Pub Date : 2020-06-18DOI: 10.22441/profita.2020.v13.01.004
Rokhanah Murkana, Y. M. Putra
This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.
{"title":"Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017","authors":"Rokhanah Murkana, Y. M. Putra","doi":"10.22441/profita.2020.v13.01.004","DOIUrl":"https://doi.org/10.22441/profita.2020.v13.01.004","url":null,"abstract":"This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116532977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-06-10DOI: 10.22441/profita.2020.v13i1.003
I. Wijaya, Anisa Amalia
This research aimed of the study was to determine the effect of tax, tunneling incentive and good corporate governance (GCG) on transfer pricing. Transfer pricing was measured using related party transaction (RPT). Manufacturing companies at the Indonesian Stock Exchange (IDX) period 2013-2017 were used as research totaling 25 companies, and the samples was taken by purposive sampling method. The analysis technique used was a binary logistic regression. This result of this research showed that tax measured using effective tax rate (ETR) had positive effect on transfer pricing, and good corporate governance measured using a general audit committe had negative effect on transfer pricing, while tunneling incentive measured using ownership of foreign share capital more than 20% had no effect on transfer pricing.
{"title":"Pengaruh Pajak, Tunneling Incentive, Dan Good Corporate Governance Terhadap Transfer Pricing","authors":"I. Wijaya, Anisa Amalia","doi":"10.22441/profita.2020.v13i1.003","DOIUrl":"https://doi.org/10.22441/profita.2020.v13i1.003","url":null,"abstract":"This research aimed of the study was to determine the effect of tax, tunneling incentive and good corporate governance (GCG) on transfer pricing. Transfer pricing was measured using related party transaction (RPT). Manufacturing companies at the Indonesian Stock Exchange (IDX) period 2013-2017 were used as research totaling 25 companies, and the samples was taken by purposive sampling method. The analysis technique used was a binary logistic regression. This result of this research showed that tax measured using effective tax rate (ETR) had positive effect on transfer pricing, and good corporate governance measured using a general audit committe had negative effect on transfer pricing, while tunneling incentive measured using ownership of foreign share capital more than 20% had no effect on transfer pricing.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124541338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.22441/profita.2020.v13.01.007
H. Febrianto, Amalia Indah Fitriana
As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements.
{"title":"MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM (Studi Empiris Bank Umum Syariah di Indonesia)","authors":"H. Febrianto, Amalia Indah Fitriana","doi":"10.22441/profita.2020.v13.01.007","DOIUrl":"https://doi.org/10.22441/profita.2020.v13.01.007","url":null,"abstract":"As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that describe the functions of Islamic banks. But the banking sector is the sector that has the most fraud/fraud cases compared to other sectors. Fraud of financial statements is considered a risk because it does not carry out a mandate which causes financial statements to be inaccurate and violate Sharia principles. The purpose of this study is to detect fraudulent financial statements by analyzing diamond fraud in Islamic perspectives through financial stability, effective monitoring, rationalization, and capability with the ultimate goal of recommending policies to improve Sharia banking management following sharia principles. This type of research uses explanatory research with a quantitative approach. Analysis of the data in the study used multiple linear regression analysis on the financial statements of 12 Islamic banks in Indonesia from 2013 to 2017. The results of this study's Financial Stability, Effective Monitoring, and Capability variables did not affect Financial Report Fraud. While the Rationalization variable affects the Fraud of Financial Statements.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125211717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-04-30DOI: 10.22441/profita.2020.v13.01.012
Jesilia Jesilia, S. Purwaningsih
This study aims to examine the effect of investment decisions, funding decisions, dividend policies on firm value. This research was conducted on Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX). Samples were taken using a purposive sampling method. The total sample in this study was 72 samples. The method of data analysis uses multiple linear regression analysis. The results of this study indicate that investment decisions have a significant positive effect on firm value. While funding decisions and dividend policies do not affect the value of the company.
