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Pengaruh Struktur Modal, Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan IDX80 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Yanti, Sita Dwi; Ernitawati, Yenny; Dumadi, Dumadi
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3242

Abstract

Meningkatkan nilai perusahaan adalah tujuan utama pemilik perusahaan. Semakin tinggi nilai perusahaan, semakin kaya pemegang sahamnya. Studi ini menyelidiki bagaimana struktur modal, ukuran perusahaan, dan likuiditas berdampak pada nilai perusahaan pada perusahaan IDX80 yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2022. Penelitian ini bersifat kuantitatif. Laporan keuangan tahunan perusahaan IDX80 yang terdaftar di Bursa Efek Indonesia digunakan sebagai populasi untuk penelitian ini. Penelitian ini menggunakan metode purposive sampling, dan sampelnya terdiri dari 102 data. Data ini berasal dari Laporan Keuangan Bursa Efek Indonesia. Metode dokumentasi digunakan untuk mengumpulkan data. Uji stastistik deskriptif, uji normalitas, uji regresi linier berganda, dan uji hipotesis digunakan untuk menganalisis regresi linier berganda. Analisis ini dilakukan menggunakan program komputer IBM SPSS 26. Hasil penelitian menunjukkan bahwa struktur modal secara parsial memengaruhi nilai perusahaan, ukuran perusahaan tidak memengaruhi nilai perusahaan, dan likuiditas tidak memengaruhi nilai perusahaan. Namun, secara bersamaan, struktur modal, ukuran perusahaan, dan likuiditas memengaruhi nilai perusahaan IDX80 di Bursa Efek Indonesia.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH RIGHT ISSUE Fajar Nur Iman; Yenny Ernitawati; Nasiruddin Nasiruddin
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.1989

Abstract

Right issue is a capital raising strategy by issuers to obtain additional funds from existing shareholders with the aim of improving or increasing the company's financial performance. This study is intended to analyze the difference in the company's financial performance between the period before and after the right issue, which is measured for 1 year before and 1 year after. Financial performance is proxied by current ratio, debt to equity ratio, total assets turnover, and return on assets. This research applies a quantitative approach with a comparative method. The population used was 89 companies listed on the IDX from the non-financial sector that conducted a rights issue for the 2015-2021 period. A sample of 68 companies was obtained using purposive sampling technique. The data analysis technique uses descriptive statistics, normality test, and t-test with the help of SPSS 20 software. The test results show that financial performance with the current ratio (CR) and debt to equity ratio (DER) proxies is different between the period before and after the right issue. However, financial performance with total assets turnover (TATO) and return on assets (ROA) proxies does not differ between the period before and after the right issue.
Pengaruh Kompetensi SDM, Penerapan SIPKD, dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Fuji Asih; Hilda Kumala Wulandari; Yenny Ernitawati
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2205

Abstract

This study examines the factors that affect the quality of local government financial reports, such as HR competencies, SIPKD implementation, and the role of internal audit, with a sample of Brebes Regency BPKD employees. Data analysis involved validity, reliability, and classical assumption tests. The results show that the application of SIPKD and the role of internal audit have a positive and significant effect on the quality of government financial reports, while HR competencies have a negative but insignificant effect. Simultaneously, the three factors have a significant effect on the quality of local government financial reports.
Pengaruh Literasi Keuangan Dan Persepsi Risiko Terhadap Minat Berinvestasi (Studi Kasus Mahasiswa Universitas Muhadi Setiabudi Angkatan 2020) Dhita Putri Aprilia; M. Badrun Zaman; Yenny Ernitawati
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2213

Abstract

. This study looks at how risk perception and financial knowledge affect students at Muhadi Setiabudi University's Brebes Classof 2020's interest in investing. Themet hodused is the applied causal quantitative method. Primary data is what is used. The distribution of questionnaires is the main technique used to collect data. Purposive sampling was the method employed, and the sample size consisted of 76 respondents. Multiple linear regression analysis, classical assumption testing, and instrument testing were used to conduct the tests. Thefindings of this research based onthet test, among other things, demonstrate the beneficial impact of financial literacy on students' interest in investing. This is shown by the significance value of 0.001 < 0.05 and the projected t score of 9.842 > the Table t value of 1.993. Students' perception of risk has a beneficial effect on their interest in investing. This is shown by the significance value of 0.001 <\0.05 and the projected t value of 9.288 > t table value of 1.993. Based on the test findings, which indicated that the determined f value was 55.701 as the f table value was 3.12, it is clear that the determined f value > f table with a significance level of 0.000 < 0.05. Consequently, When financial literacy and risk perception are present at the same time, it favorably affects students' interest in investing
PENGARUH EARNING PER SHARE DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN BISNIS 27 YANG TERDAFTAR DI BEI PERIODE 2020-2022) Nitasari Eka Puspita Ningrum; Yenny Ernitawati; Roni Roni
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 4 (2024): Agustus : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i4.2503

