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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JAZ: Jurnal Akuntansi Unihaz Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Sri Handayani
Universitas Esa Unggul
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Masa Pandemi Covid-19 Tahun 2018 – 2021 Siti Aminah; Sri Handayani
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 1 No 04 : Juni (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan da
Publisher : Shofanah Media Berkah

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

Abstract

This study aims to analyze the effect of liquidity ratios, leverage ratios, profitability ratios, and activity ratios on financial distress in the restaurant, hotel & tourism sub-sector service industry listed on the Indonesia Stock Exchange during the Covid-19 pandemic in 2018-2021. The liquidity ratio is measured by using the current ratio. The leverage ratio is measured using the debt to asset ratio. The profitability ratio is measured by using the net profit margin. The activity ratio is measured by using total assets turnover. Financial distress is measured using the Springate model. The sample used in this study were 35 restaurants, hotels & tourism sub-sector companies listed on the Indonesia Stock Exchange with a total of 88 data. The data used is quantitative data sourced from secondary data in the form of financial report publications. The data analysis method used is a descriptive statistical method and multiple linear regression analysis method. The results of this study indicate that the liquidity ratio, leverage ratio, profitability ratio, and activity ratio simultaneously affect financial distress. Liquidity ratio partially has no effect on financial distress. Leverage ratio partially has no effect on financial distress. Profitability ratio partially has no effect on financial distress. Activity ratio partially has a positive effect on financial distress.
Pengaruh Capital, Asset, Management, Earning, Liquidity dan Sensitivity of Market Terhadap Harga Saham Rhosilah; Sri Handayani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.366

Abstract

Penelitian ini bertujuan menganalisis pengaruh rasio CAMELS terhadap harga saham perusahaan perbankan di Bursa Efek Indonesia periode 2018-2022. Rasio CAMELS mencakup enam komponen: CAR, NPL, NPM, BOPO, LDR, dan IER, yang diperoleh dari laporan keuangan melalui situs resmi BEI. Metode analisis regresi linear berganda digunakan untuk menguji pengaruhnya. Hasil penelitian menunjukkan bahwa secara bersama-sama, rasio CAMELS berpengaruh signifikan terhadap harga saham perusahaan perbankan. Selain itu, secara parsial, masing-masing rasio CAMELS juga memiliki pengaruh terhadap harga saham. Implikasi temuan ini dapat membantu investor, manajemen, dan regulator dalam pengambilan keputusan. Rekomendasi untuk penelitian selanjutnya meliputi pengembangan model atau penambahan variabel untuk mendalami aspek-aspek lain yang mempengaruhi hubungan tersebut. Kata Kunci: Rasio CAMELS, Harga Saham, Perusahaan Perbankan, Bursa Efek Indonesia
Pengaruh Good Corporate Governance Terhadap Pengungkapan Intellectual Capital Pada Industri Sub Sektor Advertising Printing Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Fitri, Nadia; Handayani, Sri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2663

Abstract

The aim of this research is to find empirical evidence about the relationship between good corporate governance and intellectual capital disclosure. The sample for this research was 19 industries using a saturated sampling method. The research population consists of the advertising, printing, and media subsector industries listed on the Indonesia Stock Exchange during the 2019-2022 period. The analysis was carried out using multiple linear regression, where the influencing (dependent) variable was limiting intellectual capital, and the influencing (independent) variables were institutional ownership, board of directors, board of commissioners, managerial ownership, and audit committee. The results of the analysis reveal that all of these independent variables have a positive impact on increasing intellectual capital. The partial test (ttest) found that institutional ownership, board of commissioners, and audit committee did not influence intellectual capital. Meanwhile, the board of directors and managerial ownership influence intellectual capital.
Analisis Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba dengan Metode Explanatory Causal Tri Lestari, Ferti Ryagianti; Handayani, Sri
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 2 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i2.4026

