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<![CDATA[PENGARUH MODAL KERJA BERSIH, PERTUMBUHAN PENJUALAN DAN TINGKAT UTANG TERHADAP PROFITABILITAS ]]>
<![CDATA[Erlina, Erlina]]>;
<![CDATA[Purwaningsih, Eny]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v7i3.3300
<![CDATA[Tujuan dilakukannya riset ini yaitu untuk menganalisa pengaruh modal kerja bersih, pertumbuhan penjualan dan tingkat utang terhadap profitabilitas. Terdapat variabel independen diantaranya modal kerja bersih memakai Net Working Capital, pertumbuhan penjualan menggunakan perbandingan penjualan tahun saat ini dikurangi penjualan tahun sebelumnya dan dibagi penjualan tahun sebelumnya, dan tingkat utang memakai Debt to Asset Ratio, serta variabel kontrol memakai ukuran perusahaan dengan logaritma natural keseluruhan aset serta variabel dependennya profitabilitas memakai Return On Equity. Sampel pada riset disini entitas sub sektor makanan dan minuman tercatat di Bursa Efek Indonesia periode 2018-2022 dengan metode non-purposive sampling. Pada riset ini terdapat 15 entitas yang mendukung kriteria sampel riset, sehingga didapatkan sebanyak 75 data laporan keuangan. Selanjutnya, hipotesis diuji dengan uji F, uji t serta koefisien determinasi. Uji riset memakai analisa regresi berganda dengan model persamaan regresi berganda. Berdasar temuan pengujian diketahui modal kerja bersih tidak berdampak pada profitabilitas, pertumbuhan penjualan berdampak positif pada profitabilitas dan tingkat utang berdampak negatif pada profitabilitas serta variabel kontrol ukuran perusahaan tidak berdampak terhadap profitabilitas pada entitas sub sektor makanan dan minuman tercatat di Bursa Efek Indonesia tahun 2018-2022.]]>
<![CDATA[Pengaruh Profitabilitas, Tingkat Utang Dan Rasio Kecukupan Modal Terhadap Harga Saham ]]>
<![CDATA[Purwaningsih, Eny]]>;
<![CDATA[Ninik Mulyani]]>
<![CDATA[ JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 1 (2023): September ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jirs.v1i1.27
<![CDATA[Riset ini bertujuan untuk mengetahui pengaruh profitabilitas, tingkat utang, dan rasio kecukupan modal terhadap harga saham pada entitas perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2021. Dalam penelitian ini variabel independen yang digunakan, yaitu profitablitas yang diproksikan oleh Return On Asset (ROA), tingkat utang yang diproksikan oleh Debt to Equity Ratio (DER), dan rasio kecukupan modal yang diproksikan dengan perbandingan ekuitas dengan aset tertimbang menurut risiko, dan variabel dependen, yaitu harga saham memakai harga penutupan (31 Mei t+1) berasal dari www.idx.co.id. Pada riset disini terdapat 25 entitas mendukung kriteria dari keseluruhan pengamatan ada 100 data memakai objek riset pada entitas perbankan tercatat diBEI selama 2018-2021. Metode analisis data yang digunakan, yaitu analisis regresi linear berganda dengan program SPSS. Hasil penelitian menunjukan bahwa variabel profitabilitas, tingkat utang, dan rasio kecukupan modal berdampak secara simultan pada harga saham di entitas perbankan tercatat diBEI periode 2018-2021. Temuan riset uji parsialnya menjelaskan profitabilitas dan rasio kecukupan modal berdampak positif pada harga saham. Tingkat utang tidak berdampak pada harga saham.]]>
<![CDATA[a, the Pengaruh Profitabilitas, Intensitas Modal dan Kompetensi Komisaris Independen Terhadap Penghindaran Pajak ]]>
<![CDATA[Purwaningsih, Eny]]>;
<![CDATA[Mardiana, Anis]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.53
<![CDATA[Tax avoidance is a right that does not violate the law (legal), but on the government side, tax avoidance is undesirable becauseit will reduce revenue for the state. so that the purpose of this study is to find out empirically about the effect of profitability,capital intensity, and competence of independent commissioners on tax avoidance either partially or simultaneously in food andbeverage manufacturing sub-sector companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This studyuses a type of causal research which is used to determine the relationship between cause and effect on two or more variables. Thesample in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchangefor the 2016-2020 period using the purposive sampling method. There are 14 companies that meet the criteria of the researchsample, so the sample is 70 financial statements. The results showed that partially there was a significant and significant effectof the profitability and capital intensity variables on tax avoidance, while the independent commissioner's competence variablehad no effect on tax avoidance. Simultaneously there is an effect of profitability, capital intensity, and competence of independentcommissioners on tax avoidance.]]>
<![CDATA[Pengaruh pertumbuhan Aset, Leverage, ukuran perusahaan dan Profitabilitas terhadap kebijakan Dividen ]]>
