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PENGARUH STRUKTUR MODAL (DER), PROFITABILITAS (ROA) DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI KEPEMILIKAN MANAJERIAL (Studi Pada Perusahaan Manufaktur di BEI Tahun 2014-2018)â€ Nugroho, Prihasantyo Siswo; Sumiyanti, Tri; Astuti, Ratna Puji
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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ABSTRACTÂ The company's value is reflected in the company's stock price which is reflected in the bargaining power of the stock. Corporate growth is one indicator or measurement of how a company develops or grows within a certain period (Purwohandoko, 2017). The variables in this study are dependent variables: Firm Value, independent variables: Capital Structure, Company Size, Profitability, moderating variables: Managerial Ownership. This study aims to analyze the effect of capital structure, firm size, profitability on firm value with managerial ownership as moderating. The population in this study were all companies listed on the IDX totaling 596 companies. This study specializes in manufacturing companies in the Indonesia Stock Exchange with the study period starting from 2014 to 2018. The sample that can be examined in this study amounted to 195 companies. Based on the Moderating Regression Analysis analysis, the capital structure does not affect on firm value, firm size has a positive effect on firm value, profitability has a positive effect the value of the company. Whereas the moderating variable of managerial ownership is not capable of modifying all variables of capital structure, firm size and profitability of firm value.Keyword : Capital Structure, Company Size, Profitabilitas, Managerial Ownership, Firm Value

Analisis Permintaan Air Perusahaan Daerah Air Minum (Studi Empiris Pada PDAM Tirta Satria di Kota Purwokerto) Retnowati, Diah; Susanti, Eli; Astuti, Ratna Puji; Purnomo, Sodik Dwi; Lestari, Herwiek Diyah; Harsuti, Harsuti
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.8445

This study aims to analyze the effect of family income, number of family members, water use costs, length of time as a customer, yard area, other water sources, and installation costs on PDAM water demand in Purwokerto City. The research locations were four sub-districts in Purwokerto, including East Purwokerto, West Purwokerto, North Purwokerto, and South Purwokerto Districts. The research method used is multiple linear regression. The results showed that family income, number of family members, cost of water use, and yard area significantly positively affected PDAM water demand in Purwokerto City. Meanwhile, other water sources significantly negatively affect PDAM water demand. The length of time as a customer and installation costs do not affect PDAM water demand in Purwokerto City.

PENGARUH LIKUIDITAS, PRODUKTIVITAS, PROFITABILITAS, TERHADAP PERINGKAT SUKUK Astuti, Ratna Puji
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI: Studi Pada Perusahaan Manufaktur di BEI Tahun 2014-2017 Astuti, Ratna Puji
PRIMA EKONOMIKA Vol. 9 No. 2 (2018): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

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Nilai perusahaan tercermin dalam harga saham perusahaan yang tercermin dalamdaya tawar saham. Pertumbuhan perusahaan merupakan salah satu indikator ataupengukuran tentang bagaimana perusahaan berkembang atau tumbuh dalam periodetertentu (Purwohandoko, 2017). Variabel dalam penelitian ini adalah variabel terikat:Nilai Perusahaan, variabel independen: Struktur Modal, Ukuran Perusahaan,Profitabilitas, variabel moderasi: Kepemilikan Manajerial. Penelitian ini bertujuanuntuk menganalisis pengaruh struktur modal, ukuran perusahaan, profitabilitas padanilai perusahaan dengan kepemilikan manajerial sebagai moderasi. Populasi dalampenelitian ini adalah semua perusahaan yang terdaftar di BEI sebanyak 596perusahaan. Penelitian ini mengkhususkan pada perusahaan manufaktur di BursaEfek Indonesia dengan periode penelitian mulai dari tahun 2014 hingga 2017. Sampelyang dapat diteliti dalam penelitian ini berjumlah 195 perusahaan. Berdasarkananalisis Analisis Regresi Moderasi, struktur modal tidak berpengaruh pada nilai perusahaan, ukuran perusahaan berpengaruh positif terhadap nilai perusahaan,profitabilitas memiliki pengaruh positif terhadap nilai perusahaan. Sedangkanvariabel pemoderasi kepemilikan manajerial tidak mampu memodifikasi semuavariabel struktur modal, ukuran perusahaan dan profitabilitas nilai perusahaan.

Analisis Permintaan Air Perusahaan Daerah Air Minum (Studi Empiris Pada PDAM Tirta Satria di Kota Purwokerto) Retnowati, Diah; Susanti, Eli; Astuti, Ratna Puji; Purnomo, Sodik Dwi; Lestari, Herwiek Diyah; Harsuti
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 6 No. 2 (2023)
Publisher : PPJP ULM

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This study aims to analyze the effect of family income, number of family members, water use costs, length of time as a customer, yard area, other water sources, and installation costs on PDAM water demand in Purwokerto City. The research locations were four sub-districts in Purwokerto, including East Purwokerto, West Purwokerto, North Purwokerto, and South Purwokerto Districts. The research method used is multiple linear regression. The results showed that family income, number of family members, cost of water use, and yard area significantly positively affected PDAM water demand in Purwokerto City. Meanwhile, other water sources significantly negatively affect PDAM water demand. The length of time as a customer and installation costs do not affect PDAM water demand in Purwokerto City.

