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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Ensiklopedia of Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Ensiklopedia Research and Community Service Review Journal of Business Economics and Management
Permata Sari, Putri Intan
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Meraih Kesuksesan Keuangan: Meneliti Ukuran Perusahaan, Struktur Modal, dan Kebijakan Utang pada Perusahaan Manufaktur Mulyadi, Olandari; Suryadi, Dodi; Permata Sari, Putri Intan; Puspita Sari, Yosi
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 2 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i2.3024

Abstract

This article analyzes the influence of Company Size and Capital Structure on Financial Performance with Debt Policy as an Intervening Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. This research focuses on the financial performance of 330 manufacturing companies selected using the purposive sampling method. The analysis was carried out using SPSS 25. The results of the research show that Company Size and Capital Structure have a partial effect on Debt Policy, and Company Size and Capital Structure also have a partial effect on Financial Performance. However, Debt Policy does not have a significant effect on Financial Performance. In addition, mediation of Debt Policy on the influence of Company Size on Financial Performance does not occur, while mediation of Debt Policy on the influence of Capital Structure on Financial Performance can occur
Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi Latifah, Jihan; Yeni, Fitri; Permata Sari, Putri Intan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i1.3144

Abstract

The aim of this research is to determine the factors that have an impact on students' views regarding tax evasion with the application of information technology as a moderating variable. The sample in this research is accounting students class of 2020 concentrating on taxation at Putra Indonesia University "YPTK" Padang. The selection of students as samples was based on the reason that they represent the future generation of taxpayers. The aim is to contribute to reducing tax evasion behavior, overcoming various practices that deviate from tax obligations. The sampling technique for this research used convenience sampling. Respondents in this study totaled 128 respondents. Data analysis using multiple linear regression with SPSS 26 tools. Based on the findings, it was found that tax justice and tax discrimination had a positive and significant impact on students' perceptions or views regarding tax evasion, but not the tax system. IT as a moderating variable has a partial moderating influence on the relationship between tax justice and students' perceptions or views regarding tax evasion. However, it cannot moderate the influence of the tax system and tax discrimination on student perceptions or views regarding tax evasion among accounting students with a tax concentration class of 2020 at UPI "YPTK" Padang.
PENGARUH PEMAHAMAN PAJAK, PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO PERPAJAKAN SEBAGAI VARIABEL MODERASI Putri Ansari, Nurul Amanda; Permata Sari, Putri Intan; Putri, Nelly Prima
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 2 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3695