{"title":"Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan","authors":"Jesilia Jesilia, S. Purwaningsih","doi":"10.22441/profita.2020.v13.01.012","DOIUrl":"https://doi.org/10.22441/profita.2020.v13.01.012","url":null,"abstract":"This study aims to examine the effect of investment decisions, funding decisions, dividend policies on firm value. This research was conducted on Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX). Samples were taken using a purposive sampling method. The total sample in this study was 72 samples. The method of data analysis uses multiple linear regression analysis. The results of this study indicate that investment decisions have a significant positive effect on firm value. While funding decisions and dividend policies do not affect the value of the company.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123617835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-30DOI: 10.22441/profita.2019.v12.03.009
Dian Oktarina
The trade war between China and the United States has an impact on the world economic turmoil that caused all countries in the world including the countries in ASEAN which are mostly including developing countries, especially Indonesia, also experiencing economic difficulties. This is indicated by the deficit of the transaction balance in Indonesia of two billion rupiahs. The occurrence of this turmoil will certainly also affect companies in ASEAN countries which if not addressed will experience financial difficulties that could lead to bankruptcy. This study aims to see how the company's performance can increase the value of the company so as to prevent the company from experiencing financial distress. This study uses samples from manufacturing companies listed on stock exchanges in five ASEAN countries, namely Indonesia, Malaysia, Singapore, the Philippines, and Thailand. This study uses quantitative analysis methods with technical analysis of descriptive statistics, multiple regression, and logistic regression. The results showed that company performance had a positive effect on firm value, the firm value had a positive effect on financial distress, and company performance negatively affected financial distress. Mediation test results show that the company's value cannot mediate between the company's performances against financial distress.
{"title":"PERAN NILAI PERUSAHAAN DALAM MENENTUKAN PENGARUH KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS DI ASEAN","authors":"Dian Oktarina","doi":"10.22441/profita.2019.v12.03.009","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.03.009","url":null,"abstract":"The trade war between China and the United States has an impact on the world economic turmoil that caused all countries in the world including the countries in ASEAN which are mostly including developing countries, especially Indonesia, also experiencing economic difficulties. This is indicated by the deficit of the transaction balance in Indonesia of two billion rupiahs. The occurrence of this turmoil will certainly also affect companies in ASEAN countries which if not addressed will experience financial difficulties that could lead to bankruptcy. This study aims to see how the company's performance can increase the value of the company so as to prevent the company from experiencing financial distress. This study uses samples from manufacturing companies listed on stock exchanges in five ASEAN countries, namely Indonesia, Malaysia, Singapore, the Philippines, and Thailand. This study uses quantitative analysis methods with technical analysis of descriptive statistics, multiple regression, and logistic regression. The results showed that company performance had a positive effect on firm value, the firm value had a positive effect on financial distress, and company performance negatively affected financial distress. Mediation test results show that the company's value cannot mediate between the company's performances against financial distress.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125287013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-30DOI: 10.22441/profita.2019.v12.03.005
Stevanie Clorin, Mitan Hardika, S. Prayoga, Enda Noviyanti, Hottua Samosir, Andhy Stephanus
This research is meant to find out the effects of working capital, cash turnover, and cash flow on the current ratio of manufacture companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods both simultaneous and partial and to find out which one of these independent variables that significant effects to the current ratio of manufacture companies which are listed in Indonesia Stock Exchange. Research data tested with testing classical assumptions and use multiple linear regression analysis. The results showed that the variable working capital has positive and significant effects, cash turnover and cash flow have negative and significant effects on the current ratio in manufacturing companies which are listed in the Indonesian capital market in the 2013-2016 periods.
{"title":"PENGARUH MODAL KERJA, PERPUTARAN KAS, DAN ARUS KAS TERHADAP CURRENT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016","authors":"Stevanie Clorin, Mitan Hardika, S. Prayoga, Enda Noviyanti, Hottua Samosir, Andhy Stephanus","doi":"10.22441/profita.2019.v12.03.005","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.03.005","url":null,"abstract":"This research is meant to find out the effects of working capital, cash turnover, and cash flow on the current ratio of manufacture companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods both simultaneous and partial and to find out which one of these independent variables that significant effects to the current ratio of manufacture companies which are listed in Indonesia Stock Exchange. Research data tested with testing classical assumptions and use multiple linear regression analysis. The results showed that the variable working capital has positive and significant effects, cash turnover and cash flow have negative and significant effects on the current ratio in manufacturing companies which are listed in the Indonesian capital market in the 2013-2016 periods.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122052509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-20DOI: 10.22441/PROFITA.2019.V12.03.006
M. Annisa
This study aims to determine the effect of Intellectual Capital on Financial Performance of Banking Companies incorporated in companies listed on the Indonesia Stock Exchange for the period 2016-2017. The results of this study can provide understanding for stakeholders about the influence of intellectual capital in business activities so as to provide added value and competitive advantage in the face of business competition. In addition to providing added value and competitive advantage, intellectual capital can provide an overview of the company's financial performance. The company's financial performance is return on assets (ROA). The number of samples consists of 39 companies obtained by purpose sampling technique. While the techniques in data analysis use multiple regression. The results of the analysis show that Intellectual Capital (IC) has a positive effect on Return on Assets (ROA).
