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All Journal Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Riset Akuntansi Jurnal Ilmiah ESAI Akuntansi Pajak dan Kebijakan Ekonomi Digital
Artie Ardhita Rachman
Unknown Affiliation
Economics, Econometrics & Finance

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Implementation of Mnemonic Technique in Learning Auditing: A Classroom Experiment Artie Ardhita Rachman; Eksa Ridwansyah; Endang Asliana
Jurnal Ilmiah ESAI Vol 8 No 3 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i3.947

Abstract

The research is to empirically test the effect of using mnemonic techniques in auditing context. The ability of memorizing the auditing concept is tested through the experimental learning material. The participants involved in the experiment are the students of Accounting Study Program in Politeknik Negeri Lampung. The participants are divided into three experiment groups randomly. There are two mnemonic groups and a control group. The two mnemonic groups are a group with sentence mnemonic device and the other with first letter mnemonic device. The two devices are also tested in order to have the best device applied in auditing class. The results show that the mnemonic techniques give a positive effect in memorizing the auditing learning material, with the sentence mnemonic device as the best technique.Keywords: Experiments, Auditing Concept, Mnemonic
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2724

Abstract

This study aims to examine the influence of profitability, firm size, and financial distress on tax avoidance. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This research utilizes secondary data obtained from the financial statements of mining companies listed on the IDX from 2016 to 2020, which were downloaded from www.idx.co.id. The population of this study consists of 86 mining companies listed on the IDX during 2016-2020. Purposive sampling was employed to select a sample of 102 observations for analysis using multiple linear regression. The findings reveal that firm size and financial distress have a significant impact on tax avoidance, while profitability does not have a significant effect on tax avoidance.
Pengaruh NPM, ROI dan ROE Terhadap Harga Saham pada Perusahaan Sektor Infrastruktur di Bursa Efek Indonesia Tahun 2019-2022 Zahra Afelia; Lihan Rini Puspo Wijaya; Artie Ardhita Rachman
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.590

Abstract

This study aims to examine the impact of NPM, ROI, and ROE on stock prices. The population of this research consists of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. This study uses secondary data obtained from the financial statements of infrastructure companies listed on the IDX between 2019 and 2022, which were accessed through the website www.idx.co.id. The research population consists of 23 infrastructure companies listed on the IDX during the 2019-2022 period. Purposive sampling was used to select a sample of 81 observations, which were analyzed using multiple linear regression. The results show that NPM has an effect on stock prices, while ROI and ROE do not have an impact on stock prices.
Analisis Pengaruh Kinerja Keuangan dan CSR Pada Nilai Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Periode 2022-2024 Desi Iryanti; M. Muhayin A Sidik; Artie Ardhita Rachman
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 5 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i5.7945

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja keuangan dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap nilai perusahaan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Kinerja keuangan diproksikan oleh Return on Assets (ROA), Return on Equity (ROE), dan Rasio Beban Operasional terhadap Pendapatan Operasional (BOPO), sedangkan nilai perusahaan diukur menggunakan Rasio Harga terhadap Nilai Buku (PBV). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, menghasilkan 21 perusahaan perbankan dengan total 63 observasi selama tiga tahun. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa ROA dan ROE memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan BOPO tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Sementara itu, pengungkapan CSR berdasarkan Standar GRI 2021 memiliki pengaruh signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa profitabilitas dan pengungkapan CSR memainkan peran penting dalam meningkatkan kepercayaan investor dan meningkatkan nilai perusahaan di sektor perbankan. Oleh karena itu, perusahaan didorong untuk mempertahankan kinerja keuangan yang kuat sekaligus memperkuat implementasi CSR untuk mendukung penciptaan nilai perusahaan yang berkelanjutan.
Co-Authors Desi Iryanti Dian Nirmala Dewi Endang Asliana Fakhrina Marsya Primandita Lihan Rini Puspo Wijaya M. Muhayin A Sidik Ridwansyah, Eksa Zahra Afelia