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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Esti Damayanti
Departemen Akuntansi, Universitas Krisnadwipayana
Economics, Econometrics & Finance

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EFEK MODERASI KUALITAS PELAYANAN ATAS PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK PADA KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Vania Rahma Azura; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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

Abstract

This study uses a quantitative method using primary data collected by distributing questionnaires to motor vehicle taxpayers registered in Bekasi City. The number of respondents in this research amounted to 100 taxpayers. Based on the results of the analysis of this study it can be seen that, variable tax knowledge and taxpayer awareness shows the same result, namely that there is no significant effect on Motor Vehicle Taxpayer Compliance. However, in tax sanctions, it shows different results, namely it has a significant effect on Motor Vehicle Taxpayer Compliance. Based on the results of research using service quality as a moderating variable, it can be seen that, the interaction of tax knowledge and taxpayer awareness with service quality has no significant effect on motor vehicle taxpayer compliance, but the interaction of tax sanctions with quality services have a significant effect on motor vehicle tax compliance. It is hoped that this research will provide benefits to the relevant agencies by providing corrections to the services of tax collecting institutions so that comfort can be created in order to increase taxpayer compliance in paying motor vehicle taxes
INTELLECTUAL CAPITAL PADA ECONOMIC VALUE ADDED Adelia Salsabilah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.102

Abstract

This research was conducted at Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period. The research method used is descriptive quantitative research with the data used in the form of secondary data obtained from the Indonesian Stock Exchange. The sample determination method used a purposive sampling method totalling 26 companies that met the research criteria. Based on the results of this research analysis, it can be seen that partially the Human Capital Efficiency variable has a positive and significant effect on Economic Value Added, Structural Capital Efficiency has a negative and insignificant effect on Economic Value Added and Capital Employed Efficiency has a positive and insignificant effect on Economic Value Added. This research is expected to provide information related to Economic Value Added (EVA) to investor management, shareholders and related parties regarding financial reports to make it easier to determine strategies so that there are no mistakes in decision making.
GOOD CORPORATE GOVERNANCE PADA NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Esti Damayanti; Wilda Marliana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i3.231

Abstract

This study aims to determine the partial or simultaneous effect of Good Corporate Governance on Company Value and Financial Performance as an Intervening Variable in Coal Mining Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021. The research design used in this study is a type of quantitative model, the technique used is non-probability sampling with a judgment sampling approach. Data from research is obtained indirectly through intermediary media, generally in the form of evidence, notes or financial reports that have been compiled in archives published by the Indonesia Stock Exchange (IDX). The results in research and analysis prove that Good Corporate Governance (KM) has a positive and significant effect on Firm Value (PBV), Good Corporate Governance (KM) has no effect on Financial Performance (ROA), Financial Performance (ROA) has a positive and significant effect on Value Company (PBV) and Good Corporate Governance (KM) have no effect on firm value (PBV) through the financial performance (ROA) of manufacturing companies in the coal mining sector listed on the Indonesia Stock Exchange. For investors and companies, researchers hope that the results of the research can be used to assist the company in making decisions to be able to increase sales every year and younger companies to get funding for company development.
PENGARUH PROFITABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA PERIODE 2017-2020 Rizky Halimah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.262

Abstract

This research was conducted on manufacturing companies in the basic and chemical industry sectors on the Indonesia Stock Exchange for the 2017-2020 period.The type of research used is quantitative research and uses purposive sampling. The number of samples of this study was 24 companies during the 4-year research period, so that a sample of 96 data was obtained, but the final sample was obtained as many as 91 data. The results of the prove that profitability has an effect on audit delay and company size is not able to moderate the relationship between profitability and audit delay in basic and chemical industrial companies on the Indonesia Stock Exchange for the 2017-2020 period.
DAMPAK PENERAPAN FAKTOR GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017-2019 Apriliani Widyowati; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 1 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i1.284

