Articles
<![CDATA[Determinan Struktur Modal Dalam Perspektif Pecking Order Theory Dan Agency Theory ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Shifa Tivana]]>
<![CDATA[ Akuntabilitas Vol 13, No 2 (2020) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15408/akt.v13i2.17337
<![CDATA[The capital structure seen from the perspective of pecking order theory explains that companies are more likely to prefer internal funding than external companies. Pecking Order Theory explains why highly profitable companies generally have less debt. This study aims to discuss Liquidity, Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership of Capital Structures on Manufacturing Companies of the basic Consumer Good Industry Sector listed on the Indonesia Stock Exchange period 2016- 2019.This type of research is an associative causal research with the type of time series. The sample was selected using the purposive sampling method. Data analyzed amounted to 40. Data was tested using multiple linear regression analysis.The result of this study indicate that Liquidity is significant affect the Capital Structure. Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership did not affect the Capital Structures.]]>
<![CDATA[Pengaruh Arus Kas dan Laba Akuntansi terhadap Abnormal Return pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Sintia Paradiba]]>
<![CDATA[ Management & Accounting Expose Vol 1, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Sahid ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36441/mae.v1i1.78
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh arus kas dan laba akuntansi terhadap abnormal return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah kuantitatif kausalitas dengan menggunakan metode analisis regresi linear berganda. Populasi penelitian ini sebanyak 142 perusahaan manufaktur. Teknik purposive sampling memperoleh sebanyak 46 perusahaan sebagai sampel. Berdasarkan hasil penelitian dapat disimpulkan bahwa arus kas secara parsial berpengaruh negatif signifikan terhadap abnormal return saham. Sedangkan laba akuntansi secara parsial berpengaruh positif signifikan terhadap abnormal return saham. Arus kas dan laba akuntansi secara simultan berpengaruh positif signifikan terhadap abnormal return saham.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TURNOVER INTENTION KARYAWAN GENERASI Y DI PROVINSI BANTEN ]]>
<![CDATA[Nafiudin Nafiudin]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ Sains Manajemen Vol. 3 No. 2 (2017) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (811.932 KB)
|
DOI: 10.30656/sm.v3i2.259
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh work life balance, Islamic work ethic, job satisfaction terhadap turnover intention karyawan generasi Y di Provinsi Banten. Metode penelitian yang digunakan adalah descriptive survey dan explanatory survey karena penelitian ini menyoroti hubungan kausal antara variable work life balance, Islamic work ethic, job satisfaction sebagai variable yang mempengaruhi (independent), dengan variable turnover intention sebagai variable yang dipengaruhi (dependent) dengan menguji hipotesis yang telah dirumuskan sebelumnya. Analisis data dalam penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS.Berdasarkan hasil analisis dengan menggunakan regresi linier berganda, bahwa secara simultan variable work life balance, Islamic work ethic, dan job satisfaction mempengaruhi turnover intention karyawan generasi y di provinsi banten. Sedangkan secara parsial variable job satisfaction dan Islamic work ethic mempengaruhi turnover intention.]]>
<![CDATA[PENGARUH ECONOMIC VALUE ADDED(EVA)DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM SYARIAH ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Jenisya Jenisya]]>
<![CDATA[ TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22441/tekun.v7i1.661
<![CDATA[ABSTRACT This research aims to find out the influence of economic value added (EVA) and Net Profit Margin (NPM) towards stock price partially although simultaneously. Sample used are 10 companies listed on Jakarta Islamic Index period 2010-2014. The sampling technique used purposive sampling methods. Type of data is secondary data and data analysis methods are used multiple regression analysis by testing classical assumptions, and using t test and F test. The research shows that partially EVA have no a significant influence on stock price. While NPM partially have a significant influence on stock prices Simultaneously EVA and NPM have a significant influence on stock prices. Keywords : Economic Value Added (EVA), Net Profit Margin (NPM),and Stock Price]]>
<![CDATA[Analisis Pengungkapan Corporate Social Responsibility (CSR) Dalam Laporan Tahunan Terhadap Abnormal Return ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Dien Sefty Framita]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/akuisisi.v17i1.571
<![CDATA[The aim of the study was to analyze the effect of disclosure of Corporate Social Responsibility (CSR) in the Annual Report on Abnormal Return in manufacturing companies with the food and beverage sub-sector. The population in this study is manufacturing companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2014-2017. The method of selecting this research sample based on purposive sampling obtained 10 companies during the study period. Testing is done using simple linear regression. The results of the study show that the disclosure of Corporate Social Responsibility (CSR) in the Annual report affects the Abnormal Return. This proves that information about Corporate Social Responsibility (CSR) can be used as a consideration by investors for investment decision making.]]>
<![CDATA[Good Corporate Governance And The Impact On Earnings Management Actions ]]>
<![CDATA[Denny Putri Hapsari]]>;
<![CDATA[Herman Wijaya]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35448/jrat.v15i1.14115
<![CDATA[This research aimed to examine the effect of managerial ownership, independent commissioners, and audit committees which are proxies of Good Corporate Governance (GCG), and their effect on earnings management in the population of companies listed on the IDX with a research sample of 11 companies for the 2015 – 2019 periods. From the results of purposive sampling, 55 samples of data were obtained from basic and chemical industrial manufacturing companies. Quantitative methods were used in this study. Data analysis was performed by using SPSS software with multiple Linear Regression analyses where managerial ownership and the Audit Committee do not affect Earnings Management practice. However, the composition of the Independent Board of Commissioners has a significant negative effect on Earnings Management.]]>
