Pub Date : 2022-08-27DOI: 10.24905/permana.v14i2.243
Dewi Indriasih, Aminul Fajri, Rissa Rosita
All taxpayers are required to file a tax return (SPT) for their tax reporting. A method of submitting electronic tax returns (SPT) online in real time via the Internet on the Directorate General of Taxes website is E-Filing. This study aimed to determine and the relationship between subjective norms, understanding of tax regulations, ease of use, security and information technology readiness of the use of E-Filing. This quantitative research used a descriptive method. The data used is primary data obtained after questionnaires distributated using a sampling technique by accidental sampling. Obtained 100 respondents of individual taxpayers registered as a sample at KPP Pratama Tegal. Data analyzed by SPSS (Statistical Package for the Social Science) version 22 with multiple linear regression analysis technique. The results from this research showed that subjective norms, understanding of tax regulations, the usefulness of information technology, and the readiness of information technology were related to the usability E-Filing. While the information technology security variable is not related to the usability E-Filing.
所有纳税人都必须提交纳税申报表(SPT)进行纳税申报。通过互联网在税务总局网站上实时在线提交电子纳税申报表的一种方法是电子申报。本研究旨在确定电子申报使用的主观规范、对税收法规的理解、易用性、安全性和信息技术成熟度之间的关系。本定量研究采用描述性方法。使用的数据是通过随机抽样的抽样技术发放问卷后获得的原始数据。获得了在KPP Pratama legal登记的个人纳税人的100名回答者作为样本。数据分析采用SPSS (Statistical Package for Social Science)第22版，采用多元线性回归分析技术。研究结果表明，主观规范、对税收法规的理解、信息技术的有用性和信息技术的准备程度与电子申报的可用性有关。而信息技术安全变量与电子备案的可用性无关。
{"title":"Determinan Penggunaan e-Filing pada WPOP KPP Pratama Tegal","authors":"Dewi Indriasih, Aminul Fajri, Rissa Rosita","doi":"10.24905/permana.v14i2.243","DOIUrl":"https://doi.org/10.24905/permana.v14i2.243","url":null,"abstract":"All taxpayers are required to file a tax return (SPT) for their tax reporting. A method of submitting electronic tax returns (SPT) online in real time via the Internet on the Directorate General of Taxes website is E-Filing. This study aimed to determine and the relationship between subjective norms, understanding of tax regulations, ease of use, security and information technology readiness of the use of E-Filing. This quantitative research used a descriptive method. The data used is primary data obtained after questionnaires distributated using a sampling technique by accidental sampling. Obtained 100 respondents of individual taxpayers registered as a sample at KPP Pratama Tegal. Data analyzed by SPSS (Statistical Package for the Social Science) version 22 with multiple linear regression analysis technique. The results from this research showed that subjective norms, understanding of tax regulations, the usefulness of information technology, and the readiness of information technology were related to the usability E-Filing. While the information technology security variable is not related to the usability E-Filing.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130009414","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 : 2022-08-27DOI: 10.24905/permana.v14i2.218
Yuana Khoirunisa, Agus Wahyudin
This study aims to analyze the effect of thin capitalization, debt covenants, and tunneling incentives on transfer pricing with the audit committee as the moderating variable. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 170 companies. The data analysis method used is moderated analysis regression with the IBM SPSS 24 tool. The result show that thin capitalization has a significant positive effect on transfer pricing, debt covenants have no significant effect on transfer pricing, and tunneling incentives have no effect on transfer pricing. The audit committee was unable to significantly moderate the relationship between thin capatalization and transfer pricing and was also unable to significanlty moderate the relationship between debt covenants and tranfer pricing, however, the audit committee was able to strengthen the relationship between tunneling incentives and transfer pricing.
