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All Journal EBSJ Jurnal Riset Akuntansi Politala Jurnal Akuntansi AKTIVA Al-Buhuts (e-journal) Journal Economic Insights Dedikasi: Jurnal Pengabdian Kepada Masyarakat
Sri Layla Wahyu Istanti
Universitas YPPI Rembang
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Faktor-Faktor yang Berdampak pada Tax Avoidance Perusahaan Manufaktur yang Tergabung di Bursa Efek Indonesia Yoga Alen Falefi; Sri Layla Wahyu Istanti
Journal Economic Insights Vol. 3 No. 2 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i2.106

Abstract

Fokus studi ini adalah untuk mengumpulkan bukti langsung mengenai penyebab yang mempengaruhi upaya menghindari pajak perusahaan manufaktur yang tergabung di BEI dari periode 2020 hingga 2022. Jumlah perusahaan, profitabilitas, leverage, dan komite audit digunakan sebagai variabel mengikat; tingkat pajak yang efektif digunakan sebagai variabel terikat untuk menghitung upaya menghindari pajak. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022 adalah subjek penelitian ini. Mereka berasal dari industri dasar dan kimia. Metode pengambilan sampel purposive digunakan dalam penelitian ini. Kriteria tertentu digunakan untuk memilih empat belas sampel perusahaan. Metode pengumpulan data dilakukan dengan bantuan instruksi. Data dievaluasi menggunakan analisis regresi linier berganda. Uji coba dilakukan menggunakan program SPSS versi 22. Studi ini menemukan hasil yang memperlihatkan dimana ukuran perusahaan dan komite audit memengaruhi pencegahan pajak secara parsial; profitabilitas memengaruhi pencegahan pajak secara parsial; dan leverage memengaruhi pencegahan pajak secara parsial.
KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS SERTA KOMITE AUDIT YANG BERDAMPAK PADA KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERGABUNG DI BURSA EFEK INDONESIA Nadiyatut Taqiyyah; Sri Layla Wahyu Istanti
Jurnal Akuntansi AKTIVA Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v5i1.5704

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan komite audit, dewan komisaris, dan manajemen terhadap kinerja keuangan perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, purposive sampling digunakan. Dalam penelitian ini, regresi linier berganda digunakan sebagai alat analisis pada data kuantitatif. Temuan penelitian menunjukkan bahwa, meskipun tidak secara signifikan, kepemilikan manajemen, dewan komisaris, dan komite audit masing-masing memiliki dampak yang baik terhadap kinerja keuangan. Hanya 4,2% dari kinerja keuangan yang dapat dijelaskan oleh ketiga variabel independen dalam penelitian ini, sesuai dengan temuan uji determinasi; sisanya sebesar 75,8% dapat dijelaskan oleh faktor-faktor tambahan yang tidak diteliti dalam penelitian ini. Temuan penelitian ini diyakini dapat menjadi dasar bagi manajemen untuk bersikap lebih bijak dalam menghadapi kondisi perusahaan yang terlihat mengalami kesulitan keuangan. Lebih jauh lagi, investor dapat menggunakan temuan penelitian ini sebagai dasar untuk memilih dengan bijak perusahaan mana yang akan diinvestasikan.
PENDAMPINGAN DAN PENGEMBANGAN UMKM ”WARUNG MAKAN MBAK ANA” MELALUI MEDIA PROMOSI Retno Dwi Yuliani; Safira Yuni Yanti; Durorul Anwar; Sri Layla Wahyu Istanti
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i3.4417

Abstract

Abstract MSMEs “Warung Makan Mbak Ana” in Punjulharjo Village, Rembang District, Rembang Regency is an MSMEs managed by Mrs. Tasirah for approximately 12 years. During this KKU activity, the KKU team found several problems, namely not having a business logo, not having a sticker to accept orders, not having an up-to-date menu list, not having a menu banner, not having a promotional banner, not having a location tag on Google Map. The program that has been planned to solve these problems is as follows make a business logo, make a sticker to receive orders, make the latest menu list, make a menu banner, make a promotional banner, and make a tag on Google Map. The results obtained after the Business Work Lecture program was carried out are as follows MSMEs have a business logo, MSMEs have stickers to accept orders, MSMEs have a list of the latest menus, menu banners have been installed at the business, promotional banners have been installed at MSME locations, Google Map tags have been installed making it easier for customers to find locations. Keywords: MSMEs Assistance, Promotion Abstrak UMKM “Warung Makan Mbak Ana” di Desa Punjulharjo, Kecamatan Rembang, Kabupaten Rembang merupakan UMKM yang dikelola oleh Ibu Tasirah selama kurang lebih 12 tahun. Selama kegiatan KKU ini dilakukan tim KKU menemukan beberapa masalah yaitu belum mempunyai logo usaha, belum memiliki stiker menerima pesanan, belum memiliki daftar menu yang terbaru, belum memiliki banner menu, belum memiliki banner promosi, dan belum mempunyai tag lokasi di Google Map. Program yang telah direncanakan untuk memecahkan permasalahan tersebut adalah sebagai berikut membuatkan logo usaha, membuatkan stiker menerima pesanan, membuatkan daftar menu terbaru, membuatkan banner menu, membuatkan banner promosi, membuatkan tag di Google Map. Hasil yang didapatkan setelah program Kuliah Kerja Usaha dilaksanakan adalah sebagai berikut UMKM memiliki logo usaha, UMKM memiliki stiker menerima pesanan, UMKM memiliki daftar menu terbaru, banner menu telah terpasang di tempat usaha, banner promosi telah terpasang di lokasi UMKM, Tag Google Map telah terpasang sehingga memudahkan pelanggan untuk menemukan lokasi. Kata kunci: Pendampingan UMKM, Promosi
Pengaruh Persistensi Laba, Ukuran Perusahaan dan Leverage Terhadap Kualitas Laba Amelia Cahya Pratiwi; Sri Layla Wahyu Istanti
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7518

