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Nur Isna Inayati
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Review of Applied Accounting Research
Published by Universitas Muhammadiyah Purwokerto
ISSN : -     EISSN : 28078969     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in RAAR is Sustainability Reporting Good Corporate Governance Behavioural Accounting Management Accounting Financial Accounting Public Sector Accounting Auditing Taxation Shariah’ Accounting Entrepreneurship Accounting Information System other accounting fields
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 35 Documents
 1   2   3   4 
COMPANY SIZE, MANAGERIAL, INTITUTIONAL OWNERSHIP AND ENVIRONMENTAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Liana Mariam Ulfa; Siti Nur Azizah; Ira Hapsari
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.752 KB) | DOI: 10.30595/raar.v1i2.11863

Abstract

The purpose of this study is to empirically prove the effect of firm size, board size, institutional ownership, and managerial ownership on CSR disclosure. The sample in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Based on the criteria, there were 67 samples of research data. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. This study shows that, partially, company size, institutional ownership, and managerial ownership do not affect CSR disclosure. Meanwhile, the environmental performance has a positive effect on CSR disclosure
Pengaruh Profitabilitas dan Kepemilikan Manajerial terhadap Kebijakan Dividen Yunita Restufani; Rozindar Haryo Salam; M. Raflihuda Satriawan; Bima Cinintya Pratama
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.4 KB) | DOI: 10.30595/raar.v2i2.13947

Abstract

ABSTRAKPenelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh profitabilitas dan kepemilikan manajemen terhadap kebijakan dividen. Penelitian ini mencakup populasi perusahaan yang masuk dalam indeks LQ45 periode Februari-Juli 2020. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Target Sampling. Sumber data dari Laporan Keuangan Tahunan 2019-2020, dapat diakses dari situs resmi Bursa Efek Indonesia (BEI). Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda. Menurut penelitian yang dilakukan, profitabilitas dan kepemilikan manajemen tidak mempengaruhi kebijakan dividen.Kata kunci: Profitabilitas, Kepemilikan Manajerial dan Kebijakan Dividen ABSTRACTThis study was conducted with the aim of knowing the effect of profitability and management ownership on dividend policy. This study includes a population of companies included in the LQ45 index for the period February-July 2020. The sampling method used in this study is Target Sampling. The data source is the 2019-2020 Annual Financial Report, which can be accessed from the official website of the Indonesia Stock Exchange (IDX). The data analysis method used in this study used multiple linear regression analysis. According to research conducted, profitability and management ownership do not affect dividend policy.Keywords: Profitability, Managerial Ownership, and Dividend Policy
PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN ASEAN CORPORATE GOVERNANCE SCORECARD SEBAGAI VARIABEL MODERASI Muhammad Ahnaf Ammar Qushoyyi; Suryo Nur Khabib
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.748 KB) | DOI: 10.30595/raar.v2i1.12987

Abstract

ABSTRAK Penelitian ini dilatar belakangi oleh menariknya nilai perusahaan karena menggambarkan kondisi perusahaan yang dapat mempengaruhi pandangan investor terhadap perusahaan. Tingginya kemakmuran pemegang saham bisa dilihat dari nilai perusahaan. Pada awalnya perusahaan didirikan dengan tujuan untuk memaksimalkan kekayaan pemilik atau pemegang saham. Meningkatkan nilai perusahaan mempunyai arti meningkatkan pendapatan dan menimalisir biaya yang keluar dengan tujuan menghasilkan laba yang maksimal. Tujuan penelitin ini untuk mengetahui pengaruh tax avoidance, ukuran perusahaan, dan profitabiltas terhadap niali perusahaan dengan ASEAN corporate governance scorecard sebagai variabel moderating pada perusahaan lq 45 pada tahun 2018-2020. Metode pengumpulan data penelitian dengan ini menggunakan data sekunder berasal dari Annual Report perusahaan anggota rutin lq 45 pada tahun 2018-2020. Hasil penelitian variabel tax avoidance dan uuran perusahaan tidak mempengaruhi nilai perusahaan, sedangkan profitabilitas mempengaruhi nilai perusahaan. Kemudian, tax avoidance terhadap nilai perusahaan dan ukuran perusahaan terhadap nilai perusahaan tidak mampu dimoderasi ASEAN corporate governance scorecard, sedangkan profitabilitas terhadap nilai perusahaan mampu dimoderasi ASEAN corporate governance scorecard.
PENGARUH PEMASARAN RELASIONAL TERHADAP LOYALITAS PELANGGAN PADA PT NAGAMAS MITRA SEJATI TEGAL Nurhadi Kamaluddin; Ari Susantiaji; Siti Amalia
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.406 KB) | DOI: 10.30595/raar.v1i2.11928

