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Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan CSRSebagai Variabel Intervening Hendriyati Haryani; Mulyati Mulyati; Nur Azizah
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penelitian ini bertujuan untuk mengkaji pengaruh ROE, DER, Ukuran Perusahaan terhadap Nilai perusahaan dengan Pengungkapan Corporate Social Responsibility (CSR) sebagai variabel intervening. ROE, DER, ukuran perusahaan menjadi variabel independen, nilai perusahaan sebagai variabel dependen sedangkan Pengungkapan Corporate Social Responsibility (CSR) sebagai variabel intervening. Penelitian ini menggunakan pengujian hipotesis dengan jumlah observasi yang digunakan adalah 670 observasi. Teknik sampling yang digunakan adalah sampel jenuh dengan mengambil seluruh populasi. Jenis data adalah data sekunder yang bersumber dari laporan tahunan dan laporan keuangan. Pengujian hipotesis dilakukan dengan analisis jalur dengan alat bantu statistik Software SPSS versi 20.0. Hasil Penelitian ini menunjukan bahwa ROE berpengaruh negatif terhadap Pengungkapan Corporate Social Responsibility (CSR) , DER berpengaruh positif terhadap Pengungkapan Corporate Social Responsibility (CSR), ukuran perusahaan berpengaruh negatif terhadap Pengungkapan Corporate Social Responsibility (CSR), ROE berpengaruh positif terhadap nilai perusahaan, DER berpengaruh positif terhadap nilai perusahaan, ukuran perusahaan berpengaruh positif terhadap nilai perusahaan

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Profitabilitas Sebagai Varibel Intervening Imam Aji Santoso; Hendriyati Haryani; Wyne Febrianti
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penelitian ini bertujuan untuk mendapatkan bukti empiris dan rasional mengenai pengaruh pengungkapan corporate social responsibility (CSR), good corporate governance (GCG), dan karakteristik perusahaan terhadap tax avoidance dengan profitabilitas sebagai variabel intervening, pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan bantuan smart PLS. Penelitian ini didasari dari penelitian yang sudah dilakukan sebelumnya. Penelitaan ini lakukan untuk mengetahui apakah hasil penelitian terdahulu dengan penelitian sekarang masih sama atau beda. Hasil penelitian menunjukan bahwa secara simultan, variabel corporate social responsibility, good corporate governance, dan karakteristik perusahaan terhadap tax avoidance dengan profitabilatas sebagai variabel intervening, berpengaruh signifikan dan positif. Peneliti disini menemukan beberapa perbedaan hasil dengan peneliti yang terdahulu atau sebelumnya, Hasil penelitian ini diharapkan dapat dimanfaatkan oleh pembaca sebagaimana semestinya. Bahkan bisa dilakukan penelitian lebih lanjut atas hasil yang sudah saya teliti.

Analisis Potensi Pajak Parkir Terhadap Pendapatan Asli Daerah (PAD) Di Mall-Mall Kota Pekalongan Nadyatul Khusna; Hendriyati Haryani; Rizka Mukhlisiah
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

A wide range of issues arising from tax in the Mall parking lot Pekalongan City Mall as the need for security and comfort of the consumer vehicle, the parking tax could stiil meet its targets and can still contribute to local revenue in Mall – Mall Pekalongan. Departure from that background that i will want to discuss the thesis with the title “ANALISIS POTENTIAL TAX REVENEW TO PARKING AREA (PAD) IN MALL–MALL PEKALONGAN CITY”. The focus of the problem in this research is how the role of the parking tax to Revenue in the MallMall Pekalongan , how to optimize your support in the parking tax to Revenue in the Area of Mall-Mall Pekalongan. Researchers do research using a qualittative approach. The autor uses the method of observation , document ation, and interviews. As for the data analysis the author use the analisys and potential tax efficiency to optimize parking. Result can be delivered by the author roles parking tax t........... MNo revenue Mall-Mall Pekalongan can be seen from every Mall that contributed to the original income in Pekalongan , can also indirectly have a positive impact both on the goverment Pekalongan.

PERANCANGAN SISTEM INFORMASI PEMBAYARAN HUTANG PADA SUPPLIER DI PT MASTER PRINT Veronika Adelia Jelita; Hendriyati Haryani; Tri Cahyo Nugroho
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penggunaan kemajuan teknologi di bidang teknologi informasi sangat strategis untuk membantu menyelesaikan masalah perusahaan, namun di PT Master Print masih belum menggunakan penerapan berbasis web, dalam pembayaran utang sehingga mengalami kesulitan dalam membedakan hutang yang sudah dan yang akan jatuh tempo. Oleh karena itu, penelitian ini bertujuan untuk mempermudah perusahaan dan staff A.P (Account Payable) yang bekerja di dalamnya untuk dapat memonitoring pembayaran hutang kepada supplier. Penelitian ini dilakukan dengan metode analisa SWOT, perancangan sistem dengan menggunakan UML (Unified Modelling Language) untuk menggambarkan secara visualisasi. Untuk bahasa pemrograman yang dipakai adalah PHP (Hypertext Preprocessor), database server dengan MySQL, sublime text 2, framework Codeigniter dan web server dengan XAMPP. Dengan sudah adanya sistem informasi pembayaran hutang ini akan memudahkan para staf divisi Purchasing dan Accounting untuk melihat dan memantau alur pembayaran utang dalam perusahaan dan juga memudahkan dalam membuat laporan hutang dagang pembelian serta juga menghasilkan laporan yang cepat dan akurat.

