Article Per Year (5 Year)
p-Index From 2020 - 2025
6.967
P-Index
This Author published in this journals
All Journal ACCOUNTABILITY Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Akuntansi Prima Riset Akuntansi (RISTANSI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Namira Ufrida Rahmi
Universitas Prima Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Physics Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
EFFECTS OF ASSET STRUCTURE, OPERATING CASH FLOW, AND PROFITABILITY ON DEBT POLICY IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Peranginangin, Meilianta Br; Saragih, Cathrin Mutiara; Hantono, Hantono; Rahmi, Namira Ufrida; Guci, Siti Tiffany
ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24805.7.01.2018.33-41

Abstract

This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy.
PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN BENEISH M-SCORE RATIO PADA PERUSAHAAN BARANG KONSUMSI Queenny Lie; Joselin Lai; Serena Arief; Henny Ny; Namira Ufrida Rahmi
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1016

Abstract

Fraud of financial statements is intentional misstatement or disclosure with the intention of deceiving the users of the report with the aim of benefiting a party. Detection of financial statement fraud does not always get a bright spot due to various underlying factors and many methods to conduct financial statement fraud. One way to measure fraudulent financial statements is the Beneish M-Score Ratio. Beneish M-Score can be calculated using eight ratios, namely from DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The purpose of this study was to examine and analyze the influence of DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI on fraudulent financial statements in consumer goods companies listed on the Indonesia Stock Exchange for the 2014-2017 period. The theories used in this study are theories relating to DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The type of research used is descriptive statistics with a quantitative approach. The method of data collection is a documentation study method with a logistic regression analysis method. The population used is the financial statements of consumer goods companies listed on the Indonesia stock exchange in 2014-2017. The sampling technique uses purposive sampling method. The results showed that simultaneously DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI had an effect on detecting fraud. Partially GMI, DEPI has no effect on fraud detection. DSRI, AQI, SGI, SGAI, TATA, LVGI affect the detection of fraud.
PENGARUH CORPORATE RISK, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Namira Ufrida Rahmi; Desika Nur'saadah; Freddy -
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 1 No. 2 (2020): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (859.884 KB) | DOI: 10.34012/jebim.v1i2.885

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Risk, Laverage, Sales Growth terhadap Tax Avoidance. Pengukuran tax avoidance dalam penelitian ini menggunakan cash effective task rate (CETR). Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di BEI periode 2015-2017. Jumlah pengamatan sebanyak 81 sampel. Pengambilan sample menggunakan nonprobability sampling dengan teknik purpose sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari analisis menunjukkan bahwa Sales Growth berpengaruh positif terhadap Tax Avoidance. Hal ini berarti semakin tinggi penjualan akan meningkatkan Tax Avoidance. Corporate Risk dan Leverage tidak berpengaruh terhadap Tax Avoidance. Hal ini berarti bahwa semakin tinggi Corporate Risk dan Leverage tidak mempengaruhi Tax Avoidance.
Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi Noriko Thasya; Lisah Lisah; Angeline Angeline; Natasyah Gozal; Veronica Veronica; Namira Ufrida Rahmi
Jurnal Samudra Ekonomi dan Bisnis Vol 11 No 1 (2020)
Publisher : Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.862 KB) | DOI: 10.33059/jseb.v11i1.1764

Abstract

This study aims to examine the effect of Good Corporate Governance on Corporate Social Responsibility (CSR). The population used is the transportation sub-sector companies listed on the Indonesia Stock Exchange period 2014 - 2018, amounting to 37 companies. Purposive sampling was used to obtain 8 companies as research samples. Data used in the form of annual reports published by the companies, and analyzed using multiple linear regression. The results indicate that simultaneously, Audit Committee, the Board of Commissioners, Institutional Ownership and Independent Commissioners prove to have a significant effect on CSR. However, the results of statistical tests prove that partially, the Audit Committee and Institutional Ownership have a significant negative effect on CSR; The Board of Commissioners has positive and significant influence on CSR; and Independent Commissioners have a negative but not significant effect on CSR.
Pengaruh Kualitas Audit, Debt Default (Kegagalan Hutang) dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Subsektor Perusahaan Tekstil & Garment Yang Terdaftar Di Bursa Efek Indonesia pada Periode 2014-2017 Irene Chandra; Steven Cianata; Namira Ufrida Rahmi; Fansra Septiman Zai; Alvina Alvina; Maisara Batubara
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.887 KB) | DOI: 10.33395/owner.v3i2.124

Abstract

Going concern audit opinion is an audit opinion with an explanatory paragraph regarding an auditor consideration that has an inability or significant uncertainty on operating a company life sustainability in the future time. There are many factors that affect going concern audit opinion which are Audit Quality, Debt Default, and Firm Size. The purpose of this research is to examine and to analyze the effect of Audit Quality, Debt Default, and Firm Size toward Revenues Going Concern Audit Opinion on the company subsector of textile and garment listed on the Indonesia Stock Exchange in 2014-2017. The types of data collections are descriptive statistics with a quantitative approach. The method of collective data used documentation study and logistic regression analysis. Using the population-based on the financial statement of textile and garment companies that are listed on the Indonesia Stock Exchange in 2014-2017. The technique which used for sampling is purposive sampling method. The result of this study showed that Audit Quality, Debt Default, and Firm Size have the simultant effect of Revenues Going Concern Audit Opinion with a significant value 0.010 < 0.05. Audit Quality and Firm Size did not affect Revenues Going Concern Audit Opinion partially. Debt Default effect the Revenues Going Concern Audit Opinion
Analisis Rasio Keuangan terhadap Harga Saham pada Perusahaan Food and Beverages Namira Ufrida Rahmi; Andrew Andrew; Angelia Stefani; Fenita Fenita
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.481

