Article Per Year (5 Year)
p-Index From 2019 - 2024
2.391
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRA: Jurnal Riset Akuntansi Jurnal Investasi Journal of Business, Management, and Accounting
Siddi, Purnama
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Faktor- Faktor Yang Mempengaruhi Cash Holding Fauzie, Fany Resti; Wijayanti, Anita; Siddi, Purnama
Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.15 KB) | DOI: 10.34010/jra.v12i1.2659

Abstract

Increasing business competition pushes company to optimize financial management properly, especially on cash. Efforts should be made to manage cash by knowing the factors that affect the cash that must be owned by the company so that the use of cash can be utilized optimally. This study aims to determine the effect of Cash Flow, Capital Expenditure, Net Working Capital and Leverage on Cash Holding in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling technique using purposive sampling, so as to obtain a sample of 44. Data analysis technique used in this study is multiple linear regression using SPSS version 22. Based on the results of data analysis conducted shows that there is an influence of Cash Flow, Net Working Capital, Leverage Cash Holdings, while Capital Expenditure does not affect Cash Holdings. The benefits of this research are as a consideration for management in making decisions related to the factors that influence Cash Holding, as well as a consideration for investors if they want to invest in a company Keywordsi: Cash Holding, Cash Flow, Capital Expenditure, Leverage, Net Working Capital
FACTORS AFFECTING AUDIT QUALITY (EMPIRICAL STUDY OF PUBLIC ACCOUNTING FIRMS IN THE CITY OF SURAKARTA AND YOGYAKARTA) Dewi, Crismonika Anggun Kusuma; Suhendro; Siddi, Purnama
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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

Abstract

This study aims to analyze and test the effect of auditor experience, auditor accountability, independence, and auditor competence on audit quality. In this study, researchers conducted surveys at the Public Accounting Firm in the City of Surakarta and Yogyakarta. The population in this study were auditors working in public accounting firms in the cities of Surakarta and Yogyakarta. Purposive sampling is a method used in this study. The sample used in this study consisted of 32 auditors from 7 public accounting firms. Data used in this study were collected through a questionnaire method. By using the classic assumption test, and hypothesis testing using multiple linear regression test, t test and F test. The benefits of this study are to increase knowledge and references for readers or subsequent researchers regarding the effect of auditor experience, auditor accountability, auditor independence, and auditor competence on audit quality. The results of this study indicate that auditor independence and auditor competence significantly influence audit quality while auditor experience and auditor accountability have no significant effect on audit quality.
FACTORS AFFECTING THE VALUE OF COMPANIES IN THE FOOD AND BEVERAGE COMPANIES LISTED ON BEI Setyowati, Rini; Masitoh, Endang; Siddi, Purnama
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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

Abstract

The increasing number of companies in the era of industrialization today, requires companies to be able to compete in national and international markets. One good company can be seen from the value of the company, maximizing company value means increasing company performance in order to achieve the company's vision. The purpose of this research is to find out whether the influence between capital structure (DER), profitability (ROA), liquidity (CR), company growth and company size on firm value. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sample in this study were 11 companies that met the criteria in the study. Data analysis technique used is multiple linear regression. The results showed a significant influence is capital structure and profitability. The benefit of this research is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
FACTORS AFFECTING STOCK PRICES IN INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Arumsari, Rizki; Dewi, Riana R; Siddi, Purnama
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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

Abstract

In this study aims to analyze the effect of profitability, leverage and company size on stock prices. Sources of data obtained from the financial statements of insurance companies listed on the Stock Exchange in 2014-2018. This type of research is quantitative. The population and sample used 9 purposive sampling techniques. The analytical method used is multiple linear regression, F test and T test The results of the study show that the profitability, leverage and company size variables simultaneously influence the stock price. While the partial analysis shows that the profitability variable has no effect and does not affect the stock price, the leverage variable also shows that there is a negative and significant influence on the stock price, the firm size variable has a positive and significant effect on the stock price. With the Determanation coefficient (Adjusted R2) contributing to the influence of profitability, financial leverage, and company size by 26.6%. while 73.4% is influenced by other variables. The benefit of this study is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY RATIO ON STOCK PRICES Sukma, Selaksa Dian; Suhendro, Suhendro; Siddi, Purnama
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.444 KB)