{"title":"PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN","authors":"M. Annisa","doi":"10.22441/PROFITA.2019.V12.03.006","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.03.006","url":null,"abstract":"This study aims to determine the effect of Intellectual Capital on Financial Performance of Banking Companies incorporated in companies listed on the Indonesia Stock Exchange for the period 2016-2017. The results of this study can provide understanding for stakeholders about the influence of intellectual capital in business activities so as to provide added value and competitive advantage in the face of business competition. In addition to providing added value and competitive advantage, intellectual capital can provide an overview of the company's financial performance. The company's financial performance is return on assets (ROA). The number of samples consists of 39 companies obtained by purpose sampling technique. While the techniques in data analysis use multiple regression. The results of the analysis show that Intellectual Capital (IC) has a positive effect on Return on Assets (ROA).","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"172 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123506375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-30DOI: 10.22441/profita.2019.v12.02.010
Media Kusumawardani
Penelitian ini membahas tentang gambaran laporan keuangan masjid. Tujuan dari penelitian ini adalah untuk mengetahui apakah masjid sudah menerapkan penyusunan dan pelaporan keuangan masjid yang sesuai dengan standar. Standar yang dimaksut adalah PSAK 45 dan PSAK 109. Selain itu penelitian ini juga ingin menggali penyusunan dan pelaporan keuangan masjid serta peran pengurus dalam mengembangkan penyusunan dan pelaporan keuangan masjid. Obyek penelitian ini adalah empat jenis masjid yang berbeda di Kota Palembang. Masjid tersebut adalah Masjid Bersejarah, Masjid Raya, Masjid Agung, dan Masjid Sektor Publik. Jenis data yang digunakan adalah data primer dan data sekunder.Data Primer didapat berdasarkan wawancara responden, sedangkan data sekunder didapat dari laporan keuangan masing masing masjid. Dalam penelitian ini ditemukan bahwa semua masjid yang terdapat pada penelitian ini tidak menerapkan standar PSAK 45 dan PSAK 109. Penyusunan dan pelaporan keuangan hanya sebatas pada laporan arus kas. Sedangkan peran pengurus dalam mengembangkan laporan keuangan masjid belum cukup berarti untuk menjadikan laporan keuangan masjid yang sesuai standar berdasar PSAK 45 dan PSAK 109.
{"title":"MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109","authors":"Media Kusumawardani","doi":"10.22441/profita.2019.v12.02.010","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.02.010","url":null,"abstract":"Penelitian ini membahas tentang gambaran laporan keuangan masjid. Tujuan dari penelitian ini adalah untuk mengetahui apakah masjid sudah menerapkan penyusunan dan pelaporan keuangan masjid yang sesuai dengan standar. Standar yang dimaksut adalah PSAK 45 dan PSAK 109. Selain itu penelitian ini juga ingin menggali penyusunan dan pelaporan keuangan masjid serta peran pengurus dalam mengembangkan penyusunan dan pelaporan keuangan masjid. Obyek penelitian ini adalah empat jenis masjid yang berbeda di Kota Palembang. Masjid tersebut adalah Masjid Bersejarah, Masjid Raya, Masjid Agung, dan Masjid Sektor Publik. Jenis data yang digunakan adalah data primer dan data sekunder.Data Primer didapat berdasarkan wawancara responden, sedangkan data sekunder didapat dari laporan keuangan masing masing masjid. Dalam penelitian ini ditemukan bahwa semua masjid yang terdapat pada penelitian ini tidak menerapkan standar PSAK 45 dan PSAK 109. Penyusunan dan pelaporan keuangan hanya sebatas pada laporan arus kas. Sedangkan peran pengurus dalam mengembangkan laporan keuangan masjid belum cukup berarti untuk menjadikan laporan keuangan masjid yang sesuai standar berdasar PSAK 45 dan PSAK 109.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125428386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-20DOI: 10.22441/profita.2019.v12.02.006
Michael Widyanata, Vikko Agarian, Titin Pranoto, Yang Elvi Adelina
This study analyzes the calculation of product costs in companies included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining companies. This study uses a Cost System Design framework that consist of four aspects, namely quality data, external financial reporting, calculation of product costs, and controls and implementation of strategies that will affect the company’s Cost System Design Stage. This study also uses standard cost and variance to analyze cost control. This qualitative research gathering data by using the triangulation method. The result is the company was in the first phase of the Four Stage Cost System Design. Based on the results, there are differences in production costs that are favorable. In addition, the results of this study also found deficiencies in the company's internal control system. In this study, there are limitations in the form of incomplete data obtained and some data are estimates from management. Research contributes to the results in the form of a calculation framework and design of a cost system for companies that is useful for calculating the cost of goods sold and inventory values that have not been calculated before.
