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Pengaruh Pendapatan Asli Desa, Dana Desa, Dan Bagi Hasil Pajak Retribusi Terhadap Belanja Desa Bidang Kesehatan Pratiwi, Rista; Cahyono, Yuli Tri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (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.v5i2.5085

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan asli desa (PADes), dana desa (DD), dan bagi hasil pajak retribusi (BHPR) terhadap belanja desa bidang kesehatan, pada pemerintah desa di kabupaten klaten yang terdiri dari 391 desa pada periode tahun 2020 sampai dengan tahun 2022. Teknik pengambilan sampel yang digunakan pada penelitian ini menggunakan sampling jenuh, yaitu teknik penentuan sampel yang menjadikan semua anggota populasi sebagai sampel. Hasil penelitian memberikan bukti empiris dapat disimpulkan  bahwa variabel PADes, dan BHPR tidak berpengaruh terhadap belanja desa bidang kesehatan pada APBDes Kabupaten Klaten, sedangkan variabel DD berpengaruh signifikan terhadap belanja desa bidang kesehatan pada APBDes Kabupaten Klaten.
PENGARUH INFLUENCER, BRAND IMAGE, PRICE, DAN PRODUCT QUALITY TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE DENGAN LIFESTYLE SEBAGAI VARIABEL MODERATING Yeni Septyani; Yuli Tri Cahyono
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.652

Abstract

This study aims to analyze the influence of influencers, brand image, price, and product quality on purchase decisions in e-commerce with lifestyle as a moderating variable. This study uses a quantitative approach method with purposive sampling techniques. The type of data in this study is primary data with a collection method through questionnaires that have been made by researchers. The distribution of the questionnaire was carried out through a google form with a total of 102 respondents. The results of the study provide empirical evidence that influencers and product quality are influential, while brand image and price have no effect on purchase decisions in e-commerce. Furthermore, lifestyle is not able to moderate between influencers, price, and product quality, while lifestyle is able to moderate between brand image and purchase decisions in e-commerce
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, TAX PLANNING, DAN PROFITABILITY TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI BERDASARKAN IDX-IC Puspita Suci Prasetyana; Yuli Tri Cahyono
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.653

Abstract

This study aims to determine the effect of the implementation of good corporate governance, tax planning, and profitability on tax avoidance in energy sector companies based on the IDX-IC for the 2021-2023 period. The type of research is quantitative. The sampling technique used in this study is purposive sampling. A total of 85 companies have met the criteria as observation units. The analysis method used is multiple linear regression. The results of the study provide empirical evidence that tax planning has an effect, while audit quality, audit committee, and profitability have no effect on tax avoidance
PENGARUH INVESTMENT OPPORTUNITY SET, PERTUMBUHAN LABA, KONSERVATISME AKUNTANSI, DAN KOMITE AUDIT TERHADAP KUALITAS LABA Bella Puspitasari; Yuli Tri Cahyono
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.663

Abstract

This study aims to find out and analyze the influence of investment opportunity set, profit growth, accounting conservatism, and audit committee on profit quality. This type of research is quantitative research, the population in this study is the financial statement data of property, real estate, and building construction companies listed on the IDX as many as 109 companies. The sampling method with the purposive sampling method was obtained by 48 companies as samples. Data processing uses multiple linear regression analysis. The results of the data analysis show that accounting conservatism has an effect, while IOS, profit growth, and the audit committee have no effect on profit quality. The results of this study are expected to be considered for evaluation in decision-making, as well as as reference material for future research
Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kebijakan Utang Terhadap Nilai Perusahaan: Studi Empiris pada Property and Real Estate Company yang Terdaftar di Bursa Efek Indonesia Fierlanda Sheren Ayundha Wardani; Cahyono, Yuli Tri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6406

Abstract

The aim of this research is to test and analyze the influence of profitability, company size, and debt policy on firm value. This research was tested with a sample of 68 property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sampling method uses purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The findings indicate that profitability, company size, and debt policy have a impact on firm value.
Pengaruh Eco-Efficiency, Carbon Emissions Disclosure, dan Profitability Terhadap Nilai Perusahaan: Studi Kasus pada Sektor Perusahaan Infrastruktur yang Terdaftar di BEI Periode 2021-2023 Resti Kurniasari; Yuli Tri Cahyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6515

Abstract

The purpose of this study is to examine and analyze the effect of eco-efficiency, carbon emissions disclosure, and profitability on the value of the company. Hypothesis testing was conducted with a sample of 62 infrastructure companies registered with IDX-IC for the period 2021-2023. Sampling method using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that carbon emission disclosure has an effect on the value of the company, while eco-efficiency and profitability have no effect.
Pengaruh Strategi Bisnis, Kinerja Perusahaan, Pertumbuhan Perusahaan, dan Kualitas Audit Terhadap Manajemen Laba Pramesti, Andita Galuh; Cahyono, Yuli Tri
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6572

Abstract

Manajemen laba merupakan suatu tindakan yang sengaja dilakukan oleh manajemen dalam proses penentuan keuntungan suatu perusahaan, biasanya dilakukan untuk memaksimalkan kesejahteraan perusahaan itu sendiri. Penelitian ini bertujuan untuk menganalisis pengaruh strategi bisnis, kinerja perusahaan, pertumbuhan perusahaan, dan kualitas audit terhadap manajemen laba pada perusahaan property and real estate di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 70 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa hasil penelitian menunjukkan bahwa strategi bisnis, kinerja perusahaan berpengaruh terhadap manajemen laba, sedangkan pertumbuhan perusahaan dan kualitas audit tidak berpengaruh terhadap manajemen laba.Kata Kunci: manajemen laba, strategi bisnis, kinerja perusahaan, pertumbuhan perusahaan, kualitas audit
PENGARUH PROFITABILITY, LEVERAGE, SALES GROWTH, FIRM SIZE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER NON-CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Setyorini, Putri Indah; Cahyono, Yuli Tri
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.723

Abstract

Firm value is a description of investor confidence in the company through the process of activities for several years, namely when certain conditions have been achieved by a company. This study aims to determine the influence of profitability, leverage, sales growth, firm size, and corporate social responsibility on firm value. This study uses a quantitative method approach. The population in this study is non-cyclical consumer companies listed on the IDX in the 2021-2023 period. Sample selection was carried out using the purposive sampling method. The data analyzed is secondary data data. Data analysis uses multiple linear regression.  The results showed that the variables of profitability and leverage had an effect, while sales growth, firm size, and CSR had no effect on firm value
The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing Cahyono, Yuli Tri; Putri, Devy Anggraeni Widya; Nurharjanti, Nashirotun Nissa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13597

Abstract

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing
The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Maledominated Industry Permatasari, Widowati Dian; Cahyono, Yuli Tri; Arifin, Atwal
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17949

Abstract

The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that the presence of a women on board has a significant positive impact on the company’s financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company’s accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.