Abstract

The purposes of this study is to test and analyze the influence of liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity ratio), profitability (Return on Asset, Return on Equity) and stock prices on food and beverage companies listed in Indonesia Stock Exchange 2016-2018 period. The dependent variable of the study is stock price, liquidity (Current Ratio), leverage (Quick Ratio, Debt to Equity Ratio), profitability (Return on Assets, Return on Equity). The population includes 18 companies and 10 research sample companies according to criteria specified and during the period 2016-2018, making a total of 30 observation data according to the criteria. The sampling technique used purposive sampling. methods of data analysis using panel data regression, F test shows that the test results of the partial test (t test) showed variable profitability (Return on Assets and Return on Equity) effect on the stock price, the variable liquidity (Current Ratio), leverage (Quick ratio, and Debt to Equity Ratio) no significant effect on the price on stock.
PERBEDAAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SURAKARTA DAN BOYOLALI DITINJAU DARI FAKTOR-FAKTOR YANG MEMPENGARUHI Indah R, Syanindhita Giri; Chomsatu, Yuli; Siddi, Purnama
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruhi pengetahuan perpajakan, sosialisasi perpajakan, sanksi pajak, pajak, dan aplikasimE-Filling terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Surakarta dan Boyolali sekaligus membandingkan kepatuhan wajib pajak orang pribadi kedua KPP Pratama tersebut. Populasi penelitian ini yaitu seluruh wajib pajak orang pribadi yang terdaftar pada KPP PratamamSurakarta dan Boyolalii.Teknik penentuan sampel adalah convenience sampling. Teknik pengujian hipotesis menggunakan analisis regresi linier berganda dan uji beda independent samplemt-test. Berdasarkan hasil pengujian diatas menunjukkan bahwa variabel sosialisasi perpajakan dan aplikasiiE-Filling berpengaruhn= terhadap kepatuhan wajib pajak orang pribadi sedangkan pengetahuan perpajakan, sanksi pajak dan tarif pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Surakarta. Sedangkan pada KPP Pratama Boyolali menunjukkan bahwa variabel aplikasimE-Filling berpengaruh terhadap kepatuhan wajib pajak orang pribadi sedangkan pengetahuan perpajakan, sosialisasi perpajakan, sanksi pajak, dan tarif pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Hasil uji beda independent sample t-test menyimpulkan mbahwa tidak terdapat perbedaan faktor-faktoriyang mempengaruhi kepatuhan wajib pajak orang pribadi antara KPP Pratama Surakarta dengan KPP Pratama Boyolali
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Nirwana, Aprilia Syaroh; Dewi, Riana R; Siddi, Purnama
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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

Abstract

Stock price is a very important factor to consider and indicators are used to measure the welfare of shareholders. the purpose of this study was to analyze the effect of ROA, ROE, ROI, EPS, DER, company size, and company age stock prices. Sources of data obtained from the financial statements of agricultural sector companies listed on the stock exchange in 2014-2019. This type of research is quantitative.nThe population and sample used a purposive sampling technique of 17 companies. The analytical method used is multiple linear regression, F test, and t-test. The results showed that the variables ROA, ROE, ROI, EPS, DER, company size, and company age simultaneously affect stock prices. While partial analysis shows that the variable ROA, ROI, EPS, DER company size, and age of the company affect the stock price, while the ROE variable doesn't affect the stock price. The coefficient of determination (Adjusted R2) contributed to the influence on the variable ROA, ROE, ROI, EPS, DER, company size, and age of the company by 76.4%. while 23.6% is influenced by other variables. Harga saham merupakan faktor nyang sangat peneting untuk diperhatika dan indikator digunakan untuk mengukur kesejahteraan pemegang saham. tujuann penelitian ini untuk menganalisis pengaruh ROA, ROE, ROI, EPS, DER, kuran perusahaan, dan umur perusahaan terhadap harga saham. Sumber data diperoleh dari laporan keuangan perusahaan sektor pertanian yang terdaftar di BEI pada tahunn2014-2019. Jenis penelitian ini adalah kuantitatif. Populasi dan sampel menggunakan teknik purposive sampling sebanyak 17 perusahaan. Metode analisis yang digunakan adalah regresi linerar berganda, uji F dan uji t. Hasil penelitian menujukkan bahwa variabel ROA, ROE, ROI, EPS, DER, ukuran perusahaan, dan umur perusahaan nsecara simultan berpengaruh terhadap harga saham. Sedangkan analisis secara parsial menunjukkan bahwa variabel ROA, ROI, EPS, DER, ukuran perusahaan, dan umur perusahaan berpengaruh terhadap harga saham,sedangkan variabel ROE tidak berpengaruh terhadap harga saham.Dengan adanya Koefisien determinasi (Adjusted R2) menyumbangan pengaruh variabel ROA, ROE, ROI, EPS,nDER, ukuran perusahaan, dan umur perusahaan sebesar 76,4%. sedangkan 23,6% dipengaruhi oleh variabel lainnya.
PENGARUH ROA, ROE & PBV TERHADAP HARGA SAHAM PADA PERUSAHAAN Untari, Dewi; Suhendro, Suhendro; Siddi, Purnama
Jurnal Investasi Vol 6 No 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

