvia Della Rendy Anggara, 13.05.52.0134 Rendy Anggara, 13.05.52.0134 Sigit Prasetyo, 12.05.52.0080 Sigit Prasetyo, 12.05.52.0080 Siti Choiriyah Susanti Purboningsih, 14.05.52.0106 Virginia Elsa Haryono Virginia Elsa Haryono, 15.05.52..0089 Yuni Listiani, 14.05.52.0153