Abstract

The benefits of Green Accounting are trying to reduce the negative effects of economic activities and system on environmental. Given the importance of profitability and environmental preservation, an evaluation to the factors that affect profitability is essential. This study aims to analyze and examine the factors of Green Accounting on Profitability of PROPER Participating Manufacturing Companies listed on Indonesia Stock Exchange. This research used secondary data which obtained from annual reports and sustainability reports of Manufacturing Companies, PROPER Rating Reports and through several related sites and the data analysis method used is multiple linear regression analysis. Before conducting multiple linear regression analysis, the classic assumption test is done first using SPSS v.16 program.
PENGARUH AUDIT FEE DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.296

Abstract

The purpose of this research is to determine and analyze that audit fee, and reputation of auditor have an impact on audit delay in energy companies listed on the Indonesian Stock Exchange from 2017 to 2019. This research is a causal comparative with quantitative approach. The samples are 32 energy companies with purposive sampling method. The research was using data that downloaded from official website of Indonesian Stock Exchange. The data analysis techniques are descriptive statistics, precondition analysis test, and hypothesis tests using single and multiple linear regression analysis that tested on IBM SPSS Version 25. The results show audit fee has no impact on audit delay whereas reputation of auditor has negative significant on audit delay. Simultaneously, audit fee and reputation of auditor have significant impact on audit delay.
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.314

Abstract

The purpose of this study is to determine and explain the effect of the Quick Ratio and Total Asset Turnover on the Price book Value of Transportation Companies listed on the Indonesia Stock Exchange for the 20172020 period. The research method was carried out using Purpose Sampling with a description method and data collection techniques using the documentation method and the Data Analysis Method using Multiple Linear Regression Analysis. From the results of the research that has been done, partially the Quick Ratio and Total Asset Turnover variables have a significant effect on Price Book Value.
ANALISIS PERBANDINGAN PERKEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) SEBELUM DAN SESUDAH MENDAPATKAN PEMBIAYAAN MIKRO MELALUI PROGRAM MEKAAR DI WILAYAH CAKUNG Nur Amanah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.351

Abstract

Business capital is one of the things that is needed by micro, small and medium enterprises to develop a business. The purpose of this study is to analyze how the development of micro, small and medium enterprises before and after being given financing by financial institutions. The method used in this research is quantitative comparisons which are analyzed using the Paired Sample t-test analysis technique to test whether there is a difference in the mean of the two paired samples.
ANALISIS PENGARUH STRUCTURAL CAPITAL EFFICIENCY DAN CAPITAL EMPLOYED EFFICIENCY TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2018 Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.363

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding how is the effect of structural capital efficiency and capital employed efficiency on the financial performance of the banking sector listed on the Stock Exchange Indonesia (IDX). This study took financial statement data for three periods, namely from 2016 to 2018 with a total sample of 14 companies. The sampling technique in this study was using purposive sampling and data processing techniques using multiple linear regression analysis processed through the SPSS program. The results obtained in this study indicate that Capital Employed Efficiency has a significant effect on financial performance and Structural Capital Efficiency has a significant effect on the company's financial performance.
ANALISIS PIUTANG TIDAK TERTAGIH DAN UTANG TIDAK TERBAYAR TERHADAP ARUS KAS OPERASIONAL PADA CV CIPTA KARYA HARMONY Cisa Dena Putri; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 1 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i1.405

Abstract

Operational cash flow is a factor of the company's survival, so that positive cash flow is needed to support the company's activities. Factors that can affect operational cash flow are receipts from accounts receivable and debt payments. The purpose of this study is to analyze uncollectible receivables and unpaid debts to operational cash flow on CV Cipta Karya Harmony. This research method uses descriptive qualitative analysis which analyzes data by describing or describing data that has been collected and the results of this study indicate that uncollectible receivables and unpaid debt affect the company's operating cash flow.
Co-Authors Adelia Salsabilah Alfa Syaidina Putra Apriliani Widyowati Cisa Dena Putri Farah Fajriyah Jasmine Putri Dewi Nata Arnetha Nababan Nur Amanah Nurjannah Citradewi Rizky Halimah Vania Rahma Azura Wilda Marliana