Pub Date : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.007
Vera Vera, Hantono Hantono, Ike Rukmana Sari, Siti Tiffanny Guci, Linda Thomas, Angelina Lokito, Natasya Lautama
Dalam kegiatan operasionalnya, perbankan memiliki tujuan utama yaitu untuk menghimpun dana dan memberikan pinjaman tujuan penelitian ini dilakukan untuk mengetahui pengaruh rasio kecukupan modal, Loan to deposit ratio, besaran perusahaan, dan Current Ratio terhadap Return on Assets pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012 - 2016. Total populasi pada penelitian ini adalah 43 perusahaan dengan sampel sebanyak 115 periode 2012 - 2016. Teknik analisis data yang digunakan adalah teknik regresi linear berganda. Hasil dari penelitian ini menunjukkan secara parsial dan simultan besaran perusahaan berpengaruh signifikan terhadap Return on Assets pada perusahaan perbankan terdaftar di Bursa Efek Indonesia periode 2012 - 2016.
{"title":"PENGARUH RASIO KECUKUPAN MODAL, LOAN TO DEPOSIT RATIO, BESARAN PERUSAHAAN, DAN CURRENT RATIO TERHADAP RETURN ON ASSETS PERUSAHAAN PERBANKAN TERDAFTAR DI BEI PERIODE 2012-2016","authors":"Vera Vera, Hantono Hantono, Ike Rukmana Sari, Siti Tiffanny Guci, Linda Thomas, Angelina Lokito, Natasya Lautama","doi":"10.22441/PROFITA.2019.V12.01.007","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.007","url":null,"abstract":"Dalam kegiatan operasionalnya, perbankan memiliki tujuan utama yaitu untuk menghimpun dana dan memberikan pinjaman tujuan penelitian ini dilakukan untuk mengetahui pengaruh rasio kecukupan modal, Loan to deposit ratio, besaran perusahaan, dan Current Ratio terhadap Return on Assets pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012 - 2016. Total populasi pada penelitian ini adalah 43 perusahaan dengan sampel sebanyak 115 periode 2012 - 2016. Teknik analisis data yang digunakan adalah teknik regresi linear berganda. Hasil dari penelitian ini menunjukkan secara parsial dan simultan besaran perusahaan berpengaruh signifikan terhadap Return on Assets pada perusahaan perbankan terdaftar di Bursa Efek Indonesia periode 2012 - 2016.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125419157","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 : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.008
Rista Bintara
The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.
{"title":"ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)","authors":"Rista Bintara","doi":"10.22441/PROFITA.2019.V12.01.008","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.008","url":null,"abstract":"The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131068299","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 : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.004
Lawe Anasta, Nengsih Nengsih
The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced. The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.
{"title":"PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Pada Kabupaten dan Kota di Jawa Barat)","authors":"Lawe Anasta, Nengsih Nengsih","doi":"10.22441/PROFITA.2019.V12.01.004","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.004","url":null,"abstract":"The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced. The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122995383","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 : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.006
Maylina Rahmad Eka Syahputri, Amrie Firmansyah
This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT. XYZ engaged in advertising services. The research method used in this study using qualitative methods. The study was conducted during the period of April-June 2018. Interviews with the informant were conducted during the second week and third week of April 2018. The selection of informant is based on knowledge capabilities related to the information in this study. The informant in this research is the staff of finance at PT. XYZ. This research concludes that PT. XYZ generally has good accounts receivable management because PT XYZ has a collection procedure of receivable to clients. However, PT. XYZ does not yet have an adequate account receivable management policy because of PT. XYZ does not have good credit standards and credit terms, but the collection policy is quite effective by the company. Furthermore, PT. XYZ, in general, has performed internal control over the accounts receivable fairly well.