{"title":"Analisis Pengaruh Thin Capitalization, Debt Covenant, dan Tunneling Incentive terhadap Transfer Pricing dengan Komite Audit Sebagai Variabel Moderating","authors":"Yuana Khoirunisa, Agus Wahyudin","doi":"10.24905/permana.v14i2.218","DOIUrl":"https://doi.org/10.24905/permana.v14i2.218","url":null,"abstract":"This study aims to analyze the effect of thin capitalization, debt covenants, and tunneling incentives on transfer pricing with the audit committee as the moderating variable. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 170 companies. The data analysis method used is moderated analysis regression with the IBM SPSS 24 tool. The result show that thin capitalization has a significant positive effect on transfer pricing, debt covenants have no significant effect on transfer pricing, and tunneling incentives have no effect on transfer pricing. The audit committee was unable to significantly moderate the relationship between thin capatalization and transfer pricing and was also unable to significanlty moderate the relationship between debt covenants and tranfer pricing, however, the audit committee was able to strengthen the relationship between tunneling incentives and transfer pricing.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116722336","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 : 2022-08-27DOI: 10.24905/permana.v14i2.239
Mudrikah, Sabeli Aliya
This study aims to determine how much influence work from home and work environment have on performance during the pandemic at PT. Jasaraharja Putera Palembang Branch. This type of research is quantitative research using multiple regression analysis techniques, classical assumption test, validity and reliability testing, hypothesis testing through t and f tests, and correlation coefficient analysis and determination. From the results of this study is the effect of work from home partially significant effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of 2.487 > ttable of 2.026 with a significance of 0.018 <0.05, it can be concluded that partially there is a significant positive effect between work from home on performance. The influence of the work environment partially has no effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of -0.645 < ttable of 0.026 with a significance level of 0.523 > 0.05. The work from home and work environment variables have a significant effect simultaneously (simultaneously) on the performance dependent variable with a value of fcount 9.612 > ftable 3.25 with a significance value of 0.00 < 0.05. Based on the coefficient of determination R Square (R) of 0.342 or 34.2%, it means that the contribution of the influence of work from home (X1) and the work environment (X2) to performance (Y) is 34.2% and the rest (100% - 34, 2%) 65.8% influenced by other factors not examined.
{"title":"Pengaruh Work From Home dan Lingkungan Kerja Terhadap Kinerja Selama Pandemi di PT. Jasaraharja Putera","authors":"Mudrikah, Sabeli Aliya","doi":"10.24905/permana.v14i2.239","DOIUrl":"https://doi.org/10.24905/permana.v14i2.239","url":null,"abstract":"This study aims to determine how much influence work from home and work environment have on performance during the pandemic at PT. Jasaraharja Putera Palembang Branch. This type of research is quantitative research using multiple regression analysis techniques, classical assumption test, validity and reliability testing, hypothesis testing through t and f tests, and correlation coefficient analysis and determination. From the results of this study is the effect of work from home partially significant effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of 2.487 > ttable of 2.026 with a significance of 0.018 <0.05, it can be concluded that partially there is a significant positive effect between work from home on performance. The influence of the work environment partially has no effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of -0.645 < ttable of 0.026 with a significance level of 0.523 > 0.05. The work from home and work environment variables have a significant effect simultaneously (simultaneously) on the performance dependent variable with a value of fcount 9.612 > ftable 3.25 with a significance value of 0.00 < 0.05. Based on the coefficient of determination R Square (R) of 0.342 or 34.2%, it means that the contribution of the influence of work from home (X1) and the work environment (X2) to performance (Y) is 34.2% and the rest (100% - 34, 2%) 65.8% influenced by other factors not examined.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131432746","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 : 2022-08-27DOI: 10.24905/permana.v14i2.234
Angelina Valensia, Candy
Penelitian bertujuan untuk menginvestigasi seberapa besar loyalitas dari sebuah merek yang dipengaruhi oleh brand image, perceived quality dan brand awareness. Objek penelitian yang diambil adalah salah satu merek internasional yang cukup terkenal di Indonesia yaitu Starbucks. Penelitian kali ini akan membahas mengenai seberapa besar kesetiaan konsumen terhadap Starbucks yang sudah terdengar tidak asing lagi dan banyak sudah mengenali merek tersebut dimana menjual minuman kopi dengan harga yang lumayan tinggi dibandingkan kopi lain dikarenakan kekuatan dari brand. Banyak sekali peminat dari Starbucks bahkan para wisatawan asing cenderung membeli merek tersebut di negara mana pun dikarenakan Starbucks sudah terkenal mendunia. Brand loyalty adalah salah satu preferensi yang mempengaruhi konsumen untuk membeli suatu produk secara berulang terus menerus. Lokasi penelitian dilaksanakan di Starbucks yang berada di Kota Batam. Metode pengambilan sampel diambil tidak secara acak sebanyak 191 responden. Hasil yang ditemukan bahwa adanya hubungan signifikan antara brand image, perceived quality dan brand awareness terhadap brand loyalty. Sedangkan perceived quality dan brand awareness berhasil dimediasikan oleh customer satisfaction.