本研究分析了印尼MSMEs (Micro, Small and Medium Enterprises，微型、中小企业)中公司的产品成本计算，这是一家采砂公司。本研究采用成本系统设计框架，该框架由四个方面组成，即质量数据、外部财务报告、产品成本计算以及影响公司成本系统设计阶段的策略的控制和实施。本研究亦运用标准成本及方差分析成本控制。本定性研究采用三角测量法收集数据。结果是公司处于四阶段成本系统设计的第一阶段。根据结果，在生产成本上存在有利的差异。此外，本研究的结果还发现了该公司内部控制制度的不足。在本研究中，存在数据不完整的局限性，一些数据是来自管理层的估计。研究以计算框架和公司成本系统设计的形式为结果作出贡献，这对计算以前没有计算过的商品销售成本和库存价值很有用。
{"title":"ANALISIS DESAIN SISTEM BIAYA STANDAR: STUDI KASUS PT KW","authors":"Michael Widyanata, Vikko Agarian, Titin Pranoto, Yang Elvi Adelina","doi":"10.22441/profita.2019.v12.02.006","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.02.006","url":null,"abstract":"This study analyzes the calculation of product costs in companies included in the category of MSMEs (Micro, Small and Medium Enterprises) in Indonesia, which is a sand mining companies. This study uses a Cost System Design framework that consist of four aspects, namely quality data, external financial reporting, calculation of product costs, and controls and implementation of strategies that will affect the company’s Cost System Design Stage. This study also uses standard cost and variance to analyze cost control. This qualitative research gathering data by using the triangulation method. The result is the company was in the first phase of the Four Stage Cost System Design. Based on the results, there are differences in production costs that are favorable. In addition, the results of this study also found deficiencies in the company's internal control system. In this study, there are limitations in the form of incomplete data obtained and some data are estimates from management. Research contributes to the results in the form of a calculation framework and design of a cost system for companies that is useful for calculating the cost of goods sold and inventory values that have not been calculated before.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133403437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-20DOI: 10.22441/profita.2019.v12.02.008
Elok Kurniawati
This research aims to know the influence of debt to equity ratio and net profit margin toward income smoothing and the influence of roa as the moderate correlation. The object for this research is mining company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2015. This study uses Eckel Index to classify a company that does or does not practice income smoothing. The sample used in this study is a 10 mining companies listed on the Stock Exchange in the five years from 2011 to 2015 with the selection purposive sampling method. The statistical analysis used in this study with descriptive statistics and multiple linear regression. The result of this research shows that either simultaneously or partially, the variable of net profit margin influence negatively with the income smoothing on the Indonesia Stock Exchange (BEI). But variable debt to equity ratio do not influence the income smoothing.
{"title":"PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP PERATAAN LABA DENGAN ROA SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015)","authors":"Elok Kurniawati","doi":"10.22441/profita.2019.v12.02.008","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.02.008","url":null,"abstract":"This research aims to know the influence of debt to equity ratio and net profit margin toward income smoothing and the influence of roa as the moderate correlation. The object for this research is mining company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2015. This study uses Eckel Index to classify a company that does or does not practice income smoothing. The sample used in this study is a 10 mining companies listed on the Stock Exchange in the five years from 2011 to 2015 with the selection purposive sampling method. The statistical analysis used in this study with descriptive statistics and multiple linear regression. The result of this research shows that either simultaneously or partially, the variable of net profit margin influence negatively with the income smoothing on the Indonesia Stock Exchange (BEI). But variable debt to equity ratio do not influence the income smoothing.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133365103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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