<![CDATA[Analisis Jalur Struktur Modal Dan Nilai Perusahaan Dengan Metode Trade Off Theory ]]>
<![CDATA[Nana Umdiana]]>;
<![CDATA[Cucu Nurjanah]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35448/jrat.v13i1.7564
<![CDATA[This study aims to determine the path analysis of capital structure and firm value with the trade off theory method in LQ45 companies listed on the Indonesia Stock Exchange Period 2016-2018. The study was conducted using quantitative methods with an associative approach. The study population numbered 59 companies and 29 companies were sampled using purposive sampling. The study was conducted at LQ45 companies listed on the Indonesia Stock Exchange Period 2016 to 2018. Data was collected with the 2016-2018 Financial Statement, and analyzed with SPSS version 25. Based on the results of the study it can be concluded that: 1) there is an effect of profitability on firm value 2) there is an influence company size on firm value 3) there is an effect of profitability on capital structure 4) there is an effect of firm size on capital structure 5) there is an effect of capital structure on firm value 6) there is no effect of profitability on firm value through capital structure 7) there is no influence on company size to the value of the company through capital structure.]]>
<![CDATA[FAKTOR-FAKTOR STRUKTUR MODAL MENURUT TRADE OFF THEORY ]]>
<![CDATA[Farah Tri Megawati]]>;
<![CDATA[Nana Umdiana]]>;
<![CDATA[Lulu Nailufaroh]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1053.712 KB)
|
DOI: 10.23960/jak.v26i1.255
<![CDATA[This study purposed to examine the effect of Corporate tax rate and Non debt tax shield on their Capital Structure according to Trade Off Theory on manufacturing companiessubsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. The study was conducted uing quantitative methods with an associative approach. The study population numbered 16 companies and 6 companies were sampled using purposive sampling. The study was conducted at manufacturing companies subsector metal and allied product that listed in Indonesia Stock Exchange for period 2016-2019. Classic assumption test using the test for normality, multicollinearity, autocorrelation, and heteroscedasticity. The regression analysis used is multiple linear regression analysis. Data was collected with the Financial Statement 2016-2019 and analyzed with IBM SPSS version 25. The results of this study indicate that the use of high debt to obtain a low corporate tax rate can cause a high risk for the company to go bankrupt, so the company prefers to use depreciation costs to obtain tax savings. If the depreciation cost of the company is high, the company can also reduce the use of debt. This shows that the higher the capital structure, the lower the corporate tax rate obtained by the company and the higher the NDTS, the lower the capital structure. In this study, there are still many limitations and shortcomings namely the influence of the independent variable on the dependent variable can only explain by 63,2%.]]>
<![CDATA[FINANCIAL DISTRESS, LEVERAGE, PERSISTENSI LABA DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Entis Haryadi]]>;
<![CDATA[Titi Sumiati]]>;
<![CDATA[Nana Umdiana]]>
<![CDATA[ COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/c.v4i2.2356
<![CDATA[Konservatisme merupakan suatu prinsip kehati-hatian dalam penerapan laporan keuangan yang masih menjadi pertentangan oleh para manajer dan pihak-pihak yang berhubungan dengan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage, persistensi laba dan ukuran perusahaan terhadap konservatisme akuntansi perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi penelitian berjumlah 9 perusahaan dan diambil sampel sebanyak 6 perusahaan (30 laporan keuangan) dengan menggunakan purposive sampling. Penelitian dilakukan dari bulan Maret 2019 sampai dengan September 2019. Data diperoleh dari Bursa Efek Indonesia perwakilan kantor cabang Serang dan dianalisis dengan SPSS versi 25.Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1) Financial Distress tidak berpengaruh secara signifikan terhadap konservatisme akuntansi 2) Leverage tidak berpengaruh secara signifikan terhadap konservatisme akuntansi 3) Persistensi Laba berpengaruh secara signifikan terhadap konservatisme akuntansi 4) Ukuran Perusahaan tidak berpengaruh secara signfikan terhadap konservatisme akuntansi. 5) Financial Distress, Leverage, Persistensi Laba dan Ukuran Perusahaan berpengaruh secara bersamaan terhadap konservatisme akuntansi.]]>
<![CDATA[PENGARUH INTENSITAS ASET TETAP, TINGKAT HUTANG, DAN PROFITABILITAS TERHADAP TARIF PAJAK EFEKTIF ]]>
<![CDATA[Irda Dayanti]]>;
<![CDATA[Nana Umdiana]]>;
<![CDATA[Lulu Nailufaroh]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46306/rev.v2i2.71
<![CDATA[This Study arms to discuss the factors that affect the effective tax rate. There are several factors used include Fixed Asset Intensity, Leverage and Profitability. The purpose of this study is to discuss the influence of Fixed Asset Intensity, Leverage and Profitability on Effective Tax Rate at Manufacturing Companies Sub. Sector Food and Beverages that listed in Indonesia Stock Exchange Periods of 2016-2019. This research was conducted using quantitative methods with an associative approach. The type of data used in this study according to the time of collection is time series. The population used as the object of observation was 19 manufacturing companies food and beverages sub-sector listed in Indonesia Stock Exchange in the periods of 2016-2019. Determination of the research samples using purposive sampling method and obtained a sample of 13 manufacturing companies based on certain criteria by observation for 4 years. The analytical tool used in this study is multiple linear regression analysis by The IBM SPSS Statistic Version 25. The results showed than fixed asset intensity does not significant effect on the effective tax rate, leverage does not significant effect on the effective tax rate, and profitability have a significant effect on the effective tax rate. In this study, there are still many limitations and shortcomin namely the influence of the independent variable on the dependent variable can only explain by 14.2%.]]>
