Articles
<![CDATA[PENGARUH PERENCANAAN PAJAK, KUALITAS AUDIT DAN GCG TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Wijayanti, Ariska]]>;
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Siddi, Purnama]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (74.738 KB)
|
DOI: 10.31955/mea.v5i2.1334
<![CDATA[Manajemen laba adalah suatu masalah serius yang dihadapi oleh para praktisi, akademisi akutansi dan keuangan selama dasawasa terakhir. Oleh karena itu penelitian ini bertujuan untuk mengetahui faktor manakah yang memepengaruhi manajemen laba dari perencanaan pajak, kualitas audit, dan GCG. Metode penelitian ini menggunakan metode kuantitatif dengan data laporan keuangan yang di dapat dari Bursa Efek Indonesia (BEI). Sampel yang digunakan yaitu perusahaan sektor infastruktur, utilitas dan tranportasi dari tahun 2017-2019. Hasil dari penelitian ini menunjukan bahwa perencanaan pajak, kualitas audit, kepemilikan manajemen dan komposisi dewan komisaris tidak terdapat pengaruh terhadap manajemen laba. Sedangakan kepemilikan intitusional terdapat pengaruh terhadap manajemen laba.]]>
<![CDATA[Faktor yang Mempengaruhi Opini Going Concern Dimoderasi Koneksi Politik ]]>
<![CDATA[Tarigan, Kaninta Agnes Melati]]>;
<![CDATA[Wijayanti, Anita]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21009/Wahana.19.013
<![CDATA[This research aims to analyze how financial conditions, managerial ownership and foreign ownership affect going concern audit opinions with political connection as a moderating variable. The population includes real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021, from which the samples of 29 companies with 116 units of analysis are selected through purposive sampling. Hypotheses are tested by logistic regression analysis processed by IBM SPSS 26; and the results indicate that financial condition and foreign ownership have a negative effect on going-concern audit opinion while managerial ownership has no effect on going-concern audit opinion. Political connection moderates the effect of foreign ownership on going-concern audit opinion but does not moderate financial condition and managerial ownership. The novelty of this research exhibits the use of political connection as one of the factors that makes companies obtain going-concern audit opinions, and this research is expected to contribute to company development.]]>
<![CDATA[ANALYSIS OF TARGET COSTING IMPLEMENTATION IN IMPROVING SINGLEFACE PRODUCTION COST EFFICIENCY IN PT. HILAL GEMILANG KHAIR ]]>
<![CDATA[Ayu, Dian Setyaning]]>;
<![CDATA[Suhendro, Suhendro]]>;
<![CDATA[Wijayanti, Anita]]>
<![CDATA[ Jurnal Ekonomi Manajemen Vol 7, No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37058/jem.v7i2.3355
<![CDATA[Competition in the manufacturing world makes companies have to have an accurate strategy in getting the right price in the market. Taking into account the costs incurred during production using the right method in the company can compete with fierce competition. The purpose of this research is to apply the target costing method in order to be able to streamline singleface production costs at PT. Hilal Gemilang Khair. The type of research used is qualitative research. Methods of data analysis using qualitative methods with case study design or case studies. Sources of data used are primary data and secondary data. Collecting data by conducting interviews, observation and documentation. The results showed that before using the target costing method, the costs incurred were Rp. 6,506,55/kg and after applying the target costing method, the cost obtained is Rp. 6,289.52/kg. From the results of the application of the target costing method, the company can make a cost efficiency of Rp. 217.04/kg with a percentage of 3.45%. From the results of the study it can be concluded that PT Hilal Gemilang Khair can apply the target costing method used as a single face production cost control.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Norisa, Ismi]]>;
<![CDATA[Dewi, Riana R.]]>;
<![CDATA[Wijayanti, Anita]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022 ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55047/transekonomika.v2i4.146
<![CDATA[Tax avoidance is one of the methods used by taxpayers in paying their tax obligations by reducing the amount of tax owed. This study aims to determine and analyze the effect of profitability, leverage, liquidity, and sales growth on tax avoidance. The research was conducted quantitatively using a sample of coal sub-sector mining companies listed on the IDX for the 2016-2020 period. With a sample of 24 coal companies. The sample method uses purposive sampling technique so that a sample of 10 companies is produced that meets the criteria. Data collection techniques using documentation techniques, while the analytical method used is multiple linear regression analysis. Simultaneously the results of this study indicate that the variables of profitability, leverage, liquidity, and sales growth have an effect on tax avoidance. While partially the results of this study indicate that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, liquidity has no effect on tax avoidance, and sales growth has no effect on tax avoidance.]]>
<![CDATA[THE DETERMINANTS OF FIRM VALUE OF PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA ]]>
<![CDATA[Atmojo, Adrian Tri]]>;
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Siddi, Purnama]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31002/rak.v9i1.1255
<![CDATA[This study aims to examine and analyze the influence of profitability, liquidity, leverage, and stock prices on the firm value of property and real estate companies in Indonesia. The population in this study consists of 92 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection technique in this study uses purposive sampling. The sample used in this research consists of 19 companies over four consecutive years. The data analysis technique used in this study employs multiple linear regression analysis. Based on the test results conducted on the variables influencing the value of the companies, it can be concluded that liquidity, leverage, and stock prices have a positive effect on firm value. Meanwhile, profitability does not affect the value of the companies.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada PT Pegadaian di Kabupaten Klaten ]]>
<![CDATA[Ningtyas, Kurnia Puspita]]>;
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Astungkara, Agni]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i3.4659