Abstract

Pertumbuhan ekonomi dan persaingan global mendorong perusahaan untuk melakukan pengelolaan bisnis lebih efektif dan efisien sehingga perusahaan mampu bersaing untuk mempertahankan kelangsungan hidup dan terus mengembangkan usahanya. Laba perusahaan dapat menentukan kelangsungan hidup perusahaan dalam jangka panjang. Penelitian ini bertujuan untuk menganalisis pengaruh net profit margin, total asset turnover, dan leverage terhadap pertumbuhan laba. Metode penelitian yang digunakan yaitu metode explanatory causal dengan sumber data sekunder. Populasi penelitian ini adalah industri manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Unit analisis dalam penelitian ini adalah perusahaan sub sektor kimia. Teknik pengambilan sampel dilakukan dengan sampel jenuh dan diperoleh 60 data sekunder yang berupa laporan tahunan. Hasil penelitian ini menunjukkan bahwa Net Profit Margin, Total Asset Turnover, dan Leverage berpengaruh terhadap Pertumbuhan Laba. Secara parsial Net Profit Margin dan Total Asset Turnover berpengaruh positif terhadap pertumbuhan laba. Sedangkan Leverage tidak berpengaruh terhadap pertumbuhan laba. Temuan ini berkontribusi dalam memberikan wawasan berharga bagi manajer dan pemangku kepentingan dalam merumuskan strategi keuangan yang lebih efektif, dengan penekanan pada pentingnya Net Profit Margin dan Total Asset Turnover dalam mendorong pertumbuhan laba. Selain itu, hasil penelitian ini juga berkontribusi dalam memperluas literatur akademik tentang hubungan antara variabel-variabel tersebut dan memberikan dasar bagi penelitian lebih lanjut tentang pengaruh faktor-faktor lain dalam konteks industri yang sama.
Pengaruh Pemahaman Perpajakan, Efektivitas Sistem Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Rina Purnamasari; Sri Handayani
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 5 No. 3 (2023): September : Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v5i3.682

Abstract

Tax payer compliance is a condition where taxpayers comply and have an awareness of fulfilling tax obligations. This study aims to find empirical evidence about the factors that influence taxpayer compliance. The factors tested in this study are the influence of understanding taxation, the effectiveness of the tax system, and the quality of service. The population in this study is individual taxpayers registered in the city of Tangerang with a total of 100 respondents. This sample was selected by accidental probability sampling. The data used in this study are primarily in the form of a questionnaire as an instrument in data collection, using the excel program and SPSS version 26. The data analysis used is a data quality test which includes validity and reliability testing, and the classic assumption test which includes normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Hypothesis testing uses multiple linear regression techniques, simultaneous significance test (f-test), partial significant test (t-test), and coefficient of determination test (R2). The results of partial hypothesis testing prove that service quality has no significant effect on individual taxpayer compliance while understanding taxation and the effectiveness of the taxation system affect individual taxpayer compliance. Simultaneously understanding taxation, the effectiveness of the taxation system, and service quality have a positive and significant effect on individual taxpayer compliance with a determination coefficient of 49% while the remaining 51% is explained by other factors not examined.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Murfiqoh, Apriliani; Sri Handayani
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/h6ybws77

Abstract

The main concern of investors when deciding how to invest in a company is the value of the company. Companies with a higher value are more attractive to investors. This study examines the impact of capital structure, profitability and good corporate governance on firm value. This study uses a causal design with multiple linear regression analysis. The sampling method used is the saturated sampling method, with a population consisting of non-financial sector BUMN entities on the Indonesia Stock Exchange during the period 2019-2022 with a total of 80 data and a sample of 80 data.  The secondary data were obtained from the financial reports published on the official website of the Indonesian Stock Exchange during the period considered. The results show that capital structure, profitability and GCG simultaneously affect firm value. Furthermore, GCG has a negative effect on firm value. Then, there is no effect of capital structure on firm value and profitability has no effect on firm value. The results of this study support the theory of the relevance of accounting information, where good corporate governance is bad news for investors and requires high costs.
Co-Authors Fitri, Nadia Murfiqoh, Apriliani Rhosilah Rina Purnamasari Siti Aminah Tri Lestari, Ferti Ryagianti