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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Studi Manajemen Organisasi Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Jurnal Penelitian Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Jurnal Wacana Ekonomi Jurnal Riset Akuntansi Politala Jurnal Ilmiah Wahana Pendidikan PROFICIO: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Cahyani Nuswandari
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Reniar Saputri; Cahyani Nuswandari
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 1 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10470482

Abstract

This study is based on agency theory and its application in tax research, where this study examines the effect of institutional ownership, audit committees, leverage, and company size on tax avoidance. The research sample is a company in the energy sector with a research period of 2019 – 2021. Multiple regression analysis was applied to test the research hypothesis. The test results show, institutional ownership has a positive significant effect on tax avoidance, while the audit committee, leverage, and company size do not show significant effects on tax avoidance.
DETERMINASI NILAI PERUSAHAAN: UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI KONSUMSI PRIMER YANG TERDAFTAR DI BEI TAHUN 2020 - 2022 Gunawan, Felicia Septiana; Nuswandari, Cahyani
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.v7i3.366

Abstract

This inquiry aims to comprehend and evaluate the impact of corporate scale, leverage, and profitability on the valuation of entities in the primary consumption industry sector listed on the Indonesia Stock Exchange (ISE) from 2020 to 2022. The population for this investigation comprises 369 firms in the primary consumption industry sector registered on the BEI during the specified period. A sample of 291 firms was selected through purposive sampling for analysis. Multiple linear regression analysis was utilized as the method for data examination in this research. Findings reveal that corporate valuation correlates positively with leverage and profitability, whereas corporate scale exerts a negative influence.
The Effect of Financial Ratio on Stock Price Volatility Crisanti, Stephanie; Cahyani Nuswandari; Sunarto
Jurnal Wacana Ekonomi Vol 23 No 3 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i3.3506

Abstract

This research aims to examine the influence of financial ratios, namely TATO, EPS, ROA, and DER on company share price volatility. This information provides a signal about the company's prospects to external parties, especially investors. The population used in this research includes companies in the energy, industrial, technology and infrastructure sectors listed on the Indonesia Stock Exchange (BEI) with observation years 2020 to 2022. Sample selection used a purposive sampling technique. The total population is 215 companies with a total sample that meets the criteria of 169 companies. The analysis technique used is Multiple Linear Regression analysis with a total of 165 data processed. The results of this research show that the TATO variable has a significant positive effect on stock price volatility, while the EPS, ROA and DER variables have no effect on stock price volatility. In general, this research provides consideration of factors that influence stock price volatility for investors in investing decisions.
PENGARUH KOMISARIS WANITA TERHADAP HUBUNGAN ANTARA EKSEKUTIF WANITA DAN KEPUTUSAN PENDANAAN PERUSAHAAN Sudarsi, Sri; Sudiyatno, Bambang; Nuswandari, Cahyani; Kusuma Putri, Galuh
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.506

Abstract

This research will test the influence of female executives on funding decisions with female commissioners as a moderating variable, using research objects of companies in Indonesia and listed on the Indonesian Stock Exchange. This research will further explore research conducted by Datta et al. (2021), where they use data from companies in America which have a different culture from Indonesia. This research uses a female board of commissioners as a moderating variable, due to differences in company management structures. This research uses the Ordinary Least Squares method with a sample of 364 non-financial companies during the 2017–2021 period. The test results show that female executives have no effect on the proportion of debt, both short-term and long-term. Female commissioners weaken the relationship between female executives and the proportion of short-term debt, but strengthen the relationship between female executives and the proportion of long-term debt. For company management, the results of this research can be used as a guide for decision-making regarding funding and the selection of top management. This research could be a reference for future researchers and trigger further research on this topic.
Faktor-faktor yang Mempengaruhi Perataan Laba Milaedy, Verinaapril; Nuswandari, Cahyani; Muhammad Ali Ma'sum
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.821

Abstract

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing. Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
APA SAJA FAKTOR - FAKTOR YANG MEMPENGARUHI HARGA SAHAM Fadila, Anisa Nur; Nuswandari, Cahyani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.837

Abstract

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.
The Increase of Financial Performance in Mediate the Good Corporate Governance Toward the Company’s Value Kartika, Andi; Sudarsi, Sri; Nuswandari, Cahyani
Jurnal Penelitian Ekonomi dan Bisnis Vol. 7 No. 1 (2022): March 2022
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v7i1.4555

Abstract

The research aims to testine empirically the effect of good corporate governance through the managerial ownership, the independent commissioner, and the audit committee toward the company’s value with the financial performance as the mediation variable. The population in this research is manufactur companies that has registered on BEI, with using the purposive sampling technique. The method that used on this research is path analysis.The result of this research shows that a good corporate governance through the managerial ownership, the independent commissioner, and the audit committee is able to increase the company’s financial performance. The managerial ownership does not has any effect to the company’s value, while the independent commissioner, the audit committee, and the financial performance has positive effects to the company’s value. The financial performance can mediate between independent commissioner to the company’s value. The financial value will not be a mediation’s variable between the audit committee to the company’s value.Keywords:Managerial ownershipIndependent commissionerAudit committeeFinancial performanceThe company’s value 
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Risma Namira Ivano; Cahyani Nuswandari; Rachmawati Meita Oktaviani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9481