Abstract

Relational marketing is one of the marketing strategies used by companies to maintain good long-term relationships with customers. This study aims to determine the partial and simultaneous effect of trust, commitment, and communication variables on customer loyalty at PT Nagamas Mitra Sejati Tegal. Methods of data collection using observation, questionnaires, and literature study. In this study, the population is consumers who have purchased a Honda motorcycle at PT Nagamas Mitra Sejati Tegal in January 2021, as many as 132 consumers. The sampling technique used was accidental random sampling with a sample size of 100 respondents. The analysis technique of the data used quantitative qualitative and then analyzed with multiple regression analysis techniques. Hypothesis testing using a t-test shows that partially the three independent variables studied affect the dependent variable. Then through the f test, the three independent variables simultaneously affect the dependent variable, namely customer loyalty. The conclusion is that partially and simultaneously, the variables of relational marketing, which consist of trust, commitment, and communication, influence customer loyalty at PT Nagamas Mitra Sejati Tegal. The dominant factor influencing customer loyalty at PT Nagamas Mitra Sejati Tegal is communication.
PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN Shulasi Nur Haalisa; Nur Isna Inayati
Review of Applied Accounting Research (RAAR) Vol 1, No 1 (2021): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.26 KB) | DOI: 10.30595/raar.v1i1.11721

Abstract

This study aims to analyze the effect of company size, audit tenure, audit quality and audit reportlag on going concern audit opinion. This research is a quantitative research. The data source usedis secondary data in the form of the company's annual financial statements. In this study, goingconcern and audit quality are calculated using a dummy. The population used in this study ismining companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling wascarried out by purposive sampling technique method and obtained 29 as 145 observed data. Theresults of this study show that company size, and audit tenure have no effect on going concernaudit opinion. While audit report lag and audit quality heve efeect on going concern opinion
Analisis CAMEL untuk Menilai Tingkat Kesehatan Laporan Keuangan Pada PT Bank MNC Internasional Tbk Ari Susantiaji; Suci Indah Nova Aulia; Ardina Wuri Hermayanti
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.83 KB) | DOI: 10.30595/raar.v2i2.15196

Abstract

In the 4.0 era, the financial industry is one of the important roles to advance a country's economy and is needed in financial transaction activities in all sectors. The main function of banking is to effectively increase the added value of the economy. The effectiveness of a bank can be seen in the assessment of the level of bank health which can be viewed from several indicators, one of which is through an assessment in the financial statements of the bank concerned using the CAMEL method. The purpose of this study is to determine the level of health in the financial statements of PT Bank MNC Internasional Tbk in the 2018-2021 period using the CAMEL method which includes factors from Capital, Asset, Management, Earning and Liquidity. The design of this study used descriptive analysis using a content or document analysis. The results of the analysis showed that PT Bank MNC Internasional Tbk showed its achievements in the ratio of CAR, BOPO and LDR. However, based on the results of the bank's health level analysis using the CAMEL analysis for the 2018-2021 period, it was generally declared unhealthy.
Pengaruh Struktur Kepemilikan, Dewan Komisaris, dan Leverage terhadap Pengungkapan Social Responsibility Findy Safitry; A.Zubaidi Indra; Yenni Agustina
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.394 KB) | DOI: 10.30595/raar.v2i2.13021

