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Enggar Diah Puspa Arum
Universitas Jambi, Jambi, Indonesia
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The Relationship of Market Competition Intensity, Adoption of Financial and Non-financial Performance Measures to Company Performance Puspita , Deta; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12667

Abstract

This study aims to examine the relationship between market competition intensity, adoption of financial and non-financial performance measures and company performance. The study was conducted at a manufacturing company in Batam. The variables in the study consist of independent and dependent variables. The independent variables are market competition intensity, financial and non-financial performance measures. The dependent variable is company performance. Data were collected using purposive random sampling method. The analysis method uses factor analysis (path analysis). The study resulted in market competition intensity having a positive relationship with company performance and was supported by previous research. Financial and non-financial performance had a positive relationship with company performance and was supported by previous research. The results of this study strengthen that market competition intensity has a positive relationship with company performance and the adoption of financial and non-financial performance measures has a positive relationship with company performance.
The Effect of Accounting Information, Profitability and Leverage on Stock Prices in Companies Listed on the Indonesia Stock Exchange Rosalia, Vema; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12752

Abstract

For the purpose of this research, we will look at stocks traded on the Indonesia Stock Exchange and analyze their performance relative to certain financial metrics, including EPS, PBV, NPM, ROA, ROE, and DER. Using secondary data collected from the Indonesia Stock Exchange, this research employs a quantitative approach. Organizations trading on the Indonesia Stock Exchange that are involved in healthcare are the focus of this study. Using Purposive Sampling, 45 companies were selected for the study sample that covers the years 2021–2023. The statistical package for the social sciences (SPSS) 26 was used for data analysis in this research. Study findings show that EPS has a significant impact on stock prices, but NPM, ROA, ROE, DER, and price-to-book value (PBV) do not. On the other hand, EPS, NPM, ROA, ROE, and DER all have an effect on stock prices, and they are significant.
PENGARUH TRANSFER PRICING, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2022 Salshabilla Dinda Febriavisca; Enggar Diah Puspa Arum; Susfa Yetti
Jambi Accounting Review (JAR) Vol 5 No 2 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari Transfer Pricing, Profitability dan Leverage secara parsial dan simultan terhadap Tax Avoidance pada perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2015-2022. Populasi dalam penelitian ini adalah seluruh Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia sampai dengan tahun 2022 yang berjumlah 97 perusahaan. Sampel diambil dengan menggunakan metode purposive sampling dan diperoleh 4 perusahaan dengan periode pengamatan selama 8 tahun sehingga menghasilkan 32 data penelitian. Alat analisis data yang digunakan dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear berganda, uji t, uji F dan koefisien determinasi dengan menggunakan Program Software SPSS (Statistic Package for the Social Science) versi 20. Hasil penelitian transfer pricing, profitability secara parsial tidak berpengaruh terhadap tax avoidance. Sedangkan leverage secara parsial berpengaruh signifikan terhadap tax avoidance. Hasil uji transfer pricing, profitability, dan leverage secara simultan berpengaruh signifikan terhadap tax avoidance.
- Moderasi Komisaris Independen Terhadap Faktor-Faktor Penentu Tax Avoidance (Studi Empiris: Perusahaan Sektor Pertambangan yang Terdaftar di BEI Pada Tahun 2018-2022) TRIA SEPTIALA, RIVE; Diah PA, Enggar; Wiralestari, Wiralestari
Jurnal Akuntansi & Keuangan Unja Vol 9 No 3 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i3.41700

Abstract

This study aims to determine the effect of Capital Intensity, Inventory intensity, Corporate risk, Leverage and Profitability on Tax avoidance in Mining Sector Companies Listed on the IDX for the 2018-2022 period. The population in this study were 63 Mining Companies on the Indonesia Stock Exchange Based on Sub-Industry. The sample in this study used random sampling that published reports within a period of 5 years with a total sample of 19 companies. This research method uses a quantitative method. This study uses secondary data obtained through data on idx.com, yahoo.finance.com and the company's respective websites. This study uses multiple linear analysis using SPSS 26 software. The results of the study indicate that Capital Intensity, Inventory intensity, Corporate risk and Profitability have an effect on Tax avoidance in Mining Sector Companies Listed on the IDX for the 2018-2022 period, only the Leverage variable does not affect Tax avoidance.
Efek Moderasi Kompetensi Sumber Daya Manusia Pada Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Badan Amil Zakat Nasional (Baznas) di Indonesia ZIEKWAN; Diah PA, Enggar; Wiralestari, Wiralestari
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.40105