Abstract

This study aims to analyze the influence of earnings persistence, firm size, and leverage on earnings quality in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial reports published via the IDX. The sample was selected using a purposive sampling technique based on established criteria, resulting in six companies observed over a five-year period, yielding 30 units of analysis. Earnings quality, the dependent variable, is measured using an income quality metric, while the independent variables consist of earnings persistence, firm size, and leverage. Data analysis was conducted using multiple linear regression. The results indicate that earnings persistence has a positive but insignificant effect on earnings quality, with a regression coefficient of 1.494 and a significance value of 0.240. Firm size has a negative but insignificant effect on earnings quality, with a regression coefficient of -0.003 and a significance value of 0.842. Meanwhile, leverage has a positive and significant effect on earnings quality, with a regression coefficient of 0.989 and a significance value of 0.003. The Adjusted R² value of 0.208 indicates that earnings persistence, firm size, and leverage collectively explain 20.8% of the variation in earnings quality, while the remaining 79.2% is explained by factors outside the research model. These findings demonstrate that leverage is a factor that contributes significantly to earnings quality in the food and beverage companies studied.
Pengaruh Firm Size, Likuiditas dan Leverage Terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Erika Agustina; Sri Layla Wahyu Istanti
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.681

Abstract

This study aims to examine the effect of firm size, liquidity, and leverage on profit growth in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Profit growth is an important indicator in assessing company performance and business sustainability in the banking sector. This research employs a quantitative approach with purposive sampling, resulting in 10 banking companies as the research sample. The data are analyzed using multiple linear regression with the assistance of SPSS software. The results show that firm size has a negative and significant effect on profit growth, indicating that larger banking companies tend to experience lower profit growth due to increasing operational complexity and potential managerial inefficiencies. Liquidity has a positive but insignificant effect on profit growth, suggesting that a high level of liquidity has not been optimally utilized to generate higher profits. Leverage also shows a positive but insignificant effect on profit growth, indicating that the use of debt has not become a major determinant in increasing profit growth in banking companies. Simultaneously, firm size, liquidity, and leverage explain 23.1% of profit growth, while the remaining percentage is influenced by other factors outside the research model.
Determinants of Financial Reporting Timeliness: An Empirical Study in Indonesian Banking Firms (2020–2022) Sri Layla Wahyu Istanti; Agustina Khristina Ningrum
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12858

Abstract

This study investigates the determinants of financial reporting timeliness in Indonesian banking firms. Specifically, it examines the effects of firm age, firm size, and financial distress on the punctuality of financial reporting among banks listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Using a quantitative associative approach, purposive sampling was employed to select 27 banking firms that consistently published audited annual reports during the observation period, resulting in 81 firm-year observations. Logistic regression analysis, performed with SPSS version 25, was used to test the hypotheses. The findings reveal that firm age has a positive but insignificant effect, firm size has a negative and significant effect, and financial distress has a negative but insignificant effect on the timeliness of financial reporting. The adjusted R² of 0.282 suggests that the independent variables explain 28.2% of the variance, with the remainder influenced by factors outside the model. This study contributes to the literature by highlighting the unique dynamics of financial reporting timeliness in the Indonesian banking sector, particularly during a period characterized by heightened regulatory scrutiny. The results imply that larger firms face greater complexity in timely reporting, whereas financial distress exerts limited influence. This research offers insights for regulators, investors, and corporate managers in understanding the structural and operational challenges that affect reporting timeliness.
Co-Authors Agustina Khristina Ningrum Amelia Cahya Pratiwi Durorul Anwar Erika Agustina Nadiyatut Taqiyyah Retno Dwi Yuliani Safira Yuni Yanti Yoga Alen Falefi