<![CDATA[Fatiyah, Riska Nurul]]>;
<![CDATA[Purwaningsih, Eny]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2134
<![CDATA[The ideal dividend policy divides current payouts and long-term growth equally. Thus, the purpose of this research is to determine the impact of asset growth, leverage, firm size, and profitability on empirical dividend policy for companies in the food and beverage subsector listed on the Indonesia Stock Exchange, either partially or concurrently, during 2016 until 2020. This analysis uses the form comparative causal analysis to determine the relationship correlation two or many variables. Purposive sampling was used to choose manufacturers with in food and beverage subsector that were posted here on Indonesia Stock Exchange between 2016-2020 as samples for this study. Obtained 8 corporations which meet qualifications for the research sample, then the sample can be obtained 40 financial statements. This research method uses multiple regression analysis. The results partially prove that the profitability variable (NPM) on dividend policy has had a positive and significant effect, other variables of asset growth (AG) and leverage (DER) have a negative and significant effect on dividend policy, and firm size (SF) have had no effect on dividend policy. Simultaneously, there influence for the variables on asset growth (AG), leverage (DER), firm size (SF), and profitability (NPM) for dividend policy was obtained..]]>
<![CDATA[Pengaruh profitabilitas, likuiditas, leverage, dan ukuran perusahaan terhadap nilai perusahaan ]]>
<![CDATA[Murti, Anissa Ulfianti]]>;
<![CDATA[Purwaningsih, Eny]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.2135
<![CDATA[Currently maximizing the company has become the goal of every company. This can be seen from the value of the stock, if the value of the stock is high then the value of the company will be good. This research aims to determine the effect of profitability, liquidity, leverage, and firm size on firm value. The method used in this research is causal analysis, two or more variables to determine the correlation between the two. The sampling technique used is purposive sampling. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. This research uses 70 sample data from 14 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis method used is multiple linear regression analysis. The test results show that profitability, liquidity, leverage, and firm size simultaneously affect firm value in the food and beverage sub-sector. Partially, profitability has a significant and positive effect on firm value, liquidity has a significant and positive effect on firm value, leverage has no effect on firm value, and firm size has a significant and positive effect on firm value.]]>
<![CDATA[Pengaruh agunan dan profitabilitas terhadap tingkat hutang perusahaan dimoderasi oleh umur perusahaan ]]>
<![CDATA[Nikolas, Samuel]]>;
<![CDATA[Purwaningsih, Eny]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.2136
<![CDATA[The capital structure is reflected in the ratio of total debt (short-term plus long-term) to total assets. Leverage is a comparison between a company's long-term funding between long-term debt and total assets. The level of debt is important for the company's business continuity, when the company experiences a funding deficit after using its own capital, the company will use debt as a source of funds from outside the company. There are factors that can affect debt levels such as COL, AGE and NPM. This study was conducted to determine the effect of COL and NPM moderated by the age of the company on the level of company debt. The gap theory in this study is that there are differences in results in profitability variables so that researchers are interested in re-examining to see the results. The population of this study used companies in the various industries sector for the 2016-2020 period amounted to 44 companies and the sample obtained was 11 companies using purposive sampling techniques. The analysis in this study used descriptive statistics, then the pituitary test used moderation regression analysis. The results of this study indicate that partially collateral has a negative effect on the level of debt, profitability has no effect on the level of debt, the age of the company strengthens the effect of collateral on the level of debt and the age of the company does not moderating the effect of profitability on debt levels.]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan, Leverage, dan Kompetensi Komisaris Independent terhadap penghindaran pajak ]]>
<![CDATA[Ariesta, Priscilla Gareen]]>;
<![CDATA[Purwaningsih, Eny]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2665
