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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN Alvina Gunawan; KARINA HARJANTO
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, company’s size, company’s growth and structure ownership towards dividend policy. The sample in this research is selected by using purposive sampling method. Data used in this research are secondary data. Data used in this research is analyzed by using multiple regression method. There are 10 manufacture firms selected as sample which simultaneously for the year 2013-2016 have been registered as manufacture sector in the Bursa Efek Indonesia (BEI). The results of this research show that (1) profitability has significant effect to dividend policy, (2) leverage doesn’t have significant effect to dividend policy, (3) company’s size has significant effect to dividend policy, (4) company’s growth doesn’t have significant effect to dividend policy, (5) structure ownership doesn’t have significant effect to dividend policy.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018) Liany Gozali; Karina Harjanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1729

The purpose of this research is to obtain empirical evidence about the effect of profitability, firm size, institutional ownership, and solvability towards audit delay. Dependent variable in this research is audit delay, and independent variables are profitability, firm size, institutional ownership, and solvability. The profitability was measured by return on asset (ROA), firm size was measured by natural logarithm (ln) total asset, institutional ownership was measured by number of shares owned by institution divided by outstanding share, and solvability was measured by debt to total asset ratio (DAR). The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample of this research was selected by using purposive sampling method. Secondary data taken from annual report and financial report also analyzed by using multiple regression method. There are 21 manufacture firms selected as sample that had been listed on the IDX since 2015-2018. The result of this research are (1) profitability has no effect toward audit delay, (2) firm size has effect toward audit delay, (3) institutional ownership has effect toward audit delay, (4) Solvability has no effect toward audit delay, (5) profitability, firm size, institutional ownership, and solvability simultaneously have effect toward audit delay. Keywords: Audit delay, Firm Size, Institutional Ownership, Profitability, Solvability

FACTORS AFFECTING EARNINGS GROWTH IN MANUFACTURING COMPANIES LISTED IN IDX Angelina Puspa Wiliasari; Karina Harjanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2623

Abstract— Earnings growth is a change of net income that increases compared to the net profit of the previous period. The purpose of this research is to obtain empirical evidence about the effect of the current ratio, debt to equity ratio, total asset turnover, and managerial ownership on earnings growth. The dependent variable of this research is earnings growth. The independent variable of this research is the current ratio, debt to equity ratio, total asset turnover, and managerial ownership. The data used in this research is secondary data. The samples are selected using purposive sampling. The samples of this study are public manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period, that has issued audited financial statements at the end of December 31st, using Rupiah as the financial report currency, showing earnings growth, owning and presenting the information of managerial ownership. The research method used in this research is the multiple regression linear method. The results of this study are (1) current ratio has a significant negative effect on earnings growth, (2) debt to equity ratio has a significant negative effect on earnings growth, (3) total asset turnover has no effect on earnings growth, and (4) managerial ownership has no effect on earnings growth. Implication of this study is that companies need to maintain low debt ratio in order to focus in expanding business and growing earnings. Keywords: Current Ratio (CR); Debt To Equity Ratio (DER); Managerial Ownership (MO); Earnings Growth (EG); Total Asset Turnover (TATO)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-FILING OLEH WAJIB PAJAK Kathleen Wiratan; Karina Harjanto
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy, readiness of technology information, user’s satisfaction towards the use of e-Filing. This research uses a primary data. Respondents are the individual taxpayers who report SPT Tahunan using e-Filing and register in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privacy doesn’t have influence on the use of e-Filing, (4) readiness technology information doesn’t have influence on the use of e-Filing, (5) user’s satisfaction has influence on the use of e-Filing, (6) perceived usefulness, perceived ease of use, security and privacy, readiness technology information, user’s satisfaction have influence simultaneously on the use of e-Filing.

LOCAL OWN-SOURCE REVENUE AND ITS DETERMINANTS Fandy William; Karina Harjanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.7402

The purpose of this research is to obtain empirical evidence about the effect of Total Population, Domestic Investment, and Gross Regional Domestic Product towards Local Own-source Revenue. The object of this research are districts and cities in the province of Banten in 2016-2020. Sample of this research were selected using census method and testing was performed using multiple linear regression method. The observation of this research are 8 Districts and cities in the province of Banten namely Pandeglang District, Lebak District, Tangerang District, Serang District, Tangerang City, Cilegon City, Serang City, and South Tangerang City. The result of this research are Total Population, Domestic Investment, and Gross Regional Domestic Product simultaneously have significant effect toward Local Own-source Revenue. Partially, Total Population and Gross Regional Domestic Product has a significant effect towards Local Own-source Revenue, while Domestic Investment does not have a positive effect toward Local Own-source Revenue.

THE ANALYSIS OF THE TIMELINESS OF FINANCIAL STATEMENTS (AN EMPIRICAL STUDY ON CONSUMER GOODS SUBSECTOR LISTED ON IDX 2018-2021) Janice Lovell; Karina Harjanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3401

Abstract- The timeliness of financial statements is regarded as one of the qualitative attributes of financial statements, denoting the availability of information for decision-making purposes prior to its diminished capacity to impact decisions. The objective of this study is to gather empirical data on the impact of profitability (ROA), leverage (DER), liquidity (CR), and institutional ownership on the promptness of financial statement reporting. The focus of this study encompasses consumer products firms that are publicly traded on IDX within the time frame of 2018 to 2021. The present study employed secondary data and employed a purposive sampling technique to select and analyze samples, utilizing logistic regression as the primary analytical tool, resulting in research sample of 25 companies. The findings indicate that there is no significant impact of profitability and liquidity on the timeliness of financial statement reporting. However, the study does find a significant positive relationship between leverage and the timeliness of financial statement reporting. Additionally, institutional ownership is found to have a positive and significant effect on the timeliness of financial statement reporting. The simultaneous impact of liquidity, profitability, leverage, and institutional ownership on the timeliness of financial statement reporting is found to be considerable. Keywords: Institutional Ownership; Leverage; Liquidity; Profitability; Timeliness of Financial Statement Reporting

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