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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Terapan Abdimas Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Manajemen Sistem Informasi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Akuntansi dan Governance Journal of Sustainable Community Development (JSCD) Jurnal Ilmiah Wahana Pendidikan Indonesian Journal of Society Engagement (IJSE) ETNIK : Jurnal Ekonomi dan Teknik Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Accounting and Finance Management (JAFM) Management Research Studies Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Mulia Pratama Jurnal Ekonomi dan Bisnis Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Economics and Strategic Management TECHNOVATE Journal of Economic Resilience and Sustainable Development Atestasi : Jurnal Ilmiah Akuntansi
Nuryati, Tutty
Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Kualitas Audit, Debt Default, dan Financial Distress terhadap Opini Audit Going Concern : (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Ajeng Putri Wahyuningtyas; Beti Nurbaiti; Endah Prewesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.3055

Abstract

This research aims to examine the influence of audit quality, debt default and financial distress on going concern audit opinions. The population in this research are Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange in 2020 - 2023. The sampling technique used was the purposive sampling method. The population in this study was 78 companies with 312 observations. This research was measured using SPSS 23 and tests were carried out, namely descriptive statistical analysis, classic assumption tests, namely multicollinearity tests, binomial logistic regression tests (overall model fit, goodness of fit and coefficient of determination or R2), hypothesis tests (partial tests and simultaneous tests). The results of this research show that audit quality has a negative effect on going concern audit opinion, debt default has a positive effect on going concern audit opinion, financial distress has no effect on going concern audit opinion.
Pengaruh Audit Fee, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit : (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Financials yang Terdaftar di BEI Tahun 2020-2023) Dina Erliana; Beti Nurbaiti; Endah Prawesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.3056

Abstract

This research aims to determine the influence of audit fees, audit rotation and company size on audit quality. The population used in this research is financial sector manufacturing companies listed on the Indonesia Stock Exchange 2020-2023. The sample in this research was 272 from 69 companies using a purposive sampling technique. The data collection method uses criteria that have been pioneered in this research with data analysis techniques using descriptive analysis tests, binomial logistic regression analysis tests and hypothesis testing. The results of this research show (1) Audit fees have a positive effect on audit quality, (2) Audit rotation has no effect on audit quality, (3) Company size has a negative effect on audit quality.
Dampak Profitabilitas, Arus Kas Operasi, dan Struktur Modal terhadap Return saham pada Perusahaan Sektor Food and Beverage Putri, Sela Dwi; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam era globalisasi, perusahaan dituntut untuk meningkatkan profitabilitas dan daya saing di pasar yang semakin ketat. Metode penulisan artikel Literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Mendeley, Google Scholar dan media online akademik lainnya. Penelitian ini bertujuan untuk menganalisis dampak profitabilitas, arus kas operasi, dan struktur modal terhadap return saham perusahaan di sektor food and beverage. Hasil kajian menunjukkan bahwa profitabilitas yang tinggi, diukur melalui Return on Assets (ROA), berpengaruh positif terhadap return saham. Arus kas operasi juga menunjukkan hubungan positif yang signifikan, mengindikasikan bahwa perusahaan yang mampu menghasilkan kas dari aktivitas operasional akan menarik minat investor. Struktur modal yang diukur dengan Debt to Equity Ratio (DER), hasilnya positif, di mana beberapa penelitian menunjukkan adanya pengaruh signifikan terhadap return saham. Temuan ini sejalan dengan teori yang menyatakan bahwa struktur modal dapat mempengaruhi persepsi risiko investor dan keputusan investasi mereka.  Penelitian ini memberikan wawasan bagi manajer dan investor tentang faktor-faktor yang mempengaruhi keputusan investasi dan kinerja pasar saham dalam sektor yang berkembang pesat ini.
Dampak Arus Kas Operasi, Profitabilitas, dan Capital Adequacy Ratio terhadap Return Saham pada Perusahaan Perbankan Anwar, Bunga Aprilia Salsabilla; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

