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All Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Indian Journal of Forensic Medicine & Toxicology Metta : Jurnal Ilmu Multidisiplin Jurnal Bina Bangsa Ekonomika Prosiding University Research Colloquium Review of Accounting and Business Paradoks : Jurnal Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies
Yuli Tri Cahyono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Efektivitas Komisaris Independen, Komite Audit, dan Kompensasi Eksekutif terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sektor Properties, Real Estate, dan Infrastructures Bangunan yang Terdaftar di Bursa Efek Indonesia) Yuli Tri Cahyono; Rizkiningtyas Saraswati
Jurnal Pendidikan Tambusai Vol. 6 No. 3 (2022): December 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.31004/jptam.v6i3.4489

Abstract

Penelitian ini bertujuan untuk menguji pengaruh efektivitas komisaris independen, komite audit, dan kompensasi eksekutif terhadap agresivitas pajak menggunakan variabel kontrol profitabilitas, leverage, dan size pada sektor property, real estate, dan infrastructure bangunan yang terdaftar di BEI tahun 2016-2020. Penelitian ini menggunakan metode penelitian kuantitatif dengan jenis data sekunder yang diperoleh dari www.idx.co.id. Sampel yang diperoleh menggunakan purposive sampling adalah sebanyak 204 perusahaan dengan data sebanyak 710 pengamatan. Teknik analisis data menggunakan analisis regresi linier berganda dengan program software SPSS 23. Hasil penelitian menunjukkan bahwa komite audit dan leverage berpengaruh, sedangkan komisaris independen, kompensasi eksekutif, profitabilitas, dan size tidak berpengaruh signifikan terhadap agresivitas pajak.
Analysis Determinants of Local Government Financial Performance: Size of Local Government, Capital Expenditure, and Local Own-Source Revenue Yuli Tri Cahyono; Rihadatul Aisy
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.117 KB)

Abstract

Kinerja keuangan pemerintah daerah (Pemda) merupakan suatu proses kinerja yang digunakan sebagai tolak ukur keberhasilan dan menjadi bahan evaluasi apakah kinerja Pemda berjalan dengan baik atau tidak selama satu periode berlangsung. Penelitian ini bertujuan untuk menguji determinan ukuran Pemda, belanja modal, dan pendapatan asli daerah (PAD) terhadap kinerja keuangan Pemda. Data yang digunakan adalah Laporan Hasil Pemeriksaan Laporan Keuangan Pemerintah Daerah (LHP LKPD) Kabupaten/Kota di Jawa Tengah tahun 2017-2019 yang didapatkan melalui situs resmi https://jateng-ppid.bpk.go.id/. Teknik pengambilan sampel penelitian menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 35 Kabupaten/Kota selama kurun waktu tiga tahun, sehingga data yang diperoleh sebanyak 105 data pengamatan. Teknik analisis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic 25. Hasil penelitian menunjukkan bahwa ukuran Pemda dan belanja modal bukan merupakan determinan terhadap kinerja keuangan Pemda, sedangkan pendapatan asli daerah merupakan determinan terhadap kinerja keuangan Pemda.
PENGARUH PROGRAM TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PT INDUSTRI KERETA API (PERSERO) TERHADAP KINERJA KEUANGAN PADA UMKM DI MADIUN RAYA Fatya Athallah Dhisa Ramadhiarto; Yuli Tri Cahyono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1192

Abstract

MSMEs are one of the supporters of sustainable national economic growth, but in reality, there are still many obstacles faced by MSME actors in increasing business profitability. The TJSL program is one of the BUMN programs that can help MSMEs. This study aims to examine the effect of the social and environmental responsibility program of PT Industri Kereta Api (Persero) on the financial performance of MSMEs in Madiun Raya. The sampling technique used total sampling obtained by 41 MSMEs. The method of data analysis in this study used multiple linear regression analysis with SPSS version 25. The results showed that capital soft loans and assistance/grants affected the financial performance of MSMEs, while the application of training and coaching did not affect the financial performance of MSMEs.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN TINGKAT PROFITABILITY, CORPORATE SIZE, DAN LEVERAGE (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2018-2021) Anisa Yani Ardi Saputri; Yuli Tri Cahyono
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1194