{"title":"Pengaruh dari Brand Image, Perceived Quality, dan Brand Awareness Terhadap Customer Satisfaction dan Brand Loyalty Starbucks","authors":"Angelina Valensia, Candy","doi":"10.24905/permana.v14i2.234","DOIUrl":"https://doi.org/10.24905/permana.v14i2.234","url":null,"abstract":"Penelitian bertujuan untuk menginvestigasi seberapa besar loyalitas dari sebuah merek yang dipengaruhi oleh brand image, perceived quality dan brand awareness. Objek penelitian yang diambil adalah salah satu merek internasional yang cukup terkenal di Indonesia yaitu Starbucks. Penelitian kali ini akan membahas mengenai seberapa besar kesetiaan konsumen terhadap Starbucks yang sudah terdengar tidak asing lagi dan banyak sudah mengenali merek tersebut dimana menjual minuman kopi dengan harga yang lumayan tinggi dibandingkan kopi lain dikarenakan kekuatan dari brand. Banyak sekali peminat dari Starbucks bahkan para wisatawan asing cenderung membeli merek tersebut di negara mana pun dikarenakan Starbucks sudah terkenal mendunia. Brand loyalty adalah salah satu preferensi yang mempengaruhi konsumen untuk membeli suatu produk secara berulang terus menerus. Lokasi penelitian dilaksanakan di Starbucks yang berada di Kota Batam. Metode pengambilan sampel diambil tidak secara acak sebanyak 191 responden. Hasil yang ditemukan bahwa adanya hubungan signifikan antara brand image, perceived quality dan brand awareness terhadap brand loyalty. Sedangkan perceived quality dan brand awareness berhasil dimediasikan oleh customer satisfaction.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"300 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121076431","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 : 2022-08-27DOI: 10.24905/permana.v14i2.232
Noormalita Primandaru, Ivana Oktarina Sopacua
Kebocoran serta potensi pengenaan Pajak Penghasilan serta Pajak Pertambahan Nilai terhadap pelaku usaha online di marketplace yang sedang berkembang pesat di Indonesia dewasa ini sudah seharusnya mendapat perhatian yang sangat serius bagi pemerintah Indonesia. Hal ini dapat dilihat dari besarnya potensi kebocoran pajak dari sektor jual-beli online tersebut. Terdapat berbagai masalah yang terjadi dalam transaksi online yang akan dibahas dalam penelitian ini, antara lain peraturan perpajakan mengenai transaksi online di Indonesia masih belum diatur secara maksimal dan khusus mengenai pengenaan pajak terhadap transaksi di marketplace, sehingga hal tersebut menjadi sebuah kekosongan petensi pajak yang dapat diserap oleh pemerintah di Indonesia. Penulisan jurnal ilmiah ini bertujuan untuk mengetahui bagaimana potensi kebocoran serta pendapatan negara melalui pengenaan pajak Pajak Penghasilan serta/atau Pajak Pertambahan Nilai terhadap transaksi jual-beli secara online di marketplace Indonesia. Metode analisis yang digunakan merupakan pendekatan perundang-undangan (Statute Approach) dan juga pendekatan analisis konsep hukum (Analitical Conceptual Approach). Adapun akar hukum yang diaplikasikan berbentuk hukum primer, sekunder, serta tersier. Potensi kebocoran serta pengenaan pajak akan transaksi jual-beli online pada marketplace di Indonesia amat besar, terdapat beberapa faktor penghambat pemerintah dalam penarikan pajak terhadap pelaku jual-beli di marketplace baik secara faktor hukum, faktor pemerintah maupun pelaku usaha online sebagai wajib pajak. Pemerintah sudah seharusnya menciptakan aturan secara distingtif yang menyinggung hal tersebut sehingga dapat memanfaatkan potensi pajak serta meminimalisir kebocoran pajak negara dengan baik.
