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Analisis Rasio Keuangan Terhadap Perubahan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2019) Muh Kusnan Hamid; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.764 KB) | DOI: 10.34001/jra.v5i2.183

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This study aims to analyze financial ratios to changes in earnings. The rapid development of the capital market creates various opportunities or alternatives for investors. On the other hand, companies seeking funds must compete in getting funds from investors. One way for companies to raise funds is by issuing and selling their shares to investors in the stock market. In line with the formulation of the problem, the purpose of this paper is as follows to provide empirical evidence about the effect of changes in Total Asset Turnover, Deb to Equity Ratio, Net Profit Margin and Current Ratio. To predict changes in earnings in manufacturing companies for the next one year period. The target population of this study are manufacturing companies in the food and beverage industry listed on the Indonesia Stock Exchange from 2017 to 2019, with purposive sampling technique, a research sample of 34 companies in the consumer goods sector was obtained. The results of this study indicate that the Total Asset Turnover, Debt to Equity Ratio, and Curret Ratio variables do not have a major effect on changes in earnings.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Subadriyah Subadriyah; Zihanna Syafinatun Nayyiroh
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.137 KB) | DOI: 10.35313/ialj.v1i3.3524

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Abstract: The purpose of this research is to analyze the influence of size, profitability, leverage, on the disclosure of social responsibility in the annual report. Scope of this research is descriptive quantitative with the research object of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research with multiple linear regression analysis. The data used are secondary data in the form of corporate financial reports for 2017 to 2019. The population used in this study is all 68 companies in the basic industry and chemical sector in the Indonesia Stock Exchange and a sample of 13 companies was obtained. The results of this study indicate that size has a significant positive effect on CSR disclosure, profitability has a negative effect on CSR disclosure, and leverage has a significant negative effect on CSR disclosure. Keywords: Size, Leverage, Profitability, CSR Disclosure.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) subadriyah subadriyah; Ismi Tri Rahayu
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.664 KB) | DOI: 10.35313/ialj.v2i1.3589

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Abstract:. This research was conducted with the aim of knowing and testing the effect of financial ratios namely Profitability, Capital Intensity, Leverage, and Liquidity on Tax Avoidance (in Consumer Goods Industry Manufacturing Companies Listed on idx in 2016-2019). Sample determination is done using purposive sampling techniques and obtained as many as 30 companies that meet the criteria. The data used is secondary data obtained from financial statements published by the company in www.idx.co.id. The study used multiple linear regression analysis. The results of this study showed that the variables of Profitability, Capital Intensity, Leverage, and Liquidity had no significant effect on Tax Avoidance. But each variable has a coefficient that is negative. The ability of independent variables to influence dependent variables by 4.4% and the remaining 95.6% is explained by variables and beyond regression.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN SEKTOR TRANSPORTASI PERIODE 2016-2020) Ratu Ayu Dara Kusuma Arum Surya Putri; Zahwa Amelia Frishella; Laila Hidayatun Najjah; Subadriyah Subadriyah
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.2100

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This study intends to prove the effect between auditor turnover, financial distress and company size on audit delay. This type of research is descriptive research with a quantitative approach. The population used in this research is all transportation sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2016-2020. As for the determination of the sample, researchers use the purposive sampling method where, the sample obtained is based on certain criteria. From the results of research that has been carried out, it was found that the variables that affect audit delay are financial distress variables, while the other two variables, namely auditor turnover and company size, do not affect audit delay.
Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness Subadriyah Subadriyah; Izzatur Rohmatun Na’imah; Moch Aminnudin
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9232

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This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverage, return on assets (ROA) ), inventory intensity, and firm size on tax aggressiveness. This research is quantitative with secondary time series data. The sampling technique used purposive sampling technique. Data processing in this study uses Microsoft Excel and the SPSS program. the data analysis technique used is multiple regression analysis techniques, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study are the variables Leverage, ROA, and Company Size have no significant effect on tax aggressiveness, while the Inventory Intensity variable has a significant negative effect on tax aggressiveness.
Analisis Pengaruh Leverage, Profitabilitas Dan Dividen Terhadap Volatilitas Harga Saham Lu’luatuwwafiroh; Subadriyah; Siti Aliyah
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4633

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This study aims to examine and discuss the effect of Leverage, Profitability, and Dividends on Stock Price Volatility. The population in this study are companies listed on the LQ 45 Index on the IDX in 2018-2020. This research is quantitative with secondary time series data with a sample of 22 companies. the technique of determining the sample using purposive sampling technique. The data analysis technique used is multiple regression analysis, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study state that the leverage and dividend variables have a significant negative effect on stock price volatility, while the profitability variable has no significant effect on stock price volatility. The results of the F test state that Leverage, Profitability, and Dividends simultaneously affect Stock Price Volatility
Effect Of Profitability, Leverage, Dividend Policy, And Investment Opportunity Set Value Company (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020) Annisa Windie Widyawati; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.437

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This study entitled The Effect of Profitability, Leverage, Dividend Policy, and Investment Opportunity Set on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020). And Investment Opportunity Set Against Company Value. This research is quantitative by using secondary time series data. The data collection technique in this study used purposive sampling method. Processing data in this study using Microsoft Excel and SPSS program. Data analysis techniques in this study using multiple linear regression analysis techniques, classical assumption test, hypothesis testing and descriptive statistics. The results of this study show that the variables of Profitability, Dividend Policy and Investment Opportunity Set have an effect on Firm Value, while the Leverage variable has no significant effect on Firm Value.
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Usaha Kue Jepit Nina Sofiana; Subadriyah Subadriyah
Darma Sabha Cendekia Vol 3 No 2 (2021): Darma Sabha Cendekia - Juli 2021
Publisher : Pasca Sarjana | Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.358 KB) | DOI: 10.20884/1.dsc.2021.3.2.3607

