This study aims to analyze the accounting conservatism of the value of equity, whether managerial ownership is able to strengthen the relationship of accounting conservatism affect the value of equity in 8 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from the period 2014 to 2017. The sampling method is done by purposive sampling The data used is obtained from data contained in the Indonesia Stock Exchange. Data analysis method in this research uses Moderation multiple linear regression. The results of this study indicate that: Conservatism Accounting Variables (X1). Assessment of Equity (Y) and Managerial Ownership as a moderating variable. Accounting conservatism has a significant effect on the valuation of equity because the sig value of 0.028 is smaller than 0.05. Managerial ownership has a significant effect on the valuation of equity because the sig value of 0.049 is smaller than 0.05. The moderating variable significantly influences the assessment of equity because the sig value of 0.016 is smaller than 0.05.
{"title":"Pengaruh Akuntansi Konservatisme terhadap Penilaian Equitas dengan Kepemilikan Manajerial sebagai Variabel Moderasi","authors":"Delory Nancy Meyla","doi":"10.37034/jems.v5i2.11","DOIUrl":"https://doi.org/10.37034/jems.v5i2.11","url":null,"abstract":"This study aims to analyze the accounting conservatism of the value of equity, whether managerial ownership is able to strengthen the relationship of accounting conservatism affect the value of equity in 8 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from the period 2014 to 2017. The sampling method is done by purposive sampling The data used is obtained from data contained in the Indonesia Stock Exchange. Data analysis method in this research uses Moderation multiple linear regression. The results of this study indicate that: Conservatism Accounting Variables (X1). Assessment of Equity (Y) and Managerial Ownership as a moderating variable. Accounting conservatism has a significant effect on the valuation of equity because the sig value of 0.028 is smaller than 0.05. Managerial ownership has a significant effect on the valuation of equity because the sig value of 0.049 is smaller than 0.05. The moderating variable significantly influences the assessment of equity because the sig value of 0.016 is smaller than 0.05.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130213194","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}
This study aims to determine the effect of financial performance and company size on CSR disclosure either partially or simultaneously. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2012-2017. The population in this study are all BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2017 as many as 20 companies. The number of companies sampled in this study were 14 companies during the study period, from 2012-2017 using the purposive sampling metho The analytical method used is multiple linear regression analysis and the coefficient of determination. Hypothesis testing uses the t test and the F test. The results showed that: 1. Financial performance had a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 2. The size of the company has a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 3. The contribution of financial performance and company size to CSR disclosures is 43.9% while the remaining 56.1% is influenced by other variables such as managerial ownership, institutional ownership, leverage and others.
{"title":"Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Pengungkapan CSR pada Perusahaan Bumn yang Listed di BEI Periode 2012-2017","authors":"N. Yanti, Nova Begawati","doi":"10.37034/jems.v5i2.13","DOIUrl":"https://doi.org/10.37034/jems.v5i2.13","url":null,"abstract":"This study aims to determine the effect of financial performance and company size on CSR disclosure either partially or simultaneously. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2012-2017. The population in this study are all BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2017 as many as 20 companies. The number of companies sampled in this study were 14 companies during the study period, from 2012-2017 using the purposive sampling metho The analytical method used is multiple linear regression analysis and the coefficient of determination. Hypothesis testing uses the t test and the F test. The results showed that: 1. Financial performance had a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 2. The size of the company has a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 3. The contribution of financial performance and company size to CSR disclosures is 43.9% while the remaining 56.1% is influenced by other variables such as managerial ownership, institutional ownership, leverage and others.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124246774","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}
Manage recei vables gi ven, which can be seen from the ratio of receivables activity where this ratio meas ures the effectiveness of the company in collecting recei vables. The recei vable activity ratio consists of recei vables turnover and t he average peri od of collection of recei vables. This type of research is a simple applied research with quantitative descriptive analysis technique that describes the level of receivables turnover and the effectiveness of collecting receivables PT.PLN (Persero) Lubuk Alung Customer Service Unit. The data in this study uses secondary data in the form of an overview report of the balance of receivables obtained indirectly from the object of research. Based on the results of the study, it was found that in 2019, the receivable turnover rate of PT PLN (Persero) Lubuk Alung Customer Service Unit in the first quarter of the receivables turnover was 4 times and the receivables collection period was 10 days, the second quarter the receivables turnover was 3 times and the collection period was 10 days. 12 days, 3rd quarter of receivables collection and collection period of 13 days, 4th quarter of receivables collection 3 times and collection period of 11 days. The effectiveness of the receivables turnover of PT PLN (Persero) Lubuk Alung Customer Service Unit in collecting receivables is quite good because it is still under the conditions determined by the company between 10-15 days.
