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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan IIJSE Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah)
Tri Neliana
Universitas Swadaya Gunung Jati
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN Neliana, Tri
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.7948

Abstract

Abstract. This research aims to know the influence of the liquidity, profitability, solvency and the size of the company towards the level of completeness of the disclosure of the financial statements at the company’s listing on the stock exchange are fundamentals sectors of Indonesia and Chemistry in 2014-2015. Research methods used in this study i.e., quantitative methods of sampling and purposive sampling methods. The sample in this research totaled 55 issues. A test of the hypothesis test conducted with t. Results of this research show that the data used are qualified classical assumptions. Based on the result of the test t partially shows that liquidity and solvency have no effect on the disclosure of the financial statements, while the profitability and the size effect on the company’s financial disclosure statements.Keywords: Disclosure of the Financial Statements; Liquidity; Profitability; Solvency; The  Size Of the CompanyAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, solvabilitas dan ukuran perusahaan terhadap tingkat kelengkapan pengungkapan laporan keuangan pada perusahaan yang listing di Bursa Efek Indonesia sektor indutri dasar dan kimia pada tahun 2014-2015. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif dan pengambilan sampel dengan metode purposive sampling. Sampel dalam penelitian ini berjumlah 55 emiten. Alat analisis yang digunakan adalah analisis regresi berganda dengan melakukan uji asumsi klasik. Uji hipotesis dilakukan dengan uji t. Hasil penelitian ini menunjukkan bahwa data yang digunakan memenuhi syarat asumsi klasik. Berdasarkan hasil uji t secara parsial menunjukkan bahwa likuiditas dan solvabilitas tidak berpengaruh terhadap pengungkapan laporan keuangan, sedangkan profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan laporan keuangan.Kata Kunci: Pengungkapan laporan keuangan; Likuiditas; Profitabilitas; Solvabilitas; Ukuran Perusahaan
PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHI Tri Neliana
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2018)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.844 KB) | DOI: 10.36080/jak.v7i1.586

Abstract

Penelitian Ini bertujuan untuk mengetahui luas pengungkapan sukarela laporan tahunan perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dan faktor-faktor yang mempengaruhi untuk periode 2013-2016. Metode penentuan sampel menggunakan metode purposive sampling, jumlah sampel yang diperoleh sebanyak 36. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahan-perusahaan farmasi. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan SPSS versi 21. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas dan leverage tidak berpengaruh terhadap pengungkapan sukarela, sedangkan ukuran perusahaan berpengaruh terhadap pengungkapan sukarela
Profitability and Leverage, on Firm Value with Good Corporate Governance as Moderation Dwi Anggraeni; Siti Jolekhah; Tri Neliana
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Study This aim For test influence profitability and leverage against mark company with Good Corporate Governance (GCG) as variable moderation. Population in study This is a manufacturing company subsector food and beverages listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Retrieval technique sample used​ is purposive sampling with The company sample is 29 with 5 years observation, so A total of 116 data samples were obtained. Data sources used in study This namely secondary data. Deep data analysis techniques study This use analysis regression multiple and Moderated Regression Analysis (MRA). Research result show that profitability and leverage matter to the value of the company. Apart from that, Good Corporate Governance proven moderate influence profitability to Company value, however No capable moderate the effect of leverage on mark company.
Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Tri Neliana; Rina Destiana
JAS (Jurnal Akuntansi Syariah) Vol 5 No 2 (2021): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i2.430

Abstract

This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.
Profitability as an Intervening Variable in the Effect of Capital Structure and Firm Size on Firm Value Fatih Fajrin Faridi; Nuradiansyah Pamungkas; Tri Neliana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8173

Abstract

This study aims to examine the effect of capital structure and firm size on firm value, with profitability serving as an intervening variable. The research is motivated by inconsistencies in previous findings regarding the relationship between capital structure, firm size, and firm value. Using a quantitative approach and secondary data from selected companies, the analysis was conducted through path analysis to evaluate both direct and indirect effects. The results indicate that capital structure and firm size significantly influence firm value, both directly and indirectly through profitability. Profitability is found to play a mediating role, reinforcing the importance of internal performance metrics in enhancing firm value.
Co-Authors Dwi Anggraeni Fatih Fajrin Faridi Nuradiansyah Pamungkas Rina Destiana Siti Jolekhah