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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jurnal Riset Akuntansi Politala
Listyorini Wahyu Widati
Universitas Stikubank (Unisbank) Semarang
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh profitabilitas, risiko bisnis dan pertumbuhan aset penentu struktur modal perusahaan retail Oktaviani , Devi; Widati, Listyorini Wahyu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.66399

Abstract

Tujuan penelitian ini yaitu menganalisis Pengaruh profitabilitas, risiko bisnis, dan pertumbuhan aset penentu struktur modal perusahaan retail. Sampel penelitian ini adalah perusahaan jasa yang terdaftar pada Bursa Efek Indonesia tahun 2019-2022, dengan Teknik pengambilan sampel purposive sampling. Sampel yang dipergunakan pada penelitian ini berjumlah 22 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menemukan bahwa profitabilitas dan risiko bisnis berpengaruh positif dan signifikan terhadap struktur modal, sementara pertumbuhan aset tidak berpengaruh terhadap struktur modal
PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS Darmiyanti, Agustina; Widati, Listyorini Wahyu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.732 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.897

Abstract

Financial distress is a picture of the financial condition of a company that was not healthy before going bankrupt. One way to detect financial distress is to analyze using financial ratios. This study aims to examine the effect of financial ratios such as leverage, profitability, liquidity and operating cash flow in manufacturing companies listed on the Indonesia Stock Exchange in 2018 to 2020. The sampling technique used in this study was the purposive sampling method. obtained as many as 495 samples of companies. The result of this research is that profitability has a negative effect on financial distress. Meanwhile, leverage, liquidity and operating cash flow have no effect on financial distress..
Pengaruh CAR, ROA, LDR, PPAP, NPM terhadap financial distress pada Bank BPR Kota Semarang Ansista Cyntya Octavella; Widati, Listyorini Wahyu
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The study's overarching goal is to demonstrate that CAR, ROA, LDR, PPAP, and NPM all contribute to financial stress in some way. The sample for this research consists of all Semarang City BPRs that are currently registered with the Financial Services Authority for the years 2019-2021. The researchers here employ a technique called purposive sampling to choose their sample size of 68 participants. Using multiple linear regression, we examined the hypothesis that ROA and NPM would have an impact on financial distress and found that they do. Meanwhile, the capital adequacy ratio, the loan-to-deposit ratio, and the cushion for possible losses on earning assets have little bearing on financial distress.
CAR, NPF, FDR, dan BOPO Terhadap Profitabilitas Bank Umum Syariah Ellina Monica Septiani; Listyorini Wahyu Widati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.809

Abstract

This research aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Finance (NPF), Financing to Deposit Ratio (FDR) and Operating Cost of Operating Income (BOPO) on the Profitability of Islamic Commercial Banks in Indonesia. Sampling in this study used a purposive sampling method with data collection techniques, documentation studies and library research. The number of samples used as many as 12 Islamic Commercial Banks in Indonesia. The data obtained were analyzed using multiple linear regression analysis using Eviews 10 software and Microsoft Excel 365. The results of this research indicate that the CAR has an insignificant positive effect on Profitability, NPF has a significant negative effect on Profitability, FDR has an insignificant negative effect on Profitability, and (BOPO) has a significant negative effect on profitability.
Pengaruh Agresivitas Pajak, Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Yolanda, Vera; Widati, Listyorini Wahyu
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2106

Abstract

This research aims to test and analyze the influence of Tax Aggressiveness, Leverage, Profitability and Company Size on Company Value. The population of this research comes from food and beverage sector manufacturing companies listed on the IDX in 2020-2022. This research uses quantitative methods using secondary data obtained from financial reports. Which obtained 60 samples using the purposive sampling method from 80 companies. The data analysis method uses IBM SPSS 25 software. The results of this research show that only the profitability variable has an effect on company value.
Pengaruh Profitabilitas, Leverage, Corporate Governance, Dan Cash Holding Terhadap Nilai Perusahaan ( Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2022 ) Mahindra Nathan Mastroyanna Arifin; Listyorini Wahyu Widati; Muhammad Ali Ma'sum
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2048

Abstract

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.
Pengaruh Reputasi Kantor Akuntan Publik, Umur Perusahaan, Dan Solvabilitas Terhadap Audit Delay Rahmawati, Riris Indah; Widati, Listyorini Wahyu
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3298

Abstract

This research was conducted to find out and analyze whether during the Covid-19 pandemic audit delay was influenced by KAP reputation, company age and solvency. This test was carried out on manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (BEI) for the period 2020 to 2022. A total of 61 sample companies used in this research were obtained using the 'purposive sampling' method, the data was tested using the technique multiple regression analysis processed with SPSS version 25 software. The results of this research can be concluded that only the Solvency variable does not have a significant effect on Audit Delay.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PERTUMBUHAN PENJUALAN, KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021) Aldha Nava Pratiwi; Listyorini Wahyu Widati
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.347