Abstract

The purpose of this research was to determine Moderating Effect of Human Resources Competency on Factors that Influencing The Financial Statements Quality Of Badan Amil Zakat Nasional (Baznas) In Indonesia. The sample in this study was 86 (eighty-six) Regional BAZNAS throughout Indonesia. The data used in the study were primary data. The analysis method used was Moderated Regression Analysis (MRA) using the SPSS 26 program. The results showed that the Implementation of Accounting Standards and Accounting Information Systems had a significant positive effect on the Quality of Financial Reports, while the Internal Control System, Financial Supervision, Organizational Commitment, and Implementation of Good Governance did not affect the Quality of Financial Reports. Human Resource Competence was able to moderate the effect of the Implementation of Accounting Standards and Accounting Information Systems on the Quality of Financial Reports, while the Internal Control System, Financial Supervision, Organizational Commitment, and implementation of good governance were not able to be moderated by Human Resource Competence.
Pengaruh Fraud Triangle Theory Dalam Mendeteksi Financial Fraud (Studi Kasus Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2022) Alfaridzi, Helpan; Diah PA, Enggar; Wijaya Z, Rico
Jurnal Akuntansi & Keuangan Unja Vol 9 No 4 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i4.42059

Abstract

This research aims to test and analyze the detection of financial fraud using a model developed based on fraud triangle theory in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative research with the documentation method. The research population includes 95 companies. The sample selection technique was carried out using purposive sampling method which resulted in 52 companies with a total of 208 samples that met the criteria. The data used is secondary data from the company's annual report and the data collection method is documentation. Data analysis uses the Structural Equation Modeling Partial Least Square (SEM-PLS) approach through SmartPLS 4.0 software. The results revealed that the opportunity and rationalization variables have a significant influence on detecting financial fraud. Meanwhile, the pressure variable does not show a significant effect in detecting financial fraud.
Pengaruh Good Governance, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak Pada Sektor Property dan Real Estat Yang Tercatat di Bursa Efek Indonesia Tahun 2018-2022 simbolon, astri; Arum, Enggar Diah Puspa; Safelia, Nela
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.39934

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan corporate governance terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022. Variabel independen dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen, return on assets dan debt to equity ratio, sedangkan untuk variabel dependen dalam penelitian ini menggunakan Effective Tax Rate (ETR). Penelitian ini menggunakan 9 sampel perusahaan property dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022, selama 5 tahun pengamatan terdapat 45 laporan tahunan yang dianalisis. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan alat analisis data yang digunakan dalam penelitian ini menunjukan bahwa kepemilikan institusional berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.002, kepemilikan manajerial berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.027, DER berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.031, sedangkan untuk komisaris independen dan ROA tidak berpengaruh signifikan terhadap tax avoidance.
The Effect Of Financial Performance On Capital Structure And Its Implications For Firm Value In Non-Primary Consumption Companies Vira Anggraini; Enggar Diah Puspa Arum; Rahayu Rahayu
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.322

Abstract

This study aims to analyze the impact of liquidity, solvency, and profitability on firm value in non-primary consumer firms listed on the Indonesia Stock Exchange (IDX), with capital structure as a mediating variable. Understanding these financial factors is crucial, as firm value reflects investor confidence and overall business sustainability. The study utilizes secondary data from the past three years' financial statements. Path analysis and the Sobel test are employed to examine both direct and mediating effects. The findings indicate that solvency positively influences capital structure but does not affect firm value, while liquidity has no significant impact on either. Profitability positively affects firm value but negatively influences capital structure. Additionally, capital structure does not mediate the relationship between liquidity and firm value or between profitability and firm value. However, it has a significant positive effect on firm value. These results suggest that while capital structure plays a role, investors also consider other factors, such as investment strategies and financial policies, when assessing firm value. The findings provide insights for businesses and investors regarding financial decision-making and firm valuation in the non-primary consumer sector.
Against Fraud: How Religious-Based Values Accounting Work Sarmigi, Elex; Rahayu, Sri; Puspa Arum, Enggar Diah; Wijaya Z, Rico
TSAQAFAH Vol. 21 No. 1 (2025): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v21i1.12971

