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Pengaruh Arus Kas Operasi, Tingkat Hutang Dan Ukuran Perusahaan Terhadap Persistensi Laba Dengan Book Tax Defferences Sebagai Variabel Moderating Supriono Supriono
JURNAL EKONOMI DAN TEKNIK INFORMATIKA Vol 9 No 1 (2021): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.847 KB) | DOI: 10.37601/jneti.v9i1.162

Abstract

Financial statements are one source of information about an entity that reflects the financial condition of the results of the company's operations in a certain period. Users of financial statements consider that high profit means the business or company is in good condition, without thinking about how the profit process is obtained and whether the profit is a sustainable profit. Profits in the company are short-term, meaning that they can change over time. This study aims to calculate and analyze the effect of operating cash flow, debt levels, and company size on earnings persistence. In addition, this study also aims to calculate and analyze whether the book tax differences moderate the relationship between each variable operating cash flow, debt level, and company size on earnings persistence. This study uses a sample of companies listed on the Indonesia Stock Exchange for the period 2016 to 2019 for mining sector companies. The number of samples is 32 companies, using purposive sampling technique. The data analysis technique used multiple linear regression analysis and regression analysis of moderating variables with absolute difference method.The results of this study indicate that operating cash flow has a negative and insignificant effect on earnings persistence, firm size has a positive and significant effect on earnings persistence and the level of debt has a positive and significant effect on earnings persistence. The results of this study are related to the moderating variable Book tax differences moderating the effect of operating cash flow on earnings persistence, the tax book differences moderating the relationship between the variable debt level and earnings persistence, the tax book differences variable did not moderate the relationship between firm size and earnings persistence.
ARUS KAS ANALISIS LAPORAN ARUS KAS OPERASI, INVESTASI, DAN PENDANAAN STUDI KASUS PERUSAHAAN DI BURSA EFEK INDONESIA Supriono Supriono
Jurnal Ekonomi dan Teknik Informatika Vol 11 No 2 (2023): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v11i2.232

Abstract

Economic relations between countries are influenced by rapidly developing technology, this also affects the transportation and logistics sector. Current technological advances also affect e-commerce activities, namely buying and selling transactions using electronic media. The transportation and logistics sector has an important role in supporting these activities. The purpose of this study is to analyze the company's cash flow statements at transportation and logistics companies listed on the Indonesia Stock Exchange, and to find out the cash flow patterns during 2016-2019. Cash flows are activities of cash inflows and cash outflows of cash and cash equivalents. Cash flow information is useful for measuring the performance of entities in obtaining cash and cash equivalents as well as for measuring the needs of entities to use cash flows. The analysis technique used in this study is a horizontal analysis technique, namely comparing cash flow statements with previous periods. The sampling method uses purposive sampling, which is a sampling technique by determining certain criteria. There are 20 companies that meet the requirements The results of this study are that there is a decrease and increase in every operating activity, investment activity, and funding activity. The cash flow pattern for the four years has two distinct patterns. In 2016 and 2019 the company used the excess operating cash flow and funding to invest, purchase fixed assets or expand the business. Whereas in 2017 and 2018 excess operating cash flow was used to purchase fixed assets and pay long-term debt to creditors or make prive payments or cash dividends to owners or investors
DER dan PER ANALISIS PENGARUH DER (DEBT TO EQUITY RATIO) DAN PER (PRICE TO EARNING RATIO) TERHADAP MINAT CALON INVESTOR SAHAM Risya Setiawati; Supriono Supriono
Jurnal Ekonomi dan Teknik Informatika Vol 11 No 2 (2023): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v11i2.230

Abstract

The background of this research is the emergence of various illegal stock trading application and the increasing number of investors in Indonesia during the Covid-19 pandemic. Economic conditions are dramatically weakened and suddenly, encouraging some societies to take quick way by making stock investments or trading without a sufficient understanding of investing. The purpose of this research is to analize the influence of Debt to Equity Ratio and Price to Earning Ratio toward the interest of stock investors. This research employs quantitative methods, secondary data sources obtained through official website of PT ABM Investama and primary data are obtained through questionnaires. Respondents in this research as many as 65 with desctiptive data analysis techniques and ststistical test. A descriptive analysis is used to test the data by using the fundamental ratio analysis method over seven fundamental ratios. Statistical tests are used to test the hypothesis and significance of the correlation between variables. The research shows that: (1) PT ABM Investama fundamental ratio analysis indicates normal and tend to be good. (2) The average stock investors interest in PT ABM Investama shares over the period 2018-2021 is by 44,63%. (3) DER and PER has a negatife and significant impact on investment interest. (4) there is a factor beyond the analysis of the fundamental ratio that affects the decisions of prospective investors.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DITINJAU DARI PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono Supriono; Sri Hartiyah; Eko Suyono; Dona Primasari; Agung Praptapa; Puji Lestari; Eliada Herwiyanti
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.7179

Abstract

Saat ini masih banyak pelaku UMKM yang belum melakukan pembukuan atas transaksi keuangannya dan belum menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Terbatasnya kemampuan sumber daya manuasia di bidang akuntansi dan belum memahaminya proses menyusun laporan keuangan yang sesuai dengan standar akuntansi menjadi kendala bagi para pelaku UMKM. Di sisi lain, SAK EMKM sudah harus diimplementasikan per 1 Januari 2018. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor pelaku UMKM terhadap implementasi SAK EMKM ditinjau dari pendekatan theory of planned behavior. Sampel penelitian menggunakan purposive sampling method dengan jumlah 94 pelaku UKM, tersebar di 16 kecamatan di Kabupaten Purworejo. Teknik analisis data menggunakan regresi berganda, dan variabel mediasi dengan metode kausal step. Hasil penelitian ini menunjukkan bahwa sikap, norma subyektif dan persepsi pengendali perilaku berpengaruh terhadap minat untuk menyusun laporan keuangan berdasarkan SAK EMKM. Selanjutnya, minat penyusunan laporan keuangan berdasarkan SAK EMKM memediasi secara sempurna variabel sikap, norma subyektif dan persepsi pengendali perilaku terhadap implementasi penyusunan laporan keuangan berdasarkan SAK EMKM
Co-Authors Agung Praptapa Dona Primasari Eko Suyono Eliada Herwiyanti Puji Lestari Risya Setiawati Sri Hartiyah