Abstract

Tax avoidance is a common practice carried out by companies to reduce their tax liabilities using methods that are still within legal limits. The purpose of this study is to analyze the influence of transfer pricing, profitability, and leverage on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study is motivated by the importance of tax revenue from the energy sector and the inconsistency of findings in previous studies. The approach used in this study is quantitative, utilizing secondary data obtained from companies' annual financial reports. The sampling method employed is purposive sampling, resulting in a final sample of 18 companies over a five-year observation period with 60 units of analysis. Analysis was conducted using multiple linear regression after classical assumption tests were satisfied. The results of the study indicate that transfer pricing and profitability significantly influence tax avoidance, whereas leverage does not significantly influence tax avoidance. These findings support agency theory, which explains that managers have incentives to minimize tax burdens to increase company value.
Co-Authors 08.05.52.0005 Cindy Inawati Gunawan 08.05.52.0075 Nur Arifiyani 08.05.52.0085 Anindhita Ismawardani 08.05.52.0089 Nia Ariyanti 08.05.52.0141 Rendy Astriawan Prakoso 0835030701 Sri Wahyuni 0835030711 Hendry Setiantoro 09.05.52.0019 Anis Putri Hapsari 09.05.52.0100 Ayu Dian Maharlina 09.05.52.0110 Oky Ratnasari 09.05.52.0144 Wulan Ayu Tristiyani 09.05.52.0200 Anggi Pratiwi 10.05.52.0002 Awaludin Akbar 10.05.52.0004 Marta Syamsudin 10.05.52.0029 Afifatul Jannah 10.05.52.0069 Martini Rahayu 10.05.52.0115 Amik Murniyati 12.05.52.0050 Desi Nurhayati, 12.05.52.0050 12.05.52.0061 Yuanita Ayu, 12.05.52.0061 12.05.52.0096 Febriana Indah Pratiwi, 12.05.52.0096 12.05.52.0100 Tantri Rohmani, 12.05.52.0100 12.05.52.0104 Ria Rizki Eka Santi, 12.05.52.0104 12.05.52.0179 Nurul Fadhilah, 12.05.52.0179 Adelia Anugrahi Kusuma, 12.05.52.0123 Adelia Anugrahi Kusuma, 12.05.52.0123 Ahmad Khusnaini, 14.05.52.0050 Alfia Nurul Fadhilah Putri Andi Kartika Arizta Rahmawati, 15.05.52.0022 Atikasari Wahyu Wardhani, 13.05.52.0121 Atikasari Wahyu Wardhani, 13.05.52.0121 Bambang Sudiyatno Crisanti, Stephanie Desi Ayu Rahmawati, 13.05.52.0222 Desi Ayu Rahmawati, 13.05.52.0222 Dewi Hastuti, 10.05.52.0201 Dewi Hastuti, 10.05.52.0201 Dhea Tirta Ayu Pravesty, 14.05.52.0083 Dian Alinda Saraswati, 15.05.52.0349 Dita Ratnasari Suyono, 13.05.52.0070 Dita Ratnasari Suyono, 13.05.52.0070 Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133 Eka Putri Anggraeni, 16.05.62.0002 Fadila, Anisa Nur Fajar Gunawan Fajar Gunawan, 15.05.52.0025 Fitri Cahyanti, 10.05.52.0101 Fitri Cahyanti, 10.05.52.0101 Gunawan, Felicia Septiana Hardiyanti, Widhian Ignatius Sendy Wiratmoko, 13.05.52.0036 Ignatius Sendy Wiratmoko, 13.05.52.0036 Imay Sulistiyani, 14.05.62.0015 Istiqomah, Putri Ita Tri Astuti, 13.05.52.0057 Ita Tri Astuti, 13.05.52.0057 Kartika Andi Kartika Krisnawati, 15.05.52.0335 Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Mahendra Alif Kurniawan, 13.05.52.0163 Mahendra Alif Kurniawan, 13.05.52.0163 Mega Anggun Pertiwi, 14.05.52.0284 Milaedy, Verinaapril Muhammad Ali Ma'sum Murni Indaharini, 14.05.52.0087 Ni Ketut Rasmini Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Kusuma Wardani Oktiawan Setiadi, 11.05.52.0205 Putri, Hermalia Jelita Rachmawati Meita Oktaviani Radlia Juniyafie, 16.05.62.0011 Reniar Saputri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Risma Namira Ivano Senia Noviani, 14.05.52.0132 Senia Noviani, 14.05.52.0132 Shasmita Sandra Carissa, 14.05.52.0093 Sri Sudarsi SUNARTO Sundari Tri Utami Wijayanti, 13.05.52.0162 Sundari Tri Utami Wijayanti, 13.05.52.0162 Susiwo, 14.05.52.0203 Tarisma Indri Ardianti Vivi Lana Aprianti, 15.05.52.0295 Yang, Vania Florentina Santoso Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008