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

Abstract

Harga Sahamj adalah harga yang terjadi di pasar bursa pada saat tertentu yang ditentukan oleh pelaku pasar dan ditentukan oleh permintaan dan jpenawaran saham yang bersangkutan, Kegiatan investasi saham diharapkan menghasilkan keuntungan bagi para investor. Penelitian ini bertujuan menguji kinerja fundamental emiten terhadap harga saham pada jperusahaan perbankan di Bursa Efek Indonesia. Populasi dalam penelitian ini menggunakan perusahaan Sektor perbankan fainance go publik yang sudah terdaftar di BEI tahun 2016-2019. Teknik jpengambilan sampel menggunakan metode purposive sampling dan didapat 25 sample. Metode analisis jmenggunakan analisis regresi linear berganda. Hasil analisis data menunjukan bahwa variable ROA, ROE dan PBV berpengaruh positif terhadap Harga Saham.
Pengaruh rasio keuangan terhadap harga saham dengan eps sebagai variabel moderasi Kurniawati, Friska Dwi; Chomsatu, Yuli; Siddi, Purnama
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.797 KB) | DOI: 10.29264/jinv.v17i2.9212

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap harga saham dengan eps sebagai variabel moderasi pada perusahaan properti, real estate dan building construction periode 2015 – 2019. Populasi dari penelitian ini adalah perusahaan property, real estate dan building construction yang terdaftar di bursa efek indonesia periode 2015 – 2019. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel perusahaan sebanyak 79. Uji hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian dapat menjelaskan bahwa Price to Book Value, Return On Equity dan Return On Asset berpengaruh terhadap harga saham, sedangkan Net Profit Margin tidak berpengaruh terhadap harga saham. Dari Moderasi diperoleh hasil bahwa Earnings Per Share dapat memoderasi Price to Book Value dan Return On Asset terhadap harga saham.Kata Kunci : price to book value, return on equity, return on asset, net profit margin, harga saham
The effect of good corporate governance on tax avoidance Oktavia, Amelia Ivon; Nurlaela, Siti; Siddi, Purnama
INOVASI Vol 17, No 3 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.411 KB) | DOI: 10.29264/jinv.v17i3.9724

Abstract

This study aims to determine the effect of corporate governance on tax avoidance of property companies listed in the Indonesia Stock Exchange. This research is a quantitative descriptive study. The population in this study was obtained from the Indonesia Stock Exchange website www.idx .go.id, amounting to 48 1jsted companies, the type of data used in this study is secondaryidata.  The data  collection technique  used in  this research  is  documentation1j.  Data analysis in this studyiincludes multiple lineariregression analysist, t test, and the coefficient of determination1j.  The results showed  that:  The variable  of institutional ownership,  the number  of commissioners and the percentage of independent commissioners did not have a sign1jicant effect on tax avoidance, with a negative coefficient, and the variable number of audit committees had no significant effect on tax avoidance, with a positive coefficient.
Co-Authors Ambarwati, Dessy Anggara, Derry Anita Wijayanti Arumsari, Rizki Chomsatu S, Yuli Dewi, Crismonika Anggun Kusuma Dewi, Riana R Endang Masitoh, Endang Fauzie, Fany Resti Indah R, Syanindhita Giri Kartika Hendra Titisari Kurniawati, Friska Dwi Martini, Rurul Siti Masitoh W, Endang Nirwana, Aprilia Syaroh Oktavia, Amelia Ivon Puspa, Novita Trie Ana Ramadhani, Alysha Fadjhri Rini Setyowati, Rini Siti Nurlaela siti wulandari Suhendro Suhendro Suhendro Sukma, Selaksa Dian Yuli Chomsatu