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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Scientia Jurnal Pengabdian Masyarakat Asia Journal Of Business, Finance, and Economics (JBFE) ProBisnis : Jurnal Manajemen Jurnal Pengabdian Masyarakat Indonesia (JPMI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Journal of Accounting Taxing and Auditing (JATA) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi, Akuntansi dan Perpajakan
Nastiti Rizky Shiyammurti
Universitas Telkom
Arts Humanities 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 Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH FREE CASH FLOW, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS KOMPAS100 TAHUN 2015-2016 NASTITI RIZKY SHIYAMMURTI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 02 (2020): Vol 04 No. 2 2020
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.089 KB) | DOI: 10.35915/accountia.v4i02.506

Abstract

Dalam perkembangan bisnis setiap perusahaan dimana tujuan utama perusahaan adalah untuk mendapatkan keuntungan tentu saja aktivitas operasional dalam menjalankan bisnis perusahaan harus didukung oleh aturan dan prosedur yang dimana dalam menjalankan prosedur tersebut harus disertai dengan tindakan manajemen yang baik dan sesuai dengan aturan yang berlaku, dengan implementasi yaitu manajemen tidak melakukan tindakan manajemen laba. Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow, Ukuran Perusahaan dan Leverage terhadap Manajemen Laba pada perusahaan-perusahaan di Indonesia yang terdaftar di Indeks Kompas100. Pengumpulan data menggunakan metode purposive sampling terhadap perusahaan yang terdaftar dalam Indeks Kompas100 selama tahun 2015-2016. Terdapat 69 perusahaan yang konsisten terdaftar dalam Indeks Kompas100. Jumlah keseluruhan sampel dalam penelitian ini yaitu 138. Metode analisis yang digunakan adalah regresi berganda. Langkah utama yang dilakukan dalam penelitian ini adalah uji asumsi klasik dilakukan terlebih dahulu lalu melakukan Uji Chow, Uji Hausman dan Uji LM (Lagrange Multiplier) untuk mengetahui model yang mana yang lebih baik untuk digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara statistik signifikan antara free cash flow, ukuran perusahaan dan leverage terhadap manajemen laba secara simultan. Selain itu, free cash flow memiliki pengaruh secara statistik signifikan terhadap manajemen laba secara parsial. Sedangkan ukuran perusahaan tidak memiliki pengaruh secara statistik signifikan terhadap manajemen laba secara parsial dan leverage tidak memiliki pengaruh secara statistik signifikan terhadap manajemen laba secara parsial
PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR TERHADAP AUDIT DELAY Fanisa Tris Wandani; Nastiti Rizky Shiyammurti; Dwi Anggraeni Saputri
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 1 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i1.1062

Abstract

AbstractThis study aims to examine the effect of firm size, profitability and auditor's opinion on audit delay. The sampling technique used was purposive sampling. The data collected is secondary data. Prior to data analysis, prerequisite analysis tests were carried out which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. The data analysis technique used is multiple linear regression analysis. Based on the X1 t test, it can be seen that the size of the company is 0.014 which is smaller than 0.05. It can be concluded that company size has a significant effect on audit delay, then H1 is accepted. Based on the X2 t test, it is known that the audit opinion is 0.013 which is less than 0.05. It can be concluded that audit opinion has a significant effect on audit delay, then H2 is accepted. Keywords: Company Size, Profitability, Auditor Opinion, Audit Delay AbstrakPenelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas dan opini auditor terhadap audit delay. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang dikumpulkan merupakan data sekunder. Sebelum dilakukan analisis data terlebih dahulu diadakan pengujian prasyarat analisis yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda.   Berdasarkan uji t X1 dapat diketahui bahwa ukuran perusahaan sebesar 0.014 lebih kecil dari 0.05.  Hal ini dapat disimpulkan bahwa ukuran perusahaan berpengaruh signifikan terhadap audit delay, maka H1diterima. Berdasarkan uji t X2 diketahui bahwa opini audit sebesar 0.013  lebih  kecil  dari  0.05. Hal  ini  dapat  disimpulkan  bahwa  opini audit berpengaruh signifikan terhadap audit delay, maka H2 diterima. Kata kunci: Ukuran Perusahaan, Profitabilitas, Opini Auditor, Audit Delay 
DAMPAK PANDEMI COVID-19 DI PT. BURSA EFEK INDONESIA ( BEI ) Nastiti Rizky Shiyammurti
Journal of Accounting Taxing and Auditing (JATA) Vol 1, No 1 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v1i1.268