{"title":"EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH","authors":"Maylina Rahmad Eka Syahputri, Amrie Firmansyah","doi":"10.22441/PROFITA.2019.V12.01.006","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.006","url":null,"abstract":"This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT. XYZ engaged in advertising services. The research method used in this study using qualitative methods. The study was conducted during the period of April-June 2018. Interviews with the informant were conducted during the second week and third week of April 2018. The selection of informant is based on knowledge capabilities related to the information in this study. The informant in this research is the staff of finance at PT. XYZ. This research concludes that PT. XYZ generally has good accounts receivable management because PT XYZ has a collection procedure of receivable to clients. However, PT. XYZ does not yet have an adequate account receivable management policy because of PT. XYZ does not have good credit standards and credit terms, but the collection policy is quite effective by the company. Furthermore, PT. XYZ, in general, has performed internal control over the accounts receivable fairly well.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134471460","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 : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.005
A. Taufiq
Standard Operational Procedure (SOP) is a guideline or reference for carrying out work duties in accordance with the functions and tools for evaluating hospital performance based on technical, administrative and procedural indicators in accordance with the work procedures concerned. The purpose of the SOP is to create commitments regarding hospital work units to realize good governance. SOP are not internal and external, because SOPs are used to measure the performance of public organizations relating to program accuracy and time. In addition, SOP is used to assess the performance of public organizations in the form of responsiveness, responsibility, and accountability of hospital performance. The results of the study show that not all hospital work units have an SOP, because each unit of the public service unit of the hospital has an SOP as a reference in acting, so that the performance accountability of hospital agencies can be evaluated and measured.
{"title":"PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) DAN AKUNTABILITAS KINERJA RUMAH SAKIT","authors":"A. Taufiq","doi":"10.22441/PROFITA.2019.V12.01.005","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.005","url":null,"abstract":"Standard Operational Procedure (SOP) is a guideline or reference for carrying out work duties in accordance with the functions and tools for evaluating hospital performance based on technical, administrative and procedural indicators in accordance with the work procedures concerned. The purpose of the SOP is to create commitments regarding hospital work units to realize good governance. SOP are not internal and external, because SOPs are used to measure the performance of public organizations relating to program accuracy and time. In addition, SOP is used to assess the performance of public organizations in the form of responsiveness, responsibility, and accountability of hospital performance. The results of the study show that not all hospital work units have an SOP, because each unit of the public service unit of the hospital has an SOP as a reference in acting, so that the performance accountability of hospital agencies can be evaluated and measured.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132492926","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 : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.011
Clara Nova, W. Tanaka, Chelsia Alexandria, Evelyn Evelyn, Nicholas Nicholas, Teng Sauh Hwee, Hottua Samosir
Pertumbuhan dan perkembangan industry manufaktur yang semakin meningkat beberapa tahun ini membuat investor memiliki ketertarikan untuk berinvestasi. Tujuan dari penelitian ini adalah untuk meneliti pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value, dan Price Earning Ratio terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Dengan menggunakan teknik purposive sampling, didapat sampel penelitian sebanyak 35 perusahaan. Hasil dari penelitian ini menunjukkan secara parsial dan simultan Return on Assets berpengaruh terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016.
{"title":"PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, PRICE TO BOOK VALUE DAN PRICE EARNING RATIO TERHADAP PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016","authors":"Clara Nova, W. Tanaka, Chelsia Alexandria, Evelyn Evelyn, Nicholas Nicholas, Teng Sauh Hwee, Hottua Samosir","doi":"10.22441/PROFITA.2019.V12.01.011","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.011","url":null,"abstract":"Pertumbuhan dan perkembangan industry manufaktur yang semakin meningkat beberapa tahun ini membuat investor memiliki ketertarikan untuk berinvestasi. Tujuan dari penelitian ini adalah untuk meneliti pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value, dan Price Earning Ratio terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Dengan menggunakan teknik purposive sampling, didapat sampel penelitian sebanyak 35 perusahaan. Hasil dari penelitian ini menunjukkan secara parsial dan simultan Return on Assets berpengaruh terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"91 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114023125","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}
