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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Dade Nurdiniah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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LIQUIDITY, PROFITABILITY, SOLVENCY AND GOING CONCERN AUDIT OPINION ACCEPTANCE: THE ROLE OF FIRM SIZE AS A MODERATION Dade Nurdiniah
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.43269

Abstract

This study aims to analyze the effect of financial performance proxied by liquidity, profitability and solvency on acceptance of going concern audit opinions with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period and obtained 105 observational data. The data analysis method used in this study is logistic regression analysis and moderation regression analysis. The results showed that liquidity had no effect on acceptance of going-concern audit opinions, profitability had a negative effect on acceptance of going-concern audit opinions, solvency had a positive effect on going-concern audit opinions. Firm size is not able to strengthen the influence of liquidity and profitability on going concern audit opinions, while firm size is able to strengthen the influence of solvency on acceptance of going concern audit opinions.
Pengaruh ROA, EPS dan DER Terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia: Penelitian Nadila Berlian Pertiwi; Dade Nurdiniah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1432

Abstract

The purpose of this study was to analyze the effect of Return on Assets (ROA), Earning per Share (EPS), and Debt to Equity Ratio (DER) on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2024. There are 47 banking companies listed on the Indonesia Stock Exchange on the IDX. The technique in this study used the Purposive sampling method which was used as sample selection, with criteria that produced 20 samples. Data analysis used the classical assumption test and panel data regression test including the t-test and F-test with the help of the E-views13 application. Based on the background, this study is based on the importance of stock prices as an indicator of company value and investment attractiveness, as well as the high fluctuations in stock prices influenced by the company's financial performance. From this study, several data can be obtained that partially ROA and EPS have a significant effect on stock prices, while DER does not have a significant effect. Simultaneously, the three independent variables have a significant effect on stock prices. This finding shows that the profitability of banking companies is a major concern for investors in making investment decisions in the capital market.
Pelatihan Perhitungan Pajak Orang Pribadi Di Smk Yatindo Kota Bekasi Iren Meita; Dade Nurdiniah; Indra Wijaya; Ferisanti
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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Abstract

SMK Yatindo is located in Mustika Jaya which focuses on Accounting, Management education. The obstacles faced are the lack of introduction and knowledge of personal income tax calculations and the difficulty in presenting material related to personal income tax to students. The form of solution is based on a mutual agreement with SMK Yatindo, the socialization of taxes given from an early age is important so that it should be done regularly and not just for a moment. The method used in this training is a service learning method approach through three stages, namely preparation, training and evaluation. To measure the achievement of training using descriptive qualitative and data collection techniques are done by giving questionnaires and questions and answers by conducting pre tests and post tests. The results of this training showed an increase in knowledge by students and students of SMK Yatindo where they were able to answer correctly the Post test questions, which in its implementation was 70%, as well as the level of partner satisfaction of 89.7% stated that they were very satisfied with this training, and students hoped that training could be carried out regularly.
Co-Authors Ferisanti Iren Meita Nadila Berlian Pertiwi Wijaya, Indra