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Diana Gustinya
Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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FIRM SIZE DAN LEVERAGE PADA AUDIT REPORT LAG Rio Dwi Ananda; Diana Gustinya
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.v11i3.98

Abstract

This study aims to examine the effect of firm size and leverage on audit report lag. The number of research samples is 11 companies obtained by purposive sampling method. The data source of this study is secondary data, in the form of financial reports. The analysis technique used in this study is multiple regression analysis. The results of the analysis show that Firm Size (X1) and Leverage (X2) have an effect on audit report lag. This study is expected to provide benefits for companies and auditors to be able to consider and organize field work so that review preparation can be carried out quickly and accurately so that audit report lag can be minimized as much as possible
PROFITABILITAS DAN CORPORATE GOVERNANCE PADA TAX AVOIDANCE Rizka Rachmah Putri; Diana Gustinya
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.v10i3.230

Abstract

This research was conducted to determine the partial effect of Profitability and Corporate Governance on Tax Avoidance in Manufacturing Companies in the Basic Industry and Chemical Sector Registered on the Bei for the 2019-2021 Period. This research was conducted at manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data analysis technique used is a quantitative research method with a descriptive approach. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The method of determining the sample of this study using purposive sampling. The total population in this study were 75 companies. There are 18 companies that meet the criteria to be sampled in this study. This study was tested by multiple linear regression analysis using the SPSS version 25 program. Based on the partial results of the study, it shows that Profitability and Managerial Ownership have a significant effect on Tax Avoidance. Meanwhile, the audit committee, independent board of commissioners and institutional ownership have no significant effect on tax avoidance.
KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN EARNING PER SHARE : BUKTI PERUSAHAAN RITEL Lina Tri Ariani; Diana Gustinya
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.v10i2.240

Abstract

The purpose of this study is to determine and analyze the effect of Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE on Earnings per Share of retail companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The research method was carried out using Purpose Sampling with a description method and data collection 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 Total Asset Turnover, Debt to Equity Ratio, Current Ratio and LN SIZE variables have a significant effect on Earning per Share
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Elih Ermawati; Diana Gustinya
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.v10i1.261

Abstract

The purpose of this research is to test and prove the influence of fundamental factors on financial distress in companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2016-2021 period. The population of this study uses all companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2016-2021 period, where 80 companies are the study population. The sampling technique in this study used a purposive sampling technique, where samples were obtained from populations that met the specified criteria. The results of determining the criteria using purposive sampling technique obtained 15 companies. As for the data analysis techniques used in this study include descriptive statistical analysis (mean, maximum, minimum, range, standard deviation), classic assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test) and hypothesis testing (statistical test t). The results of this study indicate that return on equity partially has no effect on the financial distress index, debt to equity ratio partially has no effect on the financial distress index, while the quick ratio partially has an influence on the financial distress index.
PENGARUH LOAN TO DEPOSIT RATION DAN RETURN ON ASSET TERHADAP DIVIDEN PERUSAHAAN PERBANKAN PADA BURSA EFEK INDONESIA PERIODE 2016-2020. Diana Gustinya
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.v9i1.282

Abstract

The research was conductedto determine the effect Loan of Deposit Ration, Return On Asset to individual banking firm Indonesin stock exchange (IDX) priod 2016-2020. This research uses quantitative statistical data of banking companies, literature, financial report published by banks or the internet that have ben audited by banking companies on the Indonesia Stock Exchange (IDX), in order to obtain an overview of the bank. The result of this study indicate that the Loan to Deposit Ration, Return On Assets and devidends are partially respectively. Loan to Deposit Ration has insignificant and negative effect on devidends. This can be explained by the Loan to Deposit Ratio t value of 1.889 with a propability level of 0.064 which is smaller tahn 0.05. Return on assets (ROA) has asignificant and positive effect on devidends. This can explained by the t count value of 1.889 with a probability level of 0.0064 grater than 0.05. Loan to Deposit Ration (LDR) and Return On Assets (ROA) simultaneously on devidends have a moderate effect of 0.501. The amount of contribution Requare or the coefficientof determinarion is 0.251, which means that the Loan to Deposit Ratio (LDR) and Return On Assets (ROA) variable contribute 25.1% to devidends. While the remaining 74.9 %is influenced by other variables.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN MANUFAKTUR PESERTA PROPER YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2017 - 2019 Diana Gustinya
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.v9i2.295

Abstract

The advantage of Green Accounting is that it tries to reduce the negative effects of economic activities and systems on environment. Given the importance of business value and environmental conservation, the assessment of affect the value of the company is very important. This study aims to analyze and examine the factors of green accounting for the value of PROPER Participating manufacturing companies are listed on the Indonesian Stock Exchange. This study uses secondary data obtained from annual reports and sustainability reports of manufacturing companies, PROPER Rating reports and through several related websites and data analysis methods used are multi-linear Regression analysis. Before performing multiple linear regression analysis, classical hypothesistesting is first performed using the program SPSS v.22.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI JASA SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2019) Bagas Wahyu Adi Saputro; Diana Gustinya
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.v9i3.311