Abstract

ABSTRACTThis study aims to empirically examine the effect of the structure of Ownership, Board of Commissioners, and Leverage on the use of Corporate Social Responsibility (CSR). The ownership structure in this study is the proportion of managerial ownership, institutional ownership, and foreign ownership. CSR is measured using indicators based on GRI G4. The sample used in this study were 38 mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling method used was the purposive sampling method. The data analysis technique used is multiple regression analysis. The results showed that Managerial Ownership and Institutional Ownership had a significant positive effect on the achievement of CSR. Foreign Ownership and Board of Commissioners have a significant negative effect on CSR. Meanwhile, Leverage as measured by the Debt to Equity Ratio (DER) has no significant effect on CSR. ABSTRAKPenelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh Struktur Kepemilikan, Dewan Komisaris, dan Leverage terhadap pengungkapan Corporate Social Responsibility (CSR). Struktur kepemilikan dalam penelitian ini adalah proporsi kepemilikan manajerial, kepemilikan intitusional, dan kepemilikan asing. CSR diukur menggunakan indikator berdasarkan GRI G4. Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan tahun 2019. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasilnya menunjukan bahwa Kepemilikan Manajerial dan Kepemilikan Institusional memiliki positif signifikan terhadap pengungkapan CSR. Kepemilikan Asing dan Dewan Komisaris memiliki pengaruh negatif signifikan terhadap pengungkapan CSR. Sedangkan Leverage yang diukur menggunakan Debt to Equity Ratio (DER) tidak memiliki pengaruh yang signifikan terhadap pengungkapan CSR.Kata kunci: Struktur Kepemilikan, Dewan Komisaris, Leverage, CSR.
PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Yesica Videsia; R Ery WIbowo Agung; Nurcahyono Nurcahyono
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.612 KB) | DOI: 10.30595/raar.v2i1.12200

Abstract

This study aims to find empirical evidence about the effect of profitability, firm size, firm age, and audit opinion on the timeliness of submitting financial statements of manufacturing companies in the basic and chemical sub-sectors listed on the Indonesia Stock Exchange. The sample from this study used 30 manufacturing companies that were consistently listed on the Indonesia Stock Exchange for the period 2017 - 2019 which were taken using the purposive sampling method. Data collection in this study was carried out using the documentation method, which was done by downloading the company's annual financial information. Data analyzed by using logistic regression analysis. The results of the study identify that profitability, company size, company age, and audit opinion have a positive affect on the timeliness of submitting the company's financial statements.
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Eri Septika; Rina Mudjiyanti; Eko Hariyanto; Hardiyanto Wibowo
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.992 KB) | DOI: 10.30595/raar.v1i2.11864

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas, kebijakan hutang, likuiditas, dan Kepemilikan Institusional terhadap kebijakan dividen. Sampel dalam penelitian ini adalah perusahaan Food And Beverage yang terdaftar di Bursa Efek Indonesia Periode (2015-2019). Pemili0068an sampel dalam penelitian ini dilakukan dengan purposive sampling dan didapatkan sebanyak 59 sampel observasi.Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda, dan uji hipotesis. Hasil analisis menunjukan bahwa profitabilitas berpengaruh positif terhadap kebijakan dividen, kebijakan hutang berpengaruh positif terhadap kebijakan dividen, likuiditas tidak berpengaruh terhadap kebijakan dividen, dan kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen.
Pengaruh Tindakan Penagihan Pajak dengan Surat Teguran dan Surat Paksa Terhadap Pencairan Tunggakan Pajak Firdian Aditya Putra; Ade Imam Muslim
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.173 KB) | DOI: 10.30595/raar.v2i2.14302

Abstract

Penelitian ini dilatar belakangi oleh timbulnya tunggakan pajak yang menggambarkan kurangnya kesadaran masyarakat terhadap pentingnya membayar pajak. Semakin meningkat realisasi pajak dari tahun ke tahun seharusnya berbanding lurus dengan pencairan tunggakan pajak setiap tahun. Pemerintah melakukan upaya dalam mengurangi tunggakan pajak yang dimiliki oleh setiap wajib pajak dengan menerbitkan surat teguran dan surat paksa. Tujuan penelitian ini adalah untuk mengetahui pengaruh tindakan penagihan pajak dengan surat teguran dan surat paksa terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Bandung Cicadas periode 2011-2021. Metode pengumpulan data yang digunakan pada penelitian ini adalah data sekunder dengan teknik dokumentasi dengan sampel sebanyak 132. Hasil penelitian ini adalah surat teguran dan surat paka berpengaruh positif dan signifikan terhadap pencairan tunggakan pajak secara parsial dan simultan

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