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Pengaruh Struktur Dan Proses Corporate Governance Terhadap Kinerja Perusahaan Di Indonesia Tri Cahyo Nugroho; Warseno Warseno; Isrial Isrial
IJAcc Vol 1 No 1 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

The aims of the research is analyzing the influence of corporate governance structure and process on firm performance in Indonesia . The Indicators in this research is : institutional ownership, independent commissioner, board of directors size, board of directors meeting, board of commissioners meeting and audit committee meeting. Firm performance measured by TobinsQ value. This research uses multiplier regression analysis as statistic instrument. Population in this research is consumer goods manufacture listed on Bursa Efek Indonesia 2001-2015 obtain 85 samples base on determined criteria. The results of this research show that institutional ownership, independent commissioner and board of commissioners meeting has significant positive influence on firm performance, board of directors size and board of director meeting has significant negative influence on firm performance, while the audit committee meeting has no influence on firm performance

Pengaruh Corporate Governance Terhadap Kinerja Perusahaan : Studi Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2010 - 2012 Tri Cahyo Nugroho; Rizka Mukhlisiah; Nur Azizah
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penelitian ini bertujuan untuk menganalisis tentang pengaruh corporate governance terhadap kinerja perusahaan. Corporate Governance diukur melalui empat proksi yaitu Ukuran Dewan Direksi, Ukuran Dewan Komisaris, Kualitas Audit dan Ukuran Perusahaan sedangkan kinerja keuangan diukur melalui Cash Flow Return On Asset. Metode statistik yang digunakan adalah analisis regresi berganda. Populasi dalam penelitian ini adalah perusahaan yang bergerak di bidang food and beverages yang terdaftar di Bursa Efek Indonesia periode 2010 – 2012 terdiri 45 sampel berdasarkan kriteria yang telah ditetapkan. Hasil penelitian ini menunjukkan bahwa ukuran dewan direksi tidak signifikan berpengaruh terhadap kinerja perusahaan, sedangkan ukuran dewan komisaris berpengaruh positif signifikan terhadap kinerja perusahaan. Kualitas audit berpengruh negatif namun tidak signifikan terhadap kinerja perusahaan, sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap kinerja perusahaan.

PERANCANGAN SISTEM INFORMASI PEMBAYARAN HUTANG PADA SUPPLIER DI PT MASTER PRINT Veronika Adelia Jelita; Hendriyati Haryani; Tri Cahyo Nugroho
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penggunaan kemajuan teknologi di bidang teknologi informasi sangat strategis untuk membantu menyelesaikan masalah perusahaan, namun di PT Master Print masih belum menggunakan penerapan berbasis web, dalam pembayaran utang sehingga mengalami kesulitan dalam membedakan hutang yang sudah dan yang akan jatuh tempo. Oleh karena itu, penelitian ini bertujuan untuk mempermudah perusahaan dan staff A.P (Account Payable) yang bekerja di dalamnya untuk dapat memonitoring pembayaran hutang kepada supplier. Penelitian ini dilakukan dengan metode analisa SWOT, perancangan sistem dengan menggunakan UML (Unified Modelling Language) untuk menggambarkan secara visualisasi. Untuk bahasa pemrograman yang dipakai adalah PHP (Hypertext Preprocessor), database server dengan MySQL, sublime text 2, framework Codeigniter dan web server dengan XAMPP. Dengan sudah adanya sistem informasi pembayaran hutang ini akan memudahkan para staf divisi Purchasing dan Accounting untuk melihat dan memantau alur pembayaran utang dalam perusahaan dan juga memudahkan dalam membuat laporan hutang dagang pembelian serta juga menghasilkan laporan yang cepat dan akurat.

Analisis Pengalaman Penggunaan Dompet Digital (Studi Kasus : Shopeepay) Tri Cahyo Nugroho; Eduard Hotman Pubra; Rayhan Mustafa Kamal Helwani
IJAcc Vol 3 No 1 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

A digital wallet is an electronic application on a smart phone that can be used to transact online.One example of a digital wallet application is shopeepay. The shopee pay applications is increasingly being used because of the Covid-19 wich has diverted people to transact online. This research was conducted on the shopeepay digital wallet wich aims to find out what is the attraction of shopeepay so that people use shopeepay more than other digital wallets in payment transactions. This study use a qualitative method using questionnaire data source.

Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal, Kebijakan Deviden Terhadap Nilai Perusahaan (Sudi pada Perusahaan Makanan dan Minuman yang terdaftar di BEI periode 2018-2020) Tri Cahyo Nugroho; Rizka Mukhlisiah; Eduard Hotman Purba
IJAcc Vol 3 No 2 (2022): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to examine the effect of firm size, profitability, capital structure and dividend policy on firm value. The statistical method used is multiple regression analysis. The type of data used in this study is secondary data whose data source is obtained from the Indonesia Stock Exchange for the 2018-2020 period. The population in this study are companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 22 companies. The sampling technique was purposive sampling method. The results of this study indicate that firm size, profitability, capital structure have no effect on firm value, while liquidity has no effect on firm value

Pengetahuan Dan Pemahaman Pajak Serta Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak (Studi Empiris Di Perumahan Margasari Tigaraksa) Tri Cahyo Nugroho; Lutfiana Apriladiestya
IJAcc Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to determine the role of knowledge and understanding of taxes and awareness of taxpayers on taxpayer compliance. This study uses quantitative methods, using random sampling technique. The data used in this study is primary data. Respondents in this study amounted to 150 people. The results of this study indicate that knowledge and understanding of taxes and awareness of taxpayers play a role in taxpayer compliance. From the Adjusted R value, it produces a value of 0.761 or 76.1%, which means that the taxpayer compliance variable can be explained by the knowledge and understanding and awareness of taxpayers, while the remaining 23.9% is explained by other variables not examined in this study.