{"title":"Potensi Kebocoran Pengenaan Pajak Terhadap Transaksi Jual-Beli Online pada Marketplace di Indonesia","authors":"Noormalita Primandaru, Ivana Oktarina Sopacua","doi":"10.24905/permana.v14i2.232","DOIUrl":"https://doi.org/10.24905/permana.v14i2.232","url":null,"abstract":"Kebocoran serta potensi pengenaan Pajak Penghasilan serta Pajak Pertambahan Nilai terhadap pelaku usaha online di marketplace yang sedang berkembang pesat di Indonesia dewasa ini sudah seharusnya mendapat perhatian yang sangat serius bagi pemerintah Indonesia. Hal ini dapat dilihat dari besarnya potensi kebocoran pajak dari sektor jual-beli online tersebut. Terdapat berbagai masalah yang terjadi dalam transaksi online yang akan dibahas dalam penelitian ini, antara lain peraturan perpajakan mengenai transaksi online di Indonesia masih belum diatur secara maksimal dan khusus mengenai pengenaan pajak terhadap transaksi di marketplace, sehingga hal tersebut menjadi sebuah kekosongan petensi pajak yang dapat diserap oleh pemerintah di Indonesia. Penulisan jurnal ilmiah ini bertujuan untuk mengetahui bagaimana potensi kebocoran serta pendapatan negara melalui pengenaan pajak Pajak Penghasilan serta/atau Pajak Pertambahan Nilai terhadap transaksi jual-beli secara online di marketplace Indonesia. Metode analisis yang digunakan merupakan pendekatan perundang-undangan (Statute Approach) dan juga pendekatan analisis konsep hukum (Analitical Conceptual Approach). Adapun akar hukum yang diaplikasikan berbentuk hukum primer, sekunder, serta tersier. Potensi kebocoran serta pengenaan pajak akan transaksi jual-beli online pada marketplace di Indonesia amat besar, terdapat beberapa faktor penghambat pemerintah dalam penarikan pajak terhadap pelaku jual-beli di marketplace baik secara faktor hukum, faktor pemerintah maupun pelaku usaha online sebagai wajib pajak. Pemerintah sudah seharusnya menciptakan aturan secara distingtif yang menyinggung hal tersebut sehingga dapat memanfaatkan potensi pajak serta meminimalisir kebocoran pajak negara dengan baik.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115339850","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 : 2022-08-27DOI: 10.24905/permana.v14i2.235
M. Sujarwo, S. Sumarno, Tabrani Tabrani
This research aims to find out how far promotional mix strategies such as advertising, personal selling and sales promotion variables have been implemented in minimarkets / supermarkets in Tegal City so as to increase the number of customers. The sample used in this study was 231 respondents as customers spread across several minimarkets / supermarkets in Tegal City. Respondents answered questionnaire questions distributed at minimarkets / supermarkets in Tegal City. Respondents answered closed-door questions that were then processed using multiple regression tests with IBM SPSS Statitistic 22 analysis tool. The results showed that all the variables in this study such as sales promotion, advertising and personal selling had a positive and significant influence on the increase in the number of customers in minimarkets / supermarkets in Tegal City. Should minimarkets / supermarkets in Tegal City in order to increase more vociferous promotions such as providing attractive discounts, giving gifts, high advertising intensity and approaching customers who are troubled in finding certain products and handling their complaints well.
{"title":"Implementasi Strategi Promotional Mix untuk Meningkatkan Pelanggan Pada Minimarket/ Swalayan di Kota Tegal","authors":"M. Sujarwo, S. Sumarno, Tabrani Tabrani","doi":"10.24905/permana.v14i2.235","DOIUrl":"https://doi.org/10.24905/permana.v14i2.235","url":null,"abstract":"This research aims to find out how far promotional mix strategies such as advertising, personal selling and sales promotion variables have been implemented in minimarkets / supermarkets in Tegal City so as to increase the number of customers. The sample used in this study was 231 respondents as customers spread across several minimarkets / supermarkets in Tegal City. Respondents answered questionnaire questions distributed at minimarkets / supermarkets in Tegal City. Respondents answered closed-door questions that were then processed using multiple regression tests with IBM SPSS Statitistic 22 analysis tool. The results showed that all the variables in this study such as sales promotion, advertising and personal selling had a positive and significant influence on the increase in the number of customers in minimarkets / supermarkets in Tegal City. Should minimarkets / supermarkets in Tegal City in order to increase more vociferous promotions such as providing attractive discounts, giving gifts, high advertising intensity and approaching customers who are troubled in finding certain products and handling their complaints well.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121911434","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 : 2022-08-27DOI: 10.24905/permana.v14i2.242
Nurul Mahmudah, Yusri Anis Faidah
The more advanced development of Indonesia is expected to be in line with the existence of economic development in terms of small micro and medium enterprises. This cannot be denied by the growing development of various types of small and medium enterprises in Indonesia, especially in Central Java. One of many government's efforts is to increase income in that aim to improve the welfare of society, the role of UKM is very much needed with the development of UKM in Central Java, especially in Brebes district. It is proving that the domestic market share ranging from low to medium-sized economies can be absorbed. One of the problems faced by UKM is preparing simple financial reports. It is because UKM is required to be able to understand simple financial reports systematically, the existence of an android application model "UKM Accounting" is able to help UKM problems in preparing simple financial reports. Therefore, this study is related to the model and application of the android application "UKM Accounting" which is used in compiling simple financial reports on UKM in Brebes Regency. The purpose of this study is to apply a simple financial reporting model using the android application "UKM accounting" for UKM in Brebes Regency. The subjects in this study were UKM in Brebes Regency. This study used descriptive analysis with a qualitative approach obtained from observations and interviews with UKM in Brebes Regency. The collected data were interpreted in the application of a simple financial reporting model using the android application "UKM Accounting" which is used by UKM in preparing financial reports.
