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Mulia Rahmah
Departemen Akuntansi, Universitas Krisnadwipayana
Economics, Econometrics & Finance

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CURRENT RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN PADA NILAI PERUSAHAAN Muzalifatul Makiyah; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 2 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

The aim of this research is to test the effect current ratio, debt to equity ratio and net profit margin on company value in subsector companie property and real estate listed in Indonesian Stock Exchange for the 2017-2021 period. This research uses a purposive sampling method In selecting the sample used, 30 were selected sample
ARUS KAS OPERASIONAL, TINGKAT HUTANG DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA Sri Supriyatna; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

Analyze the effect of operating cash flow on profit persistence, debt level on profit persistence and company size on profit persistence as well as the effect of operating cash flow, debt level and company size on profit persistence simultaneously. Measurement of profit persistence using accounting profit before tax and future comprehensive income, operating cash flow using the operating cash flow statement (AKO), debt level using debt to assets ratio (DAR) and company size using the natural logarithm (Ln) of total assets. The sampling technique uses the purposive sampling method by considering certain criteria with a sample of 85 data samples. The data used is secondary data. The data analysis method uses descriptive statistical analysis and multiple regression analysis, processed using SPSS version 25. The sample in the research was 85 samples from 17 food and beverage sub-sector companies on the Indonesia Stock Exchange. Based on the test results, the R square coefficient value of the independent variable was 0.304 or 30.4%.The results of the regression test show that operating cash flow variables have a significant influence on profit persistence, while debt levels and company size do not have a significant effect on profit persistence. The results of simultaneous statistical tests show that the variables of operating cash flow, debt level and company size together simultaneously have a significant influence on profit persistence.
UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN Vira Aureillia; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): 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.v12i1.203

Abstract

This study was conducted to determine the effect of the size of the board of commissioners and the audit committee on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research was conducted to Indonesia Stock Exchange (IDX) Listed Mining Companies from the year 2021 to the year 2023. The sample determination method used a purposive sampling method with the sample used was 22 companies. Data analysis techniques used with descriptive statistics, classical assumption tests (data normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), and hypothesis testing with multiple linear regression (simultaneous hypothesis testing (f test), partial hypothesis testing (t test), and coefficient of determination test) which were processed using SPSS V.26. Based on the results of the study, simultaneously, the Size of the Board of Commissioners and the Audit Committee have no effect on profitability. The Size of the Board of Commissioners and the Audit Committee, individually, also do not affect profitability.
PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE TERHADAP TAX AVOIDANCE Tarisyah Cahyatie; Mulia Rahmah
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.v10i3.228

Abstract

This research aims to analyze the influence of profitability on tax avoidance, company size on tax avoidance, leverage on tax avoidance, as well as the influence of profitability, company size and leverage on tax avoidance simultaneously. The population in this study are registered manufacturing companies in the consumer goods industry sector, sub-sector of the food and beverage industry on the Indonesian Stock Exchange in 2017-2021. The sampling technique uses a purposive sampling method by considering certain criteria, resulting in a sample of 75 data samples. The data analysis method uses descriptive statistical analysis and multiple regression analysis, processed using SPSS version 26. The results of the regression test show that the profitability variable and the leverage variable have a significant influence on tax avoidance, while company size does not have a significant influence on tax avoidance. Simultaneous statistical test results show that the variables profitability, company size and leverage together have a significant influence on tax avoidance. It is hoped that future research can use more company samples and from different sectors on the Indonesia Stock Exchange using the IDX-IC classification, further research can increase the research period so that it can generalize more.
RISET PLAGIARISME MAHASISWA AKUNTANSI : SYTEMATIC LITERATURE REVIEW Mulia Rahmah; Nurmala Ahmar
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (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.v10i2.255

Abstract

Plagiarism is an act of academic fraud that often occurs among students. The purpose of this research is to map research topics, research methods, and research subjects from journals found by researchers. The results of this study indicate that there are four published topics that have been determined by researchers based on the journals collected. The most widely used methods are surveys and questionnaires, while the subjects are students.
PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD PELAPORAN KEUANGAN (Studi Empiris pada Kantor Akuntan Publik (KAP) Daerah Jakarta Selatan) Mulia Rahmah; Ekarista Isowati Sinaga
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.v10i1.264

Abstract

The effect of forensic accounting on fraud disclosure in local public accounting firms South Jakarta, The effect of investigative audit on fraud disclosure in local public accounting firms South Jakarta, The effect of forensic accounting and investigative audit on fraud disclosure in local public accounting firms South Jakarta. The research method used is a quantitative research method. This study has a population of 150 auditors who work at a public accounting firm in South Jakarta. The total data used is 70 auditors. Forensic accounting has a positive effect on fraud disclosure, The investigative audit has a positive effect on fraud disclosure, Forensic accounting and investigative audits have a positive effect on fraud disclosure
PENGARUH INTELECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN Retno Dwidjayanti; Mulia Rahmah
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.v9i2.304

Abstract

To test and analyze the influence of Intellectual Capital and Corporate Social Responsibility partially on the Performance of Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period. The analytical method used in this study namely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 26 from the population obtained 15 samples. The results showed that partially or in accordance with. the results of the T test, that Intellectual Capital and CSR have a significant effect on the performance of the Study Company in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 period.
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK (KAP) JAKARTA SELATAN Kerin Cahya Febrianty; Mulia Rahmah
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.v9i3.332

Abstract

This study examines the effect of gender and audit experience on audit judgment at KAP South Jakarta. Respondents in this study were auditors who worked in the South Jakarta area. The number of auditors who became the sample of this study were 50 respondents from 10 KAP in South Jakarta. The sampling method used in this research is purposive sampling, while the data processing method used is multiple regression analysis. The result of this study indicate that gender and audit experience partially or simultaneously affect audit judgment at South Jakarta KAP.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019) Aryo Bagaskoro; Mulia Rahmah
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.v8i2.368

Abstract

The research to test empirically the effect of Liquidity, Leverage, and Company’s Growth on Profitability of Manufacturing Companies in the Food and Beverages Sector Listed on the Indonesia Stock Exchange on 2015-2019. The research was conducted in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2019 period. The sampling method used was purposive sampling method, the sample used was 17 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 24 for windows.The result showed that Liquidity, Leverage, and Company’s Growth has simultaneously affect Profitability. In Parsial, Liquidity has a positive and significant effect on Profitability. Meanwhile, Leverage has a negative but insignificant effect on Profitability. And Company’s Growth has a positive and significant effect on Profitability.
PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2018 Alifia Febriani; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (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.v8i3.381

Abstract

The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22 for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company. Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company.
Co-Authors Alifia Febriani Aryo Bagaskoro Ekarista Isowati Sinaga Franky Bigky Munte Kerin Cahya Febrianty Meliana Mirna Suryani Muzalifatul Makiyah Nurmala Ahmar Retno Dwidjayanti Rina Hidayahti Sri Supriyatna Tarisyah Cahyatie Vira Aureillia Winda