Abstract

Declining financial performance has a direct impact on a company's stock price, primarily due to decreases in revenue and net income, which lead to a decline in Earnings per Share (EPS). This reduces investor interest in investing, while a lack of transparency and accountability in corporate governance further diminishes investor confidence, ultimately negatively affecting stock prices. This study aims to analyze the effect of Earnings Per Share (EPS) and Dividend Payout Ratio (DPR) on stock prices in 27 companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The study employs a quantitative research method using a multiple linear regression approach. The data used are annual financial reports of the companies, downloaded from the Indonesia Stock Exchange website. The results show that EPS has a positive and significant effect on stock prices, with a t-value of 3.488, greater than the t-table value of 1.664, and a significance value of 0.001 < 0.05. Conversely, DPR does not significantly affect stock prices, with a t-value of 0.107, smaller than the t-table value of 1.664, and a significance value of 0.915 > 0.05. Simultaneously, EPS and DPR were found to have a significant effect on stock prices, with an F-value of 6.318, greater than the F-table value of 3.959. These findings conclude that EPS is a more important factor in influencing stock prices compared to DPR in the companies analyzed. The implications of this study suggest that investors should consider EPS and DPR as key factors in fundamental analysis before making investment decisions in companies listed on the IDX.
Pengaruh Literasi Keuangan, Gaya Hidup dan Pengendalian Diri Terhadap Perilaku Konsumtif Mahasiswa FEB Universitas Muhadi Setiabudi Anesa Sintya Wati; Indah Dewi Mulyani; Yenny Ernitawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2125

Abstract

This research was conducted to determine the influence of financial literacy, lifestyle and self-control on the consumer behavior of FEB Muhadi Setiabudi University students. This research method is a quantitative method, by collecting respondent data by distributing questionnaires to students using gform. The population of this study was 492 students. Using the Slovin formula, the sample results were 85 students. The sampling technique uses nonprobability sampling with a purposive sampling method, data analysis tools use SPSS 25. The results of this study state: 1) Financial literacy (X1) partially does not have a significant influence on consumer behavior, 2) Lifestyle (X2) partially partially has a significant effect in a positive direction on consumptive behavior, 3) Self-control (X3) partially has a significant effect in a negative direction on consumptive behavior and 4) simultaneously the variables of financial literacy, lifestyle and self-control have an effect on consumptive behavior.
Debt to Equity Ratio, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Non Perbankan yang Terdaftar dalam Indeks IDX30 di Bursa Efek Indonesia Tahun Periode 2020-2022 Rahayu Rahayu; Yenny Ernitawati; Nasiruddin, Nasiruddin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.2135

Abstract

The share price is the price of a share that investors must consider when making an investment because the share price of a company is a reflection of the company's achievements and value. This research aims to determine the influence of Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Earning Per Share (EPS) partially and simultaneously on stock prices. This type of research is associative quantitative research using secondary data collection techniques. The population of this research is non-banking companies listed on the IDX30 index on the Indonesia Stock Exchange in 2020-2022 with a sampling technique using purposive sampling technique so that a sample of 23 companies that meet the criteria is obtained. The data analysis technique used is descriptive statistical analysis, classical assumption testing, multiple linear regression analysis and hypothesis testing. Based on partial and simultaneous tests, it can be concluded that DER and NPM partially have a negative and insignificant effect on stock prices, while EPS has a positive and very significant effect on stock prices. And DER, NPM, and EPS simultaneously have a positive and very significant effect on stock prices.
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN ANGGOTA TERHADAP PENDAPATAN KOPERASI MITRA DHUAFA CABANG KEDUNGBANTENG KABUPATEN TEGAL Asep Saeful Alam; Dwi Harini; Yenny Ernitawati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2612

Abstract

The importance of financial literacy and good financial behavior in improving the economic well-being of cooperative members is paramount. The lack of educational and training programs focused on enhancing financial literacy and behavior within cooperatives potentially limits the income growth of members. Cooperatives, as microfinance institutions, are expected to significantly contribute to increasing their members' income through better financial education and management. This study aims to analyze the influence of financial literacy and financial behavior on the income of members of the Mitra Dhuafa Cooperative, Kedungbanteng Branch, Tegal Regency. The research method used is a quantitative approach with a survey method. The population of this study includes all members of the Mitra Dhuafa Cooperative, Kedungbanteng Branch, Tegal Regency. The sample of the study consisted of 98 respondents selected through random sampling. Data collection was conducted using questionnaires that have been tested for validity and reliability. The results showed that financial literacy (X1) partially has a significant effect on income. This is indicated by a t-value of 7.538, which is greater than the t-tabel value (1.661) with a significance of 0.000 < 0.05. Members' financial behavior (X2) also partially has a significant effect on income, with a t-value of 2.456, which is greater than the t-tabel value (1.661) at a 5% significance level. Simultaneously, financial literacy and members' financial behavior significantly affect the cooperative's income. This is shown by an F-value of 394.195, which is greater than the F-tabel value (3.938) with a significance of 0.000 < 0.05.
PENGARUH PELAYANAN PERANGKAT DESA, TRANSPARANSI PENGGUNAAN DANA DESA, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DESA LUWUNGRAGI Safira Utami; Dumadi Dumadi; Yenny Ernitawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.620

