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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) At-Tawassuth: Jurnal Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal Economic and Strategy (JES) Economics, Business and Management Science Journal Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Indonesian Research Journal on Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Pengabdian Masyarakat Inovasi Indonesia
Devi Ayu Putri Sirait
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik (KAP) dan Komite Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Devi Ayu Putri Sirait
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VI | No. 1 | 2021
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v6i1.8398

Abstract

This study aims to examine and analyze the effect of profitability, leverage, firm size, reputation of public accounting firm and audit committee on timeliness of financial statement submission. This research was conducted at manufacturing industry sector of consumer goods sector in 2012-2016 at Indonesia Stock Exchange. Methods of research data using nonparticipant observation method, by analyzing the annual report and audit financial statements obtained. Data analysis method is logistic regression analysis, with hypothesis testing done by multivariate test. The result of the research shows that profitability and audit committee have positive effect on the timeliness of financial statement submission, while leverage, company size, reputation of public accountant office have no effect on the timeliness of financial reporting. With this research, it is expected to provide significant implications for the parties concerned in assessing and predicting the timeliness of financial statement submission.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA Devi Ayu Putri
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8446

Abstract

This study aims to examine and analyze (1) the effect of profitability on the timeliness of financial reporting (2) the effect of leverage on the timeliness of financial reporting (3) the effect of company size on the timeliness of financial reporting (4) the effect of reputation of public accounting firms on the accuracy financial reporting time and (5) the influence of the audit committee on the timeliness of financial reporting of companies listed on the Indonesian stock exchange. This research was conducted in the manufacturing sector of the consumer goods sector in 2012-2016 on the Indonesia Stock Exchange. Methods of research data using non-participant observation methods, by analyzing the annual reports and audit financial reports obtained. The data analysis method is logistic regression analysis, with hypothesis testing carried out by multivariate testing. The results showed that the profitability and audit committee had a positive effect on the timeliness of financial reporting, while leverage, company size, reputation of public accounting firms had no effect on timeliness of financial reporting. This research is expected to provide significant implications for related parties in assessing and predicting the timeliness of financial report submission.
ESTIMATED VALUE AND RENT COST ON CUSTOMER'S DECISION MAKING IN USING GOLD PAWN Aditya Amanda Pane; Devi Ayu Putri; Sucitra Dewi; Iqbal Nur Hidayat
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to determine the amount of estimated value and rent costs on customer decision making in using gold pawn products at PT Bank Syariah Indonesia, Tbk. The population in this study were customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Branch, namely 355 people. Determination of the number of samples based on Herry King's nomograph with a significance level of 5%, then the number of samples selected was 177 respondents. The analysis technique used in this study is Multiple Linear Regression Analysis. The results of the study show that the estimated value has a positive significant effect on customer decision making in using pawn products. Meanwhile, the rent cost does not have a negative significant effect on customer decision making in using pawn products. Simultaneously, the estimated value and rent costs have a significant effect on customer decision making in using pawn products.
The EFFECT OF TAXES, BONUS MECHANISM, TUNNELING INCENTIVES ON THE INDICATIONS OF TRANSFER PRICING IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2018-2021) Devi Ayu Putri; Indah Cahya Sagala; Yani Rugun Simanullang
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This study aims to examine the effect of taxes, bonus mechanisms and tunneling incentives on transfer pricing of mining companies listed on the Indonesia Stock Exchange in 2018-2021 either partially or simultaneously. The independent variable in this study is tax (X1) bonus mechanism (X2) and tunneling incentive (X3) while the dependent variable in this study is transfer pricing. This type of research is quantitative research conducted using secondary data in the form of data from annual reports in 2018-2021. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling method used purposive sampling and obtained a sample of 20 companies or 80 samples of companies. Hypothesis testing was carried out using logistic regression analysis with the help of the SPSS v.25 program and Microsoft Office Excel software. The results of this study indicate that the variables of tax, bonus mechanism and tunneling incentive have a positive and significant effect on transfer pricing of mining companies. This study shows that simultaneously taxes, bonus mechanisms, tunneling incentives have a positive effect on transfer pricing.
The Effect of Tunneling Incentives, Bonus Mechanisms and Debt Covenants on Transfer Pricing Decisions Devi Ayu Putri
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3841