Secara khusus, arus kas operasi yang kuat mencerminkan kemampuan perusahaan dalam menghasilkan kas dari aktivitas operasionalnya, yang dapat meningkatkan kepercayaan investor. Profitabilitas, yang diukur melalui laba akuntansi, menunjukkan bahwa bank yang lebih menguntungkan cenderung memberikan imbal hasil yang lebih tinggi kepada pemegang saham. Selain itu, capital adequacy ratio yang tinggi menggambarkan stabilitas dan ketahanan bank dalam menghadapi risiko finansial, sehingga menarik lebih banyak minat dari investor. Penelitian ini bertujuan untuk menganalisis dampak arus kas operasi, profitabilitas, dan capital adequacy ratio terhadap return saham pada perusahaan perbankan. Temuan ini memberikan wawasan penting bagi manajemen bank untuk fokus pada peningkatan kinerja keuangan serta bagi investor dalam pengambilan keputusan investasi. Penelitian ini menyimpulkan bahwa penguatan arus kas operasi, peningkatan profitabilitas, dan pemeliharaan rasio kecukupan modal yang baik dapat memaksimalkan nilai bagi pemegang saham di sektor perbankan.
Tax Planning for Article 21 Income Tutty Nuryati; David Pangaribuan; Defiani Nindasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.622

Abstract

Tax planning is an effort made by taxpayers or groups of taxpayers to regulate taxes, both income taxes and other taxes, so that they are in the lowest possible position as long as it is still possible by the provisions of the applicable tax regulations. The planning results are not the result of tax savings, tax avoidance, and tax smuggling, so the tax authorities can accept these results. By doing tax planning (tax planning), companies can get more significant income because the tax burden paid by the company is smaller than before doing tax planning. This research used descriptive and comparative methods with a qualitative approach to PT Khatulistiwa. It will show which of the three methods of calculating income tax article 21 is more profitable among the three methods, namely the net, gross, and gross up methods. The results show that from the calculation of Article 21 income tax using the net, gross, and gross up method, the most efficient method of income tax expense is the gross-up method because there is a tax allowance of Article 21 income tax given by the company to employees
Pendampingan Mewujudkan Kesadaran Wajib Pajak Bagi Penggiat UMKM Desa Gede Pangrango Kecamatan Kadudampit, Sukabumi Widiastuti, Ni Putu Eka; Idawati, Wiwi; Masri, Indah; Susilawati, Susilawati; Nuryati, Tutty; Khasanah, Uswatun; Saprudin, Saprudin; Kuswanto, Randy; Adrian Muluk, Muhammad; Kurniawan, Budi
Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i1.178

Abstract

This community service project conducted by the Jakarta area accounting lecturer forum team aims to increase tax awareness among Micro, Small, and Medium Enterprise (MSME) owners in the Gede Pangrango Tourism Village. The project conducted workshops, provided individual tax assistance, and advocated for policy changes. As a result, there is potential for a significant increase in tax awareness, improved tax compliance, and increased tax revenue following these activities. The project successfully established a sustainable tax education program for MSME owners in Gede Pangrango Village with several contributions, including: (1) increased tax knowledge and compliance; (2) empowerment of MSMEs; (3) improved quality of financial statements; (4) increased competitiveness of MSMEs, and (5) appreciation from the local government for the role of academics in assisting MSME owners to understand tax obligations.
Pengaruh Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan Nabilah, Jihan; Khasanah, Uswatun; Nuryati, Tutty
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.588

Abstract

Analysis of the theory behind how leverage and dividend policy affect business value is the main goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Signaling theory is the underlying hypothesis of this investigation. Leverage and dividend policy are two further explanatory variables that are mapped to effect business value. These findings demonstrate a divergent link of leverage and dividend policy on firm value, making it impossible to come to a consensus. This study also offers a more thorough explanation of several current events and can help with studies looking at the effects of leverage and dividend policy on firm value.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agretivitas Pajak Perusahaan Hanafairus, Lisita; Khasanah, Uswatun; Nuryati, Tutty
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.598

Abstract

The analysis of the theory behind tax planning, deferred tax liabilities, and current tax burden on earnings management is the goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Positive accounting theory is the foundation of this study. Liquidity and corporate size are supporting factors that affect aggression. These findings demonstrate a significant relationship between business size and aggressiveness that helps to reduce current expenditures. The occurrences that occur are described in further detail in this paper.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba Putri, Diana; Nuryati, Tutty; Rossa, Elia; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.962