ABSTRACT This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange. Investment in property and real estate is still the main choice of most companies, because companies always assume that one investment in property and real estate is the best way to develop capital owned by investors. The problems of the research are formulated as follows: whether there is an influence of liquidity ratio, solvability ratio, activity ratio, increased liquidity against profitability in property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method in this study is to use quantitative research methods with the type of descriptive research and the nature of research is casual research. Data collection using documentation. The data analysis method used is multiple linear regression analysis, coefficient of determination, F test and t test. The research sample was taken using a purposive sampling technique with certain criteria there were 24 companies as the research sample. The results of this study indicate that the liquidity ratio (current ratio) influences and is not significant towards return on assets in the property and real estate sector companies at IDX in 2013-2017. Solvability ratio (debt to equity ratio) has an effect and is not significant to return on assets in the property and real estate sector companies at IDX 2013-2017. Activity ratio (receivable turnover) has an effect on and significant on return on assets in property and real estate sector companies in IDX 2013-2017 .. Keyword liquidity ratio(current ratio), solvability ratio (debt to equity ratio), activity ratio (receivable turnover) ABSTRAK Penelitian ini dilakukan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Investasi di bidang property dan real estate masih menjadi pilihan utama kebanyakan perusahaan, sebab perusahaan selalu beranggapan bahwa salah satu investasi di property dan real estate merupakan cara terbaik untuk mengembangkan modal yang dimiliki investor. Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh rasio likuiditas, rasio solvabilitas, rasio aktivitas ,peningkatan likuiditas terhadap rentabilitas pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2013-2017. Metode penelitian dalam penelitian ini adalah menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif dan sifat penelitian adalah penelitian kasual. Pengumpulan data dengan menggunakan dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda, koefisien determinasi, uji F dan uji t. Sampel penelitian diambil dengan menggunakan teknik purposive sampling dengan kriteria tertentu ada 27 perusahaan sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa Rasio likuiditas (current ratio) berpengaruh dan tidak signifikan terhadap rentabilitas
本研究以在印尼证券交易所上市的房地产公司为研究对象。投资物业和房地产仍然是大多数公司的主要选择，因为公司总是认为投资物业和房地产是开发投资者拥有的资本的最佳方式。本研究的问题制定如下:2013-2017年期间，印尼证券交易所房地产和房地产行业上市公司的流动性比率、可偿债比率、活动性比率、流动性增加对盈利能力是否存在影响。本研究的研究方法是采用定量研究方法，研究类型为描述性研究，研究性质为随意性研究。使用文档收集数据。数据分析采用多元线性回归分析、决定系数、F检验和t检验。研究样本采用有目的的抽样技术与一定的标准，有24家公司作为研究样本。本研究结果表明，流动性比率(流动比率)对2013-2017年IDX房地产和房地产行业公司的资产收益率有影响，但不显著。在IDX 2013-2017中，偿债能力比率(债务权益比率)对房地产和房地产行业公司的资产回报率有影响，但并不显著。活动比率(应收账款周转率)在IDX 2013-2017年对房地产和房地产行业公司的资产回报率有显著影响。关键词流动比率(流动比率)，偿债能力比率(负债权益比率)，活动比率(应收账款周转率)摘要:Penelitian ini dilakukan padushaan sector property and real estate yang datdati Bursa Efek Indonesia。投资于bidang property和real estate(房地产)的投资者是谁?Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh rasio likuiditas, rasio solabilitas, rasio aktivitas,peningkatan likuiditas terhadap rentabilitas padushaan行业房地产和房地产yang terdattar di Bursa Efek印度尼西亚，2013-2017年。Metode penelitian dalam penelitian ini adalah menggunakan Metode penelitian定量;dengan类型penelitian描述;彭普兰数据登安，孟古纳坎文献。方法分析数据为:杨迪古纳坎(yang digunakan) adalah分析回归线性berganda, koefisien determinasi, uji F (uji) F (uji) t.样本penelitian diambil dengan menggunakan teknik .目的采样dengan标准tertentenada 27 perushaan和sebagai样本penelitian。Hasil penelitian ini menunjukkan bahwa Rasio likuiditas(流动比率)berpengaruh dan tidak signikan terhadap rentabilitas(资产回报率)为房地产和房地产行业提供了2013-2017年的数据。2013-2017年，中国房地产和房地产行业的可偿债能力(债务与权益比率)和可承租能力(资产回报率)的显著差异。应收账款周转率(应收账款周转率)显著高于应收账款周转率(应收账款周转率)和应收账款周转率(应收账款周转率)