Pengaruh Profitabilitas, Leverage, dan Earning Pressure Terhadap Konservatisme Akuntansi dengan Kepemilikan Manajerial Sebagai Pemoderasi Adityaputra, Stephanus Andi; Astuti, Ratna Puji
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7224

This research aims to examine the effect of profitability, leverage, and earning pressure on accounting conservatism. The population in this study is the annually financial statements of technology sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection technique used purposive sampling. The samples that met the criteria were 26 companies with 78 observation data. The Moderated Regression Analysis (MRA) technique was used to test profitability, leverage, earning pressure on accounting conservatism and managerial ownership as a moderating variable. The results of the hypothesis test on the first hypothesis of the effect of profitability on accounting conservatism have a significance value of 0.000 < 0.05 indicating that profitability has a significant negative effect, while the second hypothesis of the effect of leverage on accounting conservatism has a significance value of 0.067 > 0.05 and the third hypothesis of the effect of earning pressure on accounting conservatism has a significance value of 0.297 > 0.05 meaning that leverage and earning pressure do not have a significant effect on accounting conservatism. Managerial ownership as a moderating variable is unable to moderate the effect of profitability, leverage, and earning pressure on accounting conservatism.

The Effect of Human Resource Competencies, Accounting Information Systems, Internal Control Systems, Characteristics of SMEs on the Quality of Financial Reports Nugroho, Prihasantyo Siswo; Ristianawati, Yuyun; Astuti, Ratna Puji
Journal of Economics and Public Health Vol 4 No 2 (2025): Journal of Economics and Public Health: June 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v4i2.7109

The purpose of this study was to determine the effect of human resource competencies , accounting information systems, internal control systems, and MSME characteristics on the quality of financial statements . The data in this study were collected by conducting a questionnaire survey on 100 MSME players in Pekalongan Regency) to analyze the role of human resource competency variables, accounting information systems , internal control systems , and MSME characteristics in improving the quality of financial reports . The data collection technique used a simple random sampling technique with the Slovin formula to obtain a sample of 100 MSME actors . The results of this study provides evidence that human resource competencies and accounting information systems have an influence on the quality of financial statements . Meanwhile , the internal control system and the characteristics of MSMEs have no influence on the quality of financial statements . So the influential variables in this study are human resource competencies and accounting information systems.

The Effect of Preliminary Return of Excess Value Added Tax on Value Added Tax Revenue: (Case Study of KPP Pratama Boyolali) Tjandra, Ronowati; Fajri, Ul'Ulya Zuhrufi; Muid, Dul; Astuti, Ratna Puji
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6698

This study aims to determine the suitability of the process flow of filing a preliminary tax return at KPP Pratama Boyolali under current regulations and provide evidence of the effect of preliminary tax returns on the annual tax revenue of KPP Pratama Boyolali. This research is a mixed method research. The data collected are data derived from interviews and document studies. This research uses analysis techniques in the form of interactive model and simple regression analysis using SPSS statistical tools. The results showed that the preliminary refunding process of Value Added Tax in KPP Pratama Boyolali was according to the existing regulations and the variable preliminary refunding of Value Added Tax had no significant effect on Value Added Tax revenue.

Meningkatkan Penjualan Di Era Digitalisasi Dengan Promosi Pemasaran Yang Efektif Pada KUB Yasinta Desa Sokawera Kabupaten Banyumas Surveyandini, Mayla; Astuti, Ratna Puji; Ria, Yecita
Jurnal Pengabdian Sosial Vol. 1 No. 6 (2024): April
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/tqpfv371

https://docs.google.com/document/d/1ZG2y3mtF1NL4HEwQ7Y5KNchHJdn03Ri3/edit?usp=drive_link&ouid=108040354618827391014&rtpof=true&sd=true

Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan yang Terdaftar di BEI Astuti, Ratna Puji; Murwani, Ani Sri; Erdi, Tio Waskito; Tjandra, Ronowati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5076

This research describes the results of research that investigates the effect of tax avoidance and leverage on company value in companies listed on the BEI (Indonesian Stock Exchange) using data from 2020 to 2022. Company value is measured using Tobin's Q while tax avoidance is proxied by the Cash Effective Tax Rate (CASH ETR). Using data from 81 companies or 243 observations, selected through the purposive sampling method. The data testing method used is multiple linear regression analysis. Based on the results of the t test on the first hypothesis, the effect of tax avoidance on company value has a significance value of 0,204 > 0,05 and the second hypothesis on the effect of leverage on company value has a significance value of 0,00 < 0,05. The study finds evidence that tax avoidance has no effect on company value, while leverage has an effect on company value. Simultaneously, tax avoidance, and leverage have a significant effect on company value.

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