Abstract

The purpose of this study was to determine and analyze the theory that explains the effect of profitability, deferred tax assets, tax planning and leverage on earnings management. This research uses the literature review method. This study presents a theoretical basis, other explanatory variables and the results of previous studies. The theory underlying this research is agency theory. The mapping of other explanatory variables that affect earnings management consists of profitability, deferred tax assets, tax planning and leverage. These results show different relationships between profitability, deferred tax assets, tax planning and leverage on earnings management so that no agreement is reached. This study provides more insight to explain the phenomenon that occurs.
Pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance Setyaningsih, Fitri; Nuryati, Tutty; Rossa, Elia; Marinda Machdar, Nera
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.983

Abstract

The purpose of this research is to find and analyze the theory which mentions the effect of profitability, leverage, and capital intensity on tax avoidance. This study uses a literature review methodology. In this study, the researcher presents reasons, other explanatory variables, and findings from previous literature. The theory behind this research is agency theory and exchange theory. Mapping of other explanatory variables that affect tax evasion consists of profitability, leverage, and capital intensity. These results state that there is a different relationship between profitability, leverage, and capital intensity on tax avoidance so that no agreement has been reached. This study provides detailed illustrations based on existing facts and can assist further research using profitability, leverage, and capital intensity on tax avoidance.
Co-Authors Achmad, Aisah Adrian Muluk, Muhammad Agatha Maharani Yulaeli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Antari Yuliana, Novi Anwar, Bunga Aprilia Salsabilla Ari Rahmawan Astrid Fitria Malik Ayu Permata Sari Azhara, Yarika Bagus Aditya, Ade Bagus Styoko Purwo Bernadetta Erika Tambunan Beti Nurbaiti Budi Kurniawan Cahya Kamila, Aulia Damayanti Miranda, Ilvina Defiani Nindasari Dewi Puspaningtyas Dewi, Atika Somantri Dian Surya Sampurna Diana Frederica Diana Putri Dina Erliana Dinanti, Dara Endah Prewesti Ningrum Fanny Khamillah Hasim Farah Aulia Ernawati Febrilda Putri Budiawan Hafizh, Muhammad Maulana Hanafairus, Lisita Handoko Sakti, Sri Herianti, Eva Herianti Hery Widijanto Husain Nurisman Indah Masri Indah Puspita Sari Joko Bagio Santoso Juhdi Ropiki Kamila, Sahla Khan, Muhammad Asif Khoirunnisa Heriana, Putri Kinasih, Estu Latiefah Juliacahya Lestari Lestari Machdar , Nera Marinda Manrejo, Sumarno Manrejo, Sumarno Sumarno Manurung , Adler Haymans Marinda Machdar, Nera Muhammad Hasbi Muhammad Luthfi Muhammad Rifa Nawawi Mukuan, Arthur Munir Munir, Munir Mutiah Mutiah Myana, Try Nabilah, Jihan Ni Putu Eka Widiastuti Ningrum, Aisyah Eka Ningrum, Endah Prawesti Novianti, Anita Nurbaiti, Beti Nurbaiti, Betti Nurbaiti, Betty Pangaribuan, David Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Puspaningrum, Endah Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Putri, Sela Dwi Putri, Yosi Ika Raden Mohamad Herdian Bhakti Rahmawati, Siska Aprilia Randy Kuswanto Refi Fadilla, Meisya Ria Restyananda Rimi Gusliana Mais Rimi Gusliana Mais Rosa, Elia Rossa, Elia Sakti, Sri Handoko Salsabila, Thoriqoh Sania Murtafia Dara Jati Sapridin, Sapridin Saprudin Saprudin, Saprudin Sembiring, Rinawati Setyaningsih, Fitri Sumarno Manrejo Sundari, Iska Ayu Susilawati, Susilawati Syamil, Ahmad Toto Aminoto Tri Widyastuti Triyani Ismayadi uswatun khasanah Uswatun Khasanah Wardani, Tiara Kusuma Wiwi Idawati Yozi, Vitra Yulaeli, Tri Yuyun Indah Cahyani