Article Per Year (5 Year)
p-Index From 2020 - 2025
5.913
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Akuntansi Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Socio-political Communication and Policy Review Artinara Akuntansi Pajak dan Kebijakan Ekonomi Digital Akuntansi dan Ekonomi Pajak: Perspektif Global
Desy Mariani
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Jurnal Mutiara Ilmu Akuntansi

 1 
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Inventory Intensity terhadap Tax Avoidance Ani Safitri; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3248

Abstract

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.
Pengaruh Komite Audit, Biaya Lingkungan, Modal Intelektual, Likuiditas, dan Pertumbuhan Perusahaan terhadap Kinerja Keuangan Perusahaan Almira Mahsa Zulaika; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3256

Abstract

This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics. The results of this study indicate that environmental costs and company growth have a positive and significant effect on the company's financial performance, while the audit committee, intellectual capital, liquidity do not affect the company's financial performance.
Pengaruh Efisiensi, Pertumbuhan Penjualan, Modal Kerja, dan Umur Perusahaan terhadap Profitabilitas Perusahaan Arika Nur’Aini; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3281

Abstract

This study aims to determine the effect of efficiency, sales growth, capital working, and firm age on firm profitability in Companies publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70) for the 2019 – 2023 period of 70 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are companies that publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70). The sampling technique used was purposive sampling method and obtained 185 sample data from 37 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that efficiency and sales growth have a positive effect on firm profitabillity, capital working have a negative effect on firm profitability, and firm age has no effect on firm profitability.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Inventory Intensity terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Ani Safitri; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3248

Abstract

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.
Pengaruh Komite Audit, Biaya Lingkungan, Modal Intelektual, Likuiditas, dan Pertumbuhan Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Almira Mahsa Zulaika; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3256

Abstract

This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics. The results of this study indicate that environmental costs and company growth have a positive and significant effect on the company's financial performance, while the audit committee, intellectual capital, liquidity do not affect the company's financial performance.
Pengaruh Efisiensi, Pertumbuhan Penjualan, Modal Kerja, dan Umur Perusahaan terhadap Profitabilitas Perusahaan: (Studi Empiris Pada Perusahaan yang Menerbitkan Saham Syariah yang Terdaftar dalam Jakarta Islamic Index 70 (JII70) Periode 2019 – 2023) Arika Nur’Aini; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3281

Abstract

This study aims to determine the effect of efficiency, sales growth, capital working, and firm age on firm profitability in Companies publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70) for the 2019 – 2023 period of 70 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are companies that publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70). The sampling technique used was purposive sampling method and obtained 185 sample data from 37 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that efficiency and sales growth have a positive effect on firm profitabillity, capital working have a negative effect on firm profitability, and firm age has no effect on firm profitability.
Pengaruh Leverage, Debt Default, Audit Tenure, Komite Audit & Opini Tahun Sebelumnya terhadap Opini Audit Going Concern : (Studi Empiris Perusahaan Sektor Consumer Cyclical yang terdaftar di BEI 2019-2023) Rizkya Audrey Maharani; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3842

Abstract

This study was conducted to analyze the effect of leverage, debt default, audit tenure, audit committe and previous year’s opinion on going concern audit opinions. The population in this study were 164 cyclical consumer sector companies listed on the indonesia stock exchange 2019 – 2023. The sample selection in this study used purposive sampling techinque, so that 100 companies were obtained as research samples. The analytical tool used in this research is logistic regression analysis. The result of this study indicate that leverage, debt default, audit tenure, audit committe have no significant effect on going concern audit opinion while the previous year’s opinion has a significant effect on going concern audit opinion.
Co-Authors Almira Mahsa Zulaika ANI SAFITRI Arifin, M.S Arika Nur’Aini Avisena Nusantari, Farida Ayu Darmawan, Zakaria Desy Anggraeni Desy Anggraini Dewi Widhyastuti Farida A Nusantari Farida Ayu Avisena Nusantari Farida Ayu Avisena Nusantari Herlina Anasia Nadeak Mutiara Baramukti Ni Wayan Supriliyani Nusantari, F.A.A Nusantari, Farida Ayu Avisena Rizkya Audrey Maharani Said Said, Said Sastia Oktaviani Shakila Dewi Maharani Shela Nurhaliza Solly Aryza SURYANI Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suwadi Suwadi Wijaya, Komang Adi Sastra