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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pajak Indonesia (Indonesian Tax Review) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Abadimas Gorontalo Jurnal Akuntansi dan Governance AKSELERASI: Jurnal Ilmiah Nasional Jurnal Abdimas Sangkabira Akuntansi dan Teknologi Informasi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Penelitian Inovatif Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Manajemen dan Ekonomi Jurnal RAK (Riset Akuntansi Keuangan) MULTIPLE: Journal of Global and Multidisciplinary Jurnal Aplikasi Perpajakan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen Journal of Macroeconomics and Social Development Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Neraca Manajemen, Akuntansi, dan Ekonomi PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Riset Mahasiswa Akuntansi Journal of Economic and Economic Education J-CEKI Ulil Albab Akurasi JIMEKA
Agustiningsih, Wulandari
Universitas Esa Unggul
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The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing Wulandari Agustiningsih; Gebrina Riski; Eny Purwaningsih; Hermanto Hermanto; Menik Indrati
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.821

Abstract

This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id.  The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.
Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi Bahiy Muhammad Tsaqif; Wulandari Agustiningsih
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.53-65

Abstract

Exploration of the effect of financial distress and company size on earnings management with managerial ownership as a moderation variable into the purpose of this study. The use of quantitative and causal methods is the basis of this study supported by the population in the form of a state-owned enterprise company listed on the Indonesia Stock Exchange during the 2015-2019 and purposive sampling period as the basis for determining the sample. Multiple linear regression and moderated regression analysis are selected as data analysis techniques. Based on the results of statistical tests show that partially, financial distress and the size of the company have a significant negative effect on earnings management. Furthermore, Financial Distress moderated by managerial leadership has a significant negative effect on earnings management, as well as the size of the company moderated by managerial ownership has a significant positive effect on earnings management.
Pengaruh Return On Asset (ROA), Earning Per Share (EPS), dan Ukuran Perusahaan, terhadap Nilai Perusahaan Fitriya Nur Indah Sari; Wulandari Agustiningsih
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.2050

Abstract

Various companies have experienced significant developments that have led to the emergence of business competition in Indonesia, to attract investors to invest in these companies, one of the most important factors to consider is the value of the company. This study aims to determine the effect of return on assets, earnings per share, and firm size on firm value in food and beverage sub-sector companies simultaneously and partially. The dependent variable used in this study is firm value. The sample data was obtained through financial statements listed on the Indonesia Stock Exchange. This study uses quantitative methods, the analytical technique used is descriptive statistics, while hypothesis testing uses multiple linear regression analysis. The determination of the sample was carried out using the purposive sampling method in the food and beverage sub-sector companies for the 2016-2020 period. The results of this study indicate that simultaneously return on assets, earnings per share, and firm size have an effect on firm value. Partially, return on assets, earnings per share have a positive effect on firm value, while firm size has no effect on firm value.
PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN PRICE EARNINGS RATIO (PER) TERHADAP HARGA SAHAM Dhesma Yana; Wulandari Agustiningsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 2 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i2.566

Abstract

The purpose of this study was to determine the effect of return on equity (ROE), debt to equity ratio (DER) and price earnings ratio (PER) on stock prices. The population using the food and beverage sub-sector companies for the 2016-2020 period amounted to 38 companies and the sample obtained was 14 companies using purposive sampling technique. The analysis in this study uses descriptive statistics, while the hypothesis testing uses multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence between ROE, DER, and PER on stock prices. Partially ROE and PER have a positive and significant effect on stock prices. Meanwhile, DER has a negative and significant effect on stock prices.
Penggunaan E-Wallet dengan Pendekatan TAM di Jakarta Barat Hellen Desiyanti; Wulandari Agustiningsih
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.793

Abstract

This study aims to analyze the interest in using E-wallet using the TAM approach in West Jakarta. Technology Acceptance Model (TAM) is a model to test and predict how technology users behave based on perceived usefulness and convenience. This study uses two independent variables, namely perceived usefulness and perceived convenience. The variables of attitude and interest in using technology are also used as mediating variables and dependent variables. The independent variable in this study. Primary data was collected through the distribution of online questionnaires. The researcher used google form to make a questionnaire. The questionnaire uses a Likert scale: a scale of 5 values, namely strongly disagree (STS) with a value of 1, disagree (ST) with a value of 2, Neutral (N) with a value of 3, agree (S) with a value of 4 and Strongly agree (SS) with a value of 5. The sampling technique used the convenience sampling method and processed SPSS. Criteria Samples are taken from consumers who have used e-wallet. The number of samples obtained reached 162 during April-May 2022. The results showed that the perception of usability and perceived convenience influenced the interest of e-wallet users in West Jakarta. In addition, the attitude variable mediates the perception of usefulness and ease of interest in using technology.
Pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas Ida Ayu Lestari; Wulandari Agustiningsih
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.909

