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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal MEBIS (Manajemen dan Bisnis) Proceeding of National Conference on Accounting & Finance International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bina Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Nusantara Science and Technology Proceedings Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Behavioral Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Proceedings National Conference Sisi Indonesia
Sri Trisnaningsih
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences

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Journal : jurnal proaksi

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PENGARUH CR, DER DAN NPM TERHADAP HARGA SAHAM DENGAN DCR SEBAGAI PEMODERASI Qosim Qosim; Sri Trisnaningsih
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1894

Abstract

Latar belakang penelitian ini dimulai dari banyaknya perolehan proyek oleh BUMN sektor konstruksi namun berbanding terbalik dengan harga saham emiten tersebut. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh current ratio (CR), debt to equity ratio (DER) dan net profit margin (NPM) terhadap harga saham dengan Debt to Capital Ratio (DCR) sebagai variabel moderasi. Populasi yang digunakan daam penelitian ini adalah seluruh BUMN sektor konstruksi yang ada di Indonesia. Berdasarkan kriteria yang ditentukan, diperoleh sampel sebanyak 8 BUMN sektor konstruksi. Penelitian ini menggunakan data sekunder yaitu berupa Laporan Keuangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode analisis deskriptif yang dibantu aplikasi smartPLS 3. Berdasarkan hasil penelitian, didapatkan beberapa kesimpulan sebagai berikut: 1) CR tidak berpengaruh terhadap harga saham BUMN sektor konstruksi. 2) DER tidak berpengaruh terhadap harga saham BUMN sektor konstruksi. 3) NPM tidak berpengaruh terhadap harga saham BUMN sektor konstruksi. 4) Struktur modal tidak mampu memperkuat pengaruh CR dan NPM terhadap harga saham BUMN sektor konstruksi. 5) Struktur modal mampu memperkuat pengaruh DER terhadap harga saham. Kata Kunci : CR, DER, NPM, Harga saham dan DCR.
PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK Afifah Istiqomah; Sri Trisnaningsih
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2194

Abstract

Tax aggression is a term that refers to the practice of reducing the tax burden in both legal and illegal ways. The purpose of this study is to examine and analyze the effects of tax aggressiveness on undercapitalization, insentisitas persediaan, and liquidity. This is a quantitative study that makes use of secondary data from financial statements. This study examines 30 food and beverage companies that were listed on the Indonesian Stock Exchange (IDX) between 2016 and 2020. The study sample was chosen through a targeted sampling procedure and then provided with 65 data points from 13 companies. Multiple regression equation analysis techniques were used to analyze the data. The findings indicate that undercapitalization, insentisitas persediaan, and liquidity have no effect on tax aggressiveness between 2016 and 2020. That is, whether a company is tax aggressive or not has no bearing on its decision to be tax aggressive. Keywords: Tax aggression, thin capitalization, inventory, liquidity
PENGARUH LITERASI KEUANGAN DAN LINGKUNGAN SOSIAL TERHADAP PERENCANAAN KEUANGAN PRIBADI Muhammad Noor Fuadi; Sri Trisnaningsih
Jurnal Proaksi Vol. 9 No. 2 (2022): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2332

Abstract

Several survey results note that Indonesian people still carry out financial planning, in line with the diverse needs it is important to have the ability and skills to make finances. The purpose of this study was to examine and analyze the effect of financial literacy and social environment on personal financial planning for students of the UPN "Veteran" Jawa Timur Accounting Study Program. The sample used in this study found 94 respondents who were determined using the purposive sampling technique. Data analysis in this study was carried out using IBM SPSS 25 software. Based on testing and analysis, it was obtained that simultaneously (Test F) financial literacy variables and social environment variables affected the personal financial planning variable, partially (T-test) The individual financial literacy variable influences the personal financial planning variable, while the individual social environment variable does not affect the personal financial planning variable. Keywords: Financial Planning, Literacy, Social Environment
Co-Authors Afifah Istiqomah Aidilla Winda Prastika Ailani Almira Hartono Putri Alifiah Wulansari Mustofa Alifiah Wulansari Mustofa Andria Referli Ardinesyah Hibatul Alim Ardy Ramadhan Feryanto Berta Dwi Murdoko Condro Widodo, S.E., M.S.A Desi Wulandari Dhanang Yan Minarhadi Diarany Sucahyati Eka Mayasari Fajar Syaiful Akbar Farida Maria Dewi Ferry Miftah Ammani Havit Kurniawan Purnama Iftinandea Wresti Rosyadi Ika Nova Andriani Invony Dwi Aprilisanda Jionike Priskanodi Marsella Khairiyah Maulana, Hendra Mega Ardianis Wari Merista Kharisma Puteri Muhammad Noor Fuadi Muhammad Sigro Amurwatpraja Muhammad Sigro Amurwatpraja Muslimin Muslimin Nabilah Nur Amalina Narisyah Evita Zharah Nur afifa Nur Laeli Indarwati Nuriya Anaima Putri Rizkita Prayana Qosim Qosim Rachma Agustina Raihan Umardani Raphita Celyna A.A. Tambunan Risca Della Amelia Sabrina Kusuma Wardani Saiful Anwar Shahnaz Arianne Amirah Sheva Rajaby Eliya Trenggono Silvia Dwi Cahyani Tia Mahrurotul Fikriyah Vitria Dinata Laksono Wildatul Muawanah Winda Nurhalisah