Abstract

Fraud is a widespread issue that can cause significant harm across various sectors, including government, business, and educational institutions. Several theories, such as the Fraud Triangle, Fraud Diamond, and Fraud Hexagon, have been developed to understand the factors that drive individuals to commit fraud. This research aims to analyze the role of religiosity values in minimizing fraudulent actions using a qualitative method and a literature study approach. Data were collected through an analysis of literature from journals, books, and previous research that examined the relationship between religiosity and fraudulent behavior. The findings indicate that religiosity plays a significant role in reducing individuals' intention and opportunity to commit fraud. Individuals with a good understanding of religion tend to have a stronger moral awareness, making it more difficult for them to rationalize fraudulent actions. Furthermore, religious values can help individuals manage pressure and suppress ego/arrogance, which are key elements in the Fraud Hexagon theory. Although religiosity serves as a deterrent to fraud, this study also finds that external factors such as opportunity and collusion continue to contribute to fraudulent behavior.
DAMPAK OPINI AUDIT TERHADAP REAKSI PASAR SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA -, Supriati; Puspa Arum, Enggar Diah; Maulana Zulma, Gandy Wahyu Wahyu
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i1.4580

Abstract

Penelitian ini bertujuan untuk mengetahui dampak opini audit wajar tanpa pengecualian dan opini audit wajar tanpa pengetahuan dengan paragraf penjelas terhadap reaksi pasar saham yang diukur dengan abnormal return. Metode penelitian ini menggunakan metode studi peristiwa. Sampel yang digunakan adalah perusahaan manufaktur yang mengumumkan opini audit wajar tanpa pengecualian dan opini audit wajar tanpa pengecualian dengan paragraf penjelas yang terdaftar di Bursa Efek Indonesia periode 2017-2019, yaitu sebanyak 218 perusahaan untuk opini audit wajar tanpa pengecualian dan 116 perusahaan untuk opini audit wajar tanpa pengecualian dengan paragraf penjelas. Hasil penelitian ini menunjukkan bahwa opini audit wajar tanpa pengecualian dengan paragraf penjelas berpengaruh negatif dan signifikan terhadap abnormal return pada hari kedua setelah pengumuman opini audit, sedangkan pengumuman opini audit wajar tanpa pengecualian tidak berpengaruh terhadap abnormal return. Implikasi dari penelitian ini diantaranya adalah investor hendaknya cermat dalam membaca reaksi pasar agar dapat memperoleh pengembalian saham sesuai dengan yang diharapakan.Kata Kunci: Opini Audit Wajar Tanpa Pengecualian; Opini Audit Wajar Tanpa Pengecualian dengan Paragraf Penjelas; Abnormal Return
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Agung Rizki Dwi Putra Al Dzahabi Rachman Alfaridzi, Helpan Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Ananditya, Intan Azzahra Fajrina Anci Fadelly A Anggun Satriajaya Anisa Rizki Argianov Ramadhan Arie Agus S Arief Isdayanto Athiatul Istianah Aulia Beatrice Brilliant Aziexho Vornandes Busyaib Syamsul Sirot Dedi Irawan Delta Forza Dimas Ivan Alberta Disya Yuke Farhana Elex Sarmigi Endah Sri Wahyuni Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Fajri, Rizki Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Fuad Rahardi Gowon, Muhammad Halimahtusya Diah Harni Septianda Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Haryadi Hernando, Riski Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Imelda Andrianty Indah Aurelia Ira Febrianti Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Johannes Simatupang Kharimah Murni Kurnia, Reni Indah Liona Efrina S Mahfiroh, Maharani Maisarah Maisarah Mardianis Mardianis Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S Mila Novriani MISMIWATI, MISMIWATI MISMIWATI Misni Erwati Moch. Riski E Mona Lisa, Mona Mu'ammar Fauzan Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa , mukhzarudfa Mukhzarudfa, Mukhzarudfa Mukti Dian S Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nany Anggriany Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhasniwati nurhasniwati, nurhasniwati Nurhayani dan Rosmeli Nurhayani Rosmeli Nuri Andriyani Nurianti Sihombing Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratih Kusumastuti Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Reni Yustien Rico Wijaya Rico Wijaya Z Rico Wijaya Z Rini Oktaviani Putri Rio Antoni Riski Hernando Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Satria Pradana Selia Meilantika Shinta Adelia Sari simbolon, astri Siska Pernama Sari Soedjatmiko Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Wahyuni Sri Widiyati Sukma Rianti Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora L Tona Aurora Lubis Tona Aurora Lubis TRIA SEPTIALA, RIVE Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Widya Ayu C Wini Julia Abbet Wira Lestari Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yosi Eka Zamzami ZIEKWAN Zirda Kurnia