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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.
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 Informasi Akuntansi Terhadap Harga Saham pada Perusahaan Manufaktur Sulis Mardiyanto; Yuli Tri Cahyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.5480

Abstract

This study aims to analyze the impact of Earnings Per Share (EPS), Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Price Book Value (PBV) on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research employs a quantitative method with secondary data sourced from the companies’ financial statements published on the IDX official website. The sample is selected using purposive sampling with criteria that include companies that publish complete financial statements, use Rupiah as their currency, and report profits during the study period. The analysis technique used is multiple linear regression. The results indicate that EPS significantly affects stock prices, while NPM, DER, and PBV do not show significant influence.
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; Yuli Tri Cahyono
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.
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.