Article Per Year (5 Year)
p-Index From 2020 - 2025
1.513
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi dan Keuangan Economic Reviews Journal Jurnal Akuntansi Keuangan Dan Perpajakan Aktivitas Jurnal Ilmiah Akuntansi
Meta Nursita
Unknown Affiliation
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Risiko Keuangan, Nilai Perusahaan dan Ukuran Perusahaan Tehadap Perataan Laba Sekar Shafa Nabilah; Meta Nursita
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.424

Abstract

This research aims to analyze the influence of financial risk, company value and company size on income smoothing. This research was conducted by analyzing the financial reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 16 companies in the Consumer Non-Cyclicals sector listed on Indonesia Stock Exchange during the period 2018 to 2022 using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. Logistic regression method was used as research methodology in this study. Analysis of research results using the help of Eviews 12 software. The results of this study show that Financial Risk partially has no effect on Profit Planning, Company Value partially has no effect on Profit Smoothing, Company Size partially has an effect on Profit Planning and simultaneously Financial Risk, Company Value and Company Size influence Income Smoothing.
Dan Pengaruh Capital Intensity, Profitabilitas dan Corporate Social Responsibility Terhadap Agresivitas Pajak: Studi Kasus Pada Perusahaan Sub Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Ragita Dwi Cahya; Meta Nursita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 4 (2023): Oktober 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i4.1941

Abstract

This study aims to test and prove the effect of capital intensity, profitability and corporate social responsibility on property and real rstate sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The type of research used in this study is quantitative. The data used is secondary data in the form of an annual report. The sampling technique used is the purposive sampling method. The population in this study is property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 87 companies. The sample used in this study was 11 companies with 5 years of research, the total data of this study was 55 companies. Hypothesis testing in this study used regression analysis of panel data using E-views 9 software. The results of the study simultaneously show that the variables of capital intensity, profitability and corporate social responsibility have an influence on tax aggressiveness. And the results of the study partially show that the capital intensity variable and the corporate social responsibility variable affect tax aggressiveness, while the profitability variable does not affect tax aggressiveness.
Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Umur Perusahaan dan Ukuran Perusahaan Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Consumer Non Cyclicals Tahun 2018-2022 Nur Fajriah; Meta Nursita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2432

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, intensitas modal, umur perusahaan, dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan penghindaran pajak sebagai variabel terikat serta pertumbuhan penjualan, intensitas modal, umur perusahaan, dan ukuran perusahaan sebagai variabel bebas. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data sekunder berupa laporan keuangan. Metode analisis data yang digunakan adalah uji regresi data panel dengan bantuan aplikasi Ms. Excel dan Eviews 9. Populasi dalam penelitian ini yaitu perusahaan consumer non cyclicals yang terdaftar di BEI Periode 2018-2022. Populasi dalam penelitian ini berjumlah 67 perusahaan dan pemilihan sampel dilakukan dengan metode purposive sampling, sehingga di peroleh 35 perusahaan yang menjadi sampel penelitian. Hasil penelitian menunjukan bahwa secara simultan pertumbuhan penjualan, intensitas modal, umur perusahaan dan ukuran perusahaan berpengaruh terhadap penghindaran pajak. Variabel pertumbuhan penjualan dan intensitas modal secara parsial tidak berpengaruh terhadap penghindaran pajak. Sedangkan variabel umur perusahaan dan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak.
Pengaruh Cash Flow, Kepemilikan Manajerial dan Growth Opportunity Terhadap Konservatisme Akuntansi Setyaningrum, Wulan; Meta Nursita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.81

Abstract

This research aims to empirically prove the influence of cash flow, managerial ownership and growth opportunity on accounting conservatism. This research was conducted by taking a sample of financial sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The type of data used in this research is secondary data in the form of financial reports that have been audited and published on the Indonesia Stock Exchange (BEI) from 2018-2023. The samples were collected using a purposive sampling method with the number of companies sampled being 11 companies with a research period of 6 years, thus obtaining 66 data. The results of this research show that: (1) Cash Flow, Managerial Ownership and Growth Opportunity have an effect on Accounting Conservatism, (2) Cash Flow has an effect on Accounting Conservatism, (3) Managerial Ownership has an effect on Accounting Conservatism, (4) Growth Opportunity has an effect on Conservatism Accountancy.
Factors Affecting Tax Avoidance In Property And Real Estate Sub Sector Companies Listed On The Indonesia Stock Exchange Meta Nursita; Karlina, Lilis
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.733

