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Analisis Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Agresivitas Pajak Larasati Larasati; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 2 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i2.518

Abstract

Taxes is one of sources income for countries, in which taxes contribute 71% of total revenue. Taxes are considered as a burden by the company, it is necessary to do a strategy to reduce the tax burden. Reducing the tax will cause companies to be aggressive towards taxes. The purpose of this study is to determine the effect of liquidity, leverage and company size on tax aggressiveness in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2021. The type of data used in this study is secondary data from financial statements and company annual reports sourced from the official website of the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling method and obtained a sample of 120 based on certain criteria. The analytical method used is multiple linear regression using the Stata 17 program. The results of this study indicate that liquidity and firm size have no significant effect with a negative direction on tax aggressiveness. While, leverage leads to a positive direction and has no significant effect on tax aggressiveness.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pertumbuhan Laba Monica Viola Yuliana; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the effect of firm size, profitability, and liquidity on profit growth. The research method used is a quantitative method which aims to analyze data to determine the relationship between variables in this study. This study used a purposive sampling method and obtained 23 companies from a total of 25 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The data analysis method used is the STATA version 17 application program. The results of the study show that partially the firm size is not significant and positive on profit growth, profitability is not significant and positive on profit growth, and liquidity is not significant and negative on profit growth.
Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Ukuran Perusahaan, dan Capital Intensity terhadap Agresivitas Pajak Julius Sirait; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 3 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i3.593

Abstract

The research aims to the effect of corporate social responsibility, profitability, firm size, and capital intensity on tax aggressiveness.The research method is quzntitative research. The data used were obtained from the financial statements on the Indonesia Stock Exchange during the research period. The population of this research are mining sector companies listed on the Indonesia Stock Exchange for period 2017-2020, which amounted to 48 companies. The sample in this research were 28 companies obtained using purposive sampling. The data analysis technique used is descriptive analysis. The result of this research showed that corporate social reasponsibility (CSR) has a negative and not significant effect on tax aggressiveness. Profitability (ROA) has a negative and not significant effect on tax aggressiveness. Firm size (SIZE) has a negative and not significant effect on tax aggressiveness. Capital intensity (CAPN) has a negative and not significant effect on tax aggressiveness.
Analisis Pengaruh Solvabilitas, Profitabilitas dan Kualitas Auditor Terhadap Penerimaan Opini Audit Going Concern Isabella Nadia Anjani; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of solvency, profitability, and audit quality on going concern opinions. The independent variables in this study are solvency, profitability, and audit quality. Meanwhile, the dependent variable is going concern opinion. This study uses secondary data using data from the Indonesia Stock Exchange, testing using .And in this study shows that solvency, profitability and audit quality affect going concern opinion. This test uses convenience sampling, with a total sample of 120 companies. The method used is the Logistics Regression test with the use of Eviews 10. The results in this study indicate that the solvency is not significant with a negative coefficient direction. Profitability is not significant with a negative coefficient direction. Auditor quality is not significant with positive coefficient direction
Pengaruh Dampak Corporate Governance Terhadap CorporateSocial Responsibility Disclosure (CSRD) pada Sektor Industri Finance di Indonesia Tahun 2018-2021 Rivaldi Himawan; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study is to determine the influence of Good Corporate Governance (GCG) mechanism on Corporate Social Responsibility Disclosure (CSRD) in Indonesia. The Dependent Variable in this study is Corporate Social Responsibility Disclosure, which has scored by how much aspect that reported in CSR disclosure. There are 6 aspects that should be reported. This study categorized as associativeresearch using causal approach. Finance company that listed in Indonesia Stock Exchange on 2018 - 2021 are used as population in this study that downloaded on www.idx.co.id. This study use purposive sampling method for sample gathering with 68 companies. Multiple Regression Analysis is used for analysis method using SPSS version 26 program. The result of this study showing comitee size influencing the Corporate Social Responsibility Disclosure on finance companies that listed in Indonesia Stock Exchange on 2018- 2021
PERILAKU DAN PENGARUH PENDIRI TERHADAP INFORMATIVITAS HARGA SAHAM: PERUSAHAAN PUBLIK KELUARGA DI INDONESIA Mira Kartika Dewi Djunaedi
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.1000

Abstract

This study examines the relationship between founder as controller, age of founder, and dispersion of control on the informativeness of company stock prices. We argue that behavioral heterogeneity exists in family firms that are still majority owned and controlled by the founder. Using unbalanced panel data from 262 observations, first, this research finds support for the hypothesis that there is a convex relationship between founder voting rights and the informativeness of company stock prices. Second, older founders demonstrate more stewardship behavior than younger founders. Finally, high power dispersion in founding family firms creates agency conflicts between family owners that decrease the informativeness of firm stock prices. This finding is consistent with previous family business literature which reports that mixed behavior among family members can influence the informativeness of family company share prices. Keywords: Family Companies, Behavior Of Company Founders, Ownership Of Founders, Age Of Founders, Stock Price Informativeness
MEMBENTUK GENERASI CERDAS FINANSIAL: PENGENALAN LITERASI KEUANGAN DI SEKOLAH DASAR NEGERI PANONGAN Meria, Lista; Djunaedi, Mira Kartika Dewi; Rojuaniah, Rojuaniah; Syah, Tantri Yanuar Rachmat
Jurnal Pengabdian Masyarakat AbdiMas Vol 10, No 05 (2024): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v10i05.7951

