Browsing by Author "Fathonah, Andina Nur"

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    THE EFFECT OF GENDER DIVERSITY ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANY OF CONSUMPTION GOODS INDUSTRY IN INDONESIA STOCK EXCHANGE 2012 - 2016
    (First International Conference on Inclusive Business in the Changing World, Atma Jaya Catholic University of Indonesia,, 2018-03-06) Fathonah, Andina Nur
    This research is to examine the effect of gender diversity on financial performance. The sample data comes from the annual report of the consumer goods industry manufacturing company listed on the Indonesia Stock Exchange in 2012-2016. The sample is done by using purposive sampling as many as 12 companies. Gender diversity is measured using boards of directors and board of commissioners, while financial performance is measured using liquidity ratio that is current ratio and profitability ratio that is a return on asset. Hypothesis testing method in this study using panel data regression analysis with error rate α = 5%. The method used is an associative method with a causal relation. The purpose of this research is to know how big influence of gender diversity on financial performance.
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    THE EFFECT OF ROA AND COMPANY SIZE ON TAX AVOIDANCE (In Mining Companies Listed on the Indonesia Stock Exchange 2016-2018)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Subing, Hesty Juni Tambuati; Fathonah, Andina Nur
    The investigation to choose if Profitability and Company Size have any effect towards Duty Evasion in Mining Companies recorded in Indonesia Stock Exchange 2016-2018. Variables that impact the decrease in charge shirking of gainfulness and Company Size. The strategy utilized in this examination is illustrative. The populace in this examination is mining organizations recorded in Indonesia Stock Exchange 2016-2018 period added up to 47 organizations. While the inspecting procedure utilized in this examination is non likelihood testing with purposive inspecting technique, all together that the entire sample of 10 organizations. While the examination of the information utilized in this exploration is various relapse investigation at a centrality level of fifty. The program acclimated examine the information utilizing eview 10. The outcome that incompletely and at the same time demonstrated that the benefit and Company Size impact to burden evasion. The consequence of the examination likewise shows that the effect on charge evasion by 59.27%, while the staying 40.73% is clarified by different factors outside the exploration model.
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    THE EFFECT OF VOLUME CAPITAL, FIRM VALUE, INSTITUTIONAL OWNERSHIP AND TOTAL ASSETS TURNOVER ON STOCK PRICE: Case Study in Kompas 100 Index of Company Stock Prices for the Period of 2013 - 2017
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Fathonah, Andina Nur; Asikin, Bachtiar
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    AN EMPIRICAL ANALISIS OF FIRM VALUE: A Case Study of Indonesian Real Estate Company
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Subing, Hesty Juni Tambuati; Gusni; Fathonah, Andina Nur; Mariana, Citra
    The firm value is still a current issue that is often discussed by various groups in the world of the economy both corporate owners, investors, governments, economic observers and researchers in various studies and financial literacy of the company. The question is how do companies increase the firm value of their companies? And what factors determine the firm value in the field of property and real estate in Indonesia. This study was conducted to analyze whether Capital Expenditure, Leverage, Agency Cost and Profitability have an influence on Firm Value on the Indonesia Stock Exchange in the property and real estate business in 2013-2018. All variables proposed in this study were formed based on literature studies. a total of 65 companies as a population and a sample of 39 companies. Panel data regression method is chosen by the researcher in this research. Panel data regression analysis results show that only the capital expenditure variable does not have an impact on firm value, while other independent variables have an impact on firm value. Based on testing that has been done, expected to be a source of information for investors before investing. For companies, the results of this study become a reference for improving financial performance to increase firm value.
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    THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Subing, Hesty Juni Tambuati; Mulyati, Yati; Mariana, Citra; Andari, Diah; Fathonah, Andina Nur
    The level of taxpayer compliance is still an endless problem in the world of taxation. The low level of compliance of taxpayers in Indonesia to fulfill their tax obligations is very ironic because this is in fact when compared to the increasing number of Small and Medium Enterprises (SME) that occur from year to year. However, the increase in the number of SME was not matched by the compliance of SME owners in carrying out their tax obligations. Therefore, researchers feel the need to analyze the effect of tax socialization on taxpayer compliance through tax knowledge as an intervening variable. Where the research was conducted on SME actors in Sumedang Regency, West Java Province. Data were analyzed using path analysis to determine the direct and indirect effects of the intervening variables. The results showed that tax knowledge was able to mediate the effect of tax socialization on taxpayer compliance.
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    PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi pada Property, Real Estate dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia)
    (Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Fathonah, Andina Nur
    Research was conducted on the property sector, real estate and construction of buildings listed on the Indonesia Stock Exchange in 2010-2013 regarding good corporate governance which uses indicators of institutional ownership, managerial ownership, the composition of the independent board and audit committee. Financial ratios using the indicator current ratio, return on assets, profit margin on sales and current liabilities to total assets. The purpose of this study was to determine how much influence the Good Corporate Governance and financial ratios of the financial distress either partially or simultaneously. The method used is the method of associative with a causal relationship. Methods of data analysis using logistic regression / logit with error level α = 5%. Based on the research results obtained by partial that have a negative effect on the financial distress that institutional ownership, managerial ownership, the composition of the independent board, audit committee, current ratio, return on assets. While having a positive influence that and profit margin on sales and current liabilities to total assets. Significant influence in this research is managerial ownership, current ratio, return on assets, and current liabilities to total assets.
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    PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN RASlO KEUANGAN TERHADAPFINANCIAL DISTRESS (Studi pada Property, Real Estate dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia)
    (Jurnal Akuntansi Bisnis dan Ekonomi, Universitas Widyatama Bandung, Volume 2 No. 2, 2016-09) Fathonah, Andina Nur
    Penelitian ini dlakukan pada sektor property, rereal estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2013 mengenai good corporate governance yang menggunakan indikator kepemilikan institusional, kepemilikan manajerial, komposisi dewan komisaris independen dan komite audit. Rasio keuangan yang menggunakan indikator current ratio, return on asset, profit margin on sales dancurrent liabilities to total asset. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Good Corporate Governance dan rasio keuangan terhadap financial distress baik secara parsial maupun simultan. Metode yang digunakan adalah metode asosiatif dengan hubungan kausal. Metode analisis data menggunakan regresi IogistiMogit dengan tingkat kesalahan a = 5%. Berdasarkan hasil penelitian diperoleh secara parsial yang mempunyai pengaruh negatif terhadap financial distress yaitu kepemilikan institusional, kepemilikan manajerial, komposisi dewan komisaris independen, komite audit, current ratio, return on asset. Sedangkan yang memiliki pengaruh positif yaitu dan pmfit margin on sales dan current .. liabilities to total asset. Pengaruh yang signifikan dalam penelitian ini adalah kepemilikan manajerial, current ratio, return on asset, dancurrent liabilities to total asset.