{"title":"Analisis Tingkat Perputaran Piutang pada PT.PLN (Persero) Unit Layanan Pelanggan (ULP) Lubuk Alung Tahun 2019","authors":"Z. Zulhendra","doi":"10.37034/jems.v5i2.15","DOIUrl":"https://doi.org/10.37034/jems.v5i2.15","url":null,"abstract":"Manage recei vables gi ven, which can be seen from the ratio of receivables activity where this ratio meas ures the effectiveness of the company in collecting recei vables. The recei vable activity ratio consists of recei vables turnover and t he average peri od of collection of recei vables. This type of research is a simple applied research with quantitative descriptive analysis technique that describes the level of receivables turnover and the effectiveness of collecting receivables PT.PLN (Persero) Lubuk Alung Customer Service Unit. The data in this study uses secondary data in the form of an overview report of the balance of receivables obtained indirectly from the object of research. Based on the results of the study, it was found that in 2019, the receivable turnover rate of PT PLN (Persero) Lubuk Alung Customer Service Unit in the first quarter of the receivables turnover was 4 times and the receivables collection period was 10 days, the second quarter the receivables turnover was 3 times and the collection period was 10 days. 12 days, 3rd quarter of receivables collection and collection period of 13 days, 4th quarter of receivables collection 3 times and collection period of 11 days. The effectiveness of the receivables turnover of PT PLN (Persero) Lubuk Alung Customer Service Unit in collecting receivables is quite good because it is still under the conditions determined by the company between 10-15 days.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120906603","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 is to know: 1) comparison of financial performance between conventional Bank (BRI) and Bank Syari'ah (Bank Panin Syari'ah) listed in BEI period 2011-2015 seen from financial liquidity ratio (Quick Ratio, LDR), ratio solvability (CAR), and Rentability ratio (ROA, BOPO and NPM). 2) Differences in the financial performance of conventional banks (BRI) and Bank Syari'ah (Panin Bank Syari'ah). The population in this research is Bank Rakyat Indonesia and Bank Panin Syari'ah. The sample is the financial statements of the two banks from 2011-2015. The analysis method used is the analysis of liquidity ratio, solvability and Rentabilitas. Hypothesis test using two different test average (independent sample t- test). The results show that quick ratio, LDR, CAR, ROA, BOPO, and NPM Bank BRI is good, because it has been able to reach predefined standards. For Bank Panin Syari'ah only the ratio of CAR, ROA, BOPO and NPM are said to be good, because it has been able to achieve the standards that have been determined despite decreases and increases. As for the ratio of LDR and Quick ratio in Bank Panin Syariah has not been good because during the period 2011-2015 has not been able to reach the standard set by BI at 81% -110% and 15% -20%. Quick Ratio, CAR, ROA and Net Profit Margin of Bank BRI and Bank Panin Syaria'ah there are significant differences. Meanwhile, if seen from the ratio of LDR, and BOPO there is no significant difference between the financial performance of Bank Rakyat Indonesia and Bank Panin Syariah due to significant value greater than alpha 0.05
