Article Per Year (5 Year)
p-Index From 2019 - 2024
1.745
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Media Akuntansi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management Journal of Law and Social Politics
Margaretha Prihatiningsih
Universitas Pignatelli Triputra Surakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : International Journal of Economics, Business and Accounting Research (IJEBAR)

 1 
FINANCIAL ANALYSIS OF LIQUIDITY, PROFITABILITY AND SOLVENCY WITH EVA AS A MODERATE VARIABLE IN IMPROVING ECONOMIC VALUE ADDED MANUFACTURING COMPANIES TIMES OF COVID-19 PERIOD 2019 -2020 Margaretha Prihatiningsih; Yusup Hari Subagya; Vitalis Ari Winidyaningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4276

Abstract

The purpose of this study is to find out how financial performance can be applied as a measuring tool in increasing the Economic Value Added (VA) which contributes to the increase in Firm Value as measured by its PBV in Manufacturing Companies Listed on the IDX during the Covid-19 Period 2019 to 2020 The methodology used is the Quantitative Method by Calculating and Testing Data on X & Y variables from a population of 193 manufacturing companies listed on the IDX 2019-2020, with a sample of 36 companies that meet the sampling criteria and cover all of the variables studied are 72. Financial Liquidity Performance measured by CAR, Profitability through ROA, ROI & ROE, while Solvency is measured by DAR & DER. The Moderating EVA variable is measured by NOPAT – CAPITAL CHARGES, the Dependent Variable is the Economic Value Added (VA/ Value Added) Firm Value indicated by the increase in PBV (Price Book Value) as measured by the Market Price Per Common Share Divided by Book Value Per Share Normal. The research period is limited to the period before & after the recession which in this case is limited to the Covid19 period for the 2019-2020 period. Based on the results of the Multiple Regression Analysis Test, it shows that the regression equation is as follows: Y = 70,560 + 0.035X1 – 0.123X2 + 0.001X3 + 7.396 X4 + 1.196 X5 – 0.123 X6 + 0.034 X7 + E. Average PBV during the two years of covid 19 of 70,560 with the other variables at constant state. 7.396, t-count value = 9.956 > t-table 1.98422, significance 0.000 0.05 or 5%. So CAR does not have a significant positive effect on PBV (Y2). Likewise ROA, ROI, DAR & DER are shown by Beta Values: (-0.123);0.001; 1.196, (-0.123) and EVA 0.034 with t-count value -1.034; 0.025; 1.547;-0.802 and EVA t-count value 1.557 < t-table 1.98422. significance > 5%. So the independent variable has no positive effect on PBV (Y2). ROA (X2) & DER (X6) have a negative effect on PBV (Y2), meaning that if ROA & DER increase by one unit, then PBV decreases by one unit. On the other hand, if ROA & DER decrease by one unit, then Y (PBV) will increase by one unit. The results of the R-squared test are shown to be R 0.811a, R Square 0.658 and Adjusted Square 0.620, meaning that the model in this study can explain the influence of var X on Y by 62% of which 38% is influenced by variables outside the model. F test results of 17,576 significance 0.000 < 5% Then all X variables simultaneously have a significant positive effect on var Y. Based on the Sobel test results show that: All independent variables X (CAR, ROA, ROI, ROE, DAR & DER with EVA as the moderating variable is not effective in moderating / mediating the dependent variable Y (PBV) which means it is important to select & test other moderating variables such as PER or Tobin's which are expected to be more effectively used as moderating variables in increasing firm value (PBV), because these variables Keywords: Financial Liquidity Ratio, Profitability and Solvency, EVA Moderating Variable; Value-Added Firm Value (PBV)
Tax Planning, Audit Quality, Audit Opinion, Leverage, and Profitability as a Determinant of Timeless Reporting Titik Dwiyani; Margaretha Prihatiningsih; Darmanto Darmanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 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.v5i2.2469