Abstract

The purpose of this study was to determine the effect of tax understanding, tax services, and tax sanctions on taxpayer compliance with tax risk preferences as a moderating variable. This study uses objects on taxpayers registered at the tax service office (KPP) Pratama Solok. The sample in the study consisted of 100 individual taxpayer respondents at KPP Pratama Solok who were determined using the Slovin formula. Data analysis using descriptive statistical tests and multiple linear regression tests with the help of SPPS 26 tools.This study proves that tax understanding, tax services and tax sanctions have a significant positive effect on taxpayer compliance, and tax risk preferences are able to moderate tax understanding, tax services, and tax sanctions on taxpayer compliance.
Pengaruh Pertumbuhan Perusahaan Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada Perusahaan Maufaktur Sektor Energi Yang Terdaftar Di BEI Tahun 2020-2024 Ramadhani, Dwi Suci; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of company growth and managerial ownership on firm value with capital structure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange during 2020-2024, totaling 91 companies. The research sample includes 24 companies over 5 years, resulting in a total of 120 company data points, using purposive sampling method. The data in this study are secondary data in the form of annual data obtained from the official Indonesia Stock Exchange website and the official websites of the respective companies. The data analysis methods used in this study include descriptive statistical tests, classical assumption tests, panel data regression analysis, and hypothesis testing using E-Views 10. The research results indicate that: a) Company growth does not have a significant effect on firm value, b) managerial ownership has a significant effect on firm value, c) capital structure is able to moderate and strengthen the effect of company growth on firm value but is not significant, d) capital structure is unable to moderate and weakens the effect of managerial ownership on firm value but is significant. Suggestions for future research include extending the observation period so that the research results will be much more representative, as well as adding research variables to strengthen the research findings.
Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Tahun 2020-2024 Atikah, Dina; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the influence of capital structure and managerial ownership on profitability as an intervening variable in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed a quantitative approach, with a purposive sampling method, resulting in a sample of 20 companies from a population of 100. The data used in this study were secondary data, consisting of annual data obtained from the official website of the Indonesia Stock Exchange and the official websites of related companies. The analytical method used in this study was multiple linear regression analysis with the assistance of SPSS 26. The results of the study showed that (1) capital structure partially had no effect on profitability, (2) managerial ownership partially had an effect on profitability, (3) capital structure partially had no effect on firm value, (4) managerial ownership partially had no effect on firm value, (5) profitability partially had an effect on firm value, (6) profitability was unable to mediate the effect of capital structure on firm value, and (7) profitability was able to mediate the effect of managerial ownership on firm value.
Pengaruh Keputusan Pendanaan Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Harga Saham Sebagai Variabel Intervening Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2020-2024 Nurhidayah, Nezy; ., Elfiswandi; Permata sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of financing decisions, investment decisions, and firm value, with stock price as an intervening variable, on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Purposive sampling was used to select companies that met the research criteria. Data analysis methods included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis. The results indicate that financing decisions and investment decisions significantly influence stock prices. Furthermore, financing decisions and stock prices also significantly influence firm value. However, investment decisions do not significantly influence firm value. Furthermore, the analysis shows that stock prices do not mediate the effect of financing decisions on firm value, nor do they mediate the effect of investment decisions on firm value. This indicates that financing decisions and investment decisions influence firm value more directly than through the stock price mechanism.
Pengaruh Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2020-2024 ., Fitrianti; ., Elfiswandi; Permata sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of managerial ownership and company size on company performance, with capital structure as an intervening variable, listed in the food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. The population in this study consisted of 99 food and beverage sub-sector manufacturing companies. The sample in this study was taken using a purposive sampling method, obtaining a sample of 16 companies. The data analysis method in this study used descriptive statistical analysis, classical assumption tests, multiple linear regression tests, hypothesis tests, and path analysis. The results of the study indicate that managerial ownership and company size have a significant influence on capital structure. In addition, company size and capital structure have a significant influence on company performance. However, managerial ownership has an insignificant effect on company performance. Furthermore, the results of the analysis show that capital structure is unable to mediate the effect of managerial ownership on company performance, and is unable to mediate the effect of company size on company performance. This indicates that managerial ownership and company size influence company performance more directly than through capital structure mechanisms. It is hoped that food and beverage sub-sector manufacturing companies can improve the related variables in the study so that they can achieve their stated company goals.
Pengaruh Suku Bunga, Return On Assets, Dan Debt To Equity Ratio Terhadap Nilai Perusahaan Melalui Harga Saham Sebagai Variabel Intervening Pada Perusahaan Energi Di Bursa Efek Indonesia Periode 2021-2024 Assalam, Mardho Tillahi; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of interest rates, Return on Assets (ROA), and Debt to Equity Ratio (DER) on firm value with stock price as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample was selected using a purposive sampling method to obtain companies that met the research criteria. The data analysis methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis and path analysis. The results indicate that interest rates do not have a significant effect on stock prices or firm value. Return on Assets (ROA) and Debt to Equity Ratio (DER) have a positive and significant effect on firm value. Furthermore, stock price does not have a significant effect on firm value and therefore does not mediate the relationship between ROA and firm value, nor between DER and firm value. Thus, stock price does not function as an intervening variable in this study. Based on these findings, future research is recommended to extend the observation period and include additional variables that may influence firm value in order to obtain more comprehensive results.
PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK‑EMKM) PADA UMKM TOKO PURO YAMA KONVEKSI PADANG DAN DAMPAKNYA TERHADAP KEPUTUSAN PEMILIK USAHA Permata Sari, Putri Intan; Putri, Nelly Prima
Ensiklopedia Research and Community Service Review Vol 5, No 2 (2026): Vol. 5 No. 2 Februari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v6i1.3714

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini adalah salah satu bentuk Tridharma Perguruan Tinggi. Diperlukan program nyata dan mandiri melalui pemberdayaan masyarakat untuk meningkatkan perekonomian masyarakat, salah satunya melalui “Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK‑EMKM) Pada UMKM Toko Puro Yama Konveksi Padang dan Dampaknya Terhadap Keputusan Pemilik Usaha”. PKM ini bersifat sosialisasi, pendampingan, dan edukasi pada salah satu konveksi yang ada di Kota Padang Sumatera Barat. Sosialisasi dan pendampingan dilakukan dengan memberikan wawasan serta peningkatan skill dalam pencatatan laporan keuangan sehingga pemilik usaha dapat mengembangkan usahanya di kemudian hari. Beberapa upaya yang akan dilakukan yaitu memberikan wawasan terkait laporan keuangan SAK-EMKM agar pemilik usaha dapat melakukan pencatatan laporan keuangan dengan baik sehingga untuk kedepannya dapat mengambil suatu keputusan dan meningkatkan produktivitas usahanya. Kata kunci: Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM)
Pengaruh Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur (Sub-Sektor Makanan Dan Minuman) Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Nabila, Sania Audy; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine how company size and ownership structure affect company value through profitability as an intervening variable in manufacturing companies (food and beverage sub-sector) listed on the Indonesia Stock Exchange for the period 2020-2024. The research method used in determining the sample was purposive sampling. Based on several predetermined criteria, this study used 28 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The test method used SPSS data processing. The results of this study indicate that in the t-test, company size and ownership structure affect profitability. Company size affects company value, while ownership structure does not affect company value. Profitability affects company value. The path analysis test shows that company size does not affect company value through profitability as an intervening variable. Ownership structure does not affect company value through profitability as an intervening variable.
Co-Authors ., Elfiswandi ., Fitrianti Assalam, Mardho Tillahi Atikah, Dina Dodi Suryadi, Dodi Fitri Yeni, Fitri Latifah, Jihan Mulyadi, Olandari Nabila, Sania Audy Nurhidayah, Nezy Puspita Sari, Yosi Putri Ansari, Nurul Amanda Putri, Nelly Prima Ramadhani, Dwi Suci