本研究的目的是了解:1)从财务流动性比率(Quick ratio, LDR)、比率可偿债能力(CAR)和可租赁性比率(ROA, BOPO和NPM)来看，2011-2015年BEI上市的传统银行(BRI)与叙利亚银行(Bank Panin Syari’ah)的财务绩效比较。2)传统银行(BRI)和伊斯兰银行(Panin Bank Syari’ah)财务绩效的差异。本研究的对象是印尼人民银行(Bank Rakyat Indonesia)和Panin Syari'ah银行。样本是两家银行2011-2015年的财务报表。使用的分析方法是流动性比率、可解性和可持续性分析。假设检验采用两个不同的检验平均值(独立样本t检验)。结果表明，速动比率、LDR、CAR、ROA、BOPO和NPM银行BRI都很好，因为它已经能够达到预定义的标准。对于Panin Syari'ah银行来说，只有CAR、ROA、BOPO和NPM的比率被认为是好的，因为它能够达到已经确定的标准，尽管有下降和增加。至于伊斯兰银行的LDR比率和速动比率并不好，因为2011-2015年期间未能达到BI设定的81% -110%和15% -20%的标准。BRI银行和Panin银行的速动比率、CAR、ROA和净利润率存在显著差异。同时，从LDR和BOPO的比率来看，Bank Rakyat Indonesia和Bank Panin Syariah的财务绩效没有显著差异，因为显著值大于alpha 0.05
{"title":"Analisis Perbandingan Kinerja Keuangan antara Perbankan Konvensional dan Perbankan Syariah yang Listed di Bursa Efek Indonesia (Studi Kasus Bank BRI dan Bank Panin Syariah)","authors":"N. Yanti, Yanti Rozalina","doi":"10.37034/jems.v5i1.9","DOIUrl":"https://doi.org/10.37034/jems.v5i1.9","url":null,"abstract":"The purpose of this research is to know: 1) comparison of financial performance between conventional Bank (BRI) and Bank Syari'ah (Bank Panin Syari'ah) listed in BEI period 2011-2015 seen from financial liquidity ratio (Quick Ratio, LDR), ratio solvability (CAR), and Rentability ratio (ROA, BOPO and NPM). 2) Differences in the financial performance of conventional banks (BRI) and Bank Syari'ah (Panin Bank Syari'ah). The population in this research is Bank Rakyat Indonesia and Bank Panin Syari'ah. The sample is the financial statements of the two banks from 2011-2015. The analysis method used is the analysis of liquidity ratio, solvability and Rentabilitas. Hypothesis test using two different test average (independent sample t- test). The results show that quick ratio, LDR, CAR, ROA, BOPO, and NPM Bank BRI is good, because it has been able to reach predefined standards. For Bank Panin Syari'ah only the ratio of CAR, ROA, BOPO and NPM are said to be good, because it has been able to achieve the standards that have been determined despite decreases and increases. As for the ratio of LDR and Quick ratio in Bank Panin Syariah has not been good because during the period 2011-2015 has not been able to reach the standard set by BI at 81% -110% and 15% -20%. Quick Ratio, CAR, ROA and Net Profit Margin of Bank BRI and Bank Panin Syaria'ah there are significant differences. Meanwhile, if seen from the ratio of LDR, and BOPO there is no significant difference between the financial performance of Bank Rakyat Indonesia and Bank Panin Syariah due to significant value greater than alpha 0.05","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132157518","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}
One that affects the loyalty of members of the cooperative is a cooperative member satisfaction, it is seen still many members who shop or a transaction outside of the unit waserda good cooperative, savings and loan unit, the procurement of fertilizers and unit sales of fresh fruit bunches. The formulation of the problem is whether there is a relationship between satisfaction with the loyalty of members of the cooperative members of the cooperative work of the cooperatives in the Mount Hope Merlung Jaya. This study aims to determine the relationship of satisfaction with the loyalty of members of the cooperative members. subjects in this study are numbered 85 members. Data obtained by spreading questionnaire. Data analysis using SPSS 17.00. The hypothesis proposed in this study there is a relationship of member satisfaction to loyalty members. The hypothesis proposed in this study there is a the results showed there were members of a cooperative relationship satisfaction to loyalty members of the cooperative with a correlation coefficient of 0.622 with a strong interpretation.
