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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Akuntansi dan Keuangan Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Prosiding Seminar Nasional Darmajaya Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Aplikasi Manajemen dan Bisnis (JAMB)
Anik Irawati
Department of Accounting, Insitute of Informatics & Business Darmajaya Bandar Lampung
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

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PENGARUH THIN CAPITALIZATION, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVOIDANCE Swissia, Pebrina; Irawati, Anik; Khoiriyah, Yaumil
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13968313

Abstract

This research was to determine the effects of Thin capitalization, Leverage, and Liquidity on Tax Avoidance in Non-Cyclical Consumer Companies in Indonesia during the period 2020 to 2021. The method used was quantitative descriptive using SPSS ver 26. The population was non-cyclical consumer companies registered inIndonesian Stock Exchange (BEI) for the 2020-2022 period. Sample selection using purposive sampling resulted in 62 companies as research samples. The research results showed that Thin Capitalization has a significant effect on Tax Avoidance. Meanwhile, Leverage and Liquidity have no significant effect on Tax Avoidance.Keywords: Thin Capitalization, Leverage, Liquidity, Tac Avoidance  
PENGARUH TINGKAT KESEHATAN BANK TERHADAP HARGA SAHAM Swissia, Pebrina; Irawati, Anik; Khoiriyah, Yaumil
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430172

Abstract

Bank health level is an important indicator that reflects the stability and financial performance of a banking institution, which can ultimately affect investor perceptions of the bank's shares. This study aims to analyze the effect of bank health level on stock prices in banks listed on the Indonesia Stock Exchange. The research method used is quantitative with a multiple linear regression approach. Bank health level is measured using the Risk-Based Bank Rating (RBBR) method which includes risk factors (risk profile), governance (GCG), profitability (earnings), and capital. Secondary data were obtained from the bank's annual financial reports for the period 2021–2023. The results of the study show that the risk profile and capital variables do not have a significant effect on stock prices, while the GCG and earnings variables have a significant positive effect. The conclusion of this study is that some components of bank health level affect stock prices, so information about the bank's internal performance needs to be a primary concern for investors in making investment decisions.. Keywords: bank health level, stock price, RBBR, GCG, earnings
Dampak Inklusi Keuangan Terhadap Literasi Keuangan dan Financial Technologi Di IIB Darmajaya Irawati, Anik; Putra, Dedi; Swissia, Pebrina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12962

Abstract

This study aims to determine the effect of Financial Literacy and Financial Technology on Student Financial Inclusion at IIB Darmajaya. This research is quantitative and the research data used are primary and secondary data. The population in this study were students majoring in Accounting with a concentration in finance. The sampling technique used is the sholving method, in order to obtain 86 students at IIB Darmajaya Accounting Department to be respondents. The analytical method used is descriptive analysis and multiple linear regression analysis. The data was processed statistically with the t test model. The results of this study indicate that the variables of financial literacy and financial technology simultaneously have a significant effect on the financial inclusion of students in North Sumatra. Partially, the variables of financial literacy and financial technology have a positive and significant effect on the financial inclusion of students at IIB Darmajaya.
Co-Authors Arindalita Ajani Dedi Putra Dedi Putra Dedi Putra Dedi Putra Khoiriyah, Yaumil M. Ariza Eka Yusndera Mohd Fazli Mohd Sam Nolita Yeni Siregar Novi Hariyadi Sudibyo Nurasri, Agni Pebrina Swissia pebrina swissia Pebrina Swissia Pebrina Swissia, Pebrina Ramadhaniyah, Rieka Reva Meiliana RICO ARDIANSHAH Wike Mardiana