Abstract

This study aims to determine the effect of Tunneling Incentive, Bonus Mechanism and Debt Convenant on Transfer Pricing Decisions. This type of research is causal associative with quantitative data types. The population in this study was 26 using purposive sampling method. Based on these criteria, there are 16 companies with a total data of 48 companies. The results show that Tunneling Incentive, Bonus Mechanism and Debt Convenant have a positive and significant effect on transfer pricing decisions, either partially or simultaneously. These results are with the predetermined hypothesis, so that all hypotheses are accepted.
AN ANALYSIS FACTOR THROUGH KAISER-MEYER- OLKIN: DISCLOSING AUDIT TENURE IN BANKING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2019 – 2022 Shabrina Tri Asti Nasution; Devi Ayu Putri; Thezar Fiqih Hidayat Hasibuan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The Indonesia Stock Exchange requires companies to submit annual financial reports. The purpose of this study is to reveal further the factors of a company's tenure audit on the company's financial statement reporting. Several indicators were used to assess this research, including (a) the length of relationship between companies in the banking sector and the number of years of inspection; (b) the number of years since the audit partner was audited; (c) number of partner auditor offices; (d) the period during which the audit firm changed auditors; and (e) the duration of the auditor's engagement. This study used a quantitative method with secondary data and then the data was analyzed using the Kaiser-Meyer-Olkin (KMO) dimension reduction with IBM SPSS 27 for windows.
The THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURES AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE IN THE MINING SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) Devi Ayu Putri; Gresy Santha Laura Hasibuan
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The purpose of this study is to ascertain the impact of CSR and environmental performance disclosure on financial performance in the mining sector listed on the Indonesian stock exchange in 2017–2020. 47 mining businesses that were listed on the Indonesian stock exchange between 2017 and 2020 make up the study's population. 32 statistics from the study's sample of 8 companies over a 4-year period are presented. Associative methodology will be used in this kind of research. Quantitative data are the type of data used in this study, while secondary data are the data source. Multiple linear regression analysis using SPSS version 25 was the method of data analysis used in this study. The documentation technique is the method of data collection that is employed. The results of this study show that the variable environmental performance (X2) and the variable corporate social responsibility (X1) each have a positive and significant effect on financial performance. The variable corporate social responsibility (X1) and environmental performance (X2) also have a positive and significant effect on financial performance individually (Y). All hypotheses are accepted because these results are consistent with the established ones.
Pengaruh Profitabilitas, Kebijakan Dividen, Kebijakan Utang Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Febrianty Pasaribu; Devi Ayu Putri Sirait
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6552

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitias, kebijakan dividen, kebijakan utangdankeputusaninvestasiterhadapnilaiperusahaanpadaperusahaansektorpertambanganyangterdaftar di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini mengacu pada penelitian terdahuluyang dilakukan oleh Milenia dan Muid (2022). Rasio-rasio profitabilitas (ROE), kebijakan dividen (DPR),kebijakan utang (DER) dan keputusan investasi (PER) dianggap mempunyai pengaruh terhadap nilaiperusahaan (PBV). Jenis data penelitian ini adalah kuantitatif. Sumber data yang digunakan yaitu datasekunder dan metode pengumpulan data menggunakan data dokumentasi.Populasi dalampenelitianini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 yang terdiri dari 63 perusahaan. Sampel dari penelitian ini terdiri dari 12 perusahaan yang dipilihberdasarkan kriteria (purposive sampling). Teknik analisis data yang digunakan dalam penelitian iniadalah regresi linier berganda, pengujian hipotesis menggunakan software SPSS. Hasil penelitian inimenunjukkan bahwa profitabilitas, kebijakan dividend an keputusan investasi berpengaruh positif dansignifikan terhadap nilai perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun2018-2021. Sementara kebijakan utang tidak berpengaruh terhadap nilai perusahaan pada perusahaansektorpertambanganyangterdaftardiBursaEfekIndonesiatahun2018-2021.
Pengaruh Laba Rugi Operasi, DAR dan Opini Audit Terhadap Audit Delay Rapisah Gurning; Devi Ayu Putri Sirait; Minda Muliana Br Sebayang
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6750