Abstract

The purpose of the research entitled ‘Tax Planning, Audit Quality, Audit Opinion, Leverage, and Profitability on Timeless Reporting’ is to find out the effect of Tax Planning, Audit Quality, Audit Opinion, Leverage, and ROA variable on Timeless Reporting. The population and sample used in this research is manufacture company registered in BEI in 2016 – 2018. This sample was 123 manufactures which was chosen by using stratified purposive sampling method. The research data analysis used double linier regression analysis and used SPSS. The result of partial analysis test showed that tax planning and audit quality did not affect toward timeliness reporting, but the audit opinion and leverage which were measured by debt to asset ratio (DAR), and profitability which was measured by return to asset (ROA) were proved affected on timeliness reporting. Simultaneous test result showed dependent variable simultaneously affected on tax avoidance. Keyword: Tax Planning, Audit Quality, Audit Opinion, Leverege, ROA, Timeliness Reporting
THE EFFECT OF IMPLEMENTING GCG (GOOD CORPORATE GOVERNANCE), WITH GGE (GREEN-GROWTH ECONOMY) AS A MODERATING VARIABLE OF FINANCIAL PERFORMANCE ON INCREASING ECONOMIC INCOME THROUGH GDP/GNP POST-TOWARDS THE NEW NORMAL Margaretha Prihatiningsih; Yusup Hari Subagyo; Elisabeth Francisca Sibarani; Intan Paska; Felix Ikko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11780

Abstract

Research with the title: "The Effect of Implementing GCG (Good Corporate Governance), With GGE (Green Grouwth Economy) as a Moderating Variable of Financial Performance on the GNP/GDP of Development Board Companies whose Shares are Listed on the BEI (Indonesian Stock Exchange) for the 2020-2022 Observation Period aims to Knowing How the Implementation of GCG Influences Financial Performance CAR Liquidity, DAR & DER Solvency, NPM Profitability & ROA Profitability, ROE & ROI and Tobinsq can increase GDP/GNP through the moderation variable GGE can spur an increase in GDP/GNP for Development Board Companies whose shares are listed on BEI. Implementation of GCG (Good Corporate Governance), with GGE (Green Grouwth Economy) as a moderating variable will spur GDP/GNP. The methodology used is the Quantitative Method with Multiple Correlation Regression Test, Anova TEST F & T-test and R Quadrate to calculate and test data on variables X & Y from the population taken in this research, namely all companies whose shares are listed on the BEI Development Board (Period 2020 to 2023 there are 372 companies). Meanwhile, the sample of 80 companies met the sampling criteria and covered all the variables studied and had Financial Reports for 3 consecutive years, with a complete Report Development Board Annual Report for 17 companies. Based on MRA analysis, the following results were obtained: (1) The influence of ROI, & CAR on GNP (Y1) through GGE (Z1) with a significant value of 0.036; 0.024 is below 0.05. So ROI & CAR through GGE (Z1) are able to influence GNP (Y1), which means the hypothesis is accepted. (2) The influence of DER, & Tobinsq on GNP (Y1) through GGE (Z1) shows a significant value of 0.024, 0.027 below 0.05. So DER & Tobin's Q through GGE (Z1) is able to influence GNP (Y1), which means the hypothesis is accepted. Results of Analysis 2: (1) The influence of ROA, CAR, & Tobins Q on GNP (Y1) through GCG (Z1) The t calculated regression value of ROA, CAR, & Tobinsq with a significant value of 0.001; 0.036; 0.000 under 0.05. So ROA, CAR & Tobinsq through GCG (Z1) are able to influence GNP (Y1) which means it is acceptable. Based on the results of Analysis 3 as follows: (1) Effect of Tobin's Q, ROA; ROI, DER to GDP (Y2) via GGE (Z1) as a mediating variable - with a significant value of 0.827; above 0.05; while 0.001; 0.026; 0.011; & 0.000 below 0.05. So Tobin's Q; ROA; ROI; DER via GGE (Z1) is unable to influence GDP (Y2) which means it is rejected, while var ROA, ROI & DER is accepted. Based on the results of the MRA 5 analysis as follows: (1) ROA, ROI through GGE (Z2) is able to influence GDP (Y2) which means it is acceptable. (2) Based on Analysis Results (6) as follows: (1) Influence of ROA; ROI; DER; TobinsQ; ROE, on GDP (Y2) through GGE (Z2) as a mediating variable can indirectly influence GDP (Y2), which means it is acceptable. Keywords: GCG, GGE, Moderating Variables, MRA, Financial Performance Liquidity, Solvency, Profitability, Profitability, GDP/GNP.
Co-Authors Darmanto Darmanto Dewi Kartikasari Elisabeth Francisca Sibarani Evi Dewi Kusumawati Felix Ikko Intan Paska Kuntono Kuntono Titik Dwiyani Vitalis Ari Widiyaningsih Vitalis Ari Widyaningsih Vitalis Ari Winidyaningsih Willy Hendarto YUSUP HARI SUBAGYA Yusup Hari Subagyo Yusup Hari Subagyo