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PENGARUH LOAN TO DEPOSITS RATIO, FIRM SIZE DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Ng Husin; Atika Purnamasari
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.361

This study aims to examine the effect of loan to deposits ratio, firm size and debt to asset ratio on return on assets in banking companies listed on the indonesia stock exchange 2015-2019. The research method used is hypothesis or causal testing. This study uses quantitative secondary data in the form of financial statements for the 2015-2019 period from banking companies listed on the indonesia stock exchange which were taken as a sample of 7 companies. The statistical analysis used in this study is multiple regression analysis, while the hypothesis testing used is the t test, r test, and the determinant coefficient (r2). The results of the research show that (1) Loan to deposits ratio has an effect on return on assets, (2) Firm size has an effect on return on assets, (3) Debt to asset ratio has an effect on return on assets, (4) Simultaneously loan to deposits ratio, firm size and debt to asset ratio has an effect on return on assets.

Pengaruh Tax Planning, Keputusan Investasi Dan Ukuran Perusahaan Terhadap Manajemen Laba (Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Atika Purnamasari
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.8035

This study aims to examine the effect of tax planning, investment decisions and firm size on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. Tax Planning is proxied by (Tax Retention Rate) TRR, Investment Decision is proxied by (Total Asset Growth) TAG, Company Size is proxied by Size, and Earnings Management is proxied by Discreationary Accural (DA). The research method used is hypothesis or causal testing. This study uses quantitative secondary data in the form of financial statements for the 2015-2019 period from Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange, which were taken as samples of 12 companies. The statistical analysis used in this study is multiple regression analysis, while the hypothesis testing used is the t test, r test, and the determinant coefficient (R2). The results of the research test show that (1) Tax Planning has an effect on Earnings Management, (2) Investment Decisions have no effect on Earnings Management, (3) Company Size has an effect on Earnings Management, (4) Simultaneously Tax Planning, Investment Decisions and Company Size have an effect to Earnings Management.

Determinasi Faktor Yang Mempengaruhi Pertumbuhan Laba (Perusahaan Industri Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Atika Purnamasari
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 2 (2023): Juni 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i2.175

Abstract This research was conducted to examine the effect of net profit margin (NPM), return on equity (ROE) and return on assets (ROA) on profit growth in industrial companies in the consumer goods sector listed on the Indonesian stock exchange in 2019-2021. The research method used is descriptive analytical research method and this type of research is quantitative research. The population in this study are industrial companies in the consumer goods sector that are listed on the Indonesian Stock Exchange in 2019-2021. The sampling technique in this study used a purposive sampling technique so that a total sample of 37 companies was obtained with a total of 111 observations. The data source in this study is secondary data downloaded via www.idx.co.id and the website of each company in the form of the company's 3-year annual financial report for the 2019-2021 period. The data analysis technique in this study used multiple linear regression analysis with SPSS V25 software tools. The results of research testing show that (1) Net Profit Margin (NPM) has no significant effect on profit growth, (2) Return On Equity (ROE) has a positive and significant effect on profit growth, and (3) Return On Assets (ROA) has no effect significant to profit growth. Keywords: Net Profit Margin (NPM), Return On Equity (ROE), Return On Assets (ROA), and Profit Growth Abstrak Penelitian ini dilakukan untuk menguji pengaruh net profit margin (NPM), return on equity (ROE) dan return on asset (ROA) terhadap pertumbuhan laba pada perusahaan industri sektor barang konsumsi yang terdaftar di bursa efek indonesia tahun 2019-2021. Metode penelitian yang digunakan adalah metode penelitian deskriptif analitis dan jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan industri sektor barang konsumsi yang terdaftar di bursa efek indonesia tahun 2019-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling sehingga diperoleh jumlah sampel sebanyak 37 perusahaan dengan total pengamatan 111 data. Sumber data dalam penelitian ini adalah data sekunder yang diunduh melalui www.idx.co.id dan website masing-masing perusahaan berupa laporan keuangan tahunan 3 tahun perusahaan periode 2019-2021. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan alat bantu software SPSS V25. Hasil pengujian penelitian menunjukkan bahwa (1) Net Profit Margin (NPM) tidak berpengaruh signifikan terhadap pertumbuhan laba, (2) Return On Equity (ROE) berpengaruh positif dan signifikan terhadap pertumbuhan laba, dan (3) Return On Asset (ROA) tidak berpengaruh signifikan terhadap pertumbuhan laba. Kata kunci: Net Profit Margin (NPM), Return On Equity (ROE), Return On Asset (ROA), dan Pertumbuhan Laba

Pengaruh Likuiditas Dan Modal Kerja Terhadap Return on Equity (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To determine the effect of liquidity and working capital on profitability in food and beverage sub-sector companies listed on the Indonesia stock exchange in 2018-2020. Background Problems: The empirical condition of the profitability of food and beverage companies as measured using return on equity (ROE) in the last 3 years has fluctuated. Novelty: Decision Analysis to invest in the company's working capital and be able to manage its receivables correctly by using the right calculation. Research Methods: sampling technique used purposive sampling and obtained 18 companies, with analysis of the data used the computer Statistical Program for Social Science (SPSS). Finding/Results: The size of the company's liquidity will not affect the return on equity of the food and beverage sector companies and the number of products sold will also be greater, which will then be followed by the greater the profit the company will earn. Conclusion: The liquidity variable has no effect on return on equity, while working capital partially has a significant effect on return on equity.