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Program Pengabdian dilaksanakan di desa Jambu Timur, kecamatan Mlonggo, kabupaten Jepara dengan mitra pengusaha kue jepit yaitu ASMI dan KASEH. Tujuan pengabdian ini difokuskan untuk meningkatkan sumber daya manusia terutama ibu rumah tangga disekitar lokasi mitra, kapasitas produksi, serta menambah variasa rasa sehingga membuat produk kue jepit menjadi produk unggulan daerah yang dinamis, berdaya saing, serta meningkatkan kesejahteraan ekonomi masyarakat sekitar. Metode pelaksanaan pengabdian adalah melaksanakan pelatihan tentang makanan olahan dan inovasi rasa dan pengadaan alat adonan otomatis. Hasil yang dicapai meliputi: 1) mitra mampu menciptakan varian rasa baru kue jepit yaitu rasa stroberi dan coklat; 2) pengusaha jepit ASMI menggunakan alat adonan otomatis sehingga lebih higienis dan waktu pembuatan adonan lebih efisien; 3) target konsumen kedua mitra lebih luas dengan rasa stroberi dan coklat yang disukai kalangan muda dan anak-anak.
MEMBERDAYAKAN PEREKONOMIAN PEREMPUAN MELALUI PELATIHAN DALAM PEMBUATAN SABUN YANG RAMAH LINGKUNGAN Subadriyah Subadriyah; Anita Dwi Puspitasari; Khoirul Anwar
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 3 (2023): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i3.20509

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ABSTRAKKelurahan Kalisegoro merupakan salah satu kelurahan yang ada di Kecamatan Gunung Pati Kota Semarang. Rata-rata penduduk Kalisegoro bekerja di sektor swasta, wiraswasta dan buruh serta sebagian yang lain beragam. Adanya pandemi covid-19 yang terjadi beberapa waktu yang lalu, menyebabkan masyarakat banyak kehilangan pekerjaan dan sumber mata pencaharian. Hilangnya pendapatan suatu kepala keluarga akibat pandemi Covid-19 ini mengharuskan setiap keluarga mencari alternatif lain untuk mencukupi kebutuhan sehari-hari. Tujuan pengabdian ini untuk memberikan pengetahuan kepada ibu-ibu warga kelurahan Kalisegoro tentang pembuatan sabun eco-friendly serta produk yang dihasilkan dapat dijual sehingga dapat meningkatkan perekonomian keluarga dan masyarakat setempat. Metode pelaksanakaan dengan memberikan pelatihan pembuatan sabun eco-friendly kepada ibu-ibu di Kelurahan Kalisegoro. Peserta pelatihan terdiri dari ibu-ibu PKK di RT 06 RW 01 yang berjumlah 22 orang. Hasil dari kegiatan ini yaitu dihasilkan sabun eco-friendly dengan bahan alami yang aman bagi lingkungan dan pemakai serta memberikan pelatihan kepada masyarakat Kelurahan Kalisegoro mengenai langkah pembuatan sabun eco-friendly yang nantinya mitra dapat mengembangkan keterampilan dalam berwirausaha. Kata kunci: pelatihan; sabun eco-friendly; kewirausahaan ABSTRACTKalisegoro Village is one of the villages in Gunung Pati District, Semarang City. The average Kalisegoro resident works in the private sector, is self-employed and is a laborer, as well as a variety of others. The Covid-19 pandemic that occurred some time ago caused many people to lose their jobs and sources of livelihood. The loss of income for the head of the family due to the Covid-19 pandemic requires each family to look for other alternatives to meet their daily needs. The aim of this service is to provide knowledge to mothers of Kalisegoro sub-district residents about making eco-friendly soap and the resulting products can be sold so that they can improve the economy of their families and local communities. The implementation method is to provide training in making eco-friendly soap to mothers in Kalisegoro Village. The training participants consisted of 22 PKK women in RT 06 RW 01. The results of this activity are producing eco-friendly soap with natural ingredients that are safe for the environment and users as well as providing training to the Kalisegoro Village community regarding steps for making eco-friendly soap so that partners can later develop entrepreneurial skills. Keywords: training; eco-friendly soap; entrepreneurship.
Dampak Profitabilitas, Leverage, Ukuran Perusahaan Dan Kesempatan Bertumbuh Terhadap Earning Response Coefficient Norotus Sa'diyah; Siti Aliyah; Subadriyah; Solikhul Hidayat
Jurnal Rekoginisi Ekonomi Islam Vol. 2 No. 01 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v2i01.365

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This study aims to determine the effect of profitability, leverage, company size and growth opportunities on the earning response coefficient of mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The data used in this research is secondary data. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique used purposive sampling technique which was selected based on predetermined criteria, so that a sample of 55 data was obtained. The method used in this research is multiple linear regression analysis. This study uses a tool that is IBM SPSS Statistics 20 software program. The results of this study indicate that profitability has a significant positive effect on the earning response coefficient, leverage has a significant negative effect on the earning response coefficient, company size and growth opportunities have no effect on the earning response coefficient.