Abstract

This research was conducted with the aim of examining the effect of Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity on stock prices in food & beverage sector companies listed on the Indonesia Stock Exchange from 2013 to 2019. The population is the Food & Beverages sector companies listed on the IDX in 2013-2019. The sample was taken using purposive sampling method, so that the sample becomes 70 observation. This research was classified as quantitative research and the type of research is descriptive. The data analysis technique was carried out by using multiple linear regression test using the SPSS ver 25 analysis tool. The results showed that Current Ratio partially has a negative and insignificant effect on stock prices. Quick Ratio partially has a positive and insignificant effect on stock prices. Net Profit Margin partially has a positive and significant effect on stock price. And, Return on Equity partially has a negative and insignificant effect on stock prices. Meanwhile, simultaneously, Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity have a positive and significant effect on stock prices in food and beverages sector companies listed on the Indonesia Stock Exchange in 2013-2019.
Pengaruh Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019 Namira Ufrida Rahmi; Venny Veronika Wijaya
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.853

Abstract

The purpose of this study was to examine the effect of Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange n 2016-2019 period. Firm value shows that the value of all assets owned by company, which can be used as a sign for investors to invest in a company. This research used a method with a quantitative descriptive approach. The population in this study were the consumer goods companies listed in Indonesia Stock Exchange (IDX) during the period 2016 to 2019 with a total of 40 companies and the sampling technique used purposive sampling and obtained 24 companies in consumer goods sector. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially corporate social responsibility and free cash flow have significant effect on the firm value but enterprise risk management and leverage have no effect on the firm value. Variable enterprise risk management, corporate social responsibililty, free cash flow and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019.
Pengaruh Struktur Kepemilikan, Likuiditas, Leverage, dan Aktivitas (TATO) Terhadap Financial Distress Perusahaan Industri Barang Konsumsi yang Terdapat Pada Bursa Efek Indonesia Yuriani Yuriani; Merry Merry; Jennie Jennie; Muhammad Ikhsan; Namira Ufrida Rahmi
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1325

Abstract

Financial Distress is indicated as company’s financial decrease which can be caused by various circumstances. Identifying financial distress is important to do since financial distress that occurs continuously will lead to company failure. This research is useful to see the impact of Ownership Structure, Liquidity, Leverage, and Activity in predicting Financial Distress to the sector consumer goods companies listed in Indonesia Stock Exchange. The independent variable used is Ownership Structure, Current ratio, Debt ratio, and Activity (TATO). While the dependent variable used is Financial Distress. The sample in this research involve 27 companies was taken by Purposive Sampling technique by determining 3 criterias within a span of 5 years, so the amount of research data was obtained as many as 135. This study use quantitative research. The results of this research using multiple linear regression analysis concluded Ownership Structure, Liquidity, and Activity have positive impact on Financial Distress. While Leverage is the only variable whichhas no significant influence on Financial Distress. Keywords : Ownership Structure, Liquidity, Leverage, Activity, Financial Distress.
Analisis Pengaruh ROA, DER, PER, Dan EVA Terhadap Return Saham Pada Perusahaan Food And Beverage Namira Ufrida Rahmi; Gladys Callista; Silvya Wijaya; Melly Melly; Tiffany Tiffany
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2602

Abstract

Investment or what we often call investment is an investment activity in the form of assets or funds by a company or individual with the aim of getting profits in the future. Investment is also a factor to increase economic growth. Investments can be made in the capital market which is a place where investors and companies seeking funding sources meet. The hope for investors who invest their funds in a company is to get a maximum return in the future. This study aims to determine and analyze Return of Assets, Debt to Equity Ratio, Price Earning Ratio and Economic Value Added to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. The research approach used in this study is quantitative approach. With the purposive sampling method, a sample of 15 food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019, multiplied by three years of research. The type of data used in this research is secondary data. Secondary data is the financial statements of food and beverage companies listed on the Indonesia stock exchange in 2017 – 2019 with the website www.idx.co.id. The results show that Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added have a simultaneous effect on Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. Return on Assets has no effect and is not significantly significant. partial to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Debt to Equity Ratio has no effect and is not partially significant to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Price Earning Ratio has partial and insignificant effect on Stock Return in food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019. 4.Economic Value Added has partial and significant effect on Stock Return in food and beverage companies listed on the stock exchange Indonesian securities in 2017 – 2019. Keywords: Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added and Stock Return.
The Effect of Promotion, Price and Product Quality on Consumer Loyalty of PT. Palmanco Inti Sawit: The Effect of Promotion, Price and Product Quality on Consumer Loyalty of PT. Palmanco Inti Sawit Selvy Tanashia; Wiriyanto Pangestu; Monica Monica; Namira Ufrida Rahmi
Jurnal Mantik Vol. 4 No. 2 (2020): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.896.pp1222-1226