Abstract

This study aims to determine the disclosure of corporate social responsibility based on the level of profitability, corporatey size, and leverage. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used was purposive sampling method and a sample of 95 companies was obtained. The data analysis method used was multiple linear regression analysis with SPSS 25. The results showed that the variable profitability proxied by ROA, corporate size proxied by SIZE, and leverage proxied by DER had an effect on the disclosure of corporate social responsibility.
Analisis Perbandingan Laporan Keuangan Sebagai Dasar Dalam Menilai Kinerja Keuangan Sebelum Dan Setelah Pandemi Covid-19 (Studi Empiris Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Ikawati Dya Lestari; Yuli Tri Cahyono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3566

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan sebelum dan setelah pandemi Covid-19 perusahaan pertambangan. Jenis  penelitian  ini  adalah  penelitian deskriptif  dengan  data  sekunder  berupa  laporan  keuangan yang  diperoleh  dari www.idx.ac.id.  Sampel  yang diteliti adalah delapan perusahaan pertambangan yang terdaftar di  BEI  periode  2019-2021  menggunakan  metode purposive  sampling.  Analisis  data  yang  digunakan  adalah  analisis  rasio keuangan.  Hasil  penelitian  menunjukkan  bahwa  dalam  analisis  rasio  keuangan perusahaan  yang  memiliki  kinerja  baik  adalah  PT  Adaro Energy Tbk  dan  PT Bayan Resources Tbk, sedangkan  untuk  perusahaan  yang  memiliki  kinerja  buruk adalah PT Merdeka Copper Gold Tbk dan PT Aneka Tambang Tbk. PT Vale Indonesia Tbk memiliki kinerja yang cukup baik.
PENGARUH EARNING PER SHARE, PRICE EARNING RATIO, RETURN ON EQUITY, DAN PRICE TO BOOK VALUE TERHADAP RETURN SAHAM Firmansyah, Zaky Iqbal; Cahyono, Yuli Tri
Widya Balina Vol 8 No 2 (2023): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

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

Abstract

The concept of stock return refers to the gains or profits obtained by investors from their investment in stocks, which may arise from both stock price appreciation and/or received dividends. This study aims to assess the impact of Earning Per Share, Price to Book Value, Price Earning Ratio, and Return on Equity on stock returns in companies listed in the LQ45 index on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The samples studied were 72 companies that meet specified criteria. Multiple linear regression analysis is utilized as the analytical method. Empirical findings indicate that Earning Ratio (PER) significantly influences, while Earning Per Share (EPS), Return on Equity (ROE), and Price to Book Value (PBV) do not effect on stock returns.
PENGARUH DEBT TO ASSET RATIO, NET PROFIT MARGIN, DAN EARNING PER SHARE TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2020-2023) Rahman, Sandy Fathur; Cahyono, Yuli Tri
Widya Balina Vol 9 No 1 (2024): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.585

Abstract

This study aims to determine and analyze the effect of debt to asset ratio, net profit margin, and earning per share on stock returns. This type of research is quantitative research. The population in this study is the report data of food and beverage companies listed on the BEI as many as 48 companies as samples. Data analysis using multiple linear regression analysis. From the results of data analysis show that debt to asset ratio affects stock returns, while net profit margin and earning per share have no effect on stock returns. The results of this study are expected to be taken into consideration for evaluation in decision making, as well as reference material for further research.
Determinan Pengungkapan Corporate Social Responsibility pada Perusahaan Pertanian dan Pertambangan di Bursa Efek Indonesia Tahun 2018-2022 Permata, Muna Windiya Ega; Cahyono, Yuli Tri
Metta : Jurnal Ilmu Multidisiplin Vol. 4 No. 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/metta.v4i1.3140

