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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Siti Nurlatifah, SE., M.Si.
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Economics, Econometrics & Finance

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PENGARUH RETURN ON EQUITY DAN DEBT TO TOTAL ASSETS RATIO TERHADAP EARNING PER SHARE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2016 SAMPAI TAHUN 2018) Siti Nurlatifah, SE., M.Si.; Jani Actora Siburian
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 1 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.508

Abstract

The results of the classical assumption test based on the normality test using the Kolmogorov Smirnov test show that the significance value is 0.057, which indicates that the value is greater than 0.05, so it can be concluded that the residual data is normally distributed. The calculated dU value in this study was 1.550 and the dL value was 1.206. then the D-W count is greater than 1,550 and less than the value (4-dU) of 2,450. So that the results of the study are 1,550 <2,363 <2,450, which states that the autocorrelation coefficient is zero, meaning there is no autocorrelation.The multicollonearity test results resulted in the tolerance calculation for the variables X1 (ROE) and X2 (DAR) of 0.874, which indicates that the tolerance value for each variable is more than 0.10, which means there is no correlation between the independent variables. While assessed from the results of the valance inflation factor (VIF) on the multicolonierity test, it shows that each independent variable X1 (ROE) and X2 (DAR) of 1,144 has a VIF value below 10. So from this explanation it can be concluded that there is no multicolonierity between the independent variables in regression model. And from the scatterplots graph on financial performance on the results of the Heteroscedasticity test, it can be seen that the dots are randomly spread out over and below 0 on the Y axis, so it can be concluded that there is no heteroscedasticity.From the results above, it is explained that the variables Return On Equity (ROE) and Debt to Asset Ratio (DAR) have positive and negative effects on Earnings Per Share (EPS).
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN OTOMOTIF (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 SAMPAI 2019) Siti Nurlatifah, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.594

Abstract

The purpose of this study is to determine the effect of The Capital Structure, Profitability and Dividend Policy on Firm Value. The research method is carried out by first determining the object of research, population and sample as well as data collection techniques. In this research, the type used is secondary data The research method is to use quantitative analysis which analyzes the description of the data through the data by means of the minimum, maximum, average and standard deviation of each variable under study. . This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. From the results of the research that has been done, it is found that the Capital Structure, Profitability and Dividend Policy have a simultaneous and partial effect on the Value of Automotive Companies Listed on the Indonesia Stock Exchange for the Period 2017 to 2019  
PENGARUH EARNING PER SHARE, FIRM SIZE, DAN SALES GROWTH TERHADAP DIVIDEND PAYOUT RATIO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2014 SAMPAI TAHUN 2018 Siti Nurlatifah, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.539

Abstract

The purpose of this study is to determine the effect of earnings per share, firm size, and sales growth on the dividend payout ratio. The population used is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 26 and the sample in this study were 7 companies determined through purposive sampling. This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. The results of the t test (partial) show that earning per share variable has a negative and not significant effect on dividend payout ratio. Firm size variable has a positive and significant effect on dividend payout ratio. Sales growth variable has positive and significant effect on dividend payot ratio. The F (simultaneous) test results show that the earnings per share, firm size, and sales growth variables simultaneously have a significant effect on the dividend payout ratio.
PENGARUH OPINI GOING CONCERN, AUDIT DELAY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI & REAL ESTATE TERDAFTAR DI BEI TAHUN 2014-2019) Siti Nurlatifah, SE., M.Si.; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.690

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan antara opini going concern, audit delay, dan pertumbuhan perusahaan terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Data yang digunakan merupakan data sekunder yaitu laporan keuangan dan laporan tahunan yang diunduh dari website resmi BEI yaitu www.idx.co.id. Populasi penelitian ini adalah Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2019 sebanyak 65 perusahaan. Sampel diambil dengan menggunakan teknik purposive sampling berjumlah 17 perusahaan di kali 6 tahun sehingga menghasilkan 102 unit analisis. Teknik analisis data menggunakan program SPSS versi 25 berupa statistik deskriptif dan regresi logistik. Hasil pengujian menunjukkan bahwa Opini going concern berpengaruh positif dan signifikan terhadap Auditor switching, Audit delay tidak dapat mempengaruhi auditor switching terhadap Auditor switching, Pertumbuhan perusahaan tidak dapat mempengaruhi auditor switching terhadap Auditor switching, serta Opini going concern, audit delay, dan pertumbuhan perusahaan secara simultan memiliki pengaruh terhadap auditor switching. Novelty penelitian ini menjawab gap penelitian terdahulu, dengan menggunakan variabel yang berbeda dari peneliti terdahulu dan rentang waktu yang berbeda dari tahun–tahun sebelumnya.
PENGARUH PROFITABILITY, LEVERAGE DAN BOARD DIVERSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2019 Siti Nurlatifah, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.769

Abstract

This study aims to analyze the effect of profitability, leverage and board diversity on tax avoidance. Measurement of tax avoidance in this study uses the cash effective tax rate (CETR). This study uses data from companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples as many as 10 companies obtained by purposive sampling method. The data source of this research is secondary data, in the form of an annual report. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that profitability (X1) has no effect on tax avoidance, leverage (X2) has an effect on tax avoidance and board diversity consisting of: female board of directors (X3), age of the board of directors (X4) and educational background of the board of directors (X5 ) has no effect on tax avoidance.
Co-Authors Esti Damayanti Jani Actora Siburian