<![CDATA[Because of the advancement of the globalization era and the international trade economy, domestic taxpayers frequently invest some of their capital abroad. This study aims to examine and determine the effect of sales growth, debt levels, and the competence of independent commissioners on tax evasion, both partially and simultaneously, in property and real estate companies listed on the Indonesia Stock Exchange in the 2016–2020 period. Research uses the causal type to determine the relationship between cause and effect for two or more variables. There are 12 companies for 5 years that meet the research sample criteria, so the sample used is 36 financial statements. Partially, this research has found a positive effect of the sales growth variable on tax evasion; the leverage variable has a negative effect on tax evasion; and the independent commissioner's competence variable has no effect on tax evasion. However, simultaneously, the variables of sales growth, debt levels, and independent commissioners have an influence on tax evasion.]]>
<![CDATA[Pengaruh Profitabilitas, Total Arus Kas, Likuiditas Terhadap Harga Saham ]]>
<![CDATA[Simangunsong, Febriyanti]]>;
<![CDATA[Purwaningsih, Eny]]>
<![CDATA[ Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 4 : Juni (2024): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan ]]>
Publisher : <![CDATA[Shofanah Media Berkah ]]>
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<![CDATA[Stock prices reflect investors' expectations and have a significant influence on investors' decisions to invest or not to invest. Every investor needs to have knowledge about changes in stock trading. Some key data that investors can use to measure stock price movements include profitability, total cash flow, and liquidity. The relationship between the seller's and the buyer's share prices in the capital market is because the value of shares is always changing. The purpose of this research is to investigate how the relationship between stock price, profitability, total cash flow, liquidity relates to one another. The sample variable for this research is the food and beverage sub-sector entities listed on the IDX from 2018 to 2021. To select these companies using a porposive sampling method, and the criteria used only cover entities that issue financial reports from 2018 to 2021. Multiple regression analysis is used in the methodology This. This study shows that profitability, total cash flow, liquidity affect stock prices. Furthermore, the findings show that share prices are positively influenced by profitability, total cash flow, and liquidity.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Leverage, Rasio Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress ]]>
<![CDATA[Purwaningsih, Eny]]>;
<![CDATA[Safitri, Indah]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i2.17707
<![CDATA[This study aims to identify the factors that influence financial distress conditions, either simultaneously or partially in retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a type of causal comparative research. The sample in this study is the retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the sample criteria, so there are 50 financial statements. The factors tested in this study are profitability, liquidity, leverage, cash flow ratio and firm size. The results of the study show that partially the profitability variable (NPM) has a positive effect on financial distress, the liquidity (CR) has a negative effect on financial distress, the leverage variable (DER) has no effect on financial distress, the cash flow ratio (CFR) has a negative effect on financial distress and firm size (FS) has no effect on financial distress. Simultaneously there is an effect of profitability (NPM), liquidity (CR), leverage (DER), cash flow ratio (CFR), and firm size (FS) on financial distress.]]>
<![CDATA[PENGARUH EKSEKUTIF WANITA, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Purwaningsih, Eny]]>;
<![CDATA[Zelina, Riza]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v4i1.1622
<![CDATA[The purpose of this study is to find out empirically about the influence of female executives, capital structure, and profit growth on financial distress either partially or simultaneously in retail sub-sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research uses causal-comparative research which is used to determine the causal relationship between two or more variables. The sample in this study is retail companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the criteria of the research sample, so the sample is 50 financial statements. The results showed that partially there was a capital structure variable (debt to equity ratio) that had a negative effect on financial distress, profit growth variables had a negative effect on financial distress, and female executives had no effect on financial distress.Keywords: Female Executives, Capital Structure, Profit Growth, Financial Distress]]>
