Pub Date : 2020-03-19DOI: 10.30596/jrab.v20i1.4951
Reza Hanafi Lubis, Debbi Chyntia Ovami
Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh modal intelektual terhadap kinerja perusahaan pada perusahaan Industri Dasar dan Kimia. Modal Intelektual dalam penelitian ini di proksikan menggunakan model Public-Value Added Intellectual Coefficients (VAIC TM ), dan kinerja perusahaan diukur dengan Return on Assets (ROA). Sampel yang digunakan sebanyak 66 perusahaan . Teknik analisis data penelitian ini menggunakan deskriptif kua t itatif . Hasil penelitian modal intelektual berpengaruh dan signifikan terhadap kinerja keuangan perusahaan industri dasar dan kimia The purpose of this study is to determine and analyze the effect of intellectual capital on company performance in companies in the Basic and Chemical Industries. Intellectual Capital in this study was proxied using the Public-Value Added Intellectual Coefficients (VAICTM) model, and company performance was measured by Return on Assets (ROA). The samples used were 66 companies. The data analysis technique of this study used descriptive quantitative. The results of intellectual capital research have significant and significant influence on the financial performance of basic and chemical industry companies
{"title":"PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN","authors":"Reza Hanafi Lubis, Debbi Chyntia Ovami","doi":"10.30596/jrab.v20i1.4951","DOIUrl":"https://doi.org/10.30596/jrab.v20i1.4951","url":null,"abstract":"Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh modal intelektual terhadap kinerja perusahaan pada perusahaan Industri Dasar dan Kimia. Modal Intelektual dalam penelitian ini di proksikan menggunakan model Public-Value Added Intellectual Coefficients (VAIC TM ), dan kinerja perusahaan diukur dengan Return on Assets (ROA). Sampel yang digunakan sebanyak 66 perusahaan . Teknik analisis data penelitian ini menggunakan deskriptif kua t itatif . Hasil penelitian modal intelektual berpengaruh dan signifikan terhadap kinerja keuangan perusahaan industri dasar dan kimia The purpose of this study is to determine and analyze the effect of intellectual capital on company performance in companies in the Basic and Chemical Industries. Intellectual Capital in this study was proxied using the Public-Value Added Intellectual Coefficients (VAICTM) model, and company performance was measured by Return on Assets (ROA). The samples used were 66 companies. The data analysis technique of this study used descriptive quantitative. The results of intellectual capital research have significant and significant influence on the financial performance of basic and chemical industry companies","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76135435","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}
The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.
{"title":"PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI","authors":"Ninis Nur Solichah, Isnalita, Noorlailie Soewarno","doi":"10.31093/jraba.v4i2.179","DOIUrl":"https://doi.org/10.31093/jraba.v4i2.179","url":null,"abstract":"The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45430688","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4601
E. Nainggolan, Ikhsan Abdullah
{"title":"Pengaruh Dana Pihak Ketiga dan Likuiditas Terhadap Profitabilitas Bank Milik Pemerintah tahun 2015 – 2018","authors":"E. Nainggolan, Ikhsan Abdullah","doi":"10.30596/jrab.v19i2.4601","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4601","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"275 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73742318","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4759
Arnida Wahyuni Lubis
{"title":"Minat Belajar Mahasiswa Mempelajari Ilmu Akuntansi (Studi Kasus: Mahasiswa FEBI Jurusan Akuntansi Syariah ) Universitas Islam Negeri Sumatera Utara","authors":"Arnida Wahyuni Lubis","doi":"10.30596/jrab.v19i2.4759","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4759","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74819846","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4680
syamsul bahri, Listiorini Listiorini
{"title":"Pengaruh Persepsi Kegunaa, Persepsi Kemudahan, Persepsi Keamanan dan Kerahasiaan dan Persepsi Kecepatan Terhadap Minat Wajib Pajak dalam Menggunakan E-Filing pada KPP Pratama Binjai","authors":"syamsul bahri, Listiorini Listiorini","doi":"10.30596/jrab.v19i2.4680","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4680","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87121531","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4753
Roni Parlindungan Sipahutar, Surya Sanjaya
{"title":"PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN RESTORAN, HOTEL DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Roni Parlindungan Sipahutar, Surya Sanjaya","doi":"10.30596/jrab.v19i2.4753","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4753","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86567040","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4751
Puja Rizqy Ramadhan, S. S. Batubara, Zuhdi Zakwan
Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh arus kas operasi dan debt to equity ratio secara parsial dan secara simultan terhadap expected return pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Penelitian ini menggunakan jenis penelitian assosiatif kuantitatif. Teknik analisis data yang digunakan yaitu uji asumsi klasik, uji regresi linier berganda, dan koefisien determinasi ( Adjusted R Square ). Dasar pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 24 perusahaan. Hasil penelitian secara parsial menunjukan arus kas operasi tidak berpengaruh signifikan terhadap expected return sedangkan debt to equity ratio berpengaruh signifikan terhadap expected retrun . Secara simultan, arus kas operasi dan debt to equity ratio berpengaruh signifikan terhadap expected return. Hal tersebut dapat dilihat pada hasil koefisien determinasi ( Adjuste d R Square ) yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 18,0%. Sedangkan sisanya 82,0% dijelaskan oleh variabel lainnya yang tidak dimasukan dalam model regresi.