{"title":"Model Laporan Keuangan Sederhana Dengan Menggunakan Aplikasi Android Akuntansi UKM Pada UKM di Kabupaten Brebes","authors":"Nurul Mahmudah, Yusri Anis Faidah","doi":"10.24905/permana.v14i2.242","DOIUrl":"https://doi.org/10.24905/permana.v14i2.242","url":null,"abstract":"The more advanced development of Indonesia is expected to be in line with the existence of economic development in terms of small micro and medium enterprises. This cannot be denied by the growing development of various types of small and medium enterprises in Indonesia, especially in Central Java. One of many government's efforts is to increase income in that aim to improve the welfare of society, the role of UKM is very much needed with the development of UKM in Central Java, especially in Brebes district. It is proving that the domestic market share ranging from low to medium-sized economies can be absorbed. One of the problems faced by UKM is preparing simple financial reports. It is because UKM is required to be able to understand simple financial reports systematically, the existence of an android application model \"UKM Accounting\" is able to help UKM problems in preparing simple financial reports. Therefore, this study is related to the model and application of the android application \"UKM Accounting\" which is used in compiling simple financial reports on UKM in Brebes Regency. The purpose of this study is to apply a simple financial reporting model using the android application \"UKM accounting\" for UKM in Brebes Regency. The subjects in this study were UKM in Brebes Regency. This study used descriptive analysis with a qualitative approach obtained from observations and interviews with UKM in Brebes Regency. The collected data were interpreted in the application of a simple financial reporting model using the android application \"UKM Accounting\" which is used by UKM in preparing financial reports.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131451011","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 goal of this research is to analyze the determinants of stock return disclosure of mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. In processing the data, this research uses the SPSS 26 program and uses a multiple regression model to verify the relationship between dependent and independent variables. The independent variables profitability ratio (ROA, ROE, ROI), debt to equity ratio (DER), total asset turnover (TATO), oil price and exchange rate. The results of this research shows that profitability ratio (ROA, ROE, ROI) have no effect on stock return, DER in the ROA equation model has no effect on stock returns. Meanwhile, DER in the ROE and ROI equations has a negative effect on stock returns. TATO has no effect on mining company stock returns in all equation models. FOREX / Exchange rate has a negative effect on stock returns of mining companies in all equation models.