Abstract

Profitability is essential for the company for its survival. This study aimed to determine the effect of capital structure, company size, and tax planning on the profitability of health sector companies listed on the Indonesia Stock Exchange in 2018-2021. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 15 companies that met the criteria from a total population of 23 companies with a research period of 4 years so that 60 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that capital structure (Debt to Equity Ratio) did not affect profitability (Return On Assets), while company size (Size) and tax planning (Tax Retention Rate) had a positive effect on profitability (Return On Assets). Public interest statement Future researchers are expected to consider or add other variables affecting profitability, such as sales growth, leverage, dividend policy, inflation rates, and interest rates on different research objects. Factors from company size and tax planning can be used as the primary reference for companies to increase their profitability.
The Effect of Financial Performance, Leverage and Company Size on Company Value in the Food and Beverage Manufacturing Sector Noviyati; Wulandari Agustiningsih
International Journal of Asian Business and Management Vol. 2 No. 3 (2023): June, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i3.4162

Abstract

This study's objective is to empirically establish whether financial performance, leverage, and firm size have a partial or simultaneous impact on firm value for the Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020. Financial success as determined by ROA, leverage as determined by DER, and company size as determined by Size—as well as one dependent variable—firm value as measured by PBV—make up this study. There are 23 companies in this study that fit the requirements and have a combined revenue of 69 financial statements in Between 2018 and 2020, businesses in the food and beverage industry listed on the Indonesia Stock Exchange (IDX). According to the research, a firm's financial performance increases its value. In light of the fact that the Leverage variable has an impact on company value, firm size positively affects the worth of the company. Based on the study's findings, it can be said that financial performance, leverage, and firm size all affect corporate value simultaneously food and beverage sector in 2018-2020
PENGARUH PENGETAHUAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL (SIGNAL) TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN TANGERANG Valencia Lauwrenza; Wulandari Agustiningsih
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

This study aims to show whether or not there is an influence between taxpayer knowledge, tax socialization and the application of the national digital samsat application (SIGNAL) in the Tangerang district. The independent variables of taxpayer knowledge, tax socialization, and application of the national digital samsat application (SIGNAL) with the dependent variable are taxpayer compliance. Primary data will be collected by distributing questionnaires online (google form). Questionnaire assessment using a Likert scale. The number of samples is 100 respondents who are in the Tangerang Regency area and have used the SIGNAL application in terms of processing tax documents and paying motor vehicle taxes. The results of the study show that taxpayer knowledge and application of the national digital samsat application (SIGNAL) affect taxpayer compliance in Tangerang district. Tax socialization has no positive effect on taxpayer compliance in Tangerang district. Based on this research, the national digital samsat application (SIGNAL) is further improved and socialized to the public because in addition to the high knowledge of taxpayers, the application of the SIGNAL application can also increase taxpayer compliance in paying and administering tax documents related to motorized vehicle taxes, especially in the Tangerang district area.
PENGARUH MODAL INTELEKTUAL, LEVERAGE DAN KAPASITAS OPERASI TERHADAP PROFITABILITAS Tita Yuliyanti; Wulandari Agustiningsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.224

Abstract

Profitability is very important for the company for its survival. The purpose of this study is to determine determinants such as intellectual capital, leverage, and operating capacity on the profitability of consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2022. This type of research is causality and the research method uses quantitative methods obtained from secondary data. The statistical tool in this research uses STATA. The sampling technique used purposive sampling and obtained as many as 51 companies that met the criteria from a total population of 22 companies with a research period of 5 years, so that 110 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results of the study show that intellectual capital, leverage, and operating capacity simultaneously affect profitability. Empirically, the role of intellectual capital, leverage and operating capacity in increasing the profitability of companies in the consumer goods subsector. Studies on the consumer goods sub-sector show that intellectual capital has a positive effect on profitability, leverage has a positive impact on profitability and operating capacity has a positive effect on profitability.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN Anggraini, Cindy; Agustiningsih, Wulandari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1518.982 KB) | DOI: 10.31955/mea.v6i2.2344