Pengaruh Proporsi Dewan Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan Perusahaan (Studi terhadap Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021) Riahman Damanik, Erdy; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To determine the effect of the proportion of independent commissioners and audit committees on the financial performance of food and beverage companies listed on the IDX in 2017-2021. Background Problems: The growth of the industrial sector experienced the sharpest growth in this sectoral index, triggered by the increase in the consumptive behavior of the Indonesian people. Novelty: For IDX30 indexed companies for the 2018-2019 period, the board of directors and committee boards have influence over ROE and independent commissioners have no influence over ROE. Research Methods: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Finding/Results: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Conclusion: Companies are advised to monitor and control the use of debt because it will affect profitability.

Analisis Pengendalian Biaya Bahan Baku dengan Menggunakan Metode Economic Order Quantity (EOQ) Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To analyze raw material cost control at PT Indo Porcelain using the Economic Order Quantity (EOQ) method. Background Problems: Controlling the most appropriate raw material inventory so that production activities are not disrupted and funds invested in material inventory are not excessive. Novelty: Re-testing the EOQ method in different companies as well as the time of research. Research Methods: Using the EOQ method is used to determine the optimal number of orders and the frequency of ordering raw materials that must be made by a company to minimize inventory and ordering costs. Finding/Results: By implementing the EOQ method, the company is able to control raw material costs effectively. Conclusion: The EOQ method is effective in controlling raw material costs in companies where research is carried out in increasing the efficiency of procurement of raw materials and optimizing the use of resources.

Efek Faktor-Faktor Dalam Mempengaruhi Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening: Perusahaan Sub Sektor Properti Dan Real Estate Periode Tahun 2019-2021 Atika Purnamasari
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.148

Introduction/Main Objectives: To determine the influence of Liquidity factors and Activity Ratios on Capital Structure and Profitability in Property and Real Estate sub-sector companies listed on the Indonesian Stock Exchange (BEI). Background Problem: The hampered growth in residential property sales is caused by several factors, including rising prices of building materials, licensing/bureaucratic problems, high proportion of down payments in KPR applications and taxation.. Novelty: Conducting research with different data and different sectors with profitability as an intervening variable. Research Method: sing descriptive research with a quantitative approach and using secondary data. Sampling used purposive sampling. The analysis method is path (Path Analysis) using SPSS 25. Findings/Results: Partially has a negative effect on Capital Structure, Activity Ratios have a positive and significant effect on Capital Structure, Profitability has a negative effect on Structure. Capital and profitability can mediate the Liquidity Ratio to Capital Structure. Conclusion: Companies should be able to manage their long-term debt to fund the production process in order to gain profits and the company is more efficient in utilizing its capital.

Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Pada Prusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Periode 2016-2021 Riahman Damanik, Erdy; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.150

Introduction/Main Objectives: To test the effect of profitability and leverage on company value with dividend policy as an intervening variable in automotive and component companies listed on the Indonesian Stock Exchange in 2016-2021. Background Problems: he increasing number of new manufacturing companies emerging in Indonesia in various fields, resulting in increasingly tight competition between business actors. Novelty: Retesting the same variables by previous researchers by adding intervening variables. Research Methods: This study uses a type of hypothesis testing or causal research using secondary data on 6 Companies and the data analysis technique used is multiple linear regression with the help of the SPSS 25 program. Findings/Results: Profitability does not have a significant effect on company value through dividend policy, leverage has a significant effect on company value through dividend policy, simultaneously profitability and leverage have a significant effect on company value through dividend policy.. Conclusion: Company dividends are stored in the form of retained earnings so that they can be useful for financing future company investments and use retained earnings as business capital so that companies maximize internal capital, reduce debt as external capital

The Effect of Accounting Conservatism and Financial Distress on Tax Avoidance With Executive Characteristics as Moderating Variables: Empirical Study on Manufacturing Companies in The Food and Beverage Sub-Sector Listed on the IDX in 2019-2021 Purwanti; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.190

Introduction/Main Objectives: To analyze the effect of accounting conservatism and financial distress on tax avoidance with executive characteristics as a moderating variable. Background Problems: The government wants to continue to increase state revenues through taxes to finance government administration while for corporate taxpayers in this case, namely tax companies. Novelty: Adding moderating variables to the test and using eviews as an analysis tool. Research Methods: This is a quantitative study with a total of 39 companies determined by purposive sampling technique and using eviews as an analysis tool. Findings/Results: The variables of accounting conservatism and financial distress, both partially and simultaneously, do not have a significant effect on tax avoidance. The variable of accounting conservatism does not have a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. The variable of financial distress has a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. Conclusion: In an effort to reduce the amount of tax avoidance, the government should review the tax legislation policy with events in the field.

Self-Confidence Moderates the Effect of Emotional Intelligence and Reading Interest on the Level of Accounting Understanding: Case Study on Accounting Students of STIE PPI Campus Balaraja Atika Purnamasari; Andrean Eko Haryoko
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.193

Introduction/Main Objectives: To analyze and find out whether Emotional Intelligence, Reading Interest, Level of Accounting Understanding and Self-Confidence in Accounting Students of STIE PPI Campus Balaraja. Background Problems: The success of high accounting understanding is the attitude and mentality and the ability to read oneself in relation to the personal psychology aspects of students in developing their personalities and this understanding is often termed Emotional Quotient (EQ). Novelty: Adding a moderation variable, namely self-confidence in encouraging the level of accounting understanding with moderate interaction. Research Methods: Using a quantitative method with a correlation research design with SPSS as a tool in measuring the variables studied, in testing the moderation, the Moderate Regression Analysis (MRA) interaction approach is used. Finding/Results: There is a significant influence on the Level of Accounting Understanding, Reading Interest in Accounting Students of STIE PPI Balaraja Campus both partially and simultaneously, the results of the MRA analysis show that self-confidence has no influence on the Level of Accounting Understanding. Conclusion: With good emotional intelligence, students can more quickly understand learning on campus to the maximum.

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