<![CDATA[This study aims to examine the influence of variables of information technology sophistication, level of education, skill, knowledge of accounting department employees, and participation of accounting information system users on the effectiveness of accounting information systems. This research method uses a quantitative descriptive approach and sampling in this study is purposive sampling. Data collection techniques were obtained through surveys using questionnaires distributed to 40 employee respondents who used accounting information systems at PT. Pegadaian Klaten Branch. The data analysis used in this study was multiple regression analysis using SPSS Version 26. The results of this study prove that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, the level of education does not have a significant effect on the effectiveness of accounting information systems, skill has a significant effect on the effectiveness of accounting information systems, knowledge of accounting employees has a significant effect on the effectiveness of accounting information systems, and the participation of accounting information systems has an effect significant to the effectiveness of accounting information systems.]]>
<![CDATA[Praktik Tanggung Jawab Sosial Dan Lingkungan Perguruan Tinggi: Analisis Pengungkapan Situs Web ]]>
<![CDATA[Atmoko, Agatha Garchia Agnes]]>;
<![CDATA[Wijayanti, Anita]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2023.2.1.100
<![CDATA[Social and environmental responsibility disclosure of higher education institutions provides stakeholders with accountability and governance. This study aims to understand how state universities in East Java implement their social and environmental responsibilities. This study employs qualitative content analysis on the websites of five state universities in East Java. The results exhibited that, despite no policy obliging higher education institutions in Indonesia to disclose their social and environmental responsibilities, the five state universities have implemented it through Tri Dharma Perguruan Tinggi (Three Pillars of Higher Education), which, at the same time, fulfills the sustainability development goals (SDGs). This study demonstrates the importance of regulating how universities disclose information regarding their environmental and social responsibilities. Abstrak Pengungkapan praktik tanggung jawab sosial dan lingkungan perguruan tinggi ditujukan sebagai wujud akuntabilitas dan tata kelola perguruan tinggi kepada pemangku kepentingan. Penelitian ini bertujuan untuk memahami bagaimana pengungkapan praktik tanggung jawab sosial dan lingkungan yang dilakukan oleh perguruan tinggi negeri di Jawa Timur. Jenis penelitian yang digunakan adalah kualitatif deskriptif dengan analisis data menggunakan analisis konten terhadap situs web lima perguruan tinggi negeri di Jawa Timur. Hasil penelitian menunjukkan pengungkapan praktik tanggung jawab sosial dan lingkungan pada situs web yang telah dilakukan oleh kelima perguruan tinggi negeri di Jawa Timur melalui Tri Dharma Perguruan Tinggi. Praktik ini juga mendukung terpenuhinya sustainability development goals (SDGs). Belum ada kebijakan yang mewajibkan pengungkapan praktik tanggung jawab sosial dan lingkungan perguruan tinggi di Indonesia. Penelitian ini menguatkan kebutuhan diaturnya pengungkapan praktik tanggung jawab sosial dan lingkungan pada perguruan tinggi.]]>
<![CDATA[Determinants of the Effectiveness of Receivables Control at CV. Lima Daun Semanggi ]]>
<![CDATA[Wijayanti, Yunisa Meiliana]]>;
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Dewi, Riana Rachmawati]]>
<![CDATA[ Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/assets.v8i2.1258
<![CDATA[This research was conducted to test and analyze the influence of sales accounting information systems and internal control on the effectiveness of control of receivables at CV. Lima Daun Semanggi. This type of research is quantitative research. The population used in this research were employees from CV. Lima Daun Semanggi. The sampling technique used in this research was the purposive sampling method by distributing questionnaires to 34 respondents. The data analysis method used in this research is multiple linear regression analysis which was processed using the SPSS version 26 program. The results of the research show that the sales accounting information system partially has no effect on the effectiveness of receivables control, while internal control partially has an effect on the effectiveness of receivables control.]]>
<![CDATA[Pengaruh Net Profit Margin (NPM), Price To Book Value (PBV), dan Dividend Per Share (DPS) terhadap Harga Saham pada Perusahaan Indeks Lq45 Periode 2017-2018 ]]>
<![CDATA[Lufti Ayu Ismawati]]>;
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Nikmatul Fajri, Rosa]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 3 (2021): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v6i3.14107
<![CDATA[Abstrak Penelitian ini bertujuan untuk mengetahui seberapa tingkat pengaruh rasio Net Profit Margin , Price To Book Value dan Dividend Per Share terhadap harga saham pada perusahaan indeks LQ45 periode 2017-2018. Jenis data yang digunakan adalah data sekunder yang diperoleh dari publikasi ringkasan kinerja tercatat di IDX. Teknik penentuan sampling adalah purposive sampling. Teknik pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil uji F menunjukkan bahwa secara simultan semua variabel independen berpengaruh terhadap harga saham. Berdasarkan uji t dapat disimpulkan bahwa Net Profit Margin tidak berpengaruh sedangkan Price To Book Value dan Dividend Per Share berpengaruh terhadap harga saham.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM ]]>
<![CDATA[Bunga Nur Islamiyah]]>;
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Masitoh W, Endang]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (421.666 KB)
|
DOI: 10.29407/jae.v6i2.14109
<![CDATA[The research aims to test and find out whether there is an effect of DPS, EPS, LDR, and NPM on stock prices in Banking companies in 2014-2018. The object of this research is a banking company listed on the Indonesia Stock Exchange in 2014-2018, totaling 43 companies. The technique used is purposive sampling. The samples used in this study were 10 Perbakan companies listed on the IDX. This research uses Multiple Linear Regression Analysis method. The results of this study indicate that the Dividend Per Share (DPS) and Earning Per Share (EPS) affect the stock prices of banking companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the Loan to Deposit Ratio (LDR) and Net Profit Margin (NPM) have no effect on the stock price of banking companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018.]]>
