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Purnamasari, Atika
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables Atika Purnamasari; Popong Suryani; Yohanes August Goenawan
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.201

Abstract

Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have much effect on changes in the amount of tax payments to the State. Novelty: Analyzing the same variables but focusing on MSMEs in a region. Research Method: Using a quantitative method with a survey approach. Primary data was obtained through questionnaires distributed to MSMEs in the study area. Findings/Results: That tax socialization and taxpayer attitudes have a significant effect on taxpayer awareness. Conclusion: These findings provide important implications for tax authorities in designing strategies for socialization and increasing tax compliance in the MSME sector.
FAKTOR-FAKTOR FINANSIAL PENENTU MARKET VALUE PERUSAHAAN TRANSPORTASI DAN LOGISTIK Muh. Rays; Purnamasari, Atika
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7639

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari variabel profitabilitas, total perputaran aset, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Lingkup pengujian ini mencakup perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Data dalam pengujian ini bersumber dari laporan keuangan tahunan. Teknik perolehan sampel menggunakan pendekatan purposive sampling dan menghasilkan 80 data perusahaan dengan periode lima tahun. Hasil uji menunjukkan profitabilitas mempunyai berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh negatif signifikan. Sementara itu, total perputaran aset dan struktur modal tidak mempunyai pengaruh signifikan terhadap nilai perusahaan. Penelitian ini menunjukkan bahwa perlunya manajemen perusahaan untuk fokus pada peningkatan profitabilitas sebagai strategi utama dalam menciptakan nilai bagi pemegang saham. Selain itu, investor disarankan untuk lebih memperhatikan rasio profitabilitas dibandingkan hanya melihat ukuran perusahaan atau efisiensi aset. Penelitian ini memberikan sudut pandang baru terhadap empat variabel keuangan utama selama masa ketidakpastian ekonomi, khususnya pada sektor transportasi dan logistik yang sangat terdampak pandemi. Penelitian ini juga memberikan kontribusi empiris dalam memperkuat pemahaman bahwa nilai perusahaan lebih ditentukan oleh faktor internal yang mencerminkan kinerja riil, bukan semata-mata ukuran atau struktur modal.
JEJAK AUDIT DAN LABA DI ERA TRANSISI ENERGI: ANALISIS NILAI PERUSAHAAN BERBASIS ESG DISCLOSURE Purnamasari, Atika; Husin
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7651

Abstract

Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance (ESG) disclosure, kualitas audit, dan profitabilitas terhadap nilai perusahaan pada sektor energi dan barang baku yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan menggunakan data sekunder berupa annual report dari 112 sampel data perusahaan dengan teknik pengambilan sampel purpose sampling. Data dianalisis menggunakan software SPSS 25 dengan metode analisis yang digunakan pada penelitian ini yaitu uji statistic deskriptif, uji asumsi klasik (normalitas, multikoliearitas, heteroskedastisitas), analisis linear berganda, uji statistic (t), uji simultan (F), dan koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa kualitas audit dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan governance disclosure berpengaruh negatif signifikan. Sementara itu, environmental dan social disclosure tidak terbukti berpengaruh signifikan. Secara simultan variabel environmental, social, governance (ESG) disclosure, kualitas audit, dan profitabilitas terbukti terdapat pengaruh terhadap nilai perusahaan. Temuan ini menegaskan bahwa faktor keuangan internal dan kredibilitas audit lebih dipertimbangkan investor dibandingkan pengungkapan ESG di pasar modal Indonesia. Implikasi praktis dari penelitian ini adalah perusahaan perlu meningkatkan profitabilitas dan menjaga kualitas audit eksternal sebagai sinyal kredibilitas kepada investor, sekaligus melakukan pengungkapan ESG yang lebih substantif agar memiliki nilai tambah. Kebaharuan penelitian terletak pada kombinasi analisis ESG disclosure, kualitas audit, dan profitabilitas secara simultan pada sektor energi dan barang baku di tengah periode krisis dan transisi energi 2020–2023, serta pada temuan berbeda bahwa governance disclosure justru berdampak negatif terhadap nilai perusahaan.
Tax avoidance, capital structure, and firm value: The moderating role of profitability in LQ45 companies post-pandemic Purnamasari, Atika; Sari, Petty Aprilia; Husin, Husin; Goenawan, Yohanes August
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art16