{"title":"Determinan Return Saham Sektor Industri Pertambangan di Indonesia","authors":"Aditya Aliyuna, Mahardika Perdanaputra, Hersugondo","doi":"10.24905/permana.v14i1.193","DOIUrl":"https://doi.org/10.24905/permana.v14i1.193","url":null,"abstract":"The goal of this research is to analyze the determinants of stock return disclosure of mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. In processing the data, this research uses the SPSS 26 program and uses a multiple regression model to verify the relationship between dependent and independent variables. The independent variables profitability ratio (ROA, ROE, ROI), debt to equity ratio (DER), total asset turnover (TATO), oil price and exchange rate. The results of this research shows that profitability ratio (ROA, ROE, ROI) have no effect on stock return, DER in the ROA equation model has no effect on stock returns. Meanwhile, DER in the ROE and ROI equations has a negative effect on stock returns. TATO has no effect on mining company stock returns in all equation models. FOREX / Exchange rate has a negative effect on stock returns of mining companies in all equation models.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124639386","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 : 2022-02-28DOI: 10.24905/permana.v14i1.180
Karina Ayu Susanti, Supatmi
Penelitian ini bertujuan untuk mengetahui dampak rasio finansial terhadap return saham dan kebijakan dividen. Sampel penelitian adalah 66 perusahaan manufaktur yang terdaftar di BEI periode 2016-2019 yang ditentukan dengan purposive sampling. Rasio finansial yang digunakan adalah rasio likuiditas yang diproksikan dengan current ratio, rasio leverage yang diproksikan dengan debt to equity ratio, rasio aktivitas yang diproksikan dengan total asset turnover, dan rasio profitabilitas yang diproksikan dengan return on equity. Data penelitian ini adalah data panel yang diolah menggunakan Eviews dengan estimasi model regresi regresi Fixed Effect Model untuk pengujian variabel dependen return saham dan regresi data panel EGLS (Cross-section Weight) untuk pengujian variabel dependen kebijakan dividen. Hasil penelitian menunjukan bahwa rasio profitabilitas berpengaruh positif terhadap return saham dan kebijakan dividen namun rasio likuiditas tidak berpengaruh. Rasio leverage berpengaruh positif terhadap return saham dan berpengaruh negatif terhadap kebijakan dividen. Sementara itu, rasio aktivitas berpengaruh positif terhadap kebijakan dividen dan tidak berpengaruh terhadap return saham. Hasil penelitian ini secara umum mengkonfirmasi teori sinyal bahwa rasio keuangan mampu memberikan petunjuk bagi investor guna menilai prospek perusahaan.
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Pub Date : 2022-02-28DOI: 10.24905/permana.v14i1.175
Kelvin Harly, Linda Kusuma
Abstrak Perusahaan perlu mengamati penggunaan metode green marketing sebagai salah satu cara dalam membangun citra merek, serta penting untuk memperhatikan kualitas produk perusahaan. Green marketing dan kualitas produk merupakan aspek penting bagi mahasiswa dalam melakukan penilaian terhadap citra merek. Tujuan dalam penelitian ini ialah ingin mengetahui pengaruh green marketing terdapat citra merek, serta kualitas produk sebagai moderasi. Sampel dalam penelitian ini sebanyak 100 mahasiswa UKSW dengan menggunakan purposive sampling sebagai pemilihan sampel. Penelitian ini menunjukan bahwa green marketing berpengaruh terhadap citra merek, serta kualitas produk mempeharuhi kedua hubungan variabel tersebut. Kata kunci: Citra Merek, Kualitas Produk, Green Marketing. Abstract Companies need to observe green marketing methods as a way to build a brand image, because it is important to observing the quality of the company's products. Green marketing and product quality are important aspects for students in assessing brand image. This study aimed to determine the impact of green marketing to brand image, and product quality as a moderation of green marketing and product quality. This research indicate that green marketing has a positive effect on brand image and product quality is proven to moderate both variable relationships. Keywords: Brand Image, Product Quality, Green Marketing.
{"title":"Pengaruh Green Marketing terhadap Citra Merek Perusahaan Ades dengan Kualitas Produk Sebagai Moderasi","authors":"Kelvin Harly, Linda Kusuma","doi":"10.24905/permana.v14i1.175","DOIUrl":"https://doi.org/10.24905/permana.v14i1.175","url":null,"abstract":"Abstrak \u0000Perusahaan perlu mengamati penggunaan metode green marketing sebagai salah satu cara dalam membangun citra merek, serta penting untuk memperhatikan kualitas produk perusahaan. Green marketing dan kualitas produk merupakan aspek penting bagi mahasiswa dalam melakukan penilaian terhadap citra merek. Tujuan dalam penelitian ini ialah ingin mengetahui pengaruh green marketing terdapat citra merek, serta kualitas produk sebagai moderasi. Sampel dalam penelitian ini sebanyak 100 mahasiswa UKSW dengan menggunakan purposive sampling sebagai pemilihan sampel. Penelitian ini menunjukan bahwa green marketing berpengaruh terhadap citra merek, serta kualitas produk mempeharuhi kedua hubungan variabel tersebut. \u0000Kata kunci: Citra Merek, Kualitas Produk, Green Marketing. \u0000Abstract \u0000Companies need to observe green marketing methods as a way to build a brand image, because it is important to observing the quality of the company's products. Green marketing and product quality are important aspects for students in assessing brand image. This study aimed to determine the impact of green marketing to brand image, and product quality as a moderation of green marketing and product quality. This research indicate that green marketing has a positive effect on brand image and product quality is proven to moderate both variable relationships. \u0000Keywords: Brand Image, Product Quality, Green Marketing.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121477856","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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