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PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR MODAL, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Ningrum, Alieffia Farda; Handayani, Henni Rahayu
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11590

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, struktur modal dan penghindaran pajak terhadap nilai perusahaan pada perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang dilakukan yaitu Periode 2019-2023. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder. Penentuan sampel penelitian ini menggunakan metode purposive sampling dan berdasarkan kriteria yang ada didapatkan 17 data perusahaan dan di analisis menggunakan teknik regresi data panel dengan model fixed effect untuk menguji hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan regresi data panel dengan menggunakan Eviews versi 9. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan, struktur modal dan penghindaran pajak secara simultan menunjukkan secara bersama sama berpengaruh terhadap nilai perusahaan. Hasil dari penelitian ini menunjukkan bahwa secara parsial bahwa pertumbuhan penjualan berpengaruh negatif terhadap nilai perusahaan, sedangkang struktur modal berpengaruh positif terhadap nilai perusahaan dan penghindaran pajak tidak berpengaruh terhadap nilai perusahaan.
Perencanaan Dan Penerapan Laporan Keuangan Berdasarkan Psak 45, Guna Mencapai Financial Freedom Pada Yayasan Al - Kamilah Mubarok, Ikhsan; Ningrum, Alieffia Farda; Destiani, Anisya Restu; Handayani, Morelia Nurul; Yohanes, Yohanes
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 1 (2021): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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Abstract

In the current era in Indonesia, there are still many non-profit organizations that do not pay attention to even not prioritizing how to prepare a good financial reporting system in accordance with existing accounting standards in this country. Organizations still prioritize the excellence of the social programs they run. We know that financial statements are very important documents containing the financial records of a company or organization in a certain period. Of course, financial reports should be a medium for evaluating the performance of a company or organization. This occurs due to several factors, lack of socialization and training related to Statementqqof FinancialqqAccountingqqStandards (PSAK) No. 45, or because the organizationqis indifferent and tends to be lazy in applying financial statements based on these principles. If the organization has implemented reports in accordance with proper accounting standards, it will give a fair predicate without permission and then achieve financial freedom (Financial Freedom) in the future. The purpose of this researchqis toqplan andqpresent a financial report at the Al - Kamilah Foundation so that the financial statements do not only contain cash receipts and disbursements but also apply PSAK No. 45. This research provides solutions, directions, and recommendations for financial reports. achieve financial freedom in a non-profit organization. This research uses descriptive - qualitative methods by collecting data, analyzing the data that will be used to see clarity of the problem under study. The substance of vocational skills learning is in the form of practical skills training and is carried out as a simulation of financial report budgeting. The technique uses field survey data by visiting the Al - Kamilah Foundation, interviews, and literature studies. Keywords: Financial Report; PSAK No. 45; Financial Freedom