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Analytics

Fatma Intan Pamestri; Fitri Laela Wijayati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

Wahyu Adi Wibowo; Rima Afita Sari; Parasdya Pandhu Andanawarih

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

Ulkya Maisarah; Muhayratu Farisha; Yani Rizal; Safuridar Safuridar

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to see the effect between energy subsidies and electricity consumption on economic growth in Indonesia. This study uses secondary time series data for the period 2014-2023 with a quantitative approach using the Eviews 12 software analysis tool. The variables in this study are energy subsidies, electricity consumption and economic growth which are analyzed by multiple linear regression methods. The results showed that energy subsidies have a positive and insignificant effect on economic growth, electricity consumption has a positive and significant effect on economic growth in Indonesia. While energy subsidies and electricity consumption simultaneously have no significant effect on economic growth in Indonesia in the 2014-2023 period.

R. Enough Bhaktiar; Nia Kusniati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques.  Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.

Hayva Zahrasyawalinda; Herry Subagyo

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.

Rewang Budi Prasetyo; Adler Haymans Manurung; Jhonni Sinaga

Jurnal Manajemen Bisnis Digital Terkini 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of profitability, company size and capital structure on price to book value in banking companies. The research method used is quantitative research. The sampling technique used is using purpose sampling technique. Data analysis using Eviews 12 software and testing is carried out, namely data analysis methods (descriptive), regression model estimation methods, panel data selection, Multiple Linear Regression Analysis, and hypothesis testing. The results show that 1) there is no effect of profitability on price to book value. 2) there is an influence and significant company size on price to book value. 3) there is an influence and significant capital structure on price to book value. 4) the existence of independent variables simultaneously influence and significant to the dependent variable.    

Firayani Firayani; Bambang Kurniawan; Eri Nofriza

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research aims to determine the influence of sharia financial literacy, financial attitudes and financial management on the performance of MSMEs in the culinary sector in Keritang District, Indragiri Hilir Regency. This research uses quantitative methods with an associative approach, the analytical methods used are descriptive statistics, classical assumption testing, multiple linear analysis and hypothesis testing with the Eviews 12 program. This research data is primary data and secondary data. The data collection technique used a questionnaire and the sample in this research was 77 MSMEs in the culinary sector in Keritang District using a purposive sampling technique. The research results show that the sharia financial literacy variable has a significant effect on the performance of MSMEs, the financial attitude variable has a significant effect on the performance of MSMEs and the financial management variable has a significant effecton the performance of MSMEs, while simultaneous testing shows that there is a positive and significant influence on the performance of MSMEs in Keritang District, Indragiri Hilir Regency.      

Redempta Sewai B. K. Sulaona; Fransina W. Ballo; Maria I. Hewe Tiwu

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explain the influence of accessibility and facilities on traders' income at Pada Lewoleba Market. This research is quantitative research with the data used obtained from the results of a questionnaire distributed to 75 respondents. The analytical method used is instrument testing and multiple linear regression which is processed using Eviews 12 software. The results of this study show that partially the accessibility variable influences the income of traders in the market on Lewoleba and the facility variable influences the income of traders in the market on Lewoleba, this is due to renovations carried out in stages by the Lembata Regency Regional Government which are continuously being improved. Simultaneously, the variables of accessibility and facilities influence the income of traders in the market on Lewoleba

Permata Sari, Anggi; Kadarningsih, Ana

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the effect of leverage, company size and retention ratio on company value in banking companies listed on the Indonesian Stock Exchange during the 2020-2023 period. The population taken and used in this research is annual data from 45 companies for four (4) periods totaling 180 data. This research uses the Eviews 12 analysis tool. Applying the Multiple Regression Analysis research method with the data type in the form of panel data with a Fixed Effect Model. The results of this company value research show that leverage and company size have a significant effect on company value, while the retention ratio has an insignificant effect on company value.

Ratna Elsa Purwandari; Bagus Adhitya; Anisa Fatmawati

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indonesia is one of the thrid largest rice producers after India and China, but Indonesia still imports to other countries because Indonesia's population countinues to increase. This study aims to determine the influience of harvested land area, pupulation, rice production, rice consumption, local rice prices, national rice reserves and cassava prices on rice imports in Indonesia. Hypotesis testing with multiple linear regression with help of eviews 12. The data used is a time series between 1980-2022 for 43 years. Research data is sourced from the Food Agriculture Organization (FAO), the Ministry of Trade, BPS, scientific journals and various other websites. The results showed that the area of harvested land, population, rice production,  rice comsumtion, local rice prices, national rice reserves and cassava prices  simultaneously have a significant influence on rice imports. Partially, the varibeles of harvested land area, national rice reserves, population, local rice prices, and cassava prices have a significant effect on rice imports in Indonesia. Variable rice production and comsumtion have an insignificant influence on rice imports in Indonesia. The implication of this study is that with the renewal of years and variables of rice subtitution goods, it is hoped that the goverment can apply effectively and effeciently, this is because it will have an impact on reducing imports, so that Indonesia does not continue to depend on other countries  

Ratna Elsa Purwandari; Bagus Adhitya; Anisa Fatmawati

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indonesia is one of the thrid largest rice producers after India and China, but Indonesia still imports to other countries because Indonesia's population countinues to increase. This study aims to determine the influience of harvested land area, pupulation, rice production, rice consumption, local rice prices, national rice reserves and cassava prices on rice imports in Indonesia. Hypotesis testing with multiple linear regression with help of eviews 12. The data used is a time series between 1980-2022 for 43 years. Research data is sourced from the Food Agriculture Organization (FAO), the Ministry of Trade, BPS, scientific journals and various other websites. The results showed that the area of harvested land, population, rice production,  rice comsumtion, local rice prices, national rice reserves and cassava prices  simultaneously have a significant influence on rice imports. Partially, the varibeles of harvested land area, national rice reserves, population, local rice prices, and cassava prices have a significant effect on rice imports in Indonesia. Variable rice production and comsumtion have an insignificant influence on rice imports in Indonesia. The implication of this study is that with the renewal of years and variables of rice subtitution goods, it is hoped that the goverment can apply effectively and effeciently, this is because it will have an impact on reducing imports, so that Indonesia does not continue to depend on other countries

Al hadad, Nasrulllah; Widiyati, Dian

Jurnal Riset Rumpun Ilmu Ekonomi 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the influence of company growth, funding decisions and dividend policy on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 9 technology sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Company Growth (X1) as the first independent variable, Funding Decisions (X2) as the second independent variable, and Dividend Policy (X3) as the third independent variable and Company Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The results of this study show that partial company growth has no effect and is not significant on company value, partial funding decisions have a significant effect on company value, partial dividend policy has no effect and is not significant on company value, and simultaneously company growth and funding decisions and Dividend Policy influences Company Value.

Raisa Raisa; Cahyadi Husadha; Elia Rossa

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze and test the influence of company size, asset structure and sales growth on capital structure. This research method uses a quantitative type of research. The data used in this research is secondary data in the form of company annual financial reports obtained through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 32 companies were obtained from 84 companies listed on the Indonesia Stock Exchange (BEI) and the number of observations was 128 sample data. Data processing in this research uses Eviews 12 software. The results of this research show that company size has a significant effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has a significant effect on capital structure.

Dwi Intan Erdiyanti; Amor Marundha; Uswatun Khasanah; Nera Marinda Machdar; Cahyadi Husadha

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.