Abstract

Tax compliance is defined as when a taxpayer fulfills all tax obligations and exercises his or her tax rights. This study aims to find empirical evidence about the factors that affect the compliance of land and development taxpayers. The factors tested in this study are village apparatus services, transparency of village funds, and taxpayer awareness. The population of this study is all taxpayers of Luwungragi Village, Brebes Regency. This sample was selected by a non-probability technique. The number of samples from this study is 97 taxpayers. The data analysis used is a data quality test which includes validity and reliability testing, a classical assumption test which includes a normality test, multicollinearity, heteroscedasticity, and autocorrelation test. The hypothesis test uses multiple linear regression techniques, persial significance test (t-test), simultaneous test (F test) and determination coefficient (R2). The results of the study stated that partially village apparatus services have a significant positive effect on taxpayer compliance, transparency in the use of village funds has a significant positive effect on taxpayer compliance, taxpayer awareness has a significant positive effect on taxpayer compliance, and simultaneously village apparatus services, transparency in the use of village funds, and taxpayer awareness have a significant effect on taxpayer compliance
The Influence of Original Regional Income, Capital Expenditures, and General Allocation Funds on the Financial Performance of the Regional Government of Brebes Regency for the 2022-2023 Fiscal Year Anggih Anggih; Roni Roni; Yenny Ernitawati
Journal of Education Technology Information Social Sciences and Health Vol 3, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v3i2.3214

Abstract

The aim of this research is to find out the influence of PAD, Capital Expenditures and DAU on the financial performance of the regional government of Brebes Regency in 2022-2023. Quantitative descriptive research used in this research with secondary data used and obtained from the Brebes Regency BPKAD office. This research uses descriptive analysis, classical test, multiple linear, t hypothesis test, f test, and coefficient of determination test using SPSS 22 features. In this research the results show that PAD has a positive and significant effect on local government financial performance, then capital expenditure has a positive effect but it is not significant for regional government financial performance, and for DAU it has no effect on regional financial performance. It can be concluded that PAD and capital expenditure influence regional government financial performance, but not general allocation funds which do not influence regional government financial performance.
Co-Authors Afridah, Nur Agus Prayitno Aldi Prayoga Alfia Indriyanti Amaliah Amaliah Amelia Sholeha Andi Yulianto Anesa Sintya Wati Anggi Ayu Saputra Anggih Anggih Anisa Sains Kharisma Annisa, Nurni Asep Saeful Alam Asih Setyaningsih Barkah, Dwi Ariyanti Budi Widjajanto Casroni, Casroni Desi Lita Aryani Dewi Mulyani, Indah Dhina Nur Farida Dhita Putri Aprilia Didi Pangestu Didi Pangestu Dumadi Dumadi Dumadi Dumadi Dumadi, Dumadi DWI HARINI Dwindariswari Roro Agustien Erika Oktavia Fajar Nur Iman Fora Susanti Fuji Asih Gian Fitralisma Hendri Sucipto Hilda Kumala wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Ichwan Setiarso, Ichwan Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Lestari Indriyani, Azizah Irna Roseniati Karis Widyatmoko Kholifah, Ismi Nur Kuntoro, Muhammad Kusumaningrum, Lely Kusumaningrum M. Badrun Zaman Maftuhin Maftuhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Ma’rifatul Indra Oktaviani Melly Pitria Indriani Mertha Agung Durya, Ngurah Pandji Muhammad Badrun Zaman Mukson Mukson Mukson Naela Rizqiyatun Khasanah Nasiruddin Nasiruddin Nasiruddin, Nasiruddin Navira Nur Hannisa Nitasari Eka Puspita Ningrum Noviana Dewi Nur Afridah Nurni Annisa Nurul Izzati Nurul Izzati Nurul Izzati Oktoriza, Linda Ayu Otong Saeful Bachri Pandji Mertha Agung Durya, Ngurah Prawitasari, Dian Prayoga, Aldi Rahayu Rahayu Rahmat Gernowo Riono, Slamet Bambang Roni Roni Roni Roni Roni Roni Safira Utami Sasti Wulandari Setiawan, Aries Siti Khopipah Siti Musdalifah Siti Sarah Suci Alfiani Susi Sunanti TITI RAHMAWATI Turidah Turidah Tuti Alawiyah Umama Sari Windy Girmaliya Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yulita Setiawanta Yuni Tri Rahayu