{"title":"Hubungan Persepsi Anggota Tentang Kinerja dan Kompetensi Pengurus dengan Kepuasan Anggota Koperasi pada KUDSumber Makmur Kecamatan Sungai Bahar Kabupaten Muaro Jambi","authors":"R. Rosmiati","doi":"10.37034/jems.v4i4.4","DOIUrl":"https://doi.org/10.37034/jems.v4i4.4","url":null,"abstract":"One that affects the loyalty of members of the cooperative is a cooperative member satisfaction, it is seen still many members who shop or a transaction outside of the unit waserda good cooperative, savings and loan unit, the procurement of fertilizers and unit sales of fresh fruit bunches. The formulation of the problem is whether there is a relationship between satisfaction with the loyalty of members of the cooperative members of the cooperative work of the cooperatives in the Mount Hope Merlung Jaya. This study aims to determine the relationship of satisfaction with the loyalty of members of the cooperative members. subjects in this study are numbered 85 members. Data obtained by spreading questionnaire. Data analysis using SPSS 17.00. The hypothesis proposed in this study there is a relationship of member satisfaction to loyalty members. The hypothesis proposed in this study there is a the results showed there were members of a cooperative relationship satisfaction to loyalty members of the cooperative with a correlation coefficient of 0.622 with a strong interpretation.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115608717","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}
Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research
{"title":"Pengaruh Kinerja Manajemen UMKM di Kota Padang terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM","authors":"Andre Bustari, Desmiwerita, Kinerja Ukm, Manajemen Penerapan Laporan, Keuangan, Sak Emkm","doi":"10.37034/jems.v5i2.12","DOIUrl":"https://doi.org/10.37034/jems.v5i2.12","url":null,"abstract":"Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128494074","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}
This study aims to test and provide empirical evidence of the effect of advertising expenses and inventory intensity on tax aggressiveness conducted by Manufacturing companies of the goods and consumption sector listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, with a research year period of 5 years starting from 2013-2017. The results of this study indicate that the advertising expenses has a significant effect on tax aggressiveness. While inventory intensity has not affect the tax aggressiveness of the goods and consumption sector Manufacturing companies listed on the Indonesia Stock Exchange. Advertising load and inventory intensity simultaneously or together affect the tax aggressiveness.
{"title":"Pengaruh Beban Iklan dan Intensitas Persediaan terhadap Agresivitas Pajak","authors":"Anggun Putri Romadhina","doi":"10.37034/jems.v5i1.6","DOIUrl":"https://doi.org/10.37034/jems.v5i1.6","url":null,"abstract":"This study aims to test and provide empirical evidence of the effect of advertising expenses and inventory intensity on tax aggressiveness conducted by Manufacturing companies of the goods and consumption sector listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, with a research year period of 5 years starting from 2013-2017. The results of this study indicate that the advertising expenses has a significant effect on tax aggressiveness. While inventory intensity has not affect the tax aggressiveness of the goods and consumption sector Manufacturing companies listed on the Indonesia Stock Exchange. Advertising load and inventory intensity simultaneously or together affect the tax aggressiveness.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124415650","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}
This study aims to examine and analyze promotion policies in increasing sales of Canter brand cars (a case study at PT. Mitsubishi Andalas Berlian Motor Padang). The analytical method in this study uses the classical assumption test which consists of a normality test and a simple regression test, t test. The results of this study are partially the promotion cost policy at PT. Mitsubishi Andalas Berlian Motor Padang did not have a significant effect on sales volume at PT. Mitsubishi Andalas Berlian Motor Padang
本研究的目的是考察和分析中心品牌汽车的销售促进政策(以PT. Mitsubishi Andalas Berlian Motor Padang为例)。本研究的分析方法采用经典假设检验，由正态性检验和简单回归检验t检验组成。本研究的结果部分是由于PT公司的促销成本政策，三菱安达拉斯巴东汽车公司的销量对三菱安达拉斯巴东汽车公司没有显著的影响
{"title":"Analisis Kebijakan Promosi dalam Meningkatkan Volume Penjualan Mobil Merek Canter (Studi Kasus pada PT. Mitsubishi Andalas Berlian Motor Padang)","authors":"Delvianti","doi":"10.37034/jems.v5i1.8","DOIUrl":"https://doi.org/10.37034/jems.v5i1.8","url":null,"abstract":"This study aims to examine and analyze promotion policies in increasing sales of Canter brand cars (a case study at PT. Mitsubishi Andalas Berlian Motor Padang). The analytical method in this study uses the classical assumption test which consists of a normality test and a simple regression test, t test. The results of this study are partially the promotion cost policy at PT. Mitsubishi Andalas Berlian Motor Padang did not have a significant effect on sales volume at PT. Mitsubishi Andalas Berlian Motor Padang","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134219982","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}
This research aims to test and provide empirical evidence of the effect of voluntary disclosure, tax avoidance and corporate governance on the cost of debt by consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The population in this study is all sector manufacturing companies goods and consumption listed on the Indonesia Stock Exchange for the period 2013-2017. The sample method used in this study was purposive sampling method with a total of 12 companies in the consumer goods industry sector during 5 years of observation. Data analysis used is multiple linear regressions with the help of SPSS 22.0 software program. The results of this study indicate that voluntary disclosure does not have a significant effect on the cost of debt. Tax avoidance has an effect on the cost of debt and corporate govenance has an effect on debt costs. While simultaneously it also shows that voluntary disclosure, tax avoidance and corpoate governance affect the cost of debt.