Abstract

Penelitian ini dilakukan untuk mengetahui dampak virus pandemi COVID-19 di Indonesia terhadap inflasi, suku bunga, serta indeks harga saham gabungan di PT. Bursa Efek Indonesia. Virus pandemi COVID-19 adalah penyakit menular yang disebabkan oleh SARS-CoV-2. Virus Pandemi COVID-19 memiliki dampak besar pada Indonesia, termasuk dalam nilai tukar ekonomi, sosial-budaya, dan rupiah. Hasil penelitian ini dapat disimpulkan bahwa virus pandemi COVID-19 di Indonesia telah menurunkan perekonomian Indonesia karena penurunan Indeks Harga Saham Gabungan. Bursa Efek Indonesia dan kenaikan suku bunga dan tingkat inflasi di Indonesia. Kata Kunci: Indeks Harga Saham, Inflasi, Suku Bunga, Nilai Tukar 
The Effects of Profitability, Liquidity and Company Growth on Going Concern Audit Opinion Nastiti Rizky Shiyammurti
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.259

Abstract

This research was conducted on manufacturing companies listed on the IDX in 2019. The purpose of this study was to see the effect of Profitability, Liquidity and Company Growth on Going Concern Audit Opinions. The purpose of this study is to determine the effect of profitability, liquidity and company growth on the Going Concern audit opinion of manufacturing companies listed on the IDX in 2019 . The population in this research is manufacturing companies listed on the IDX in 2019, with a sample of 32 companies. The type of research data used is secondary data. Sampling technique using purposive sampling method. The research design uses descriptive and associative methods. The results of the (partial) influence calculation can be seen from the results of the -2 Log likelihood value of 14.412 with the Cox&Snell R Square value of 0.341 (34.1%) and the value of Negelkerke R Square of 0.588 (58.8%). This means that the independent variables namely Profitability, Liquidity and Company Growth are able to explain the variation of the dependent variable namely Going Concern Audit Opinion of 58.8% while the rest is explained by other factors outside this study.  The research results can be seen from the results of the chi-square value of 13.326 with a df of 3 and significance has a probability value of 0.004 which is smaller than 0.05 so that hypothesis 3 is accepted. It can be concluded that Profitability, Liquidity and Company Growth have a negative effect simultaneously on the Going Concern Audit Opinion.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF BUMD, WEST JAVA PROVINCIAL GOVERNMENT FINANCIAL INSTITUTIONS Jejen Jaenudin; Nastiti RIzky Shiyammurti
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1756

Abstract

The low financial performance of BUMDs in West Java province has become a problem that has received intensive attention from various groups. This is because the low financial performance causes the contribution of Regional Original Income (PAD) from existing BUMDs to be low. Of course this is not worth the investment made by the provincial government or level 2 local government, where the funds come from the people who should be held accountable. Based on the results of interviews with BPKP, the Governor of West Java, the Provincial DPRD and other stakeholders, it can be concluded that the factor for the low financial performance of BUMDs in West Java is the problem with the implementation of Good Corporate Governance ( GCG). This study aims to analyze the effect of GCG (institutional ownership, audit committee and board of commissioners / supervisors) on financial performance at BUMD in West Java by using Return on Assets (ROA) as a proxy for measuring financial performance. Based on literature studies, the majority of related research is conducted on companies listed on the Indonesia Stock Exchange (IDX), companies that are included in the Corporate Governance Perception Index (CGPI) and BUMNs so that this research conducted on BUMD will provide additional references from existing ones. The method of this research is panel data regression where one has to find an appropriate estimation model. Is the dominant common effect model, fixed effect model or random effect model. After that, the chow test, lagrange multipler test and hausman test were carried out. The next stage is the normality test, multicollinearity test, heteroscedasticity test and autocoleration test. The last is the interpretation stage in the form of adjusted R Square test, F test, Partial T test, Goodness of Fit test (hypothesis test). It is hoped that this research can provide recommendations to BUMD regarding the management of Good Corporate Governance in order to produce good financial performance. In terms of the level of technology absorption, it can be concluded that this research has reached stage 3. The main challenge of this research is the availability of data from 27 cities/regencies in West Java, so that the researcher makes a roadshow scenario to each city-district for data requests if the data is not readily available. complete at the Bureau that handles BUMD at the West Java Provincial Government.
Analisis Faktor Penurunan Kualitas Pelaporan Keuangan BUMD Jawa Barat Pada Masa Pandemi Covid-19 Jejen Jaenudin; Nastiti Rizky Shiyammurti
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4538