Abstract

Pentingnya literasi keuangan harus mulai ditanam pada usia dini terutama pada fase anak-anak melalui proses pengasuhan dan membentuk pola kebiasaan. Pengetahuan keuangan yang ditanamkan secara dini pada kanak-kanak akan menghasilkan manfaat besar dapat dihasilkan jika kita berinvestasi sedini mungkin pada pembangunan sumber daya manusianya. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan konsep literasi keuangan kepada siswa SDN 1 dan SDN 2 di Kecamatan Panongan, Kabupaten Tangerang, Banten. Literasi keuangan merupakan keterampilan esensial yang perlu ditanamkan sejak dini untuk mempersiapkan generasi muda dalam mengelola keuangan secara bijak dan bertanggung jawab. Metode yang digunakan meliputi penyuluhan interaktif, permainan edukatif, dan praktik simulasi pengelolaan keuangan sederhana. Materi yang disampaikan mencakup pengenalan konsep uang, pentingnya menabung, pembuatan anggaran sederhana, dan konsumsi yang bijak. Kegiatan pengabdian ini memberikan kontribusi dalam meletakkan dasar literasi keuangan bagi siswa sekolah dasar di Kecamatan Panongan. Rekomendasi untuk kegiatan selanjutnya adalah melibatkan orang tua dalam program serupa untuk memperkuat pemahaman dan praktik literasi keuangan di lingkungan keluarga. Kata kunci: literasi keuangan, siswa sekolah dasar, pengabdian masyarakat, edukasi keuangan
Pengaruh Profitabilitas, Likuiditas, Free Cash Flow dan Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022 Syarif, Ayunda Mita; Djunaedi, Mira Kartika Dewi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 1 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v11i1.533

Abstract

The population of this study consisted of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period, this study used a purposive sampling and based on the criteria obtained as many as 42 companies with a total of 168 data analysis units. The data used in this study uses secondary data from the company's financial statements. The data analysis method this study uses firm effect and time effect method, and hypothesis testing using Stata data management software version 17. The results showed that profitability showed positive butinsignificant, while liquidity , free cash flow, and company size together show a negative and insignificant effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.
KEPATUHAN TATA KELOLA PERUSAHAAN DAN PERAN KOMISARIS INDEPENDENT PADA PERUSAHAAN KELUARGA DI INDONESIA Rana Destalia; Mira Kartika Dewi Djunaedi
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1328

Abstract

This study aims to determine the compliance of family corporate governance in Indonesia and to see whether independent commissioners influences the compliance of family corporate governance. The population in this study were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection used the purposive sampling method. Based on the results of the Pooled OLS regression, it is known that family companies have a lower level of compliance than non-family companies and independent commissioners have an insignificant effect on the disclosure of corporate governance compliance.
PEREMPUAN DAN TRANSFORMASI DIGITAL: PENGUATAN KAPASITAS SUMBER DAYA MANUSIA, PEMASARAN DAN PENGELOLAAN KEUANGAN DI UMK KELURAHAN DURI KEPA Sofia, Regina Deka; Meria, Lista; Rojuaniah, Rojuaniah; Djunaedi, Mira Kartika Dewi; Rahmawati, Wulan
Jurnal Pengabdian Masyarakat AbdiMas Vol 11, No 5 (2025): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v11i5.9469

Abstract

AbstrakDigitalisasi proses bisni memberikan peluang sekaligus tantangan bagi pelaku usaha mikro dan kecil (UMK) perempuan di Indonesia. Untuk dapat bertahan dan berkembang, UMK perempuan dituntut memiliki kemampuan adaptif terhadap perkembangan teknologi. Namun, rendahnya literasi digital dan keterbatasan akses informasi membuat banyak pelaku UMK perempuan belum optimal dalam memanfaatkan teknologi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan UMK perempuan di Kelurahan Duri Kepa Jakarta Barat melalui penyuluhan tentang penguatan karakter kewirausahaan dan sumber daya manusia adaptif, pemasaran digital, serta pencatatan keuangan berbasis aplikasi digital. Metode pelaksanaan meliputi ceramah interaktif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap pentingnya digitalisasi dalam pengelolaan usaha, meskipun penerapan praktis masih memerlukan pendampingan lanjutan. Program ini membuktikan pentingnya peran aktif perguruan tinggi dalam mendukung pemberdayaan ekonomi berbasis digital bagi pelaku UMK perempuan. Kata kunci : pemasaran digital, keuangan digital, usaha mikro dan kecil, sumber daya manusia
Co-Authors Agus Munandar Alfiana, Rita Alyana Marsyanda Annisa Fitria Eka Bertuah Isabella Nadia Anjani Julius Sirait Kamila, Nurul Lailatu Zahro, Lailatu Larasati Larasati Larasati Larasati Meria, Lista Monica Viola Yuliana Mutiara, Mirsatya Nabila, Putri Rahmawati, Wulan Rana Destalia Regina Deka Sofia Rian Adi Pamungkas Rivaldi Himawan Rojuaniah Rojuaniah Saputra, Rian Sirait, Julius Syah, Tantri Yanuar Rachmat Syamsiar, Syamsiar Syarif, Ayunda Mita Utami, Naning Putri Utomo, Restiany Wibowo, Duta Andriyan Zummiyanuran Habibi