Abstract

Audit Delay adalah lamanya/rentang waktu penyelesaian audit yang diukur dari tanggal penutupantahun buku sampai dengan tanggal dikeluarkannya laporan audit.Publikasi laporan keuangan tanpadiikuti dengan ketepatwaktuan yang memadai akan mengenai relevansi dan reabilitas laporankeuangan itu sendiri. Masih terdapat kasus audit delay pada sektor property dan real estate yangterdaftar di Bursa Efek Indonesia dan banyak juga faktor yang mendasari audit delay ini. Penelitian inibertujuan untuk mengetahui pengaruh laba rugi operasi, debt to asset ratio dan opini audit terhadapaudit delay pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun2019-2021. Jenis data penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruhperusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Sampeldalam penelitian ini terdiri dari 51 perusahaan property dan real estate yang terdaftar di Bursa EfekIndonesia tahun 2019-2021. Metode penentuan sampling yang digunakan adalah purposive sampling.Teknik analisis data yang digunakan adalah analisis regresi logistik. Pengujian hipotesis dengan bantuansoftware SPSS. Hasil penelitian menunjukkan bahwa laba rugi operasi berpengaruh negatif dansignifikan terhadap audit delay pada perusahaan property dan real estate yang terdaftar di Bursa EfekIndonesia tahun 2019-2021. Debt to asset ratio (DAR) tidak berpengaruh terhadap audit delay padaperusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Opiniaudit tidak berpengaruh terhadap audit delay pada perusahaan property dan real estate yang terdaftardi Bursa Efek Indonesia tahun 2019-2021.
Pengaruh Kepemilikan Manajerial, Karakteristik Eksekutif, Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Minda Muliana Br. Sebayang; Rahma Isnaini Rangkuti; Devi Ayu Putri Sirait
VALUE Vol 5 No 1 (2024): Edisi April 2024 - September 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i1.1278

Abstract

Testing the effect of capital intensity, executive characteristics, and management ownership on tax avoidance in LQ 45 companies listed on the Indonesia Stock Exchange in 2018 to 2022. In this study, capital intensity, executive characteristics, management ownership, and tax avoidance are independent factors, while tax avoidance is the dependent variable. The study population consisted of 45 LQ 45 companies or entities listed on the Indonesia Stock Exchange between 2018 and 2022. The sampling strategy used purposive sampling as the method of choice, and the number of samples was 23 companies that met the research criteria. The research findings indicate that managerial ownership of 45 LQ businesses scheduled to be listed on the Indonesia Stock Exchange between 2018 and 2022 will significantly and adversely affect tax avoidance. The impact of executive quality on tax avoidance is not statistically significant or detrimental. The relationship between capital intensity and tax avoidance is significant and positive retention. Between 2018 and 2022, management ownership, executive characteristics, and capital intensity have a good and large influence on tax avoidance in LQ 45 companies listed on the Indonesia Stock Exchange.
Co-Authors Aditya Amanda Pane Ananda, Rana Fatinah Anju Dayantisyah Br Sebayang, Minda Muliana Br. Sebayang, Minda Muliana Dearnita Saragih Desy Astrid Anindya Endang Haryati Fadilah, Dwi Fauziah Rahman Febrianty Pasaribu Gresy Santha Laura Hasibuan Gurning, Rapisah Hasbiana Dalimunthe Ida Royani Indah Cahya Sagala Indawati Lestari Indriani, Dea Iqbal Nur Hidayat Lisnawati, Siti Hajar Mega Anisa Minda Muliana Br Sebayang Minda Muliana Br. Sebayang Nainggolan, Marcellino Ropinus Novita Maretti Simangunsong Pasaribu, Febrianty Paulina Agustina Br. Jabat, Paulina Putri, Ninda Astrilia Rahma Isnaini Rangkuti Rana Fathinah Ananda Rapisah Gurning Roza Priamita Salsabilla, Namira Sucitra Dewi Tambunan, Saribulan Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Tinambunan, Herdina Br Warsani Purnama Sari Yani Rugun Simanullang