{"title":"Pengaruh Pengungkapan Sukarela, Penghindaran Pajak dan Corporate Governance terhadap Biaya Hutang","authors":"Baiq Fitri Arianti","doi":"10.37034/jems.v5i1.7","DOIUrl":"https://doi.org/10.37034/jems.v5i1.7","url":null,"abstract":"This research aims to test and provide empirical evidence of the effect of voluntary disclosure, tax avoidance and corporate governance on the cost of debt by consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The population in this study is all sector manufacturing companies goods and consumption listed on the Indonesia Stock Exchange for the period 2013-2017. The sample method used in this study was purposive sampling method with a total of 12 companies in the consumer goods industry sector during 5 years of observation. Data analysis used is multiple linear regressions with the help of SPSS 22.0 software program. The results of this study indicate that voluntary disclosure does not have a significant effect on the cost of debt. Tax avoidance has an effect on the cost of debt and corporate govenance has an effect on debt costs. While simultaneously it also shows that voluntary disclosure, tax avoidance and corpoate governance affect the cost of debt.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122502334","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 study is to know: a) how the development of tourism sector in the city of padang, b) what development programs undertaken by the cultural and tourism office of the city of padang, and c) obstacles faced by the culture and tourism office of the city of padang in developing tourism object . Technique of collecting data in this research is done by interview, observation also literature study. The analytical method used is 31 descriptive qualitative analysis that is digging information from the source about the development of tourism sector in Padang city. The results showed that a) Tourism sector in the city of Padang has experienced a good development. This is evident from the increase in the number of visitors who come to the tourist attraction of the city of Padang, especially Padang Beach attractions and Sweet water Beach has become a favorite tourist destination for local and foreign tourists. In addition, the municipal government of Padang together with the tourism office also continues to make development efforts by revitalizing the 5 selected tourist objects, namely padang beach, siti nurbaya, heritage, old town, and waterfront, b) development program undertaken by the culture and tourism office the city of Padang through various activities such as tourism destination development programs, partnership development, regional tourism product development, promotion of tourism in social media sharing and web, c) Constraints faced in the development of urban tourist attraction is limited budget funds, community mindset is still primitive and yet modern, the education of the tourism actors is still low and not well managed infrastructure in some tourist attractions such as beaches sweet water, sand jambak and others.
{"title":"ANALISIS PENGEMBANGAN SEKTOR PARIWISATA DI KOTA PADANG","authors":"N. Yanti","doi":"10.31227/osf.io/zp9hb","DOIUrl":"https://doi.org/10.31227/osf.io/zp9hb","url":null,"abstract":"The purpose of this study is to know: a) how the development of tourism sector in the city of padang, b) what development programs undertaken by the cultural and tourism office of the city of padang, and c) obstacles faced by the culture and tourism office of the city of padang in developing tourism object . Technique of collecting data in this research is done by interview, observation also literature study. The analytical method used is 31 descriptive qualitative analysis that is digging information from the source about the development of tourism sector in Padang city. The results showed that a) Tourism sector in the city of Padang has experienced a good development. This is evident from the increase in the number of visitors who come to the tourist attraction of the city of Padang, especially Padang Beach attractions and Sweet water Beach has become a favorite tourist destination for local and foreign tourists. In addition, the municipal government of Padang together with the tourism office also continues to make development efforts by revitalizing the 5 selected tourist objects, namely padang beach, siti nurbaya, heritage, old town, and waterfront, b) development program undertaken by the culture and tourism office the city of Padang through various activities such as tourism destination development programs, partnership development, regional tourism product development, promotion of tourism in social media sharing and web, c) Constraints faced in the development of urban tourist attraction is limited budget funds, community mindset is still primitive and yet modern, the education of the tourism actors is still low and not well managed infrastructure in some tourist attractions such as beaches sweet water, sand jambak and others.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124033095","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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