Abstract

Rendahnya kinerja keuangan pada BUMD-BUMD di lingkungan provinsi Jawa Barat telah menjadi permasalahan yang cukup mendapat perhatian intensif dari berbagai kalangan. Hal ini dikarenakan, rendahnya kinerja keuangan mengakibatkan kontribusi Pendapatan Asli Daerah (PAD) dari BUMD-BUMD yang ada menjadi rendah. Tentu hal ini tidak setimpal dengan investasi yang dilakukan oleh pemerintah provinsi maupun pemerintah daerah tingkat 2, dimana dana berasal dari rakyat yang seyogyanya harus dipertanggjawabkan. Berdasarkan hasil wawancara dengan BPKP, Gubernur Jawa Barat, DPRD Provinsi dan stakeholder lainnya disimpulkan bahwa faktor rendahnya kinerja keuangan BUMD di Jawa Barat adalah adanya permasalahan pada penerapan Good Corporate Governance (GCG). Penelitian ini bertujuan untuk menganalisis pengaruh GCG (kepemilikan institusional, komite audit dan dewan komisaris/pengawas) terhadap kinerja keuangan pada BUMD di Jawa Barat dengan menggunakan Return on Asset (ROA) sebagai proksi pengukuran kinerja keuangan. Berdasarkan studi literatur, penelitian yang berhubungan mayoritas dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), terhadap perusahaan yang masuk Corporate Governance Perception Index (CGPI) serta BUMN sehingga penelitian ini yang dilakukan pada BUMD akan memberi tambahan referensi dari yang telah ada. Metode penelitian ini adalah regresi data panel dimana harus mencari model estimasi yang sesuai/tepat. Apakah dominan common effect model, fixed effect model atau random effect model. Setelah itu dilakukan pengujian chow test, lagrange multipler test dan hausman test. Tahap berikutnya yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokolerasi. Terakhir adalah tahap interpretasi yang berupa uji adjusted R Square, Uji F, Uji T Parsial, uji Goodness of Fit (uji hipotesis). Diharapkan penelitian ini dapat memberikan rekomendasi kepada BUMD terkait pengelolaan Good Corporate Governance agar menghasilkan kinerja keuangan yang baik. Dari sisi tingkat kesiapanterapan teknologi, dapat disimpulkan bahwa penelitian ini telah sampai pada tahap 3. Tantangan utama penelitian ini adalah ketersediaan data dari 27 kota/kabupaten di Jawa Barat sehingga peneliti membuat skenario roadshow ke tiap kota-kabupaten untuk permohonan data apabila data tidak tersedia secara lengkap di Biro yang menangani BUMD pada Pemprov Jawa Barat. Hasil penelitian menunjukkan bahwa dewan komisaris tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan, komite audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan dan kepemilikan institusional tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan.
The Effect Of Return On Equity (Roe), Current Ratio (Cr), And Leverage On Financial Distress (Study On Transportation Companies Listed On The Idx For The 2016-2021 Period) Nastiti Rizky Shiyammurti; Adde Syamsiyyah Az-Zahra
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4539

Abstract

Penelitian ini dilakukan pada perusahaan transportasi yang terdaftar di BEI tahun 2016-2021. Tujuan penelitian ini adalah untuk mengetahui pengaruh Return on Equity (ROE), Current Ratio (CR), dan Leverage Terhadap Financial Distress pada perusahaan transportasi yang terdaftar di BEI tahun 2016-2021. Populasi dalam peneltian ini adalah perusahaan transportasi yang terdaftar di BEI tahun 2016-2021, dengan sampel sebanyak 12 perusahaan. Jenis data penelitian yang digunakan adalah data sekunder. Teknik pengambilan sampel menggunakan metode purposive sampling. Desain Penelitian menggunakan metode deskriptif dan asosiatif. Hasil penelitian menunjukkan bahwa secara parsial Return On Equity (ROE), Current Ratio (CR), dan Leverage memiliki pengaruh positif dan signifikan terhadap Financial Distress. Adapun hasil penelitian secara simultan menunjukkan bahwa secara simultan Return On Equity (ROE), Current Ratio (CR), dan Leverage memiliki pengaruh yang signifikan terhadap Financial Distress dengan koefisien determinasi sebesar 0,117252 atau 11.7252 % kemudian sisanya 88,2748 atau 0,882748% dipengaruhi oleh variabel lain yang berada di luar penelitian ini. Dapat disimpulkan bahwa Return on Equity (ROE), Current Ratio (CR), dan Leverage berpengaruh positif secara bersama-sama (simultan) terhadap Financial Distress.
THE INFLUENCE OF SALES AND OPERATIONAL COSTS ON NET INCOME (CASE STUDY ON TEXTILE AND GARMENT SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2015 - 2022) Nastiti Rizky Shiyammurti; Sindy Supartini
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