本研究的目的是通过经验证明现金流动流动的影响，并以部分和同时的名义确定与印尼证券交易所上市的LQ-45公司的预期回归。这项研究是针对2018年至2018年在印尼证券交易所注册的LQ-45公司进行的。本研究采用定量酸化研究类型。使用的数据分析技术包括经典假设测试、多重线性回归测试和确定系数(Adjusted R Square)。本研究采用采样样法的基础，采样量共有24家公司。部分研究表明，现金流运行对预期回归没有重大影响，而债务对预期收益也没有重大影响。与此同时，现金流的运行和债务对预期回报产生了重大影响。这可以在确定性系数(Adjuste d R Square)上看到，这意味着可以由独立变量解释的可变性为18.0%。而剩下的82.0%是由其他不包括回归模型的变量定义的。
{"title":"Analisis Determinan Expected Return pada Perusahaan LQ-45 Bursa Efek Indonesia","authors":"Puja Rizqy Ramadhan, S. S. Batubara, Zuhdi Zakwan","doi":"10.30596/jrab.v19i2.4751","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4751","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh arus kas operasi dan debt to equity ratio secara parsial dan secara simultan terhadap expected return pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Penelitian ini menggunakan jenis penelitian assosiatif kuantitatif. Teknik analisis data yang digunakan yaitu uji asumsi klasik, uji regresi linier berganda, dan koefisien determinasi ( Adjusted R Square ). Dasar pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 24 perusahaan. Hasil penelitian secara parsial menunjukan arus kas operasi tidak berpengaruh signifikan terhadap expected return sedangkan debt to equity ratio berpengaruh signifikan terhadap expected retrun . Secara simultan, arus kas operasi dan debt to equity ratio berpengaruh signifikan terhadap expected return. Hal tersebut dapat dilihat pada hasil koefisien determinasi ( Adjuste d R Square ) yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabel independen sebesar 18,0%. Sedangkan sisanya 82,0% dijelaskan oleh variabel lainnya yang tidak dimasukan dalam model regresi.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90728526","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4599
Surya Sanjaya, Roni Parlindungan Sipahutar
This research aims to determine the influence of current ratio of return on assets, knowing the influence of debt to asset ratio to return on assets, knowing the impact of total asset turnover against return on assets, and knowing and analyzing the current ratio, debt to asset ratio and total asset turnover against the return on assets of automotive companies and their components listed on the Indonesia Stock Exchange. This research uses a type of associative research. The research was conducted on automotive companies and their components listed on the Indonesia Stock Exchange (IDX) by verifying companies listing in the Indonesia stock exchange, especially automotive companies and their components in 2012-2016. The population used in this research is all automotive companies and their components listed on the Indonesia Stock Exchange (IDX) during 2012 to 2016 which are 13 companies. Samples taken in this study were 10 samples of automotive companies and their components listed on the Indonesia Stock Exchange. In this study the model and technique of data analysis used a double linear regression approach.
{"title":"Pengaruh Current Ratio, Debt to Asset Ratio dan Total Asset Turnover terhadap Return on Asset pada Perusahaan Otomotif dan Komponennya yang Terdaftar di Bursa Efek Indonesia","authors":"Surya Sanjaya, Roni Parlindungan Sipahutar","doi":"10.30596/jrab.v19i2.4599","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4599","url":null,"abstract":"This research aims to determine the influence of current ratio of return on assets, knowing the influence of debt to asset ratio to return on assets, knowing the impact of total asset turnover against return on assets, and knowing and analyzing the current ratio, debt to asset ratio and total asset turnover against the return on assets of automotive companies and their components listed on the Indonesia Stock Exchange. This research uses a type of associative research. The research was conducted on automotive companies and their components listed on the Indonesia Stock Exchange (IDX) by verifying companies listing in the Indonesia stock exchange, especially automotive companies and their components in 2012-2016. The population used in this research is all automotive companies and their components listed on the Indonesia Stock Exchange (IDX) during 2012 to 2016 which are 13 companies. Samples taken in this study were 10 samples of automotive companies and their components listed on the Indonesia Stock Exchange. In this study the model and technique of data analysis used a double linear regression approach.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88113044","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4852
Leni Deli
{"title":"Dampak Kualitas Pelayanan Dan Efektivitas Pengawasan Terhadap Kepatuhan Wajib Pajak Badan Dengan Kompetensi Sebagai Variabel Moderating Pada Kantor Pelayanan Pajak Pratama Medan Polonia Kota Medan","authors":"Leni Deli","doi":"10.30596/jrab.v19i2.4852","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4852","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84938372","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 : 2019-09-30DOI: 10.30596/jrab.v19i2.4752
Riva Ubar Harahap, Khairul Anwar Pulungan
{"title":"Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Salah Saji Material pada Kantor Akuntan Publik di Kota Medan","authors":"Riva Ubar Harahap, Khairul Anwar Pulungan","doi":"10.30596/jrab.v19i2.4752","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4752","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81876814","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：