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PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Nadaredo, Salsa Haliza
; Kinasih, Hayu Wikan
; Pratiwi, Ririh Dian
; Prajanto, Agung
; Fuad, Khoirul
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 1
(2025)
This study aims to determine how profitability, liquidity, capital structure, dividend policy, and company size affect company value as determined by the price-to-book value (PBV) ratio. Sampling with purposive sampling technique is used together with quantitative methods to collect data. By using 58 company data in the energy industry listed between 2021 and 2023 on the Indonesia Stock Exchange. The analysis tool used is multiple linear regression through the SPSS program. The findings in this...
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KOMPETENSI SUMBER DAYA MANUSIA DAN PERAN AUDIT INTERNAL SEBAGAI FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WONOSOBO
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This study was conducted to analyze the Competence of Human Resources and the Role of Internal Audit in relation to the determination of the Quality of Financial Statements of the Regional Government of Wonosobo District. The object of this research is the financial management section of the OPD of Wonosobo District. The number of respondents in this study were obtained 51 respondents from 43 Regional Apparatus Organizations (OPD) in Wonosobo Regency. The analysis technique used to analyze the r...
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PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK
Jurnal Akuntansi, Keuangan dan Auditing
Vol 3
, No 1
(2022)
ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have...
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PENGARUH LIKUIDITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The resu...
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PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 1
(2021)
This analysis aims to obtain empirical evidence regarding the effect of profitability, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the IDX for the period 2017-2019. The independent variable uses profitability, leverage, and institutional ownership, while the dependent variable is tax avoidance. Data were obtained from the financial reports of 40 manufacturing companies listed on the IDX for three research periods, namely 2017 - 2019, so that 120 ob...
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PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK
Jurnal Akuntansi, Keuangan dan Auditing
Vol 1
, No 1
(2020)
ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have...
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E-LEARNING PENGELOLAAN KEUANGAN BERBASIS IT BAGI ANGGOTA HIMPAUDI DEWAN PERWAKILAN KOTA SEMARANG BERBASIS WEB
Jurnal Pengabdian Masyarakat Unwahas
Vol 4
, No 2
(2019)
pada anggota Himpunan Pendidik dan Tenaga Kependidikan Anak Usia Dini (HIMPAUDI) adalah kurangnya kompetensi, pengetahuan dan ketrampilan dasar yang dimiliki oleh anggota HIMPAUDI di bidang pengelolaan keuangan berbasis IT. Selain itu, belum tersedianya sistem yang membantu pengelolaan keuangan anggota HIMPAUDI juga dijadikan masalah mendasar dalam membuat laporan pertanggungjawaban keuangan untuk para stakeholder. Oleh karena itu, pentingnya dilakukan program kemitraan masyarakat untuk membantu...
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