Abstract

The Effect of Leverage and Managerial Ownership on Earnings Management (Empirical Study on Transportation Sub-Sector Service Industry Companies listed on the Indonesia Stock Exchange for the 20162019 period). This study aims to analyze the effect of leverage and managerial ownership on earnings management in the transportation sub-sector suit industry companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a purpose sampling method. The analysis technique in this research is multiple linear regression analysis which is used to test the research hypothesis. The total population in this study were 45 transportation service industry companies listed on the Indonesia Stock Exchange for the 20162019 period. There are 15 companies that meet the sample criteria for 4 consecutive years. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). Based on the results of this study, it states that, partially (t test) the leverage variable has a significant effect on earnings management, managerial ownership variable does not have a significant effect on earnings management. Simultaneously (F test) the leverage and managerial ownership variables have a significant effect on earnings management.
ANALISIS GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 SAMPAI DENGAN TAHUN 2018 Ryan Muhammad Muttawaqil Billah; Diana Gustinya
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.v8i1.335

Abstract

This study aims to determine and analyze that managerial ownership, institutional ownership, and company size have an impact on financial performance in financial companies listed on the Indonesia Stock Exchange from 2014 to 2018. The results of the classical assumption test show that the normality test of research is normally distributed. the result of the Asymp value. Sig (2-tailed) of 0.200 so that the value is above the significant level of 0.05. Multicolonearity test there is no multicolonearity between the independent variables in the regression model, the results of the tolerance calculation for the independent variables are more than 0.10 and the results of the valance inflation factor (VIF) have a VIF value below 10. Heteroscedasticity test: there is no heteroscedasticity. Autocorrelation test: the DW value is 2.018, where the value of du in the Durbin-Watson table with n showing a sample of 16, and k which shows the number of independent variables of 3 is 0.857 for dL and 1.728 for dU. So that the DW value obtained from the test belongs to the distance dU <d <4-dU, with a dU table value of 1.728 <2.018 <2.272 indicating that the model used is free from autocorrelation. The R2 value of this study is 0.517, this value means that the total variance of related party transactions around an average of 51.7% can be explained by the relationship between managerial ownership, institutional ownership, and company size together. While the remaining 48.3% is influenced by other unexplained factors.
ANALISIS PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN, GROVER, DAN SPRINGATE PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018 Nia Kurniawati; Diana Gustinya
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.v8i2.362

Abstract

Analyze the differences between the Altaman model, the Grover model, and the Springate model in predicting financial distress. The data analysis method for testing hypotheses using SPSS software is the Paired Sample T-Test method. With the data source used, namely secondary data in the form of annual financial statements of transportation service companies for the period 2016 to 2018. According to the Altman model from 78 samples of companies in transportation service companies that were sampled in this study, 71 companies were predicted to go bankrupt. Meanwhile, according to the Grover model of the 78 samples of transportation service companies that were sampled in this study, 4 companies were predicted to go bankrupt and 74 other companies were predicted not to go bankrupt. According to the Altman model from 78 samples of transportation service companies sampled in this study, 71 companies were predicted to go bankrupt. Meanwhile, according to the springate model, from 78 samples of transportation service companies, 65 companies are predicted to go bankrupt and 13 other companies are predicted not to go bankrupt. The Altman model is the most suitable prediction model applied to transportation service companies because this model has the highest level of accuracy compared to other predictions, namely 91.0%. While the Grover model has an accuracy rate of 5.1% and the Springate model has an accuracy rate of 83.3%.
Analisis Dampak Perhitungan Aset Tetap Berdasarkan Jenis Kelompok, Masa Manfaat, Tarif Penyusutan Berdasarkan Undang – Undang Perpajakan Pasal 11 Pph No. 36 Tahun 2008 Terhadap Laba Rugi PT Wahana Kreasi Nusantara Tahun 2013 - 2018 Diana Gustinya
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.v7i1.404

Abstract

To find out the calculation of fixed assets based on the type of group, useful life, depreciation rates of the Taxation Act (article 11 of the Income Tax Law No. 36 of 2008) at PT Wahana Kreasi Nusantara. And the impact of applying the difference in the calculation of depreciation of fixed assets on the income statement of PT Wahana Kreasi Nusantara from 2013 to 2018. This study uses a descriptive qualitative method with secondary data used in this study is the data of fixed assets and income statements of PT Wahana Kreasi Nusantara from 2013 to 2018. PT Wahana Kreasi Nusantara uses the straight-line method in calculating all its fixed assets, but in determining the type of group, the useful life and depreciation rates determined by the company are not in accordance with the Taxation Law Regulation (article 11 of Income Tax Law No. 36 years 2008). So that the incompatibility of types of groups, the useful life and depreciation rates between companies with the Taxation Law Regulation (article 11 of the Income Tax Law No. 36 of 2008) results in the difference in depreciation costs incurred by the company each period that affects the income statement.
Co-Authors Atika Ningtyas Bagas Wahyu Adi Saputro Elih Ermawati Lina Tri Ariani Melinawat Nia Kurniawati Rio Dwi Ananda Rizka Rachmah Putri Ryan Muhammad Muttawaqil Billah Shinta Lia Lestari