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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi dan Manajemen Cakrawala Repositori Imwi Winter Journal: IMWI Student Research Journal
Naomi Nababan
Institut Manajemen Wiyata Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Bonus Plan dan Firm Size terhadap Earning Management (Studi Empiris pada Perusahaan Manufaktur di BEI) Naomi Nababan; Lisnawati Lisnawati
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.352 KB)

Abstract

This study aims to analyze the effect of bonus plan, and firm size on earnings management. Earnings management is measured using discretionary accruals. The independent variables used in this study are the bonus plan of the board of directors and commissioners, and the size of the company while the dependent variable is earnings management. Several previous studies have shown mixed results. To get valid results, testing is carried out on each variable based on the hypothesis built. The study population is 143 manufacturing companies listed on the Indonesia Stock Exchange. The sample used was selected by purposive sampling method. After reduction with several criteria, 28 companies were identified as samples. The observation period is 2012-2016 years, so the number of samples used is 140 samples. Hypothesis testing is carried out using multiple linear regression analysis, determination coefficient, t test and f test. The results of this study indicate that company size affects earnings management, while bonus plans do not affect earnings management. This study has limitations, namely the bonus plan data used in this study is still in the form of total remuneration received by the board of directors and commissioners, where there are various components such as salaries, benefits, and bonuses. This study does not classify companies based on the size of the company owned by the company, and this research uses only two factors that can motivate earnings management in a company.
Pengaruh Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress Naomi Nababan; Nuru Riani; Zulkarnain Zulkarnain
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.965 KB) | DOI: 10.31629/jiafi.v5i2.4201

Abstract

This study was conducted to obtain empirical evidence of the effect of firm size, operating diversification, and geographic diversification on financial distress. The research sample is Textile and Garment Sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample selection technique used purposive sampling method with predetermined criteria, to obtain a sample of 15 companies with four periods and a total of 60 observations. Data analysis used logistic regression analysis with SPSS version 25 software. The results showed that company size, operating diversification, and geographical diversification had no effect on financial distress.
Analisis Common Size dan Rasio Keuangan pada Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia Cica Julian Maulida; Naomi Nababan
WINTER JOURNAL: IMWI STUDENT RESEARCH JOURNAL Vol. 1 No. 2 (2020): December 2020
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.623 KB) | DOI: 10.52851/wt.v1i2.19

Abstract

Analisis ini dilakukan bertujuan untuk melihat kinerja Subsektor Transportasi yang terdaftar di Bursa Efek Indonesia (BEI) menggunakan metode common size dan rasio keuangan. Rasio keuangan menggunakan rasio likuiditas (CR, QR, dan rasio kas), solvabilitas (DAR dan DER), aktivitas (perputaran total aset dan perputaran persediaan), dan profitabilitas (GPM, NPM, dan ROE). Metode yang digunakan adalah deskriptif. Data yang digunakan adalah data sekunder berupa laporan keuangan Subsektor Transportasi untuk periode 2017-2018 yang dipublikasikan di situs BEI. Sumber teori diperoleh melalui penelitian kepustakaan dan penelitian sejenis yang diperoleh dari jurnal penelitian. Simpulan dari analisis ini adalah perusahaan Subsektor Transportasi tergolong kurang baik sehingga hasilnya tidak sesuai dengan standar industri. Untuk perhitungan yang menggunakan common size, menunjukkan bahwa aset dan ekuitas menurun, sedangkan kewajiban meningkat.
Analisis Laporan Keuangan Sub Sektor Automotif & Komponen dan Sub Sektor Textile & Garment yang Terdaftar pada Bursa Efek Indonesia Periode 2017-2018 Nurmalasari Nurmalasari; Naomi Nababan
WINTER JOURNAL: IMWI STUDENT RESEARCH JOURNAL Vol. 2 No. 1 (2021): April 2021
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.083 KB) | DOI: 10.52851/wt.v2i1.20

Abstract

Perusahaan manufaktur sub sektor automotif & komponen dan sub sektor textile & garment merupakan salah satu industri yang berpartisipasi di pasar modal. Penelitian ini dilakukan untuk menganalisis laporan keuangan pada periode tahun 2017-2018. Jenis penelitian ini, menggunakan jenis penelitian deskriptif. Dimana data yang digunakan merupakan laporan keuangan tahunan perusahaan transportasi yang berasal dari Bursa Efek Indonesia (BEI). Untuk alat yang digunakan dalam menganalisis laporan yaitu menggunakan rasio keuangan, dimana dalam rasio laporan keuangan terdiri dari rasio likuiditas, rasio profitabilitas, rasio solvabilitas dan rasio aktivitas. Selain rasio dalam penelitian ini menggunakan alat analisis yang lain yaitu analisis neraca dan analisis laporan laba rugi.
Pengaruh Ukuran Perusahaan, Diversifikasi Operasi, dan Diversifikasi Geografis terhadap Financial Distress Naomi Nababan; Nuru Riani; Zulkarnain Zulkarnain
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.965 KB) | DOI: 10.31629/jiafi.v5i2.4201

Abstract

This study was conducted to obtain empirical evidence of the effect of firm size, operating diversification, and geographic diversification on financial distress. The research sample is Textile and Garment Sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample selection technique used purposive sampling method with predetermined criteria, to obtain a sample of 15 companies with four periods and a total of 60 observations. Data analysis used logistic regression analysis with SPSS version 25 software. The results showed that company size, operating diversification, and geographical diversification had no effect on financial distress.
Pengaruh Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten di Jawa Barat Lutvi Luvitasari; Naomi Nababan
WINTER JOURNAL: IMWI STUDENT RESEARCH JOURNAL Vol. 2 No. 2 (2021): Agustus 2021
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v2i2.30

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD) terhadap kinerja keuangan Pemerintah Daerah Kota/Kabupaten di Provinsi Jawa Barat. Hal ini dilakukan agar penulis dan yang berkepentingan dapat mengetahui sejauh mana kinerja keuangan pemerintah daerah dipengaruhi pendapatan asli daerah. Metode penelitian kuantitatif digunakan untuk mengetahui dan memahaminya. Populasi berjumlah 27 kota dan kabupaten di Provinsi Jawa Barat, dan seluruhnya diambil sebagai sampel penelitian. Hasil uji hipotesis menunjukkan bahwa tidak terdapat pengaruh PAD terhadap kinerja keuangan Pemerintah Daerah Kota/Kabupaten di Provinsi Jawa Barat. Tren realisasi PAD dari setiap pemerintah daerah dari tahun ke tahun memang terus mengalami peningkatan, tapi peningkatan ini tidak serta merta meningkatkan kinerja keuangan daerah. Hal ini terjadi karena masih banyak faktor-faktor lain yang lebih memengaruhi kinerja keuangan daerah ini.
The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance Dwi Kurnia Hidayanto; Shilvi Aprilia; Naomi Nababan
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.872

Abstract

This study aims to examine the effect of e-filing, perceived ease of use, and perceived usefulness on corporate taxpayer compliance, especially in Sukabumi, West Java. This study used a quantitative approach. The questionnaire distributed to 50 corporate taxpayers in Sukabumi who have used the e-filing tax service system. Analysis of the data was done using multiple linear regression. The results of the study showed that the use of e-filing, Perceived Ease of Use, and Perceived Usefulness had a positive effect on corporate taxpayer compliance.
Co-Authors Cica Julian Maulida Dwi Kurnia Hidayanto Lisnawati Lisnawati Lutvi Luvitasari Nurmalasari Nurmalasari Nuru Riani Shilvi Aprilia Zulkarnain Zulkarnain Zulkarnain Zulkarnain