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

Abstract

This study aims to determine the effect partially and simultaneously of variable sales and operating costs on net income. The problem that occurs in this research is the fluctuating net income, this research was conducted at textile and garment sub sector manufacturing companies that are listed on the Indonesia Stock Exchange from 2015-2022. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 26 software. The results of regression analysis test show that sales partially have a positive and significant effect on net income, operating costs partially have a negative and significant effect on net income, while simultaneously sales and operating costs have a significant effect on net income. To test the coefficient of determination or R2, the results are 0.623 or 62.3%, both of these variables affect net income. 37.7% for the rest is influenced by other variables not examined in this study.
Pengaruh Profitabilitas (ROE), Kebijakan Dividen (DPR), Dan Keputusan Investasi (PER) Terhadap Nilai Perusahaan (PBV) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Nastiti Rizky Shiyammurti; Tiara Ningsih
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1595

Abstract

The purpose of this study is to examine and understand the impact of Profitability (ROE), Dividend Policy (DPR), and Investment Decisions (PER), both partially and simultaneously, on Firm Value (PBV) in banking companies listed on the Indonesia Stock Exchange (IDX) as the population. The sampling technique used is purposive sampling, where samples are selected based on specific criteria according to the researcher's discretion. Based on these criteria, a sample of 10 companies was obtained. This study employs panel data regression analysis with the help of Eviews 12 for data processing. In this study, the ratio used as an indicator to measure the dependent variable of firm value is PBV (Price to Book Value). The results of this study indicate that partially, profitability and investment decisions have a positive and significant effect on firm value, while dividend policy has a positive but not significant effect on firm value. Simultaneously, profitability, dividend policy, and investment decisions have a significant positive effect on firm value.
The Effect Of Cash Turnover And Receivables Turnover On Current Rasio (Study Of Public State-Owned Enterprises Listed On The Indonesia Stock Exchange In 2011-2021) Nastiti Rizky Shiyammurti; Sri Wulan Sari
Jurnal Multidisiplin Sahombu Vol. 4 No. 01 (2024): Jurnal Multidisiplin Sahombu, 2024
Publisher : Sean Institute

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

Abstract

This study aims to explore the influence of cash and receivables turnover on current ratio in state-owned companies going public listed on the Indonesia Stock Exchange (IDX) during the period 2011-2021. This research uses a quantitative method with the foundation of positivism philosophy. The population of this study consists of the financial statements of Go Public companies listed on the Indonesia Stock Exchange, with the sample selected using a purposive sampling technique, considering the company's financial position statement and profit and loss statement. Data is collected through financial statement documentation, including cash flow variables and receivables turnover to measure the company's liquidity. Data analysis was performed using multiple linear regression with the help of SPSS software, which included a data description test, a classical assumption test, and a hypothesis test to test the statistical significance of the built model. The results of this study show that cash turnover and receivables turnover have a positive and significant influence on the current ratio of SOEs Going Public on the Indonesia Stock Exchange during the period 2011-2021. At the same time, the cumulative influence of cash and receivables turnover on the current ratio of 47.4% highlights that effective management of these two aspects is crucial in maintaining the company's financial balance in the capital market, emphasizing the importance of cash and receivables management strategies for operational sustainability and financial stability
Co-Authors Adde Syamsiyyah Az-Zahra Azhari, Ceriska Bhaktiar, R. Enough Dhea Adinda Dwi Anggraeni Saputri Elis Citra Lestari Ersa Malani Karamoy Fanisa Tris Wandani Fanji Farman Herlina Herlina Herlina Herlina Irfan Sophan Himawan Jejen Jaenudin Jejen Jaenudin Juniaman Waruwu Kartika, Tita Mulyeni, Sri Non Sely Iklima Nugraha, Hari Satia Nuraidah, Saniah Rachmawati, Diana Widhi Reny Wahyuni Rini Handayani Sindy Supartini Sri Mulyeni Sri Wulan Sari Teni Kusherawati Tiara Ningsih Yanti Ramadanti