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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas Sketsa Bisnis STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Jurnal Riset Akuntansi Politala Jurnal Kelola : Jurnal Ilmu Sosial
Ai Hendrani
Universitas Esa Unggul
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Financial Distress Salwa Latifa Putri; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9249

Abstract

Financial distress occurs when a company is unable to meet its financial obligations within a predetermined period of time. This study was conducted with the aim of knowing how profitability, leverage, and liquidity in the retail trade sub-sector industry listed on the Indonesia Stock Exchange (IDX) can have an impact on the state of the company against potential financial distress. This study tries to determine the cause-and-effect relationship between the influenced factor (dependent variable) and the influencing factor (independent variable) known as causality. then emphasizes the use of multiple linear regression analysis to focus on the formation of the equation model. This research design utilizes secondary data sources indirectly from financial reports available on the Indonesia Stock Exchange (IDX) through its official website at www.idx.co.id and also through the official web pages of related entities. This research uses non-probability selection techniques with a purposive sampling approach, finding 12 companies and a total of 48 samples that meet the research criteria in the retail trade sub-sector for the 2019-2022 period. Profitability and liquidity have a significant negative effect on financial distress, while leverage has a significant positive effect on financial distress.
Pengaruh Ukuran Perusahaan, Leverage, Dan Likuidtas Terhadap Kinerja Keuangan Adinda Nilawati; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9256

Abstract

Financial performance describes how well a company's financial performance is when it meets its objectives and utilizes its resources well in using assets to generate and collect profits. The purpose of this study was to determine the effect of firm size, leverage, and liquidity on the financial performance of insurance that has gone public in Indonesia from 2016 to 2022. This research model uses a causality design and uses panel data regression analysis with secondary data. Eviews 12 software is used to measure the data. The sample was selected using a purposive sampling approach and included 56 insurance financial statement data of 18 companies from 2016 to 2022. Based on the findings, financial performance is simultaneously influenced by firm size, leverage, and liquidity. Firm size and leverage partially have no impact on financial performance, while liquidity partially has an impact on financial performance.
Pengaruh Profitabilitas, Aktivitas, Leverage, Ukuran Perusahaan, Dewan Direksi Dan Komite Audit Terhadap Pengungkapan Sustainability Report Retrisya Nioko; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9262

Abstract

Over time, social and environmental issues have become public attention, where the Company is required to pay attention to the environment and surrounding communities. Sustainability report is a standard for assessing the social responsibility of a company. This study aims to determine the effect of Profitability, Activity, Leverage, Company Size, Board of Directors and Audit Committee on Sustainability report. Sampling using purposive sampling techniques obtained 51 data on major sector companies consisting of the agricultural sector and the mining sector in 2020-2022 listed on the Indonesia Stock Exchange (IDX) with analysis using the Statistical Package For Social Science (SPSS) software. The research model uses a causality design and uses multiple linear regression analysis with secondary data types. The results of this study show that the size of the company has a positive influence on the disclosure of sustainability reports. Leverage has a negative influence on sustainability report disclosure. Profitability, activities, the board of directors and the audit committee have no influence on the disclosure of the sustainability report. Further research is recommended to add independent variables, increase the period and expand the sector of the company. This research can provide awareness for companies to disclose sustainability reports, because through these disclosures companies can gain and maintain legitimacy from the community.
Pengaruh Kualitas Audit, Kekuatan Pendapatan, Komite Audit terhadap Nilai Perusahaan Dwi Retno Setianingrum Juli Supriyatno; Ai Hendrani
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.404

Abstract

Company value offers investors a framework to evaluate investment choices. The goal of the purpose of this research is to examine the impact of audit quality, revenue strength, and audit committee about the matter value of enterprises operating in the fundamental industrial and chemical domains that are listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research paradigm employs a causal design using secondary data sources. The sampling technique used was purposive sampling, including a selection of 32 firms over a span of 3 years. This yielded a total of 96 samples, namely in the form of annual report data from companies operating in the basic industrial and chemical sectors over the period of 2020-2022. This study employs a quantitative methodology by doing statistical analyses on the data. It utilizes research analysis techniques such as descriptive statistical analysis tests, classical statistical hypothesis testing, and conducting hypothesis testing via the use of multiple linear regression method. The study results suggest that the variable of audit quality has a substantial significant and advantageous effect on the company's valuation. The earnings power and audit committee variables have no impact the value of a firm
Pengaruh Dewan Direksi, Direksi Wanita, Intensitas Aset Tetap, Profitabilitas dan Leverage Terhadap Tax Avoidance Ayu Mandila; Ai Hendrani

Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v11i02.5516

Abstract

AbstractTax avoidance is a strategy to reduce the tax burden by utilizing tax regulations but is still in a gray area because on the one hand it is allowed, but not expected because it affects state revenues. The purpose of this study is to determine the effect of the board of directors, female directors, fixed asset intensity, profitability and leverage on tax avoidance. This study has five independent variables, namely the Board of Directors, Female Directors, Fixed Asset Intensity, Profitability, Leverage, and the dependent variable is Tax Avoidance. There are 18 companies that meet the test from a total of 46 companies that meet the criteria in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The sampling technique uses the purposive sampling method using the classical assumption test, hypothesis test and multiple linear regression test. The results of this study indicate that the board of directors has a negative effect on tax avoidance. Female directors have no effect on tax avoidance. Fixed Asset Intensity has a positive effect on tax avoidance. Profitability has a positive effect on tax avoidance. Leverage has no effect on tax avoidance. This research can be used as a consideration for companies in the need to pay attention to fixed asset intensity factors, as well as maintaining board of directors, female directors, profitability and leverage factors so that they do not affect tax avoidance.AbstrakPenghindaran pajak adalah strategi untuk mengurangi beban pajak dengan memanfaatkan peraturan perpajakan namun masih berada di area abu-abu karena di satu sisi diperbolehkan, tetapi tidak diharapkan karena mempengaruhi pendapatan negara. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dewan direksi, direksi perempuan, intensitas aset tetap, profitabilitas, dan leverage terhadap penghindaran pajak. Penelitian ini memiliki lima variabel independen, yaitu Dewan Direksi, Direksi Perempuan, Intensitas Aset Tetap, Profitabilitas, Leverage, dan variabel dependen adalah Penghindaran Pajak. Terdapat 18 perusahaan yang memenuhi uji dari total 46 perusahaan yang memenuhi kriteria pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Teknik pengambilan sampel menggunakan metode purposive sampling dengan uji asumsi klasik, uji hipotesis, dan uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan direksi berpengaruh negatif terhadap penghindaran pajak. Direksi perempuan tidak berpengaruh terhadap penghindaran pajak. Intensitas Aset Tetap berpengaruh positif terhadap penghindaran pajak. Profitabilitas berpengaruh positif terhadap penghindaran pajak. Leverage tidak berpengaruh terhadap penghindaran pajak. Penelitian ini dapat digunakan sebagai pertimbangan bagi perusahaan untuk memperhatikan faktor intensitas aset tetap, serta menjaga faktor dewan direksi, direksi perempuan, profitabilitas, dan leverage agar tidak mempengaruhi penghindaran pajak .
Co-Authors Adinda Nilawati Ayu Mandila Dara Putri Junianti Dihin Septyanto Dwi Retno Setianingrum Juli Supriyatno Eka Setiawati May Sarah Hasibuan Ng Husin Niken Indriani Faadhilah Novita Rahmawati Putri Nurlaili Ismi Popong Suryani Ramdhani, Dadan Retrisya Nioko Rosa Oktavia Sinaga Salwa Latifa Putri Sriyani Sriyani Thika Febriani