Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2022-2024)
(Febri Nur Hidayat, Muhammad Hasan Ma'ruf, Indra Lila Kusuma)
DOI : 10.69714/k6nj6x84
- Volume: 2,
Issue: 4,
Sitasi : 0 02-Jul-2025
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Abstrak:
This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.
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2025 |
PENGARUH KOMPETENSI SDM, SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Studi Kasus Sekolah Dasar Se-Kecamatan Kartasura)
(Levia Handayani, Desy Nur Pratiwi, Indra Lila Kusuma)
DOI : 10.69714/pzjcg656
- Volume: 2,
Issue: 4,
Sitasi : 0 01-Jul-2025
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This study aims to examine the influence of human resource competence, accounting information systems, and internal control systems on the quality of school operational assistance (BOS) fund financial reports in elementary schools in Kartasura District. This study uses primary data obtained through interviews, questionnaires, and literature studies. The population in this study was 48 elementary schools in Kartasura District, the sampling technique used total sampling with a sample size of 48 elementary schools consisting of 96 respondents, namely the principal and school treasurer. The data analysis techniques used are descriptive statistics, instrument tests, classical assumption tests, and hypothesis tests. The results of this study show that human resource competence has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.018 <0.05 and tcount 2.408> 1.987 ttable. The internal control system has a positive and significant effect on the quality of BOS fund financial reports with a significant value of 0.001 < 0.05 and tcount 3.491 > 1.978 ttable. While the accounting information system does not affect the quality of School Operational Assistance (BOS) fund financial reports with a significant value of 0.201 > 0.05 and tcount 1.289 < 1.987 ttable.
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2025 |
PENGARUH SOSIALISASI KESADARAN PAJAK, KETEGASAN SANKSI PAJAK, DAN PEMAHAMAN TARIF PAJAK PELAKU E-COMMERCE TERHADAP KINERJA PENERIMAAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING
(Nisrina Amaya, Indra Lila Kusuma, Rukmini Rukmini)
DOI : 10.69714/d4wnxn23
- Volume: 1,
Issue: 3,
Sitasi : 0 15-Aug-2024
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This research aims to determine whether there is an influence of socialization of tax awareness, strictness of tax sanctions, and understanding of e-commerce tax rates on tax revenue performance through taxpayer compliance as an intervening variable. The population that is the object of this research is MSMEs who run their business through e-commerce in the Surakarta Residency, with a sample of 97 respondents. The data collection method in this research use a questionnaire with certain criteria (purposive sampling). The data analysis technique used to test direct and indirect effects uses path analysis with SPSS 26 software. The research results show that the socialization of tax awareness and the strictness of tax sanctions directly have a significant effect on taxpayer compliance, while understanding tax rates directly does not have a significant effect on taxpayer compliance. Then, socializing tax awareness and strictness of tax sanctions directly has a significant effect on tax revenue performance, but understanding tax rates directly does not have a significant effect on tax revenue performance. Taxpayer compliance is unable to mediate the influence of the relationship between socialization of tax awareness, strictness of tax sanctions, and understanding of tax rates on tax revenue performance in the Surakarta Residency
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2024 |
PENGARUH MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG PASAR SUNGGINGAN BOYOLALI
(Ovi Arizka Maeshinta, Indra Lila Kusuma, Wikan Budi Utami)
DOI : 10.69714/5z6mya49
- Volume: 1,
Issue: 3,
Sitasi : 0 06-Aug-2024
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The purpose of this research is to analyze the impact of business capital, business location, and business location on the income of Boyolali market traders. The population at this start is a merchant in the Sunggingan Market of Boyolali district. The sample of this study consisted of 100 respondents, taken with the Slovin formula. The variables used include enterprise capital (X1), enterprise duration (X2), enterprise location (X3), and income (Y). The data analysis used in this study uses descriptive analysis, validity tests, reliability tests, and classical assumption tests, with hypothesis testing using double linear regression analysis, the F test, the t test, and the determination coefficient. The results show that partially the variable that affects the trader's income is the location of the business (X3), with a t test result of 2,779 > t table of 1,98498. Whereas the business capital (X1) and the duration of the enterprise (X2) have no significant influence on the traders' income, with the result of the capital test count of the company (X1) |-1,176 | < t table 1.98498, as well as the results of the long-term enterprise test of 1,160 < t table 1.98498.
