Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Ratnaningsih, Stephana Dyah Ayu
Unknown Affiliation
Decision Sciences, Operations Research & Management

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH CAPITAL INTENSITY,KOMITE AUDIT,KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE Rila Darma Pangesti, Ni Putu Ayu; Ratnaningsih, Stephana Dyah Ayu
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51539

Abstract

This study is targeted at explaining the impact of Capital Intensity, Audit Committee and Accounting Conservatism on Tax Avoidance. This assessment uses a quantitative method and contains secondary data that can be obtained from annual information and sustainability reports issued by each company. This study has a population of all mining sector manufacturing companies verified on the IDX. From the entire population, the sample was selected using purposive sampling. The hypothesis was tested using multiple linear regression. The results of the study show that Capital Intensity has a significant impact on Tax Avoidance, the Audit Committee does not have a significant impact on Tax Avoidance, and Accounting Conservatism has a significant impact on Tax Avoidance
PENGARUH CASH HOLDING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Wiyani Prameswari, Kristella Devina; Ratnaningsih, Stephana Dyah Ayu
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51540

Abstract

This research is motivated by the situation in the mining industry, where growth has temporarily decreased. Therefore, companies in this industry are expected to achieve maximum profits and meet the expectations of investors. The purpose of this study was to examine the effect of Cash Holding, Profitability, and Liquidity on Firm Value in Mining Companies during the 2018-2022 period. This type of research is quantitative research. The sample in this study was obtained using purposive sampling method which uses certain criteria in sampling. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that (1) Cash Holdings has a negative effect on firm value, the first hypothesis is accepted (2) Return on Assets has a positive effect on firm value, the second hypothesis is accepted, (3) Current Ratio has no effect on firm value, the third hypothesis is rejected. Overall, this research is important to evaluate the performance of a company in its operating activities in order to achieve maximum profit so as to increase the value of the company. So, further research should add other variables that affect firm value such as good corporate governance, company size or ownership structure.
PENGARUH GOODWILL, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Permatasari, Intan; Ratnaningsih, Stephana Dyah Ayu
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51541

Abstract

This study is targeted at analyzing the impact of goodwill, profitability, company size and leverage on company value in mining sector companies verified on the IDX from 2019 - 2023. The sample was taken using a purposive sampling technique, totaling 59. To manage the data using multiple linear regression analysis. from IBM SPSS for this research. The findings of this research indicate that profitability and company size have a significant impact on company value, while leverage and goodwill have no impact on the company value variable..
Co-Authors Intan Permatasari Rila Darma Pangesti, Ni Putu Ayu Wiyani Prameswari, Kristella Devina