Abstract

This study aims to examine the effect of sales growth, profitability, fixed asset intensity and corporate social responsibility on tax avoidance in property and real estate sub-sector companies on the Indonesia Stock Exchangefor the 2018-2022 period. The research method used in this study was purposive sampling. The sample in this study was 42 companies listed on the Indonesia Stock Exchangefor the 2018-2022 period. Data analysis techniques begin with descriptive statistical tests, then continue with multicollinearity tests, overall model tests, regression model feasibility tests, and hypothesis tests. The statistical method used is panel data regression analysis. The results of the analysis in this study show that partially sales growth does not affect tax avoidance, profitability partially does not affect tax avoidance, fixed asset intensity partially affects tax avoidance and corporate social responsibility does not have a partial effect on tax avoidance and simultaneously sales growth, profitability, fixed asset intensity, and corporate social Responsibility affects tax avoidance.
Pengaruh Komisaris Independen, Komite Audit, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay Ikhsan Romadhan; Meta Nursita
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.700

Abstract

This researchs aims to determine the effect of independent commissioners, audit committees, and the complexity of company operations on audit delay. The research uses a sample of companies in the Properties & Real Estate sector listed on the Indonesia Stock Exchange from 2018 to 2023. The sampling method employed in this study is purposive sampling, utilizing Eviews 13 for data analysis. The data sources for this research are quantitative data derived from annual financial reports, with a sample of 17 companies and observations over 6 years, resulting in a total sample size of 102. The analysis technique used is panel data regression. The results indicate that, simultaneously, independent commissioners, audit committees, and the complexity of company operations have an impact on audit delay. Partially, the findings show that the audit committee and the complexity of company operations do not significantly affect audit delay, while the independent commissioners have a significant effect on audit delay.
Pengaruh Risiko Pasar dan Nilai Tukar Rupiah Terhadap Return Saham Dyna Octavia Suryono Putri; Meta Nursita
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.863

Abstract

This study aims to find out and obtain empirical evidence of the influence of market risk and the rupiah exchange rate on stock returns. This type of research is quantitative with a research population in non-cycical customer companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The number of samples used amounted to 230 data from 46 non -cycrical customer sector companies obtained using purposive sampling based on predetermined criteria. Hypothesis testing using panel data regression using EViews 12. The results show that, Market risk has a significant effect on stock returns, Meanwhile, the rupiah exchange rate influence has no significant effect on stock returns.
Pengaruh Investment Opportunity Set (IOS) Kebijakan Deviden dan Keputusan Pendanaan Terhadap Nilai Perusahaan Raihan Nawalia Alayidrus; Meta Nursita
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.881

Abstract

This study aims to determine the effect of investment opportunity set (ios), dividend policy, and funding decisions on firm value. The object of research is companies in the property & real estate sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sampling technique used was purposive sampling method, with a total sample of 9 companies for 5 years of observation, so that 45 observations were obtained. The data used is sukender with quantitative data sourced from annual financial reports. Data analysis was carried out using the panel data regression method with the help of EViews 12 software. The results showed that simultaneously, investment opportunity set (IOS) dividend policy, and funding decisions have a significant effect on firm value. Partially, investment opportunity set (IOS) has a positive and significant effect on firm value. Dividend policy has a positive and significant effect on firm value, and funding decisions have a positive and significant effect on firm value.
Pengaruh Advertising Intensity, Inventory Intensity dan Sales Growth Terhadap Agresivitas Pajak Rahmawati, Fani; Meta Nursita
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2025): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v3i1.43722

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh advertising intensity,inventory inyensity,dan sales growth terhadap agresivitas pajak. Penelitian ini dilakukan dengan menganalisis laporan keuangan Perusahaan-perusahaan pada sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2018 hingga tahun 2022. Sampel yang digunakan dalam penelitian ini sebanyak 17 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2018 hingga tahun 2022 dengan menggunakan Teknik pengambilan sampel purpose sampling. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap peruasahan yang telah dijadikan sampel penelitian ini. Variable yang digunakan dalam penelian ini yaitu Advertising Intensity (X1) sebagai variable bebas pertama, Inventory Intensity (X2) sebagai variable bebas kedua, Sales Growth (X3) sebagai variable bebas ketiga,serta Agresivitas Pajak (Y) sebagai variable terikat. Metode regresi data panel digunakan sebagai metodologi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak Eviews 9. Hasil penelitian menunjukkan bahwa model yang terbaik adalah Fixxed Effect Model (FEM). Hasil pada penelitian ini menunjukan bahwa Advertising Intensity secara parsial tidak berpengaruh terhadap Agresivitas Pajak, Inventory Intensity secara parsial tidak berpengaruh terhadap Agresivitas Pajak, Sales Growth secara parsial berpengaruh terhadap Agresivitas Pajak, dan secara simultan , Advertising Intensity,Inventory Intensity,Dan Sales Growth berpengaruh terhadap Agresivitas Pajak.
Co-Authors Dyna Octavia Suryono Putri Ikhsan Romadhan Lilis Karlina Nur Fajriah Ragita Dwi Cahya Rahmawati, Fani Raihan Nawalia Alayidrus Sekar Shafa Nabilah Setyaningrum, Wulan