Articles
<![CDATA[Investigating The Elements That Influencing the Surplus Improvement in Case Where Corporation Size is the Moderating Variable ]]>
<![CDATA[Petty Aprilia Sari]]>;
<![CDATA[Purwanti]]>;
<![CDATA[Suhariyanto]]>
<![CDATA[ Nusantara Science and Technology Proceedings 4th International Conference on Vocational Innovation and Applied Science 2022 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2022.2908
<![CDATA[This research is being conducted to learn more about the impact of Profitability, leverage, and liquidity on the corporation's ability to moderate prices for the subsector manufacturing corporations in Indonesia's Food and Beverages markets (BEI). The 4 years period used for the research period is referred to as the periode 2017-2020. Purposive sampling is the method that is used in sampling. There are 14 businesses based on the criteria that have been established. The kind of data being used is second-level data obtained from the Bursa Efek Indonesia website. Regression data panel analysis is an analytical method used in this study. Data analysis methodology using Eviews 9.0. The findings of this study's uji-T panel indicate that the parsimonious variables Profitability, which is correlated with Return on Equity (ROE), and liquidity, which is correlated with Current Ratio (CR), have a negative impact on the level of laba. However, leverage that is correlated with a low DER (Debt to Equity Ratio) is in influenceive and harmful. In addition to that, the corporation's size is limited to controlling the impact of Profitability as measured by return on equity (ROE) and liquidity as measured by current ratio (CR) on the lab floor. On the other hand, Corporation Size is unable to control leverage that is measured in terms of the Debt to Equity Ratio (DER) in relation to Surplus Improvement.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas Dan Leverage Dalam Memprediksi Financial Distress Di Masa Mendatang ]]>
<![CDATA[Purwanti Purwanti]]>;
<![CDATA[Juwita Larasati Puspita Dewi]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i3.9219
<![CDATA[Financial distress has an impact on the financial performance of a company, which can cause bankruptcy for the company, so efforts are needed for the company to prevent this from happening. This study raises the topic of financial distress with the aim of finding out whether the selected independent variables have an influence on financial distress, namely profitability on financial distress, liquidity on financial distress, and leverage on financial distress, and also whether together profitability, liquidity, and leverage affect financial distress. In this research, the proportional sampling method was used in selecting the sample with secondary data as the sample data. The findings obtained from this research are that a high liquidity ratio causes an increase in the company's financial distress. Keywords: Profitability; Liquidity; Leverage; Financial Distress]]>
<![CDATA[Pengaruh Likuiditas, Struktur Aktiva, dan Kebijakan Deviden terhadap Struktur Modal ]]>
<![CDATA[Febriani Ayuningtyas, Ika]]>;
<![CDATA[Purwanti]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v1i2.105
<![CDATA[Introduction/Main Objectives: To determine the effect of liquidity, asset structure, dividend policy on capital structure either partially or simultaneously. Background Problems: It is the company's management in determining how it should meet the funding requirements to achieve an optimal capital structure. Novelty: Re-testing the same variables in previous studies with different companies and years. Research Methods: Using secondary data that is quantitative in the form of financial reports from manufacturing companies listed on the Indonesia Stock Exchange, as well as samples taken of 19 companies. Finding/Results: Partially, liquidity and asset structure have a significant negative effect on capital structure, dividend policy has a significant positive effect on capital structure, and simultaneously can have a significant effect on the value of capital structure. Conclusion: Asset structure and dividend policy can be used as a consideration for managers in making decisions regarding the optimal use of capital structure.]]>
<![CDATA[Pengaruh Modal Kerja dan Biaya Operasional Terhadap Laba Bersih ]]>
<![CDATA[Purwanti]]>;
<![CDATA[Umdatun Rismasari, Apriliana]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v1i2.124
<![CDATA[Introduction/Main Objectives: To examine the effect of working capital and operating costs on net profit either partially or simultaneously. Background Problems: Management of the company's working capital so that it can work optimally to be able to generate maximum profits as well, as well as how the company can best manage operational costs effectively and efficiently to get maximum company profits. Novelty: Re-examining previous research, namely working capital variables and operational costs on working capital with different companies. Research Methods: Using a purposive sampling method on 16 companies with the highest working capital on the IDX. Finding/Results: Partially, working capital has a positive and significant effect on net income, while operational costs have no significant effect on net income, and simultaneously working capital and operational costs have a significant effect on net income. Conclusion: Operational costs cannot be used as a factor in making decisions related to increasing net profit even though these costs are closely related to the company's operational activities.]]>
<![CDATA[Pengaruh Likuiditas, Leverage, dan Perputaran Aset Terhadap Kinerja Masa Depan ]]>
<![CDATA[Gusmiarni]]>;
<![CDATA[Purwanti]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i2.160
<![CDATA[Introduction/Main Objectives: To examine the effect of liquidity, leverage and asset turnover on the company's future performance both partially and simultaneously. Background Problem: To see whether the company can manage its current assets well to obtain profits and performance in the future. Novelty: This research re-examines previous research using secondary data in the form of financial report data for property and real estate sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research Method: Samples were taken from 20 companies using the proportional sampling method using using SPSS 24. Findings/Results: Partially liquidity has a negative and significant effect on future performance, leverage has a negative and significant effect on future performance, then asset turnover has a positive and significant effect on future performance. Meanwhile, simultaneously liquidity, leverage and asset turnover have a significant effect on future performance. Conclusion: Based on these results, all variables can be used as consideration in making decisions in order to improve the company's future performance.]]>
<![CDATA[ELEMEN-ELEMEN YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMSI ]]>
<![CDATA[Purwanti, Purwanti]]>;
<![CDATA[Sari, Petty Aprilia]]>;
<![CDATA[Suhariyanto, Suhariyanto]]>
<![CDATA[ COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v7i1.7795
