Articles
<![CDATA[Pengaruh Profitabilitas, Kebijakan Hutang, Degree Of Operating Leverage Terhadap Nilai Perusahaan ]]>
<![CDATA[Aghlul Jannatun]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 2 No. 1 (2019): Januari (2019) - Juni (2019) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (204.365 KB)
|
DOI: 10.26533/jad.v2i1.359
<![CDATA[Dalam menghadapi perkembangan zaman yang semakin cepat pada sektor perekonomian di Indonesia membuat perusahan berfikir untuk menemukan cara agar nilai perusahaan yang ada saat ini bisa bermanfaat untuk masa yang akan datang. Penelitian ini dilakukan untuk menguji pengaruh profitabilitas, kebijakan hutang dan dol (Degree of Operating Leverage ) terhadap nilai perusahaan yang terdaftar di Jakarta Islamic index (JII) selama periode Juni 2016 – Mei 2019. Populasi penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII).Pengambilan sampel ditentukan dengan menggunakan purposiv sampel. Terdapat 30 sampel dalam penelitian ini berdasarkan kriteria yang telah ditentukan. Berdasarkan penelitian yang telah dilakukan,hasil yang didapat menunjukkan bahwa profitabilitas,kebijakan hutang dan dol berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini dilakukan dengan pengujian regresi yang menunjukkan jika profitabilitas, kebijakan hutang dan dol semakin tinggi akan meningkatkan nilai perusahaan . Manfaat dari penelitian ini adalah sebagai salah satu pertimbangan investor dalam menentukan keputusan saat akan melakukan pengambilan keputusan investasi di suatu perusahaan.]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN REPUTASI KAP TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Kimia di Bursa Efek Indonesia Tahun 2013 – 2017) ]]>
<![CDATA[Akhmad Zaini]]>;
<![CDATA[Yuli Chomsatu]]>;
<![CDATA[Suhendro Suhendro]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (283.512 KB)
<![CDATA[This study aims to analyze the effect of profitability on firm value, analyze the influence of inside ownership on firm value, analyze the influence of institutional holdings on firm value, and analyze the influence of KAP reputation on firm value in chemical companies listed on the Indonesia Stock Exchange in 2013-2017. This research is quantitative research. Where the data obtained is in the form of numbers which are then processed and analyzed to get an overview and relationship between the variables used. Data analysis used in this study is multiple linear regression analysis using SPSS as a tool. The results of this study indicate that there is a positive and significant effect on profitability on firm value, there is a positive and significant influence on the ownership of firm value, there is a positive and significant influence of institutional holdings on firm value, and there is a positive and significant influence on the firm's KAP reputation.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi struktur Modal ]]>
<![CDATA[Kiki Nurhalimah]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (677.532 KB)
|
DOI: 10.32332/finansia.v3i2.2117
<![CDATA[Abstract: : Capital structure is a complex financial decision because it is related to other financial decision variables. This research aims to find out the factors that influence the capital structure. The population in this research is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was chosen from the purposive sampling method and obtained a sample of 8 pharmaceutical companies. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 21. The results of this study indicate that liquidity, business risk, company growth influence the company's capital structure. While profitability, company size, sales growth and asset structure have no effect on capital structure. The results of this research are expected to be a material consideration for company management in deciding policies on capital structure and providing information on users of financial statements for consideration of investment decisions.]]>
<![CDATA[Analisis Rasio Keuangan terhadap Kualitas Laba Perusahaan Makanan & Minuman yang Terdaftar di BEI ]]>
<![CDATA[Septiana Putri Hargyanti]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32332/finansia.v4i1.2114
<![CDATA[Abstract : This study aims to determine the effect of company size, profitability, liquidity, leverage, and company values on earnings quality. The population in this study is the Food and Beverage company on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample was selected from the purposive sampling method and obtained a sample of 12 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 20. The results of this research show that company size has an influence on earnings quality. While profitability, liquidity, leverage, and firm value do not have an influence on earnings quality. The results of this research are expected to be an additional consideration for company management in the process of deciding taxation policies. And can be additional information for users of financial statements for consideration of investment decisions ".]]>
<![CDATA[KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DILIHAT DARI FAKTOR INTERNAL DAN EKSTERNAL (Studi Kasus pada Wajib Pajak Desa Bugel Kec. Godong Kab.Grobogan) ]]>
<![CDATA[Aulia Indira Lailyatussoqiba]]>;
<![CDATA[YULI CHOMSATU]]>;
<![CDATA[SUHENDRO SUHENDRO]]>
<![CDATA[ JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UTP Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (473.812 KB)
<![CDATA[The purpose of this study is to determine the internal factors ( knowledge and awareness of the taxpayer ) as well as external factors that affect the tax penalty tax compliance in paying land and buildings tax at Bugel Village . The object of this research is Bugel Village, which according to data at the Grobogan Central Bureau of Statistics in 2017 figures shows the difference between nominal payment realization and nominal target.  The technique of collecting sample in this study used simple random sampling with a total sample of 92 taxpayers , the sample calculation refers to the Slovin formula . Based on the results of multiple regression analysis assisted with SPSS, showed that knowledge of the tax does not affect the level of tax compliance in paying Land and Buildings tax in Bugel Village, while awareness of taxpayers and tax sanctions affect on taxpayer compliance in paying Land and building taxes in Bugel Village .]]>
