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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Akuntansi Politala Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Nyale, M Hendri Yan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS KINERJA MANAJEMEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN PERBANKAN TAHUN 2020-2023 Nyale, M Hendri Yan; Firdauza, Cayla Alifia
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): 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.v8i2.554

Abstract

This study aims to analyze management performance on sustainability report disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Using purposive sampling technique, this study involved 25 companies, resulting in a total of 100 samples. The normality test shows that the data meets the assumption of normality. The analysis shows taht profitability has a significant positive effect on sustainability report disclosure. On the other hand, leverage has a significant negative influence, and company size has a significant positive influence on sustainability report disclosure.
PENGARUH STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP STRATEGI PENGHINDARAN PAJAK Teguh, Ariel Wibianto; Nyale, M Hendri Yan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3973

Abstract

Riset ini memiliki tujuan untuk menyelidiki dampak struktur kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan pada praktik penghindaran pajak pada perusahaan yang terdapat pada Bursa Efek Indonesia (BEI) khususnya dalam subsektor makanan dan minuman. Sumber informasi yang digunakan adalah laporan keuangan tahunan dari perusahaan manufaktur di subsektor makanan dan minuman pada BEI selama 2019 hingga 2022. Penghindaran pajak diukur melalui GAAP ETR, sementara kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan diukur dalam bentuk persentase rasio. Sebanyak 61 sampel diambil selama empat tahun penelitian, tetapi beberapa laporan keuangan harus dihilangkan untuk memenuhi asumsi normalitas, menghasilkan 35 sampel yang dapat diuji. Hasil analisis regresi berganda menyatakan kepemilikan manajerial secara signifikan mempengaruhi praktik penghindaran pajak, sementara ukuran perusahaan serta kepemilikan institusional tidak menunjukkan dampak signifikan. Riset ini memberikan wawasan kepada regulator tentang bagaimana struktur kepemilikan dan ukuran perusahaan berkaitan dengan praktik penghindaran pajak di perusahaan Indonesia.
Pengaruh Total Asset Turnover, Return on Assets, Debt to Equity Ratio, Stock Return, dan Firm Size terhadap Firm Value Destiana, Khalila Salma; Nyale, M Hendri Yan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3213

Abstract

This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.
Co-Authors Destiana, Khalila Salma Firdauza, Cayla Alifia Josefin, Natalie Teguh, Ariel Wibianto