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PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGES Hidayah, Norma; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The main objective of the company is to maximize the shareholder wealth, this can be achived bymaximizing firm value. But sometimes companies fail to increase their value, because one of the causative factorsis the company is less conscientious in applying the factor which can influence firm value. This research is aimedto find out and to prove empirically the influence of profitability, leverage and dividend policy to the firm value.The research sample has been selected by using purposive sampling. The data uses financial data food andbeverage companies in 2010-2014 periods have published their audited financial statements and have beenpresented in Rupiah currency consecutively. Based on these criteria then acquired 8 food and beveragescompanies with the observation period of 5 years (2010–2014). The result of this research shows that:profitability has positive influence to the firm value; leverage does not have any influence to the firm value anddividend policy does not have any influence to the firm value. Then the estimation result of regression shows thatthe predictive capability of these three independent variables to the firm value by 48% whereas the remaining52% is influenced by the other factors outside this research.Keywords: Profitability (ROA), Leverage (DER), Dividend policy (DPR), firm value (PBV).
ANALISIS MEKANISME PERPAJAKAN UNTUK MEMENUHI KEPATUHAN WAJIB PAJAK BADAN ATAS PAJAK PENGHASILAN Yaniar, Mochammad Rifky; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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This research is motivated by low tax compliance in the submission of obligations as the tax payers. One starting point of acompliance level is the knowledge level of the prevailing taxation law. This research has been carried out by using qualitative research, the data collection technique is done by performing observation, interview technique and documentation techniqueis.Based on the result of the research of analysis of the taxation mechanism of income tax on PT. Wanda Fatimah Zahra most of tax payers are shown as tax payers who comply with the prevailing taxation lawalthoughthere are several issuesthat must be consideredby the company, the taxation mechanism on PT. Wanda Fatimah Zahra from calculating, depositing, up to reporting the income taxhas been running wellin accordancewiththe prevailing taxation laws, the fulfillmentin the submission of payable income tax liability has been implemented safely, practically and easily indepositing and reporting by the company, the comprehension and the knowledge of the taxation mechanisms has become an additional knowledge for PT. WandaFatimahZahra.Keywords:Taxpayer Compliance, Taxation Mechanism, Income Tax
PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERNAL Kholidah, Nur Diana; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to evaluate the role of sales accounting information system in order to improve the internal control which has been carried out by PT. Dimensi citra semesta which engages in the field of sales of medical equipment. The method has been carried out by using descriptive qualitative method and the data collection techniques have been done by performing observation, interviews, and documentation. The result of the research shows that sales accounting information system which have been applied by PT. Dimensi citra semesta has presented information which is required by the company accurately and correctly although there are still weaknesses which needs to be improved from the sales report is not sufficient due to the absence of sales reports per item of goods, sales per customer reports, and sales reports details. Overall, the internal control at PT. Dimensi citra semesta has been running adequate because it has met the elements of internal control.Keywords: Sales accounting information system, Internal control, Sales activity
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Susanti, Indiska Dwi Nury; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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Financial statement of the company is a description of the condition of a company which includes financialposition and the achievements which have been obtained by the company are reflected in the financial statement.Various analysis instruments can be applied to process financial statement and one of the analysis instrumentsis financial ratio analysis. The purpose of this research is to find out the influence of current ratio, debt to totalasset ratio, total asset turnover, and return on assets to the changes in profit. The samples are pharmaceuticalcompanies which are listed in Indonesia Stock Exchange and these companies have been selected by usingpurposive sampling. The data is the financial statement from 2011 to 2014. The analysis technique has been doneby using multiple linear regression analysis, F test, and t test. Based on the result of the research, it has beenfound that current ratio has significant and positive influence since its regression coefficient value is 0.731 and ttest significance value is smaller than 0.05 that is 0.024. Debt to total asset ratio has positive and insignificantinfluence since its regression coefficient value is 0.498 and t test significance value is larger than 0.05 that is0.581. Total asset turnover has positive and significant influence since its regression coefficient is 1.014 and ttest significance value is smaller than 0.05 that is 0.024. Return On Asset has negative and insignificantinfluence since its regression coefficient is -1.629 and t test significance value is larger than 0.05 that is 0.382.Keywords: Current Ratio, Debt to Total Asset Ratio, Total Asset Turnover, Return on Assets, Changes in Profit
PENGARUH UKURAN PERUSAHAAN, AKTIVA BERWUJUD DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Rhosita, Rhosita; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out the firm size, tangible asset, and profitability to the capital structure onretail companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The samples are 10 retail companies which are listed in Indonesia Stock Exchange (IDX) and these companies have been selected by using purposive sampling technique. The analysis technique has been conducted in this research by using multiple regressions and classic assumption which consists of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile, the hypothesis test is performed by using goodness of fit and t-test is done by using SPSS 17 version. Based on the result of multiple regressions analysis with the significance level is 5% shows that the firm size which does not have any significant influence and negative influence to the capital structure, the tangible asset which does not have any significant and negative influence to the capital structure and profitability which has significant influence and negative influence to the capital structure. Keywords: firm size, tangible asset, profitability, capital structure
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN (SIZE), DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Warda, Zuhrotul; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
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Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas yang diproksikan dengan Return On Equity, ukuran perusahaan dan leverage terhadap pengungkapan Corporate Social Responsibility pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang diambil adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013 sampai 2016. Total sampel penelitian adalah 12 perusahaan dengan jumlah pengamatan sebanyak 48 yang ditentukan melalui purposive sampling. Metode analisis dari penelitian ini menggunakan teknik analisis regresi berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solution). Berdasaran hasil analisis dapat disimpulkan bahwa profitabilitas yang diproksikan oleh ROE berpengaruh positif terhadap pengungkapan Corporate Social Responsibility, Ukuran perusahaan (size) berpengaruh positif terhadap pengungkapan Corporate Social Responsibility dan berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility.Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Corporate Social Responsibility.
Co-Authors AMELIA, INNA RIZKY Bela Febriana Fista, Bela Febriana Citra Ayuning Sari Yuono, Citra Ayuning Sari Devi Novita Sari Dewi Ernawati, Dewi Fatmawati, Hanna Rossita Septiwulan Hidayah, Norma Ichwan, Fith yuniar Intan Frintia Laksana, Intan Frintia Kumalasari W, Intan Kumalasari, Andini Ningsih, Rizki Nurdiyah Novitasari, Bunga Nur Diana Kholidah, Nur Diana Puspita, Wike Churnia Qur’any, Vidyas Anjarisma Rhosita, Rhosita Rifka Siregar, Rifka Susanti, Indiska Dwi Nury Tadzkirotul Latifa, Tadzkirotul TEGUH ARIFIANTO, TEGUH Utami, Indah Setya Warda, Zuhrotul Windyasari, Herlina Raiza Yaniar, Mochammad Rifky Yohanes Andreanto, Yohanes