<![CDATA[THE INFLUENCE OF FINANCIAL RATIO AGAINST THE STOCK RETURNS OF BANK COMPANIES IN INDONESIAN STOCK EXCHANGE IN 2014-2017 ]]>
<![CDATA[AJENG LAKSMI DEWANTI]]>;
<![CDATA[YULI CHOMSATU]]>;
<![CDATA[ENDANG MASITOH]]>
<![CDATA[ JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UTP Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (181.076 KB)
<![CDATA[The purpose of0this study was to examine the effect of financial ratios such as Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Price to Book Value (PBV) on stock returns on banking companies listed on the Stock Exchange in Indonesia. The number of samples in this study were 130 companies from 2014 to 2017 that had been selected0by purposive sampling method. The research method used is multiple linear regression analysis using SPSS version 22.0. The results of0this study indicate that the ROE variable partially has a positive and significant effect on stock0returns.]]>
<![CDATA[Pengaruh Jenjang Pendidikan dan Pemahaman Teknologi Informasi Terhadap Penyajian Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus Di Kampung Batik Laweyan) ]]>
<![CDATA[Rina Puji Hastuti]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ Accounthink Vol 2 No 02 (2017) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (640.622 KB)
|
DOI: 10.35706/acc.v2i02.914
<![CDATA[This research aims to know influence of knowledge level and information technology comprehensive on conformity of financial statement presentation based on SAK ETAP. Sample of this research is 100 batik’s craftsmen in Kampung Batik Laweyan Surakarta. Technique to collect sample is random sampling. Instrument of this research is questionnaire. Data which have been collected is analyzed by assumption classic testing and regression testing. The result of this research is knowledge level influences positively on conformity of financial statement presentation based on SAK ETAP. While, information technology comprehensive doesn’t influence positively on conformity of financial statement presentation based on SAK ETAP.]]>
<![CDATA[PENGARUH FIRM SIZE, CURRENT RATIO, FINANCIAL LEVERAGE, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS ]]>
<![CDATA[Halimah Nur Wanisih]]>;
<![CDATA[Suhendro Suhendro]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (438.736 KB)
|
DOI: 10.29407/jae.v6i1.14076
<![CDATA[Perusahaan dalam mecapai tujuannya memerlukan sumber pembiayaan dengan melakukan kegiatan operasionalnya menciptakan produk guna memperoleh laba maksimal. Orientasi penelitian ini guna mengetahui dan mengenalisis pengaruh firm size, current ratio, financial leverage dan total asset turnover terhadap profitabilitas. Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2016-2018 dan teknik pengambilan sampel dengan purposive sampling dengan sampel 23 perusahaan. Metode analisis menggunakan Analisis Liniear Berganda. Hasil telaah ini mendedahkan variabel firmsize dan financial leverage berpengaruh terhadap profitabilitas, sementara variabel current ratio dan total asset turnover tidak berpengaruh terhadap profitabilitas. Observasi dimohon mampu memberi informasi dan menjadi bahan pertimbangan untuk melakukan investasi bagi para investor.]]>
<![CDATA[PERBANDINGAN STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE DENGAN PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN ]]>
<![CDATA[Sita Widia Wati]]>;
<![CDATA[Yuli Chomsatu]]>;
<![CDATA[Rosa Nikmatul Fajri]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (457.666 KB)
|
DOI: 10.29407/jae.v6i1.14118
<![CDATA[This study aims to determine the effect of profitability, asset structure, liquidity, and sales growth on capital structure in property and real estate sub-sector companies as well as construction and building sub-sector companies as well as comparing the capital structure of the two companies. The population of this research is all of the property and real estate sub-sector companies and construction and building sub-sector companies in 2016-2018. The sampling technique is purposive sampling. Hypothesis testing techniques using multiple linear regression analysis and independent sample t-test different test. Based on the test results above shows that the asset structure and liquidity variables affect the capital structure while profitability and growth do not affect the capital structure in the property and real estate sub-sector companies. Whereas in the construction and building sub-sector companies show that sales growth variables affect the capital structure while profitability, asset structure, and liquidity do not affect the capital structure. The results of the different independent sample t-test concluded that there were differences in capital structure between the property and real estate sub-sector companies and the construction and building sub-sector companies.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KEEFEKTIFAN SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIS APLIKASI ALFACART PADA PT SUMBER ALFARIA TRIJAYA, Tbk ]]>
<![CDATA[dea ayu kusuma wardani]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 4 No 1 (2020): UPAJIWA DEWANTARA: Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26460/mmud.v4i1.6335
<![CDATA[ Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecanggihan teknologi, kemampuan pengguna, kinerja individual, dan pengetahuan SIA terhadap efektifitas sistem informasi akuntansi. Teknik analisis data dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini terdiri dari 51 orang karyawan alfamart dalam satu area coordinator yang menggunakan aplikasi alfacart. Hasil dari penelitian ini menunjukan bahwa kecanggihan teknologi tidak berpengaruh terhadap efektifitas sistem informasi akuntansi, sedangkan kemampuan pengguna, kinerja individual,dan pengetahuan SIA berpengaruh terhadap efekifitas sistem informasi akuntansi. Kata kunci : Alfamart, Alfacart, efektifitas sistem informasi akuntansi ]]>
