SOFIA PRIMA DEWI
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara

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Pengaruh pengungkapan sukarela, asimetri informasi, dan manajemen laba terhadap cost of equity capital pada perusahaan manufaktur SOFIA PRIMA DEWI; JEFFRY SETIADY CHANDRA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.249 KB) | DOI: 10.34208/jba.v18i1.34

Abstract

The purpose of this study was to obtain empirical evidence about the influence of voluntary disclosure, information asymmetry, and earning management against cost of equity capital on manufacturing companies listed in the Indonesia Stock Exchange during the year 2012-2014. The samples used were 138 manufacturing companies. The results indicate that information asymmetry and earning management have an influence on cost of equity capital, while voluntary disclosure have no influence on cost of equity capital.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN SOFIA PRIMA DEWI; KENI KENI
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.256 KB) | DOI: 10.34208/jba.v15i1.203

Abstract

This study aimed to examine the effect of firm age, profitability, firm size and leverage on the disclosure of corporate Social responsibility. The sample used is the data 105 companies listed in Indonesia Stock Exchange during the years 2009-2011. Data analysis was performed with the help of the program PASW Statistics version 18.00. The results showed that the profitability and firm size has an influence on corporate social responsibility disclosure while firm age and leverage has no effect on the disclosure of corporate social responsibility.
KEPATUHAN PELAPORAN WAJIB PAJAK (STUDI KASUS DI JAKARTA BARAT DAN TANGERANG) MERRY SUSANTI; SOFIA PRIMA DEWI; SUFIYATI SUFIYATI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.826 KB) | DOI: 10.34208/jba.v19i2.268

Abstract

The purpose of this research was to obtain factors that influence taxpayer reporting compliance in West Jakarta and Tangerang. Data collection method was conducted by distributing questionnaires to lecturers in West Jakarta and Tangerang. Questionnaires were distributed from April 3 to May 26, 2017. Data processing methods were performed using SPSS. The results showed that taxpayers' awareness and willingness to pay taxes have influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang while tax sanction, fiscus service, know-ledge and understanding of taxation regulation, and perception on effectiveness of tax system have no influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang.
Pengaruh Earnings, Cash Flow From Operations, Working Capital From Operations, Dan Accrual Components Terhadap Future Cash Flow Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Eek Indonesia Sofia Prima Dewi; Venny Gunawan
Jurnal Ekonomi Vol. 20 No. 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.162

Abstract

The purpose of this study was to obtain empirical evidence about the effect of earnings, cash flow from operations, working capital from operations, and accrual components on future cash flow in manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 165 manufacturing companies listed in Indonesia Stock Exchange during 2010-2012. Data analysis was performed with the aid of a software program Statistical Product and Service Solutions (SPSS)for Windows. The results showed that earnings, cash flow from operations, and working capital from operations have an influence on future cash flow, while accrual components do not have any influence on future cash flow.
Pemahaman Mahasiswa Akuntansi Terhadap Aset, Liabilitas, Dan Ekuitas Setelah Penerapan IFRS Sufiyati; Sofia Prima Dewi; Merry Susanti
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.338

Abstract

This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. Students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.
Persepsi Dosen Tetap Di Wilayah Jakarta Barat Dan Tangerang Terhadap Penggunaan E-Filling Sofia Prima Dewi; Merry Susanti; Sufiyati
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.453

Abstract

This study was made to obtain empirical evidence on the influence of perceptions of security, perceptions of usefulness, perceptions of confidentiality, and perceptions of convenience on the use of e-filling. The method of data collection is done by distributing questionnaires from February to April 2018 to lecturers in the West Jakarta and Tangerang areas. The sampling technique used is simple random sampling. The results showed that perceptions of convenience and perceptions of usefulness have an influence on the use of e-filling while the perception of confidentiality and perception of security has no influence on the use of e-filling.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas Dan Produktivitas Terhadap Peringkat Obligasi Perusahaan Sofia Prima Dewi
Jurnal Ekonomi Vol. 18 No. 2 (2013): July 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i2.712

Abstract

This study aims to obtain empirical evidence on whether the company size, profitability, liquidity and productivity have an influence on corporate bond ratings. The samples are 77 companies listed in the data Indonesia Stock Exchange unless the company engaged in the banking sector and other financial institutions as well as issuing bonds stratified by PT PEFINDO during the years 2009-2011. Data analysis was performed with the help of a software program Statistical Product and Service Solutions (SPSS) for Windows version 16. The results showed that profitability and liquidity have an influence on the company's bond rating firm while size and productivity have no effect on the bond rating companies.
THE RELATIONSHIP OF SPIRITUAL WELL-BEING AND ACCOUNTANT’S ETHICAL SENSITIVITY Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

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Abstract

This study aims at determining the relationship of Spiritual Well-Being and the four dimensions of Spiritual Well-Being: Communal Well-Being, Personal Well-Being, Transcendental Well-Being, and Environmental Well-Being with Accountant’s Ethical Sensitivity. Sample is 49 accounting students who are preparing thesis. The research design is a correlational research. Data is collected using questionnaires and analyzed using Spearman correlation. The results show that Spiritual Well-Being is not correlated with Accountant’s Ethical Sensitivity. The correlation test of Spiritual Well-Being dimensions shows that Communal Well-Being, Personal Well-Being, and Transcendental Well-Being are positively correlated with Accountant’s Ethical Sensitivity, whereas Environmental Well-Being is not correlated with Accountant’s Ethical Sensitivity.Keywords: spiritual well-being, accountant’s ethical sensitivity, accounting student
FAKTOR-FAKTOR YANG MEMPENGARUHI BIAYA MODAL EKUITAS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Sofia Prima Dewi; Kelselyn Kelselyn
Jurnal Akuntansi VOL. 19 NO. 1 JANUARI-JUNI 2019
Publisher : Jurnal Akuntansi

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Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh pengungkapan sukarela, keterlambatan pengumuman laba, asimetri informasi, profitabilitas, leverage, market to book value, kapitalisasi pasar, dan pengungkapan sukarela yang dimoderasi oleh kepemilikan manajerial terhadap biaya modal ekuitas pada perusahaan manufaktur yang secara konsisten terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 137 data. Hasil penelitian menunjukkan bahwa profitabilitas dan market to book value berpengaruh terhadap biaya modal ekuitas, sedangkan pengungkapan sukarela, keterlambatan pengumuman laba, asimetri informasi, leverage, kapitalisasi pasar, dan pengungkapan sukarela yang dimoderasi oleh kepemilikan manajerial tidak berpengaruh terhadap biaya modal ekuitas. Kata kunci: biaya modal ekuitas, profitabilitas, market to book value
Faktor-Faktor Yang Memengaruhi Cash Holding Adrian Nathan Heryanto, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19222

Abstract

This study aims to obtain empirical evidence regarding the determinants of cash holding of manufacturing companies listed on the Indonesian Stock Exchange during 2017-2019 period with a sample of 38 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2010. The results show that leverage has a significant negative effect on cash holding, while profitability, firm size, managerial ownership, and capital expenditure have no significant effect on cash holding. The implication of this research is the importance of cash holding for company as a source of funding and as a flexible asset to financing an investment.