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Yanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Liana Susanto; Yanti; Viriany
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.v23i1.330

Abstract

The purpose of this research was to obtained an empirical evidence about the influence of firm characteristics and corporate governance on tax aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.
Pengaruh Earning Per Share, Price To Book Value, Cash Flow Operating, Stock Return, Dividend Payout Ratio Terhadap Penilaian Ekuitas Perusahaan Sharen Santoso Rafli; Yanti
Jurnal Ekonomi Vol. 20 No. 3 (2015): November 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i3.404

Abstract

The purpose of this study is to analyze the effect of Earnings Per Share, Price to Book Value, Cash Flow Operating, Stock Return, Dividend Payout Ratio on the Equity Valuation of companies listed on the Indonesia Stock Exchange. A total sample of 47 manufacturing companies was selected through the purposive sampling method. The results of this study are the earnings per share, dividend payout ratio, and operating cash flow do not have a significant influence on equity valuation. Conversely, the price-to-book value and stock return have a significant influence on equity valuation. Suggestions for future research is to expand the period of research and use other independent variables that have not been tested in this study for example sales, interest rates, retained earnings, stock price, and net income.
Corporate Governance, Capital Expenditure Dan Cash Holdings Yanti; Liana Susanto; Henny Wirianata; Viriany
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.v24i1.452

Abstract

This study aims to obtain empirical evidence about the effect of Corporate Governance and Capital Expenditure on Cash Holding. This study uses secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The structure of Corporate Governance is measured using independent commissioners, board of commissioners, and institutional ownership. The analytical method used in this study is multiple regression analysis which is processed with the E-Views program. The results of this study indicate that independent commissioners, the board size, and institutional ownership partially have no significant effect on cash holding. While Capital Expenditure has a significant and negative effect on cash holding.
Mendeteksi Earnings Management Perusahaan Melalui Aktivitas Riil Viriany; Liana Susanto; Henny Wirianata; Yanti
Jurnal Ekonomi Vol. 25 No. 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.627

Abstract

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent commissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at the Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.
Pengaruh Institutional Ownership, Firm Size, Dan Solvability Terhadap Earnings Management Jesslyn Yeo, Yanti
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.v4i2.19221

Abstract

This study aims to test empirically the effect of institutional ownership, firm size, and solvability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. This study uses a purposive sampling method with a total of 75 companies. The entire testing process to perform data analysis in this study uses Eviews (Econometrical Views) 11 and Microsoft Excel 2010. The results show that there is a significant and positive effect of solvability and firm size on earnings management. Meanwhile, institutional ownership does not have a significant effect on earnings management. The implication of this research is the need for supervision of liabilities and matters that can affect firm size so it is not too high for minimize the occurrence of manipulation of earnings.
Pengaruh Kebijakan Dividen, Leverage, Firm Size, Earning Volatility, Dan Growth Terhadap Volatilitas Harga Saham Ivana Dominika, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.258 KB) | DOI: 10.24912/jpa.v1i3.5607

Abstract

This research has a purpose, namely to prove empirically the impact of dividend policy, leverage, firm size, earning volatility and growth on stock price volatility. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2014 – 2017. The entire sample used in this research is 26 data from manufacturing companies. The research data is processed with E-views version 10. The result of this this research shows that dividend policy, leverage, earning volatility, and growth has no significant on stock price volatility. Firm size   has a positive effect and significant on stock price volatility.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Hengky, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.35 KB) | DOI: 10.24912/jpa.v2i4.9332

Abstract

The purpose of this study is examine the analysis of factors affecting financial performance of companies listed on Indonesian Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 33 companies. Data processing techniques using multiple regression analysis what helped by Eviews program10.0 (Economic Views) for windows released 20 and Microsoft Excel 2007. The result shown in this research indicates that environmental acocunting, sustainability reporting and managerial ownership as one of the corporate governance proxies used in this research does not have any postive significance effect on financial performance, whereas, institusional ownership as the other proxy shows a positive significance effect.
FAKTOR YANG MEMPENGARUHI CORPORATE INVESTMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Sheren Lorenzia Kusuma, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.925 KB) | DOI: 10.24912/jpa.v2i4.9364

Abstract

Purpose of this thesis is to investigate factors influencing corporate investment of manufacturing companies listed in Indonesia Stick Exchange (IDX). This research done by panel data that have been selected using purposive sampling method for 30 listed manufacturing companies for the periods of 2015-2018. This research used Eviews version 10 software to process the data. The result of research shows that cash flow is not influencing the corporate investment. These results support the pecking order theory that sugest that companies will use internal funding sources first rather than using external funding. Leverage, growth opportunities, cash and liquids, liquidity, and sales are found to have an effect on corporate investment.
Co-Authors Henny Wirianata Liana Susanto Sharen Santoso Rafli Viriany