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Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur Gisela Gisela; Fitria Husnatarina; Rini Oktavia; Rapel Rapel; Sri Yuni; Iwan Christian
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.935

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.

Penerapan Standar Akuntansi Pemerintahan Dalam Pertanggungjawaban Keuangan Desa: Studi Kasus pada Desa Sigi Kabupaten Pulang Pisau Provinsi Kalimantan Tengah Donna Octaria; Rahmiati Rahmiati; Septa Soraida; Tatik Zulaika; Rini Oktavia; M. Ichsan Diarsyad
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2970

This research aims to find out how government accounting standards are implemented in village financial management in Sigi Village and how prepared the village government is in managing village finances. The research methodology used is qualitative research, the data sources used are primary dtaa obtained by direct interviews and secondary data obtained from related documents. The location of this research is Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. The results of this research can be concluded that the implementation of government accounting standards in this village has not been optimal because in the presentation of village financial reports there are still several reports that are not prepared by the village government. Sigi Village Revenue and Expenditure Budget Implementation Report (APBDes), Changes in Excess Budget Balance Report, Realization Report, Cash Flow Report, and Notes to Financial Reports.

Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

PENGARUH PEMAHAMAN ATAS MEKANISME PEMBAYARAN PAJAK, PENGETAHUAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada UMKM di Kota Palangka Raya) Perdi Sahat Maruli Sihaloho; Lamria Simamora; Rini Oktavia; Ec. Rapel; Golda Belladonna Umbing
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 9 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi September 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i9.949

This study aims to determine the influence of Understanding Tax Payment Mechanisms, Tax Knowledge, Tax Awareness, and Tax Service Quality on Taxpayer Compliance of MSMEs in Palangka Raya City. This study uses primary data whose data collection uses a questionnaire. In this study, the researcher used quantitative analysis, multiple linear regression analysis and coefficient of determination analysis with the help of SPSS 25. The population in this study were 100 MSME taxpayers in Palangka Raya City. The results of the study obtained using the t-test show that understanding the tax payment mechanism does not affect taxpayer compliance, tax knowledge does not affect MSME taxpayer compliance, tax awareness has a positive effect on MSME taxpayer compliance and the quality of tax services does not affect MSME taxpayers.

A Study of LQ 45 Index Companies Listed on The Indonesia Stock Exchange from 2019-2023 Examines The Impact of Environmental Accounting Disclosure and Performance on Company Value Indika Rahmatul Saniah; Tatik Zulaika; Rini Oktavia
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i2.21017

The purpose of this study is to examine how environmental accounting disclosure and environmental performance affect the business value of the LQ-45 index listed on the IDX in 2019-2023. The methodology of this research is quantitative. The companies that are part of LQ-45 for the period 2019-2023 make up the research population. Purposive sampling was used to select samples, resulting in 14 observational samples. The IBM SPSS statistical 25 program is used to process the data. Multiple linear regression analysis is used as a data analysis method. With a significance value of 0.001 (<0.05), the research findings show that environmental accounting disclosure has a positive effect on company value. With a significance score of 0.009 (<0.05), environmental performance has a positive effect on the company's value

Pengaruh Likuiditas, Profitabilitas, Free Cash Flow Terhadap Kebijakan Hutang Dengan Kebijakan Dividen Sebagai Variabel Moderasi Henly Sianturi; Darmae Nasir; Rini Oktavia; Lamria Simamora; Rapel Rapel; M. Ichsan Diarsyad
Journal of Management and Social Sciences Vol. 2 No. 4 (2023): November : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i4.670

This study aims to analyze the effect of liquidity, profitability, free cash flow that can affect debt policy in Manufacturing Companies in the Goods and Consumer Sector listed on the Indonesia Stock Exchange in 2019-2022. This study uses a quantitative approach with data sources derived from secondary data in the form of financial statements. The population in this study is manufacturing companies in the goods and consumption sector with the number of samples used is as many as 22 companies with the purposive sampling method. Technical data analysis used simple linear analysis and Moderated Reggression Anaylisis (MRA) using SPSS tool version 25. The results of this study show that partially liquidity and profitability have a negative and significant effect on dividend policy, variable free cash flow has a positive and significant effect on debt policy. Dividend policy variables as variables cannot strengthen the relationship of liquidity to debt policy, profitability to debt policy, and free cash flow to debt policy.

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