Abstract

This study analyzes the effect of tax avoidance and capital structure on firm value with profitability as a moderating variable in 19 LQ45 companies during 2020-2024. It aims to address the post-pandemic literature gap by examining the moderating role of profitability. This quantitative research employs purposive sampling and panel data regression using the Random Effect Model (REM). The analysis includes heteroscedasticity, multicollinearity, t-test, Moderated Regression Analysis (MRA), and coefficient of determination (R²). The results indicate that tax avoidance positively affects firm value, while capital structure has a negative effect. Profitability does not moderate the relationship between tax avoidance and firm value, but it weakens the effect of capital structure on firm value. These findings suggest that investors respond more to tax efficiency and profitability performance, whereas high leverage is perceived as increasing risk and reducing firm value. Therefore, maintaining an optimal capital structure is essential to enhance firm value.
Analisis Keputusan Strategis: Pengaruh SIAM, Pengendalian Internal, dan Moderasi Kompleksitas Organisasi Khrisna Anggun Yuliana; Wahyu Nur Novita Ningsih; Sumaryo Sumaryo; Atika Purnamasari
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.271

Abstract

Penelitian ini menganalisis pengaruh Sistem Informasi Akuntansi Manajemen (SIAM) dan Pengendalian Internal terhadap Pengambilan Keputusan Strategis dengan Kompleksitas Organisasi sebagai variabel moderasi pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Menggunakan pendekatan kuantitatif dengan metode regresi data panel melalui EViews 12, sampel terdiri dari 32 perusahaan yang dipilih dengan purposive sampling, menghasilkan 160 total observasi. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap Pengambilan Keputusan Strategis dengan nilai Prob(F-statistic) sebesar 0,043579 < 0,05. Secara parsial, SIAM berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Strategis (prob. 0,0318), sedangkan Pengendalian Internal tidak berpengaruh signifikan (prob. 0,8378). Kompleksitas Organisasi tidak terbukti memoderasi hubungan antara SIAM maupun Pengendalian Internal terhadap Pengambilan Keputusan Strategis. Nilai R-squared sebesar 0,0708 menunjukkan kemampuan variabel independen menjelaskan variabel dependen sebesar 7,08%. Penelitian ini memperkuat Teori Kontijensi bahwa efektivitas sistem informasi manajemen bergantung pada kesesuaiannya dengan karakteristik organisasi dan lingkungan bisnis.
Integrasi Faktor Eksternal Dan Internal Dalam Pembentukan Kemampuan Akuntansi Siswa SMK Negeri Kabupaten Tangerang Atika Purnamasari; Mau Dhea Sari; Sumaryo; Purwanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.219

Abstract

This quantitative study aims to examine the influence of internship experience and learning quality on the accounting competency of state vocational high school students in Tangerang Regency, with learning motivation as a moderating variable. Data were collected from 200 12th-grade students through questionnaires using a purposive sampling technique. Data were then analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results indicate that internship experience and learning quality significantly contribute to improving students' accounting skills. Similarly, independent learning motivation has been shown to enhance mastery of the material. However, the MRA test revealed that learning motivation did not act as a moderating variable. This means that students' internal motivation was unable to strengthen or weaken the effect of internships or mutual teaching on their technical competency achievement. Practically, these findings confirm that strengthening the accounting skills of vocational high school graduates is more effectively achieved through synchronizing relevant work experience programs and transforming interactive and applicable pedagogies. Focusing on these external elements is far more crucial than solely psychological interventions, given the procedural and exact nature of accounting competency. These results are expected to serve as a strategic reference for a more industry-oriented vocational development curriculum.
Effectiveness Of Capital Adequacy Ratio And Problem Loans In Affecting Stock Return: A Roa Moderation Perspective In National Private Commercial Banks Atika Purnamasari; Deta Oktavia; Sumaryo; Petty Aprilia Sari
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.220

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL) on stock returns, with Return on Assets (ROA) as a moderating variable in banking companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with regression analysis and Moderated Regression Analysis (MRA). The data used are secondary data in the form of annual financial reports for the 2022–2024 period, processed using statistical software. Tests were conducted using partial tests (t-tests), simultaneous tests (F-tests), and the coefficient of determination (R²) to determine the model's ability to explain the dependent variable. The results show that CAR has no effect on stock returns, while NPL has a negative effect on stock returns. In the moderation test, ROA was able to strengthen the effect of CAR on stock returns, but failed to moderate the effect of NPL on stock returns. These findings indicate that investors are more concerned with a bank's ability to generate profits and manage capital efficiently than solely considering capital adequacy or credit risk separately. Thus, the combination of capital strength and profitability is an important factor in increasing investor confidence in the capital market.
NILAI PERUSAHAAN DI TENGAH ISU KEBERLANJUTAN: PERAN CORPORATE GOVERNANCE DALAM HUBUNGAN KINERJA LINGKUNGAN DAN KINERJA KEUANGAN Yuliana Badren; Husin; Suhariyanto; Atika Purnamasari
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7129jj94

