Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Wira Ekonomi Mikroskil CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia
Riny, Riny
Universitas Mikroskil
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Riny Riny
Jurnal Wira Ekonomi Mikroskil Vol 8, No 2 (2018): Volume 8 Nomor 2 Edisi Oktober 2018
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.456 KB) | DOI: 10.55601/jwem.v8i2.568

Abstract

The objective of the research was to analyze some factors which influenced firm value in consumer goods companies listed in the Indonesia Stock Exchange. The research used associative causal design. The population was 39 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2011-2014, and 26 of them were used as the samples. Secondary data were obtained from BEI website, www.idx.co.id. The data were gathered by conducting documentary study and analyzed by using multiple linear regression analysis for statistic analysis, while regression model had been tested in the classic assumption test. Independent variables were leverage, liquidity, profitability and size, while dependent variable was firm value. The result of the research showed that, simultaneously, independent variables (leverage, liquidity, profitability and size) had significant influence on firm value. Partially, independent variables (leverage and liquidity) did not have significant influence on firm value, while independent variables (profitability and size) had significant influence on firm value.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Operating Performance Sebagai Variabel Moderating pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Riny Riny
Jurnal Wira Ekonomi Mikroskil Vol 9, No 1 (2019): Volume 9 Nomor 1 Edisi April 2019
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.76 KB) | DOI: 10.55601/jwem.v9i1.589

Abstract

The objective of the research was to analyze some factors which influenced firm value with operating performance as moderating variable in consumer goods companies listed in the Indonesia Stock Exchange. The research used associative causal design. The population was 39 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2011-2014, and 26 of them were used as the samples. Secondary data were obtained from BEI website, www.idx.co.id. The data were gathered by conducting documentary study and analyzed by using multiple linear regression analysis for statistic analysis, while regression model had been tested in the classic assumption test. Independent variables were leverage, liquidity, profitability and size, while dependent variable was firm value and moderating variable was operating performance. The result of the research showed that, simultaneously, independent variables (leverage, liquidity, profitability and size) had significant influence on firm value. Partially, independent variables (leverage and liquidity) did not have significant influence on firm value, while independent variables (profitability and size) had significant influence on firm value. The result of residual test showed that the variable of operating performance was not proved to be moderating variable which could weaken the influence of leverage, profitability and size on firm value.
Mendeteksi Perilaku Kecurangan Akademik pada Mahasiswa Akuntansi STIE Mikroskil Riny Riny; Dessyana Dessyana; Yola Yolanda
Jurnal Wira Ekonomi Mikroskil Vol 11, No 2 (2021): Volume 11 Nomor 2 Edisi Oktober 2021
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v11i2.775

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tekanan, kesempatan, rasionalisasi dan kemampuan terhadap perilaku kecurangan akademik baik secara simultan maupun parsial. Penelitian ini dilakukan terhadap mahasiswa jurusan akuntansi di STIE Mikroskil Medan. Populasi dalam penelitian ini sebanyak 840 populasi dengan pemilihan sampel menggunakan rumus slovin sehingga jumlah sampel dalam penelitian ini adalah 271 mahasiswa. Metode analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Data Panel yang dilakukan dengan bantuan software SPSS 23. Hasil uji koefisien determinasi sebesar 0.323 atau (32.3%) artinya bahwa variabel independen berpengaruh terhadap perilaku kecurangan akademik, sisanya 0.677 atau (67.7%) dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian. Hasil uji F menunjukkan bahwa tekanan, kesempatan, rasionalisasi dan kemampuan berpengaruh bersama-sama terhadap perilaku kecurangan akademik. Hasil uji t menunjukkan bahwa tekanan dan kesempatan berpengaruh positif signifikan pada alpha lima persen terhadap perilaku kecurangan akademik sedangkan rasionalisasi dan kesempatan tidak memiliki pengaruh yang signifikan terhadap perilaku kecurangan akademik.
Peran Profitabilitas dalam Memediasi Pengaruh Corporate Governance dan Leverage Terhadap Nilai Perusahaan Riny -; Sonya Enda Natasha S. Pandia; Syafira Ulya Firza
Jurnal Wira Ekonomi Mikroskil Vol 12, No 1 (2022): Volume 12 Nomor 1 Edisi April 2022
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v12i1.872

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Leverage terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel intervening pada perusahaan foods and beverages yang terdaftar di Bursa Efek Indonesia periode 2015-2018.Populasi dalam penelitian ini berjumlah 25 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dan jumlah sampel yang diperoleh adalah sebanyak 11 perusahaan. Jenis penelitian ini merupakan deskriptif kuantitatif dengan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi untuk mengukur pengaruh langsung dan tidak langsung.Hasil pengujian data menunjukkan bahwa secara simultan semua variabel independen berpengaruh signifikan terhadap Profitabilitas. Secara parsial variabel Komisaris Independen dan Leverage berpengaruh signifikan terhadap Profitabilitas. Sedangkan variabel Kepemilikan Institusional dan Komite Audit tidak berpengaruh signifikan terhadap Profitabilitas. Persamaan kedua menunjukkan bahwa secara simultan semua variabel independen berpengaruh signifikan terhadap Nilai Perusahaan. Secara parsial, variabel Komisaris Independen, Komite Audit, Leverage, dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan. Sedangkan variabel Kepemilikan Institusional tidak berpengaruh signifikan terhadap Nilai Perusahaan. Hasil penelitian ini menunjukkan bahwa Profitabilitas mampu mengintervening variabel Kepemilikan Institusional dan Komisaris Independen terhadap Nilai Perusahaan, sedangkan Profitabilitas tidak mampu mengintervening antara variabel Komite Audit dan Leverage terhadap Nilai Perusahaan.
PERAN PENGHINDARAN PAJAK DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN Riny
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 2 (2022): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v2i2.72

Abstract

This study aims to analyze the role of tax avoidance in mediating the effect of corporate governance and leverage on company profitability. The population in this study was 338 companies. The sampling method used was purposive sampling and obtained 132 companies as objects of research. The research data was obtained from the financial statements of service companies listed on the Indonesia Stock Exchange for the period 2013-2016. The data testing method used is multiple linear analysis and path analysis. The results of the first regression analysis show that partially independent commissioners, audit committees have no significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. The results of the second regression analysis showed that partially, independent commissioners, leverage had no significant effect on profitability, while the audit committee had a significant effect on profitability. The results of the path analysis show that tax avoidance functions as an intervening variable for the independent commissioner.
Co-Authors Dessyana Dessyana Sonya Enda Natasha S Pandia Syafira Ulya Firza Yola Yolanda