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2024 |
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
(Nur Aini, Suprihatin Suprihatin, Indra Lila Kusuma)
DOI : 10.69714/s0de1y48
- Volume: 1,
Issue: 3,
Sitasi : 0 01-Aug-2024
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This research aims to determine the effect of profitability, leverage, and liquidity on the quality of profits in construction and building companies listed on the Indonesia Stock Exchange (BEI). This research uses quantitative methods. The population used in this research is the annual financial reports of construction and building companies listed on the Indonesia Stock Exchange (BEI) for 2018-2022, totaling 22 companies. The sample in this research used purposive sampling with certain criteria. The results of this research show that in the partial test, profitability has a negative and significance effect on earnings quality. Leverage has a negative and significance effect on earnings quality and liquidity has a negative and significance effect on earnings quality.
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2024 |
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022
(Issulistaningtyas Okta An-nisa, Wikan Budi Utami, Indra Lila Kusuma)
DOI : 10.69714/pb7wxy81
- Volume: 1,
Issue: 4,
Sitasi : 0 17-Jul-2024
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This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.
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2024 |
PENGARUH STRUKTUR MODAL, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN TAXPLANNING TERHADAP NILAI PERUSAHAAN
(Ratna Ayu Murti, Indra Lila Kusuma, Maya Widyana Dewi)
DOI : 10.69714/rhbym055
- Volume: 1,
Issue: 4,
Sitasi : 0 16-Jul-2024
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Thisi research aimsi toi determinei thei influence ofi capitali structure, leverage, profitability,iliquidity, and tax planning on the value of consumer goods sector manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Thisi research typei is quantitative research. The data collection technique used is documentation technique with secondary data. The population studied in this research is all manufacturing companies in the consumer goods sector. Sampling in this research used a purposive sampling technique and a sample of 51 was obtained. This testing method in this research used descriptive statistical tests, classical assumption tests, F tests, and determination test. The results of the F test get a significance value of 0,000 < 0,05 so that the model is suitable for research. The results of the t test from this research are that capital structure and profitabilty influence company value of 0,000 < 0,05. On the other hand, leverage has a significant negative effect on company value, as evidenced by the calculated t value of -3,325 < t Table 2,0141 and a significance value of 0,002 < 0,05 Then liquidity and tax planning have no effect on company value because their respective significance values ??are 0.096 > 0.05 and tax planning has a significance value of 0.202 < 0.05. Form the results of the coefficient of determination test, we get a result 0,522 which means that the variables capital structure, leverage, profitability, liqudity and tax planning in explaining company value are 52,2% and the remaining 47,8% is explained by other variables.
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2024 |
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DIMASA MENDATANG MENGGUNAKAN METODE PENDEKATAN ASOSIATIF
(Andika Windi Octaviania, Indra Lila Kusuma, Gunawa Setyadi)
DOI : 10.69714/jilak.v1i2.81
- Volume: 1,
Issue: 2,
Sitasi : 0 31-May-2024
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This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2020-2022 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 57.4% is influenced by other factors outside the study.
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2024 |
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, VIRAL MARKETING, DAN TAGLINE “GRATIS ONGKIR” TERHADAP IMPULSE BUYING ONLINE PADA KONSUMEN
(Desi Aulia Fitri Andriyana, Indra Lila Kusuma, Maya Widyana Dewi)
DOI : 10.69714/jilak.v1i2.68
- Volume: 1,
Issue: 2,
Sitasi : 0 27-May-2024
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This research aims to determine the use of accounting information systems, viral marketing, and the tagline "free shipping" on online impulse buying among consumers. This research uses a quantitative type of research. The population in this study were students in Solo Raya. Sample selection used accidental sampling technique, with a sample size of 100 respondents. The data sources used are primary and secondary data. The data collection method uses a questionnaire or questionnaire. This research uses data analysis methods, namely descriptive statistical analysis, data quality testing, and classical assumption testing. The research results state that the accounting information system has a significant effect on online impulse buying among consumers, viral marketing has a significant effect on online impulse buying among consumers, and the tagline "free shipping" has a significant effect on online impulse buying among consumers.
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2024 |