Analisis Rasio Profitabilitas dan Likuiditas Dalam Menilai Laporan Keuangan Pada PT. Mayora Indah Tbk Periode 2018-2022 di Bursa Efek Indonesia Tri Cahyo Nugroho
IJAcc Vol 4 No 2 (2023): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v4i2.2935

Financial performance is one of the indicators in assessing a company's success in generating profits. Financial performance in this case is measured through the Profitability Ratio through the measuring tools Net Profit Margin, Return On Equity and Return On Assets, while Liquidity is measured through the Current Ratio and Quick Ratio. This study aims to determine Profitability ratios seen from Net Profit Margin, Return On Assets and Return On Equity and Liquidity ratios seen from Current Ratio and Quick Ratio at PT. Mayora Indah Tbk Period 2018-2022. Analysis of Financial Statements with Profitability and Liquidity ratios in this study is based on Kashmir's opinion. The method used in this research is descriptive quantitative. The results of this study based on profitability ratios indicate that the company's financial performance is poor and inefficient as seen from the average value of the company's Net Profit Margin (NPM), Return On Equity (ROE) and Return On Assets (ROA) ratios below the industry standard average value in the opinion of Kashmir and below the actual standard average time series for the food and beverage industry of a similar kind. Based on the Liquidity ratio, it shows that the company's financial performance is very good and efficient, seen from the average value of the company's Current Rati and Quick Ratio ratios above the industry standard average value in the opinion of Kashmir and above the actual average time series standard for the food and beverage industry of a similar kind.

Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Perusahaan Makanan dan Minuman di Indonesia Tri Cahyo Nugroho; Po Abas Sunarya
IJAcc Vol 5 No 1 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i1.3098

Kinerja Keuangan menjadi salah satu indikator dalam menilai keberhasilan perusahaan untuk menghasilkan laba. Kinerja keuangan dalam hal ini diukur melalui rasio Likuiditastas dengan alat ukur Current Ratio, Quic Ratio dan Cash Ratio, sedangkan rasio Aktivitas diukur melalui Inventory Turnover, Fixed Asset Turnover dan Total Asset Turnover. Rasio Solvabilitas diukur melalui Debt to Asset Ratio dan Debt to Equity Ratio, sedangkan Rasio Profitabilitas diukur melalui Net Profit Margin, Return On Asset dan Return On Equity. Penelitian ini bertujuan untuk mengetahui rasio Likuiditas, Aktivitas, Solvabilitas dan Profitabilitas pada PT. Indofood CBP Sukses Makmur Tbk, PT. Garuda Food Putra Putri Jaya Tbk, PT. Mayora Indah Tbk, PT. Delta Jakarta Tbk dan PT. Nippon Indosari Corporindo Tbk. Periode 2018-2022. Analisis terhadap Laporan Keuangan dengan rasio Likuiditas, Aktivitas, Solvabilitas dan Profitabilitas pada penelitian ini berdasar pendapat Khasmir. Metode yang digunakan dalam penelitian ini adalah deskriftif kuntitatif. Hasil penelitian ini berdasarkan rasio Likuiditas menunjukkan bahwa kinerja keuangan perusahaan secara umum likuid dan efisien. Dilihat dari rasio Aktivitas bahwa kinerja perputaran seluruh asset perusahaan dalam menghasilkan rupih pada penjualan masih buruk, kecuali oleh PT. Nippon Indosari Corporindo Tbk. melalui inventory turnover nya bekerja lebih efisien. Sedangkan berdasar dari rasio Solvabilitas, kinerja keuangan perusahan dalam kondisi yang cukup beragam, ada yang diatas standar rata-rata industri maupun sebaliknya, dan rasio Profitabilitas perusahan secara umum berada pada kondisi tidak cukup baik dan tidak efisien dalam menghasilkan laba.

Pengaruh Net Profit Margin (NPM), Return On Investment (ROI), Price To Book Value (PBV), Dan Earning Per Share (EPS) Terhadap Harga Saham Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Annisa Widya Fitriyana; Tri Cahyo Nugroho
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3397

This research aims to determine the influence of Net Profit Margin, Return On Investment, Price to Book Value, and Earning Per Share on the share prices of telecommunications companies listed on the Indonesia Stock Exchange. The sample used in this research was 16 telecommunications companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling. Data collection techniques use documentation techniques and literature study. The data analysis technique in this research uses the Multiple Linear Regression Analysis Test, Coefficient of Determination Test, t Test and F Test. Data processing in this research uses SPSS software version 29 for Windows. The results of this research prove that partially the variables Net Profit Margin, Return On Investment, Price to Book Value have no effect on share prices, the Earning Per Share variable has an effect on share prices. Simultaneously, Net Profit Margin, Return On Investment, Price to Book Value, and Earning Per Share have a significant effect on share prices.

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