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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Lemhannas RI Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Sigit Mareta Sigit Mareta
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF RETURN ON EQUITY, DEBT EQUITY RATIO, CURRENT RATIO, FIRM SIZE, AND PRICE EARNING RATIO ON STOCK PRICES OF MANUFACTURING COMPANIES IN THE CEMENT SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2022) Vivi Demitria Olla; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

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Abstract

The capital market in Indonesia currently shows progress for the Indonesian economy. The capital market plays a crucial role as a means for business financing or obtaining funds from investors. Cement companies often serve as major contributors to a country's economy. This research aims to examine the influence of Return On Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Firm Size, and Price Earning Ratio (PER) on the stock prices of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange during the period 2018-2022. The sample used consists of 6 companies. The research results provide evidence that Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR) have an impact on stock prices. However, Firm Size and Price Earning Ratio (PER) do not affect stock prices. This research can enhance our understanding of the variables influencing stock prices.
DETERMINANTS OF TAXPAYER COMPLIANCE FACTORS IN BOTTLED DRINKING WATER COMPANIES Dantarini Mutiasari; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

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This study aims to test whether the level of understanding of taxation, understanding of tax accounting, application of accounting and tax systems affects taxpayer compliance. This research is expected to contribute to increasing the level of compliance of taxpayers to the State. This research method uses a quantitative approach in associative form with the collection of questionnaire result data. The population in this study was determined by purposive sampling technique, where data obtained from the distribution of questionnaires. The data is used as primary data. The data analysis used was multiple linear regression with the help of SPSS 24 software. In this study obtained the results that understanding taxation, understanding tax accounting, application of accounting systems and taxes simultaneously to taxpayer compliance. Understanding taxation, understanding tax accounting has a significant effect on taxpayer compliance, while the application of accounting and tax systems does not have a significant effect on taxpayer compliance.
Mediating Role of Financial Transparency in Strengthening Economic Resilience Sigit Mareta; C.M. Doktoralina; Lestari; Ranita Puspita Sari; Peter A.M.A. Christsetyo
Jurnal Lemhannas RI Vol 13 No 1 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i1.1071

Abstract

Purpose: This study investigates the relationship between Corporate Social Responsibility (CSR) and economic resilience in coastal communities in Indonesia, with particular attention to the mediating role of financial transparency. It aims to examine how the economic, social, and environmental dimensions of CSR contribute to resilience in ecologically fragile and socio-economically vulnerable areas. Design/Methodology/Approach: This research adopts a quantitative design based on a causal model. Data were obtained through structured questionnaires administered to 100 respondents in Segarajaya Village, Bekasi Regency. Multiple linear regression was employed to analyse the direct and mediating effects of CSR and financial transparency on economic resilience. Findings: The results reveal that social CSR significantly contributes to both economic resilience and financial transparency. Environmental CSR enhances transparency but does not have a direct impact on resilience, while economic CSR demonstrates no significant effect. Financial transparency independently influences resilience yet does not mediate the relationship between CSR and resilience. Originality/Value: This study offers a novel contribution to CSR scholarship by incorporating financial transparency as a key factor in evaluating CSR effectiveness. It provides practical recommendations for developing community-oriented CSR strategies aligned with national development goals, regulatory mandates, and the broader framework of non-military national resilience. The findings emphasise the importance of financial governance in promoting inclusive and sustainable development in coastal regions.
THE INFLUENCE OF COMPANY SIZE, PUBLIC ACCOUNTING FIRM SIZE, AND PROFITABILITY ON AUDIT REPORT LAG Susanti, Lena; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 2 (2024): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59832/jpmk.v4i2.227

Abstract

This research aims to investigate company size, KAP size, and profitability on Audit Report Lag. The research sample is derived from 74 companies in the Basic and Chemical Sector listed on the Indonesia Stock Exchange (BEI) during the period from 2019 to 2022. The study investigates the influence of company size, KAP size, and profitability on Audit Report Lag. The research methodology employed is quantitative research using SPSS version 26, 2019. The research type used is causal research, aimed at testing hypotheses regarding the influence of one or more independent variables on another dependent variable. The research findings state that Company Size, Audit Firm Size, and Profitability do not significantly impact the Audit Report Delay in companies within the Basic and Chemical Industry sector listed on the Indonesia Stock Exchange From 2019 to 2023.
The Influence of Profitability, Solvency, Company Size, and Audit Tenure on Going Concern Audit Opinions (A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022) Candra, Handy; Sigit Mareta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2730

Abstract

The purpose of this research is to determine the extent of the influence of company profitability, the company's methods of solvency in fulfilling its obligations, company size, and the relationship between clients and auditors on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2022. This study uses a descriptive quantitative method with purposive sampling and employs IBM Statistic SPSS Ver 27 for logistic regression measurement. The results of this research indicate that solvency and company size affect going concern audit opinions, whereas profitability and audit tenure do not affect going concern audit opinions.
Influence of Audit Opinion, Cap Size, Financial Distress, and Company Size on Auditor Switching: (Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange for the 2019-2022 Period). Rina Rina; Sigit Mareta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2737

Abstract

This study aims to examine the influence of Auditor Opinion, KAP Size, Financial Difficulty and Profitability on Auditor Change in Various Industrial Sector Manufacturing Companies listed on the Indonesian Stock Exchange. The independent variables in this research are Auditor Opinion, Financial Difficulty and KAP Size. The dependent variable is Auditor Change. The population of this research includes all various industrial companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was purposive sampling. The data analysis method used is logistic regression with SPSS version 27. The total sample for this research is 176 companies. The data collection technique uses the documentation method via the official IDX website: www.idx.co.id. The results of this research have implications for accounting knowledge, especially in the field of auditing, by providing empirical evidence regarding the influence of audit opinion, KAP size, financial difficulties and company size on auditor turnover
Co-Authors C.M. Doktoralina Candra, Handy Dantarini Mutiasari Lestari Peter A.M.A. Christsetyo Ranita Puspita Sari Rina Rina Susanti, Lena Vivi Demitria Olla