Abstract

Corporate social responsibility changes the focus of a business from internal responsibility to environmental and social issues. This research examines how profitability, liquidity, leverage, independent board of commissioners, managerial ownership, and audit committee impact Corporate Social Responsibility (CSR) in agricultural and mining companies traded on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A total of eight out of a total of 75 companies as observation units, the companies have met the criteria in the purposive sampling method. This analysis uses multiple linear regression. Classic assumption tests such as normality, heteroscedasticity, multicollinearity and autocorrelation were used to process this research data. The research results show empirical evidence that leverage (DER), manager ownership, and audit committee have an effect, while profitability (ROE), liquidity (CR), and board of commissioners do not influence corporate social responsibility. Kolmogorov-Smirnov normality test results with Asymp. Sig. (2-tailed) shows that the data is normally distributed, with a significance value of 0.104 > 0.05. The research results also do not show symptoms of multicollinearity because the tolerance value is above 0.10 and the VIF is below 10. There is no heteroscedasticity problem because the significance value of each independent variable is greater than α (0.05). The research results also show that there is no autocorrelation problem between each regression variable with the Asmpy sig (2-tailed) value being 0.104 more than 0.05. Apart from that, the F test results of the five independent variables influence CSR simultaneously. The results of calculating the coefficient of determination (R2), which shows an R2 value of 0.910. This shows that ROE, CR, DER, board of commissioners, manager ownership and audit committee influence CSR by 91%. Additional factors not discussed in this study had an impact of 9%.
The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Cahyono, Yuli Tri; Benny Tjahjono; Mahameru Rosy Rochmatullah; Kusuma Wijayanto
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3045

Abstract

A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity. This research, therefore, aims to ascertain the impact of company growth, profitability, leverage, financial condition, and previous years’ audit opinions on the going concern audit opinions. The data used is quantitative. The real estate and property industry classification companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period were the objects of the research. Purposive sampling was used for the sampling, and 126 companies were obtained. The logistic regression analysis was employed in the data analysis method. According to the study findings, while previous year audit opinions had an impact, company growth, profitability, leverage, and financial condition had no impact on going concern audit opinion.
Analisis Laporan Keuangan Sebelum, Selama, Dan Sesudah Pandemi Covid-19 Untuk Mengukur Kinerja Keuangan (Studi Empiris Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Astuti, Fazila Agist; Cahyono, Yuli Tri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4424

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan sebelum, selama, dan sesudah pandemi Covid-19 pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Data yang digunakan adalah data sekunder dengan teknik pengambilan sampel menggunakan metode purposive sampling. Sampel yang dianalisis adalah sebanyak 30 perusahaan yang telah memenuhi kriteria sebagai unit observasi. Pengolahan data menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel current ratio dan debt to equity ratio berpengaruh, sedangkan variabel return on asset dan total asset turnover tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Aisy, Rihadatul Anisa Yani Ardi Saputri Astuti, Fazila Agist Atwal Arifin Atwal Arifin, Atwal Bella Puspitasari Benny Tjahjono Daryono Soebagiyo Devy Anggraeni Widya Putri Edy Purwo Saputro Eskasari Putri Fatya Athallah Dhisa Ramadhiarto Fereshti Nurdiana Fereshti Nurdiana, Fereshti Fierlanda Sheren Ayundha Wardani Firmansyah, Zaky Iqbal Ikawati Dya Lestari Indira M, Lestiyana Kusuma Wijayanto Lestiyana Indira M Mahameru Rosy Rochmatullah Nashirotun Nisa Nurharjanti Noviar Usman Varisi Pambudi, Indri Adi Permata, Muna Windiya Ega Pramesti, Andita Galuh Pratiwi, Rista Pribadi, Salsabilla Ayuningtias Puspita Suci Prasetyana Putri, Devy Anggraeni Widya Rahman, Sandy Fathur Resti Kurniasari Rihadatul Aisy Rizkiningtyas Saraswati Safitri, Amanda Nur Ali Sekar Ade Dyah Wirawati Setyorini, Putri Indah Sulis Mardiyanto Tia Putri Permatasari Triyono Triyono Triyono Triyono Widiatmoko, Dellen Adelya Widowati Dian Permatasari Yeni Septyani