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All Journal Akuisisi : Jurnal Akuntansi RJABM (Research Journal of Accounting and Business Management) Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR)
Dwi Vina Rahmawati
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Akhmad Darmawan; Raras Noor Sandra; Fatmah Bagis; Dwi Vina Rahmawati
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.643

Abstract

 Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh dari Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah seluruh perusahaan Sub Sektor Makanan dan Minuman yang tercatat di Bursa Efek Indonesia periode tahun 2016-2019. Metode yang digunakan untuk pengambilan sampel yaitu dengan purposive sampling dan diperoleh sebanyak 17 perusahaan Makanan dan Minuman dalam kurun waktu 4 tahun sehingga didapatkan 68 sampel observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 20. Hasil dari penelitian ini menunjukkan bahwa : 1) Profitabilitas, Likuiditas dan Ukuran Perusahaan berpengaruh secara simultan terhadap Struktur Modal, 2) Profitabilitas berpengaruh positif dan signifikan terhadap Struktur Modal, 3) Likuiditas berpengaruh negatif dan signifikan terhadap Struktur Modal, 4) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Struktur Modal.Kata kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan  
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) Akhmad Darmawan; Bagas Akbar Dwi Pangestu Rimbawan; Dwi Vina Rahmawati; Bima Cinintya Pratama
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.007 KB) | DOI: 10.31293/rjabm.v4i2.4864

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.
Pengaruh Faktor Demografi, Locus 0f Control, Literasi Keuangan, dan Inklusi Keuangan Terhadap Kinerja Keuangan UMKM Akhmad Darmawan; Annisa Sepriani; Fatmah Bagis; Dwi Vina Rahmawati
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 2 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i2.878

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh faktor demografi, locus of control, literasi keuangan dan inklusi keuangan terhadap kinerja keuangan UMKM (Usaha Mikro Kecil dan Menengah). Populasi pada penelitian ini yaitu pada pelaku UMKM yang berada di wilayah Banjar Patroman. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 100 sampel UMKM (Usaha Mikro Kecil dan Menengah). Dari hasil analisis yang telah dilakukan diperoleh kesimpulan (1) Jenis kelamin berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM (2) Pendidikan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. (3) Locus of control berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. (4) Literasi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM .(5) Inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM.
PROFITABILITY, CAPITAL STRUCTURE AND DIVIDEND POLICY EFFECT ON FIRM VALUE USING COMPANY SIZE AS A MODERATING VARIABLE (In the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) during 2015 - 2019 Periods) Dwi Vina Rahmawati; Akhmad Darmawan; Feti Setyarini; Fatmah Bagis
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2032

Abstract

This study examines the effect of profitability, capital structure and dividend policy on firm value with firm size as a moderating variable. This study's population were all consumer goods industry sector companies listed on the Indonesia Stock Exchange during 2015-2019, which are 63 companies. The sample selection in this study was carried out by purposive sampling. Based on the criteria, 14 companies were used as samples. The research method used in this study is the multiple regression analysis. This study indicates that profitability, capital structure, and dividend policy have a positive and significant effect on firm value. The results of this study also indicate that firm size weakly moderates the effect of dividend policy on firm value, but firm size is unable to moderate the effect of profitability and capital structure on firm value. Keywords: profitability, capital structure, dividend policy, firm value, company size
THE EFFECT OF JOB SATISFACTION, ORGANIZATIONAL CULTURE AND WORK STRESS ON ORGANIZATIONAL COMMITMENT TO CIVIL SERVANTS AT THE REGIONAL SECRETARIAT OF PEMALANG REGENCY Fatmah Bagis; Lana Dianti; Akhmad Darmawan; Dwi Vina Rahmawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3360

Abstract

This research aims to analyse the effect of job satisfaction, organizational culture and work stress on organizational commitment to civil servants at the regional secretariat of Pemalang Regency. The population in this study were all Civil Servants of the Pemalang Regency Regional Secretariat, as many as 170 employees. The sampling in this study used the nonprobability sampling method with the incidental sampling technique with a sample of 100 respondents. Data obtained from respondents with research instruments using questionnaires. Technique of analysis in this research used Partial Least Square (PLS). Based on the research showed job satisfaction, organizational culture and work stress have a significant positive effect on organizational commitment. The research shows that job satisfaction variable has a significant positive effect on organizational commitment. The showed that organizational culture variable has no significant effect on organizational commitment. The results also show the work stress had significant effect on organizational commitment. Keywords: Organizational commitment, job satisfaction, organizational culture, work stress
Co-Authors Akhmad Darmawan Annisa Sepriani Bagas Akbar Dwi Pangestu Rimbawan Fatmah Bagis Feti Setyarini Lana Dianti Pratama, Bima Cinintya Raras Noor Sandra