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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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PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA Cahyani Nuswandari
Jurnal Bisnis dan Ekonomi Vol 16 No 2 (2009): Vol. 16 No. 2 EDIDI September 2009
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.117 KB)

Abstract

This study purposes to investigate affect corporate governance to corporateperformance. The analysis employed two kinds of models, first model with ROE asoperational performance measurement and second model with Tobin’s Q as marketperformance measurement.This study employs a multiple regression to test that corporate governancepositively significant affect corporate performance. The rating of CGPI by IICG is usedto measure to the corporate governance implementation. Sample of this study arecompanies that listed in Bursa Efek Jakarta, now Bursa Efek Indonesia and follow CGPIprogram. Amount of sample are 101 companies as a pooled data from 2001 to 2005.Secondary data is used in this study.The analysis shows that CGPI positively significant affect operationalperformance but CGPI doesn’t affect market performance. It maybe market does notrespond the implementation of corporate governance immediately. The affect can be seenfor long period because related with investor trust.Key words: corporate governance, performance, ROE, Tobin’s Q.
PERAN GOOD CORPORATE GOVERNANCE SEBAGAI MEDIASI PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN andi kartika; Cahyani Nuswandari
JURNAL STUDI MANAJEMEN ORGANISASI Vol 17, No 1 (2020)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.744 KB) | DOI: 10.14710/jsmo.v17i1.38934

Abstract

This study aims to examine the role of mediating good corporate governance the effect of the financial performance of corporate to the dividend policy. The financial performance under study includes ROA, CR, DER, Growth, and FCF. The population of this study are companies that included in the CGPI ranking and listed on the Indonesia Stock Exchange, with the Purposive Sampling technique, by corporate that shares the benefist such as dividen to shareholders on the year of CGPI’s ranking, corporate that stated the financial statements per December 31st in IDR currency. The analysis technique used was to use multiple regression and path analysis. The results of this study indicate that ROA has a significant negative effect on the DPR, CR, FCF and GCG has a significant positive effect to the DPR, DER, and Growth does not have any effect to the DPR. Growth has a significant negative effect to the DPR. ROA, and CR have no negative effect on GCG, DER has no positive effect on GCG, Growth has a negative effect on GCG, FCF has a significant positive effect on GCG, meanwhile ROA, CR, DER does not have any effect to GCG. GCG is able to mediating the effect of FCF to the DPR.
Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia Alfia Nurul Fadhilah Putri; Cahyani Nuswandari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.905

Abstract

Tax aggressiveness is an act of manipulating taxable income by companies through tax planning, both legally, namely tax advoidance, and illegally, namely tax evasion. The company's goal of carrying out tax aggressiveness is to minimize the tax burden by making it legal, illegal or both. This study aims to examine the influence of fixed asset intensity, inventory intensity, leverage, liquidity and company size on tax aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling in this study using purposive sampling method. Data analysis in this study used multiple linear regression analysis. The results showed that preparation intensity had a positive and significant effect on tax aggressiveness, while leverage had a significant negative effect on tax aggressiveness. As long as the intensity of fixed assets, liquidity and company size have no effect on tax aggressiveness.
Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak? Tarisma Indri Ardianti; Cahyani Nuswandari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): 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.v7i1.7035

Abstract

ABSTRACT This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study that audit quality has a significant positive impact on tax avoidance, independent commissioners have a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance. Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance
Pengaruh kinerja keuangan, aktivitas pemasaran, dan aset tidak berwujud terhadap nilai perusahaan pada perusahaan manufaktur sektor konsumsi periode 2016-2020 Khusnul Khotimah, Deva; Nuswandari, Cahyani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.394 KB) | DOI: 10.32670/fairvalue.v5i2.2083

Abstract

This study aims to examine the effect of financial performance, marketing activities, and intangible assets on firm value in manufacturing companies in the consumption sector for the period 2016 – 2020. This research is a type of quantitative research with descriptive method. The population in this study are manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange for the period 2016 – 2020. Methods The sampling used was purposive sampling, with data that was processed as many as 88 companies after being outliers from 102 companies. The analytical method used is using multiple regression analysis method. The results showed that liquidity had a negative and insignificant effect on firm value, solvency had a positive and significant effect on firm value, profitability had a positive and significant impact on firm value, and marketing activities had a significant positive effect on firm value. While intangible assets have a negative and insignificant effect on firm value.
Analisis faktor-faktor yang mendasari terjadinya manajemen laba Istiqomah, Putri; Nuswandari, Cahyani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this research is to examine the underlying factors that contribute to the practice of earnings management. The present study employs earnings management as the dependent variable, while incorporating company size, managerial ownership, institutional ownership, profitability, and leverage as independent variables. The present research employs secondary data, specifically financial and annual reports of manufacturing firms that are publicly listed on the IDX, covering the timeframe of 2017-2020. The study employed a purposive sampling technique that involved the application of multiple criteria to select a sample of 199 participants. The employed methodology entails the utilization of multiple linear regression analysis. The findings indicate that earnings management is positively associated with profitability and leverage, while negatively associated with company size. The study found that institutional ownership and managerial ownership do not exert any significant impact on the practice of earnings management.
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 : STEKOM PRESS

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 : STEKOM PRESS

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.
OPTIMALISASI JANGKAUAN PASAR MELALUI MEDIA SOSIAL INSTAGRAM : INISIATIF KETERLIBATAN PENGELOLA USAHA DALAM PEMASARAN DIGITAL Kristina Anindita Hayuningtias; Widhian Hardiyanti; Cahyani Nuswandari
PROFICIO Vol. 5 No. 1 (2024): PROFICIO: Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i1.2999

Abstract

Pemasaran digital telah menjadi komponen penting dalam strategi bisnis modern. Para pelaku usaha memanfaatkan berbagai platform digital dalam memasarkan produknya, termasuk pelaku usaha jajanan kaki lima (street food). Boomber Street Food, salah satu usaha jajanan kaki lima di Surakarta menghadapi tantangan dalam mencapai jangkauan pasar yang lebih luas melalui platform instagram. Permasalahan yang dihadapi adalah kurangnya pemahaman pemilik tentang pentingnya pemasaran digital dan masih rendahnya tingkat keterlibatan pengelola dalam membuat konten kreatif sebagai upaya menunjang aktivitas promosi Boomber Street Food. Pengabdian ini bertujuan untuk mengatasi tantangan yang dihadapi oleh Boomber Street Food dengan mengusulkan pendampingan yang melibatkan pengelola dalam mengoptimalkan pemanfaatan media sosial instagram sebagai media dalam memasarkan produk. Pelaksanakan kegiatan pengabdian diawali dengan memberikan pemahaman kepada pemilik dan pengelola tentang pentingnya pemasaran digital. Setelah itu dilanjutkan dengan pendampingan dalam pembuatan konten kreatif yang harapannya dapat meningkatkan jangkauan pasar mereka melalui platform Instagram dan mencapai kesuksesan dalam pemasaran digital yang lebih efektif. Luaran dari kegiatan pengabdian ini adalah konten baik gambar maupun video yang di upload di akun resmi instagram Boomber Street Food.
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.
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