Abstract

This research was carried out at PT. Palmanco Inti Sawit. This study aims to determine and analyze the effect of promotion, price and product quality on consumer loyalty at PT. Palmanco Inti Sawit. The population in this study were customers of PT. Palmanco Inti Sawit, amounting to 145 respondents and a sample of 106 respondents. The data analysis technique uses multiple linear regression analysis with the help of the SPSS program. The results showed that partially promotion has a positive and significant effect on consumer loyalty in PT. Palmanco Inti Sawit. Partially the price has a positive and significant effect on consumer loyalty at PT. Palmanco Inti Sawit. Partially product quality has a positive and significant effect on consumer loyalty at PT. Palmanco Inti Sawit. Simultaneously promotion, Price and product quality have a positive and significant effect on consumer loyalty at PT. Palmanco Inti Sawit.
Co-Authors Alvina Alvina Andrew Andrew Angelia Stefani Angeline Angeline Bayu Wulandari Bayu Wulandari Bella Vanty Saragih Butar Butar, Ribka Sari Catherine Catherine Chandora, Shinta Charlie, Florencia Cherry, Irvania Chevina Chevina Chevina, Chevina Chou, Junaidi Darwin T Debora Sinaga Desika Nur'saadah Devi Devi Devi Devi, Devi Dewi Fiorentina Dianty Putri Purba Ellyn, Ellyn Eunike Oxana Federova Manik Evelyn, Jane fan, Yulis Fansra Septiman Zai Fenita Fenita Fenni Rae Fhellicia Fhellicia Flora Flora, Flora Florencia Charlie Florensia Florensia Freddy - Gading Stephanus L. Tobing Girsang, Elysia Fianni Gladys Callista Guci, Siti Tiffany Gunawan, Ellen Gunawaty Gunawaty Handoko, Miranda Silvia Hannes Bakti Manurung Hantono Hantono, Hantono Hartono, Sally Hengky Pranata Sidabutar Hengky Setiawan Henny Ny Herlambang, Albert Herlin Munthe Hermawan, Jestyn Hulu, Oktavianus Otonius Irene Chandra IRNA TRIANNUR LUBIS Jane Evelyn Jeffrey ., Jeffrey Jeffrey Jeffrey Jennie Jennie Jesica, Jesica Jessi Charina Sembiring Jessica Claudia Jestyn Hermawan Jimmy Tantra Jordan, Stella Joselin Lai Joseph Fernando Darwin Junaidi Chou Justin Stefano Kalisha, Widya Kevin Martin Laia, Ricardo Arman Lais, Sheren Joselyn Lamsahat Pangihutan Malau Liong, Felix Lisah Lisah Livera, Silva LUBIS, IRNA TRIANNUR Lubis, Putri Kemala Dewi M. Irsan Nasution Maisara Batubara Manik, Ester Tiorida Br Martin, Kevin Maya Sabirina Panggabean Melly Melly Mellysa Mellysa Mellysa, Mellysa Merry Merry Michael Pariwara Sianipar Michelle Huang Miranda Silvia Handoko Monica Monica Muhammad Ikhsan Mulyani Hofni Br Sitepu Nabila Indah Sary Naila Lizanty Khair Harahap Nasution, Irsan Nasution, Muhammad Irsan Natasyah Gozal Nora Nora Noriko Thasya Nurhetty Nababan Pakpahan, Effendy Pasaribu, Ridoi Gilbert Peranginangin, Meilianta Br Philips Renaldy Renaldy Putri Kemala Dewi Putri Keumala Dewi Lubis Queenny Lie Rae, Fenni Rasyikah, Filza Richard Denrisc Rut Arta Pangaribuan Ruth Citra Lumbantobing Sally Hartono Saragih, Bella Vanty Saragih, Cathrin Mutiara Selvy Tanashia Serena Arief Setiawan, Hengky Shania Shania Shelly Anggrainy Sheren Joselyn Lais Sherly Sherly Shinta Chandora Silva Livera Silvia, Rina Silvya Wijaya Simanjorang, Bella Rosa Stefanny Stefanny Stefanny, Stefanny Stefano, Justin Stella Jordan Stephanie Stephanie stephanie stephanie Stevani Pebryan Saragih Steven Cianata Surya, Vennessa T, Darwin THOMAS FIRDAUS HUTAHAEAN Thomas Firdaus Hutahaean Tiffany Tiffany Tommy Go Try Handopo Halim Vanny, Sheyla Tri Venesia Calista Venny Veronika Wijaya Veronica Veronica Vito Royce Vivian Vivian Vivian Vivian Wang, Steffany Wiliam, Gloria Winnie Winnie Winnie Winnie Wiriyanto Pangestu Yessica Wijaya Yessica Wijaya Yulisfan Yulisfan Yulisfan Yuni Utami Yuriani Yuriani