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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pajak Indonesia (Indonesian Tax Review) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi dan Governance AKSELERASI: Jurnal Ilmiah Nasional Ulil Albab Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) ULIL ALBAB International Journal of Asian Business and Management (IJABM) Jurnal Ilmiah Ekonomi dan Manajemen
Agustiningsih, Wulandari
Universitas Esa Unggul
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Pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas Ida Ayu Lestari; Wulandari Agustiningsih
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.909

Abstract

Profitability is essential for the company for its survival. This study aimed to determine the effect of capital structure, company size, and tax planning on the profitability of health sector companies listed on the Indonesia Stock Exchange in 2018-2021. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 15 companies that met the criteria from a total population of 23 companies with a research period of 4 years so that 60 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that capital structure (Debt to Equity Ratio) did not affect profitability (Return On Assets), while company size (Size) and tax planning (Tax Retention Rate) had a positive effect on profitability (Return On Assets). Public interest statement Future researchers are expected to consider or add other variables affecting profitability, such as sales growth, leverage, dividend policy, inflation rates, and interest rates on different research objects. Factors from company size and tax planning can be used as the primary reference for companies to increase their profitability.
The Effect of Financial Performance, Leverage and Company Size on Company Value in the Food and Beverage Manufacturing Sector Noviyati; Wulandari Agustiningsih
International Journal of Asian Business and Management Vol. 2 No. 3 (2023): June, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i3.4162

Abstract

This study's objective is to empirically establish whether financial performance, leverage, and firm size have a partial or simultaneous impact on firm value for the Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020. Financial success as determined by ROA, leverage as determined by DER, and company size as determined by Size—as well as one dependent variable—firm value as measured by PBV—make up this study. There are 23 companies in this study that fit the requirements and have a combined revenue of 69 financial statements in Between 2018 and 2020, businesses in the food and beverage industry listed on the Indonesia Stock Exchange (IDX). According to the research, a firm's financial performance increases its value. In light of the fact that the Leverage variable has an impact on company value, firm size positively affects the worth of the company. Based on the study's findings, it can be said that financial performance, leverage, and firm size all affect corporate value simultaneously food and beverage sector in 2018-2020
PENGARUH PENGETAHUAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL (SIGNAL) TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN TANGERANG Valencia Lauwrenza; Wulandari Agustiningsih
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to show whether or not there is an influence between taxpayer knowledge, tax socialization and the application of the national digital samsat application (SIGNAL) in the Tangerang district. The independent variables of taxpayer knowledge, tax socialization, and application of the national digital samsat application (SIGNAL) with the dependent variable are taxpayer compliance. Primary data will be collected by distributing questionnaires online (google form). Questionnaire assessment using a Likert scale. The number of samples is 100 respondents who are in the Tangerang Regency area and have used the SIGNAL application in terms of processing tax documents and paying motor vehicle taxes. The results of the study show that taxpayer knowledge and application of the national digital samsat application (SIGNAL) affect taxpayer compliance in Tangerang district. Tax socialization has no positive effect on taxpayer compliance in Tangerang district. Based on this research, the national digital samsat application (SIGNAL) is further improved and socialized to the public because in addition to the high knowledge of taxpayers, the application of the SIGNAL application can also increase taxpayer compliance in paying and administering tax documents related to motorized vehicle taxes, especially in the Tangerang district area.
PENGARUH MODAL INTELEKTUAL, LEVERAGE DAN KAPASITAS OPERASI TERHADAP PROFITABILITAS Tita Yuliyanti; Wulandari Agustiningsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.224

Abstract

Profitability is very important for the company for its survival. The purpose of this study is to determine determinants such as intellectual capital, leverage, and operating capacity on the profitability of consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2022. This type of research is causality and the research method uses quantitative methods obtained from secondary data. The statistical tool in this research uses STATA. The sampling technique used purposive sampling and obtained as many as 51 companies that met the criteria from a total population of 22 companies with a research period of 5 years, so that 110 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results of the study show that intellectual capital, leverage, and operating capacity simultaneously affect profitability. Empirically, the role of intellectual capital, leverage and operating capacity in increasing the profitability of companies in the consumer goods subsector. Studies on the consumer goods sub-sector show that intellectual capital has a positive effect on profitability, leverage has a positive impact on profitability and operating capacity has a positive effect on profitability.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN Anggraini, Cindy; Agustiningsih, Wulandari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1518.982 KB) | DOI: 10.31955/mea.v6i2.2344

Abstract

Riset ini dimaksudkan guna melakukan pengujian terhadap profitabilitas, ukuran perusahaan dan pertumbuhan penjualan terhadap nilai perusahaan. Riset ini memakai model dengan desain riset kausalitas dengan jenis data kuantitatif maupun data sekunder. Riset ini menetapkan populasinya yaitu perusahaan subsektor makanan serta minuman yang terdaftar di BEI pada periode 2016-2020. Sampel dipilih dengan memakai metode purposive sampling, oleh karenanya didapatkan sejumlah 80 data pengamatan dari 16 perusahaan yang ditetapkan sebagai sampel. Uji hipotesis dilaksanakan dengan menerapkan model analisis regresi linier berganda. Dari hasil riset diketahui bahwasannya profitabilitas, ukuran perusahaan dan pertumbuhan penjualan berpengaruh secara serempak terhadap nilai perusahaan. Kemudian profitabilitas berpengaruh positif terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak mempengaruhi nilai perusahaan. Selanjutnya pertumbuhan penjualan tidak mempengaruhi nilai perusahaan.
Co-Authors Anggraini, Cindy Aprillia Anggraeni Bahiy Muhammad Tsaqif Cindy Anggraini Dhesma Yana Fitriya Nur Indah Sari Gebrina Riski Hellen Desiyanti Hermanto, Hermanto Ida Ayu Lestari Isroah Isroah Menik Indrati Natasya Dwi Septiani Noviyati Nur Ajizah Yunitasari Purwaningsih, Eny Tita Yuliyanti Valencia Lauwrenza