<![CDATA[This study aims to find out empirically how the elements or factors of intangible assets, company size, funding decisions and profitability on increasing firm value. The presence of company value is very important because it is a good and bad picture of the state of a company and can be considered by potential investors before investing their funds in one company. The better to produce good company value, it is important for companies to explore possible fundamental factors that will have an impact on company value. The population used in this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used purposive sampling method. Based on predetermined criteria obtained 9 companies. The method used in analyzing the data is using panel data regression with the help of Eviews version 9 which includes: descriptive statistics, model feasibility test, Chow test, Hausman test, Langrange multiplier test and coefficient of determination. The results of this study indicate that partially intangible assets and profitability have a significant effect on firm value, while firm size, funding decisions have no significant effect on profit growth.]]>
<![CDATA[The Effect of Accounting Conservatism and Financial Distress on Tax Avoidance With Executive Characteristics as Moderating Variables: Empirical Study on Manufacturing Companies in The Food and Beverage Sub-Sector Listed on the IDX in 2019-2021 ]]>
<![CDATA[Purwanti]]>;
<![CDATA[Purnamasari, Atika]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v3i1.190
<![CDATA[Introduction/Main Objectives: To analyze the effect of accounting conservatism and financial distress on tax avoidance with executive characteristics as a moderating variable. Background Problems: The government wants to continue to increase state revenues through taxes to finance government administration while for corporate taxpayers in this case, namely tax companies. Novelty: Adding moderating variables to the test and using eviews as an analysis tool. Research Methods: This is a quantitative study with a total of 39 companies determined by purposive sampling technique and using eviews as an analysis tool. Findings/Results: The variables of accounting conservatism and financial distress, both partially and simultaneously, do not have a significant effect on tax avoidance. The variable of accounting conservatism does not have a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. The variable of financial distress has a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. Conclusion: In an effort to reduce the amount of tax avoidance, the government should review the tax legislation policy with events in the field.]]>
<![CDATA[The Influence of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an Intervening Variable: Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2018 – 2023 ]]>
<![CDATA[M. Imam Suswandoyo]]>;
<![CDATA[Diana lestari]]>;
<![CDATA[Purwanti]]>;
<![CDATA[Sukiranto]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v3i2.194
<![CDATA[Introduction/Main Objectives: To determine the effect of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an intervening variable. Background Problems: The growth in the number of investors in 2020 was very significant compared to the previous year, which was dominated by millennials. Novelty: Testing the level of stock prices with the level of tax compliance as an intervening variable in the property sector. Research Methods: Using the object of the property and real estate sector companies for the period 2018-2023 listed on the IDX, with an analysis tool, namely SPSS on 11 companies with a sample of 66. Finding/Results: Financial Performance has a significant effect on Stock Prices, Dividend Policy has a significant effect on Stock Prices and Tax Compliance Level has an insignificant effect on Stock Prices, Financial Performance and Dividend Policy have a significant effect and the level of tax compliance is indirectly able to mediate the effect of financial performance on stock prices, and indirectly dividend policy through the level of tax compliance has a significant negative effect on Stock Prices. Conclusion: Companies should consider their dividend policy carefully, because this decision has a direct impact on the market value of the stock, investors may view dividends as an effective signal of the company's financial health and future prospects.]]>
<![CDATA[Analysis of Business Knowledge and Experience in the Use of Accounting Information for Business Development ]]>
<![CDATA[Purwanti]]>;
<![CDATA[Gusmiarni]]>;
<![CDATA[Suhariyanto]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i1.208
<![CDATA[Introduction/Objective: This study aims to examine the influence of accounting knowledge and experience on business development with the use of accounting information as an intervening variable. Background of the Problem: MSMEs need business development driven by aspects of accounting information and knowledge and business experience by producing various varied results. Novelty: Analyzing the same variables according to previous research but adding intervening variables on MSME actors. Research Method: Using a quantitative approach, data was taken from MSME actors and samples using a random method with criteria obtained 37 samples and the analysis used was path analysis. Findings/Results: Accounting knowledge influences the use of accounting information and business development, business experience influences capital structure, use of accounting information and business development. The use of accounting information has a negative effect on business development and accounting knowledge and business experience do not mediate business development through the use of accounting information. Conclusion: These findings provide important implications in paying attention to global and technical economic factors so that they can be used as considerations before developing and investing in a company.]]>
<![CDATA[Peran Profitabilitas Dalam Memoderasi Dampak Corporate Governance Terhadap Integritasi Laporan Keuangan ]]>
<![CDATA[Gusmi Arni]]>;
<![CDATA[Purwanti]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v4i2.220
<![CDATA[Introduction/Main Objectives: This study aims to explore the relationship that can affect the integrity of financial statements with institutional ownership and independent commissioners. Background Problems: The condition of stock market prices declined in 2020 and then changed fluctuatingly, tending to decrease until the following years. Novelty: The existence of profitability variables as a moderating relationship in the study. Research Method: The research method used is a quantitative approach using secondary data through a purposive sampling method as a sampling method. Findings/Results: Institutional ownership has a significant negative effect on the integrity of financial statements, then independent commissioners have a significant positive effect on the integrity of financial statements, and profitability is able to strengthen the relationship to the integrity of financial statements. Conclusion: This finding indicates that an increase in the amount of institutional ownership will potentially lead to non-transparent and manipulative practices or behavior that are detrimental to the integrity of financial statements.]]>