Perhitungan Biaya Pemasukan Dalam Menetapkan Harga Jual Dan Jasa Pada PT Trimitra Solusindo Hendriyati Haryani; Mutiara Angela; Nurmaida Azizah Al Wahni
IJAcc Vol 3 No 1 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This research aims to analyze the calculation of the order budget in setting the selling price at PT Trimitra Solusindo. Analysis of determining the cost of goods sold with the Full Costing method approach. The cost of goods ordered through the Full Costing method at PT Trimitra Solusindo in 2014 was Rp. 91.910.000,- while the cost of goods sold was Rp. 175.000.000,-. In 2015 the cost of production through the Full Costing method of PT Trimitra Solusindo experienced an increase to Rp. 142.805.000,- while the cost of goods sold was Rp. 273.000.000,-. The increase in the cost of production and the cost of goods sold was due to the increase in the number of Rosban production at PT Trimitra Solusindo, so that the entire existing budget also experienced an increase. The selling price of rosban which must be inaugurated by PT Trimitra Solusindo in order to obtain a profit in accordance with its target in 2014 is Rp. 3.500.000 per unit, while in 2015 the selling price of rosban which must be inaugurated by PT Trimitra Solusindo in order to earn a profit is in accordance with its target, namely: IDR 4,200,000 per unit.

Analisis Hubungan Spread Of Interest Rate, Fee Based Income, dan Loan To Deposit Terhadap Tingkat Return On Assets (Roa) (Studi Pada BUMN Perbankan yang Terdaftar di Bursa Efek Indonesia) Hendriyati Haryani; Warseno Warseno
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

The aim of this study is: (1) To determine the relationship of interest rate spreads on the level of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (2) To determine the relationship of fee-based income to the level of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (3) To determine the relationship of loan to deposit ratio of the rate of return on assets of gov owned bank that listed in Indonesia Stock Exchanges. (4) To determine the relationship of interest rate spreads, fee-based income, and loan-to-deposit ratio of the rate of return on assets together of gov owned bank that listed in Indonesia Stock Exchanges. The method used in this research is descriptive kuantitative. The results of the study partially fee-based income has no significant effect on return on assets, the spread of the interest rate has a significant effect on return on assets, loan to deposit ratio has no significant effect on return on assets, and together spread of interest rate, fee-based income, and loan-to-deposit ratio has a significant influence on the Return on Assets (ROA) of gov owned bank that listed in Indonesia Stock Exchanges

Pengaruh Kenaikan Harga Telur Terhadap Daya Beli Masyarakat Di Tangerang Hendriyati Haryani; Annisa Widya F; Nita Septiani
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to determine the increase in the price of chicken eggs in Tangerang City. The research was conducted from September to November 2022. The research method is a survey method. The data collection method used in this study is a non-probabilistic technique using simple random sampling and snowballing sampling. The data analysis method used is a quantitative method with multiple linear regression analysis models. From the results of the study that the results of the analysis of the increase in the price of chicken eggs affect the demand for the price of chicken eggs in Tangerang City. There is a significant effect on the price of chicken eggs, the price of other goods, and income simultaneously on the increase in the price of chicken eggs in Tangerang City, and there is a significant effect on the price of chicken eggs and income partially on the demand for chicken eggs in Tangerang City, then there is no significant effect on the price of goods others (chicken meat) partially to the demand for chicken eggs in Tangerang City.

Pengaruh Diskon Flash Sale Dan Gratis Ongkos Kirim Terhadap Keputusan Customer Dalam Melakukan Pembelian Marketplace Shopee Hendriyati Haryani; Chesa Salsabila; Nur Cahayati
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2933

This study aims to explain the effect of flash sale discounts and free shipping on customer decisions in purchasing shopee marketplaces, especially for students of the Faculty of Economics and Business, Raharja University. The type of research used is quantitative research. The population in this study is the Shopee marketplace application users. This study used a population of 39 students for data collection by distributing questionnaires. While the data analysis technique used is multiple linear regression analysis technique. The results showed that the significance value of the results of the flash sale variable analysis (X1) on the purchasing decision variable (Y) in the Shopee marketplace had a positive effect, and the significance value of the results of the Free Shipping variable (X2) had a negative influence on the Purchase Decision variable (Y). on the Shopee marketplace. The results showed that flash sale and free shipping had a simultaneous effect on purchasing decisions

Pengaruh Profitabilitas, Kebijakan Utang dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Real Estate dan Property Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2022 Evi Magdalena; Hendriyati Haryani
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3418

This study aims to determine the effect of profitability, debt policy, and dividend policy to the firm value study objects were using finansial reports of real estate and property companies from 2017-2022. Sampling was selected using purposive sampling with the results of 42 companies. This research uses a quantitative approach with data analysis methods used, namely classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that profitability and debt policy have a significant effect on company value. Meanwhile, dividend policy has no effect on company value.

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