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Rista Bintara
Universitas Mercu Buana
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Studi Empris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia 2011-2014) Rista Bintara
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 6, No 2 (2015)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v6i2.339

Abstract

Tujuan penelitian ini: (1) menentukan efek profitabilitas saham; (2) menentukan tingkat corporate social responsibility hubungan antara profitabilitas dan saham; (3) menentukan tingkat corporate social responsibility dapat moderat hubungan antara ukuran dan saham kembali. Riset ini tentang penelitian kausal assosiative. Populasi dalam studi ini termasuk perusahaan produksi sub-sektor tercatat di bursa saham tahun 2011 sampai dengan 2014. Sampel menggunakan purposive sampel. Menggunakan analisis regresi (MRA).  Hasilnya menunjukkan: (1) profitabilitas dampak positif di saham; (2) interaksi antara profitabilitas dan corporate social responsibility tidak signifikan  terhadap saham; (3) interaksi antara ukuran dan corporate social responsibility signifikan terhadap saham dengan hubungan yang negatif.Katakunci: Corporate Social Responsibility,Profitabilitas,Stock Return
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Rista Bintara
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.836 KB) | DOI: 10.22441/profita.2019.v12.01.008

Abstract

The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.
PENGARUH PROFITABILITAS, GROWTH OPPORTUNITY, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Rista Bintara
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.731 KB) | DOI: 10.22441/profita.2018.v11.02.010

Abstract

The purpose of this study are as follows: 1) To examine the effect of profitability on corporate value; 2) To examine the effect of growth opportunity on firm value; and 3) To examine the effect of capital structure on firm value; 4) To examine the extent to which Good Corporate Governance can moderate the relationship between profitability and firm value; 5) To examine the extent to which Good Corporate Governance can moderate the relationship between growth opportunity and firm value; and To examine the extent to which Good Corporate Governance can moderate the relationship between capital structure and firm value.The type of research used in this study is associative casual research (causal assosiative research). The population in this study are manufacturing companies listed in the Indonesia Stock Exchange Period 2012-2015. Sample selection by purposive sampling method. The method of analysis used to test the hypothesis is the Interaction Test.The results showed, 1) Profitability has a positive effect on Corporate Value; 2) Growth Opportunity has no effect on Corporate Value with negative direction; and 3) Capital Structure has a positive effect on Corporate Value; 4) The interaction between profitability and Good Corporate Governance has a significant and significant effect on Corporate Value with a positive relationship; 5) The interaction between Growth Opportunity and Good Corporate Governance is significant and significant to Corporate Value with negative relationship; and 6) The interaction between capital structure and Good Corporate Governance has significant and significant effect on Corporate Value with positive relationship.
Pengaruh Struktur Modal, Kepemilikan Institusional dan Profitabilitas terhadap Nilai Perusahaan Giawan Nur Fitria; Rista Bintara
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 1 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i1.3012

Abstract

This study aims to determine the effect of capital structure, institutional ownership, and profitability on firm value. This study used food and beverage manufacturing companies listed on the IDX with an observation period from 2017 to 2021. The purposive sampling method was used to determine the sample in this study. A total of 12 companies that meet the sample criteria, so there are 60 observational data. Data analysis techniques were performed using multiple linear regression analysis, and with the SPSS 23 program. Based on the test results, the capital structure and institutional ownership did not affect firm value, while profitability had a positive effect on firm value. This research contributes to further research which is an addition to the literature on firm value
Penghindaran Pajak: Dampak Profitabilitas, Leverage dan Pertumbuhan Penjualan Giawan Nur Fitria; Rista Bintara
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6628

Abstract

The purpose of this study was to determine the effect of profitability, leverage and sales growth on tax evasion. This research is a causal research using the multiple regression analysis method with the help of the SPSS test tool version 25. The object of this research is a coal mining company listed on the Indonesia Stock Exchange from 2016 to 2020. The sample used was 90 data according to the criteria in sample selection using purposive sampling technique. The results of the data analysis show that profitability has an effect on tax evasion, while leverage and sales growth have no significant impact on tax evasion. Profitability has a significant impact on tax avoidance by companies, for this reason companies are expected to pay attention to the level of profitability because profitability is an investor's assessment of company performance. Regarding the leverage policy and the amount of sales growth, it cannot be proven that it has an impact on tax evasion, therefore companies can use non-debt tax shields as an effort to consider planning smaller tax payments. In this case the company's fixed asset depreciation expense can reduce the amount of tax paid by the company.
Co-Authors Giawan Nur Fitria