{"title":"PENGARUH RASIO LIKUIDITAS (CURRENT RATIO), RASIO SOLVABILITAS (DEBT TO EQUITY RATIO) DAN RASIO AKTIVITAS (RECEIVABLE TURNOVER) TERHADAP RENTABILITAS (RETURN ON ASSETS) PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE DI IDX TAHUN 2013-2017","authors":"Juneyca Juneyca, Fellycia Fellycia, Elizabeth Elizabeth, Yuliani Yuliani, Seteffy Monica, Wenny Anggresia Ginting, Mohd. Nawi Nawi Purba","doi":"10.22441/PROFITA.2019.V12.01.009","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.009","url":null,"abstract":"ABSTRACT This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange. Investment in property and real estate is still the main choice of most companies, because companies always assume that one investment in property and real estate is the best way to develop capital owned by investors. The problems of the research are formulated as follows: whether there is an influence of liquidity ratio, solvability ratio, activity ratio, increased liquidity against profitability in property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method in this study is to use quantitative research methods with the type of descriptive research and the nature of research is casual research. Data collection using documentation. The data analysis method used is multiple linear regression analysis, coefficient of determination, F test and t test. The research sample was taken using a purposive sampling technique with certain criteria there were 24 companies as the research sample. The results of this study indicate that the liquidity ratio (current ratio) influences and is not significant towards return on assets in the property and real estate sector companies at IDX in 2013-2017. Solvability ratio (debt to equity ratio) has an effect and is not significant to return on assets in the property and real estate sector companies at IDX 2013-2017. Activity ratio (receivable turnover) has an effect on and significant on return on assets in property and real estate sector companies in IDX 2013-2017 .. Keyword liquidity ratio(current ratio), solvability ratio (debt to equity ratio), activity ratio (receivable turnover) ABSTRAK Penelitian ini dilakukan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Investasi di bidang property dan real estate masih menjadi pilihan utama kebanyakan perusahaan, sebab perusahaan selalu beranggapan bahwa salah satu investasi di property dan real estate merupakan cara terbaik untuk mengembangkan modal yang dimiliki investor. Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh rasio likuiditas, rasio solvabilitas, rasio aktivitas ,peningkatan likuiditas terhadap rentabilitas pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2013-2017. Metode penelitian dalam penelitian ini adalah menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif dan sifat penelitian adalah penelitian kasual. Pengumpulan data dengan menggunakan dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda, koefisien determinasi, uji F dan uji t. Sampel penelitian diambil dengan menggunakan teknik purposive sampling dengan kriteria tertentu ada 27 perusahaan sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa Rasio likuiditas (current ratio) berpengaruh dan tidak signifikan terhadap rentabilitas ","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121233626","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 : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.002
Devi Safitri, S. Silalahi
Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing
{"title":"FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING","authors":"Devi Safitri, S. Silalahi","doi":"10.22441/PROFITA.2019.V12.01.002","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.002","url":null,"abstract":"Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122991284","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 : 2019-04-20DOI: 10.22441/PROFITA.2019.V12.01.001
Nahdah Fistra Karnedi, Amir Hidayatulloh
This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city. The sample in this study are an individual taxpayer who dominate in Yogyakarta city and conduct tax amnesty. The sampling technique in the study was pusposive sampling, with criteria of taxpayer participation in the tax amnesty. The data analysis technique in this study uses multile linear regression. This study found that individual taxpayer compliance is influenced by tax saction and tax amnesty. Whereas, awareness of taxpayer does not affect individual taxpayer compliance
{"title":"PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Nahdah Fistra Karnedi, Amir Hidayatulloh","doi":"10.22441/PROFITA.2019.V12.01.001","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.01.001","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city. The sample in this study are an individual taxpayer who dominate in Yogyakarta city and conduct tax amnesty. The sampling technique in the study was pusposive sampling, with criteria of taxpayer participation in the tax amnesty. The data analysis technique in this study uses multile linear regression. This study found that individual taxpayer compliance is influenced by tax saction and tax amnesty. Whereas, awareness of taxpayer does not affect individual taxpayer compliance","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121524641","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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