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All Journal INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Sosial
Fatimah Riswati
Universitas Wijaya Putra
Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH STRUKTUR ASET, RISIKO BISNIS DAN UKURAN PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR KIMIA TBK PERIODE 2018-2021 Siti Maratus Sholikha; Fatimah Riswati
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This research aims to examine and analyze the effect of asset structure, business risk and firm size on firm value with capital structure as the intervening variable in the Chemical Sub-Sector Company Tbk for the 2018-2021 Period. The sampling technique used in this research is purposive sampling technique and obtained as many as 8 companies as research samples with a population of 18 companies in the chemical sub sector. Data analysis was carried out using descriptive statistics with the SmartPLS tool. Based on data analysis, it shows that asset structure has no significant effect on firm value, business risk has a significant effect on firm value, firm size has no significant effect on firm value, asset structure has no significant effect on capital structure, business risk has a significant effect on capital structure, Firm size has no significant effect on capital structure, capital structure has no significant effect on firm value, asset structure has no significant effect on firm value through capital structure, business risk has no significant effect on firm value through capital structure, and firm size has no significant effect on firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN INDUSTRI FOOD AND BEVERAGE Wanda Dwi Pebrianti; Fatimah Riswati
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 1 (2024): JEBS, April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The study's goal is to analyse and contrast the profitability, liquidity, and dividend policies of different organisations. The population of this research consists of all firms that will have been in operation in the food and beverage industry in the years 2021–2023. The purposive sampling method was used to identify 17 different companies. The method of quantitative associative research is used in this investigation. The financial statements utilised in this research are secondary data obtained using a documentation-based method and were retrieved from the website of the Indonesia Stock Exchange. This method of data analysis makes use of descriptive statistics, tests of classical assumptions, multiple linear regression tests, and hypothesis testing. The data was statistically analysed using SPSS version 26. The results of the T test demonstrate that liquidity positively impacts firm value, dividend policy negatively impacts it, and partial profitability has no appreciable positive impact on firm value. Profitability, liquidity, and dividend policy do not interact strongly to affect the value of food and beverage companies listed on the IDX in 2021–2023.
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN INDUSTRI FARMASI TBK TAHUN 2019-2021 Nur Kiatin; Fatimah Riswati
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 1 (2024): JEBS, April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This research aimed to examine the connection between liquidity ratios, solvency ratios, and activity ratios and financial output. Quantitative associative methods are used in this kind of study. All pharmaceutical businesses operating between 2019 and 2021 made up the sample for this analysis. Ten businesses were chosen using a purposive selection technique to make up the sample. Financial statements were employed as a supplementary source of information for the data gathering method. Analysis of data by use of computer statistical methods, namely regression analysis in SPSS. Analysis of the data using the t-test reveals a positive and substantial influence of the liquidity ratio on financial performance, a negative and insignificant effect of the solvency ratio, and no effect of the activity ratio. However, it is known that the liquidity ratio, solvency ratio, and activity ratio all have a considerable positive influence on financial performance at the same time.
ANALISIS PERHITUNGAN PAJAK MASUKAN, PAJAK KELUARAN DALAM RANGKA MENENTUKAN PAJAK KURANG ATAU LEBIH BAYAR PAJAK PERTAMBAHAN NILAI (PPN)PADA PT. ROLAS NUSANTARA MANDIRI SURABAYA Fatimah Riswati; Ajeng Triani Putri; Heru Tjahjono
Income Vol 3 No 1 (2022): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v3i1.134

Abstract

Penelitian ini dilakukan untuk mengetahui jumlah pajak keluaran dan pajak masukan untuk menentukan pajak lebih atau kurang bayar pada pengusaha kena pajak PT. Rolas Nusantara Mandiri Surabaya. Untuk memperoleh tujuan tersebut peneliti menggunakan jenis penelitian deskriptif dengan pendekatan Kualitatif menggunakan data sekunder dari SPT dan catatan dari PT. Rolas Nusantara Mandiri. sebagai sample dari periode Januari 2016 sampai Desember 2018. Dari SPT dan catatan yang diperoleh dari PT. Rolas Nusantara Mandiri, kemudian dihitung pajak masukan dan pajak keluaran nya . Hasil dari penelitian menunjukkan bahwa jumlah pajak keluaran nya dari tahun 2016 sampai 2018 lebih besar daripada Pajak Masukan nya. mengindikasikan bahwa PPN PT. Rolas Nusantara Mandiri tersebut adalah Pajak Kurang Bayar
Co-Authors Ajeng Triani Putri Heru Tjahjono Nur Kiatin Siti Maratus Sholikha Wanda Dwi Pebrianti