Abstract

This research evaluates how environmental and financial outcomes dictate the market valuation of mining firms on the Indonesia Stock Exchange (2020-2024). Utilizing Moderated Regression Analysis (MRA) on a 17-company sample, the study examines the interaction between PROPER ratings, Return on Assets (ROA), and Tobin’s Q, with audit committee size serving as a moderator. The empirical results reveal that while profit-driven metrics (ROA) significantly boost firm value, ecological achievements (PROPER) fail to influence investor perception. Notably, corporate governance acts as a "double-edged" moderator: it intensifies the positive impact of financial health on valuation but diminishes the relevance of environmental performance. These insights suggest that Indonesian investors remain focused on bottom-line profitability. While robust governance enhances financial transparency, it has yet to successfully integrate sustainability as a strategic driver for shareholder wealth in the high-risk extractive industry.
DYNAMICS OF INTERNAL EQUILIBRIUM: EFFECTIVENESS OF CAPITAL STRUCTURE IN MODERATING COMPANY CHARACTERISTICS IN RELATION TO LQ45 INDEX VALUE M. Imam Suswandoyo; Muh. Rays; Yohanes August Goenawan; Atika Purnamasari
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6a9s0h25

Abstract

This study aims to examine how profitability, liquidity, and firm size influence firm value, with capital structure as a moderating variable for this relationship. The scope of this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). The data used in this study were obtained from audited financial statements in the form of secondary data and annual reports for the period 2020 to 2024. The sampling approach used a purposive sampling approach and resulted in 170 company data for a five-year period. The results show that firm value is not significantly affected by profitability. Liquidity and firm size have a significant negative effect on firm value. Capital structure cannot moderate the effect of liquidity on firm value, but it can strengthen the effect of profitability on firm value and weaken the effect of firm size on firm value. This study strengthens the understanding of signaling theory and internal corporate characteristics in the context of large companies in the LQ45 index. This study provides a new perspective that, in the context of large companies in the Indonesian capital market, the quality of the financing structure determines the strength of the signal to the market more than traditional financial characteristics.
CAPITAL STRUCTURE AS A STRATEGIC MODERATOR OF THE FINANCIAL PERFORMANCE–FIRM VALUE RELATIONSHIP: EVIDENCE FROM IDX-IC EXTRACTIVE ENERGY COMPANIES IN INDONESIA Erdy Riahman Damanik; Sukiranto; Atika Purnamasari; Merida
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/r77vtc87

Abstract

This study investigates the effect of financial performance on firm value, with capital structure serving as a moderating variable, in mining and extractive energy companies classified under the Indonesia Stock Exchange Industrial Classification (IDX-IC) during the 2020–2024 period. The research aims to address the existing literature gap regarding the moderating role of capital structure in the relationship between financial performance and firm value within capital-intensive industries characterized by commodity price volatility and global economic uncertainty. A quantitative research approach was employed using a purposive sampling technique, resulting in a final sample of 16 companies or 80 firm-year observations. The data were analyzed using Statistical Package for the Social Sciences (SPSS) version 25, including classical assumption tests, t-test, F-test, coefficient of determination (Adjusted R²), and Moderated Regression Analysis (MRA). The findings reveal that financial performance, measured by Return on Assets (ROA), has a positive and significant effect on firm value, measured by Tobin's Q. Furthermore, capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly strengthens the relationship between financial performance and firm value. These findings indicate that an optimal capital structure enhances the positive impact of profitability on firm value by improving investor confidence in the company's financial performance and financing decisions.
Co-Authors Andrean Eko Haryoko Deta Oktavia Erdy Riahman Damanik Husin Husin Husin Husin, Husin Intan Agustin Khrisna Anggun Yuliana M. Imam Suswandoyo Mau Dhea Sari Merida Muh. Rays Muh. Rays Ng Husin Petty Aprilia Sari Popong Suryani Purwanti Riahman Damanik, Erdy Suhariyanto Sukiranto Sumaryo Sumaryo Sumaryo Wahyu Nur Novita Ningsih Yohanes August Goenawan Yohanes August Goenawan, Yohanes August Yuliana Badren