Abstract

Taxes are a source of income for the state, while for companies taxes are a burden that will reduce net profits. The difference between the interests of affiliates who want large tax revenues is always at odds with the interests of corporate investors who want possible annual tax payments. Differences in perceptions regarding taxes as a source of income for the state are a factor causing non-optimal tax payments. The aim of the research is to analyze the influence of SIZE, AGE, SG and KM on ETR. Non-cyclical consumer companies were listed on the Indonesia Stock Exchange between 2018 – 2021 with a total of 9 samples collected. Multiple linear regression analysis for data verification. The research results show that SIZE + is significant ETR, while AGE and SG - are significant ETR, but KM + is significant ETR.
Co-Authors 0625030038 Agsa Sagita Wiliandi 07.05.52.0084 Arief Kurniawan 0725030095 Taufik Briliyan Novendi 08.05.52.0030 Hariani Putri Rahayu 08.05.52.0132 Anggun Dwi Nurmawati 08.05.52.0195 Firna Septiarani 08.05.52.0199 Yustisa Taufik 09.05.52.0011 Ratih Yuda Wardhani 09.05.52.0013 Arianvika Apriliani 09.05.52.0026 Rendy Lanang Galih Gumilang 09.05.52.0090 Anindya Maharani 09.05.52.0156 Tri Prahara Yunianti 09.05.52.079 Dwiaknita Nandia Fatmasari 10.05.52.0015 Catur Wahyu Antoni 10.05.52.0046 Ikhsanudin 10.05.52.0049 Kartika Septiana 10.05.52.0084 Wahid Fadoli 10.05.52.0089 Dwi Cahyaningrum 10.05.52.0099 Budi Wahyono, 10.05.52.0099 10.05.52.0108 Ranny Oktaviani 10.05.52.0112 Raeza Ayu Agustina 10.05.52.0130 Puji Astuti 10.05.52.0136 Hardianti 10.05.52.0173 Nahdhiyatus Sholekhah, 10.05.52.0173 10.05.52.0205 Nur Asih 11.05.52.0018 Bayu Adhi Pratama 11.05.52.0053 Dewi Astuti Fetiyatul Ulum, 11.05.52.0053 11.05.52.0056 Desy Rahma Putri Dwi Lestari 11.05.52.0087 Kholifah Triningrum, 11.05.52.0087 11.05.52.0088 Novia Ayu Wardhani, 11.05.52.0088 11.05.52.0111 Okty Anindias Sari 11.05.52.0169 Lady Candra Jayantie 12.05.52.0021 Lutfi Nihayatul Husna, 12.05.52.0021 12.05.52.0042 Adi Kusuma Setyaji, 12.05.52.0042 12.05.52.0049 Syahida Muftin, 12.05.52.0049 12.05.52.0106 Leni Setryaningsih, 12.05.52.0106 Ainunnisa, Swa Zulfa Aldha Nava Pratiwi Amiyatun, 14.05.52.0117 Amiyatun, 14.05.52.0117 Anggi Anindya Ramadhani, 13.05.52.0096 Anggi Anindya Ramadhani, 13.05.52.0096 Anggun Farisa, Nurul Anggun Farisa, Nurul Anis Yunita, 14.05.52.0267 Anis Yunita, 14.05.52.0267 Ansista Cyntya Octavella Ardi Winarta, 12.05.52.0119 Ardi Winarta, 12.05.52.0119 Budi Santoso, 14.05.52.0086 Darmiyanti, Agustina Dessy Rina Akhadiani, 13.05.52.0021 Dessy Rina Akhadiani, 13.05.52.0021 Desy Budi Lestari, 14.05.52.0144 Diah Ulsa Uktrilina, 14.05.52.0223 Dinda Permatasari, 13.05.52.0104 Dinda Permatasari, 13.05.52.0104 Ellina Monica Septiani Erna Ambaryani, 14.05.52.0015 Erna Ambaryani, 14.05.52.0015 Fella Resty Rakhmadani, 14.05.52.0259 Fendi Indra Laksana, 12.05.52.0018 Fendi Indra Laksana, 12.05.52.0018 Fitri Ratnasari, 15.05.52.0162 Fitri Wardihana, 15.05.52.0155 Ida Nurhayati Irfan Achmad Aditya, 12.05.52.0174 Irfan Achmad Aditya, 12.05.52.0174 Lydia Noor Said, 13.05.52.0016 Lydia Noor Said, 13.05.52.0016 Mahindra Nathan Mastroyanna Arifin Muhammad Ali Ma'sum Naila Hidayah, 13.05.52.0208 Naila Hidayah, 13.05.52.0208 Noor Rizky Setyowati, 14.05.52.0265 Noor Rizky Setyowati, 14.05.52.0265 Nurul Anggun Farisa, 13.05.52.0111 Nurul Anggun Farisa, 13.05.52.0111 Nurus Sya’ah, 13.05.52.0238 Nurus Sya’ah, 13.05.52.0238 Oktaviani , Devi Putri Trianingrum, 13.05.52.0141 Putri Trianingrum, 13.05.52.0141 Rahmawati, Riris Indah Rieta Octavia Pancarani, 14.05.52.0224 Rieta Octavia Pancarani, 14.05.52.0224 Rosaliana Wigati Septi Arianto, 12.05.52.0234 Septi Arianto, 12.05.52.0234 Siti Nafisah Siti Nafisah, 13.05.52.0145 Siti Nafisah, 13.05.52.0145 Sri Ernawati, 14.05.52.0034 Titiek Suwarti Trias Umi Ulfa Wilda Sofia Rini, 15.05.52.0287 Y. Arif Christianto, 14.05.52.0234 Yolanda, Vera Yusva Pradipta, 11.05.52.0017 Yusva Pradipta, 11.05.52.0017