Abstract

Riset ini dimaksudkan guna melakukan pengujian terhadap profitabilitas, ukuran perusahaan dan pertumbuhan penjualan terhadap nilai perusahaan. Riset ini memakai model dengan desain riset kausalitas dengan jenis data kuantitatif maupun data sekunder. Riset ini menetapkan populasinya yaitu perusahaan subsektor makanan serta minuman yang terdaftar di BEI pada periode 2016-2020. Sampel dipilih dengan memakai metode purposive sampling, oleh karenanya didapatkan sejumlah 80 data pengamatan dari 16 perusahaan yang ditetapkan sebagai sampel. Uji hipotesis dilaksanakan dengan menerapkan model analisis regresi linier berganda. Dari hasil riset diketahui bahwasannya profitabilitas, ukuran perusahaan dan pertumbuhan penjualan berpengaruh secara serempak terhadap nilai perusahaan. Kemudian profitabilitas berpengaruh positif terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak mempengaruhi nilai perusahaan. Selanjutnya pertumbuhan penjualan tidak mempengaruhi nilai perusahaan.
Co-Authors AA Sudharmawan, AA Adinda Melati Aleesya Mae Danieela Alfadhila, Dinda Amelia Putri, Indah Anak Agung Ngurah Agung Adi Rama Putra Dalem Ananda Dimas Aditya Andika Noviawan, Lalu Anggraini, Cindy ANISA FATMAWATI Aprillia Anggraeni Arsita , ⁠Meisi Aulia Ramdanis Aulia, Irma Azhilatul Annisa Parasti Azkira Taradiva Fadya Putri Bahiy Muhammad Tsaqif Baskara, Ika Berlian, Endah Septina Candradewi, Ida Ayu Prabashinta Cindy Anggraini Damayanti, Maharani Putri Dewi Rispawati Dewi, I Gusti Ayu Laksmini Sintia Dhea Mayzulianda Putri Dhesma Yana Dina Sabina Fatmawati Eka Cahaya Sukma Elawati Endang Faridah Eny Purwaningsih, Eny Erviana Agustina Fadhila Fauzi, Khairunnisa Syifa Fahmiati Fahri, Muhamad Ferdaus, Nadia Nuril Feryansyah, Feryansyah Firdausi, Deni Karunia Fitriya Nur Indah Sari Gebrina Riski Ghazi Altof Ayyasy Golvanika, Dervio Hairuzzami, Baiq Arnita Hanani, Tri Hartini, Intan Juwita Hellen Desiyanti Hermanto, Hermanto Hilendri, Baiq Anggun Huyasin, Yasifa I Gusti Ayu Kamalapatrisa Ida Ayu Lestari IDA RAHMAWATI Intan Juwita Hartini Irmayanti, Lisa Isroah Isroah Kartikasari, Nungki Kembang, Lale Puspita Khaerul Umam Khotmi, Herawati Kinanti , Kania Fitria Komala, Ilhamni Intan Komang Artrilens Astiti Kurniawan, Lalu Lestari, Baiq Anggun Hilendri Magfirrahtunnisa, Hanum Mawadatullaela, Mawadatullaela Menik Indrati Mujitahid, Lalu Zainul Mujitahid Mutia Hawaristika Nadia Nuril Ferdaus Nadya, Ria Cindy Natasha, Octavia NINA HERLINA Noviana, Yulia Noviyati Nurnaningsih, Dwi Nurul Dwi Aprilia Oksyah , Ian Gibran Paradisa Sukma Prasedya, Tusta Citta Ihtisan Tri Priyambodo, Victoria K. Priyambodo, Victoria Kusumaningtyas Purwaningsih, Eny Putra, Komang Yudha Manggala Rahayu, Saras Tri Rahnaen, Feryadi Ramadhani, Nisfi Reni Anggriani, Reni Rina Aprianti Rizki, Novia Robith Hudaya Sabila, Vina Sani, Alfi Septiani, Natasya Dwi Siti Aminah Siti Rahmaliani Sri Maryanti Sri Pancawati Martiningsih, Sri Pancawati Stevylian, Keren Sucipto, Mico Syabrina Octavia Tanjung, Inda Yani Tita Yuliyanti Tri Puspa Oktaviani , ⁠I Gusti Ayu Komang Valencia Lauwrenza Wardiningsih, Reny Widi Zohriana Widowati, Syagita Dimesia Yeldi Dwi Genadi Yumna Qoni’atun Sholihah Yunitasari, Nur Ajizah Yusuf, Akmal