M. Luthfi, Dany Amrul Ichdan, Iwan Saputra Pratama
This study aims to determine Diversification, Profit Management, Business Risk, Company Life Cycle and Non Debt Tax Shield (NDTS) Against Capital Structure. The object of this research is Manufacturing Companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, obtained research samples were conducted on 105 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple regression analysis methods in the application of Eviews 8.0 program.The results showed that Diversification did not affect the Capital Structure with a significant value of 0.3349. Earnings Management Variable affects the capital structure with a significant value of 0.003. The Business Risk variable does not affect the Capital Structure with a significant value of 0.3931. The Company's Lifecycle variable does not affect the capital structure with a significant value of 0.697. Non Debt Tax Shield (NDTS) variable influences the Capital Structure with a significant value of 0.0464.Keywords: Diversification, Profit Management, Business Risk, Corporate Life Cycle, Non Debt Tax Shield (NDTS) and Capital Structure..
{"title":"Pengaruh Diversifikasi, Manajemen Laba, Risiko Bisnis, Siklus Hidup Perusahaan Dan Non Debt Tax Shield (Ndts) Terhadap Struktur Modal","authors":"M. Luthfi, Dany Amrul Ichdan, Iwan Saputra Pratama","doi":"10.33024/JRM.V10I1.4740","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4740","url":null,"abstract":"This study aims to determine Diversification, Profit Management, Business Risk, Company Life Cycle and Non Debt Tax Shield (NDTS) Against Capital Structure. The object of this research is Manufacturing Companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, obtained research samples were conducted on 105 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple regression analysis methods in the application of Eviews 8.0 program.The results showed that Diversification did not affect the Capital Structure with a significant value of 0.3349. Earnings Management Variable affects the capital structure with a significant value of 0.003. The Business Risk variable does not affect the Capital Structure with a significant value of 0.3931. The Company's Lifecycle variable does not affect the capital structure with a significant value of 0.697. Non Debt Tax Shield (NDTS) variable influences the Capital Structure with a significant value of 0.0464.Keywords: Diversification, Profit Management, Business Risk, Corporate Life Cycle, Non Debt Tax Shield (NDTS) and Capital Structure..","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125854135","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}
Good service quality is important for the sustainability of an organization such as governmentbecause it will help the process of achieving goals, but if the quality of existing services is notbalanced with poor work habits it will also affect the quality of service itself. Therefore the qualityof service can also be influenced by work discipline. Motivation that exists in employees willmanifest a behavior that is directed at the goals in achieving the expected goals. So, motivation isnot something that can be observed but is something that can be concluded because of somethingvisible behavior. Motivation is also something that makes a person enthusiastic about doing work.The population in this study were employees of the Pesawaran District Government. The sample inthis study amounted to 135 government employees from eachagency in Pesawaran LampungRegency. The data collection technique used is literature study by reading literature, referencematerials, lecture materials, and other research results that are related to the object under studyand a questionnaire by asking anumber of questions in writing which are given to respondents.Data processing techniques use the computerized SPSS program (statistical package for socialsciences) version 20 for windows. The results of this study indicate that work discipline and workmotivation have an effect on the service quality of the Pesawaran District Government.Keywords: Work Discipline, Work motivation and Quality of Service
{"title":"Pengaruh Disiplin Kerja Dan Motivasi KerjaTerhadap Kualitas Layanan Pemerintah Daerah Kabupaten Pesawaran Lampung","authors":"Rahyono Rahyono, Apip Alansori","doi":"10.33024/JRM.V10I1.4625","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4625","url":null,"abstract":"Good service quality is important for the sustainability of an organization such as governmentbecause it will help the process of achieving goals, but if the quality of existing services is notbalanced with poor work habits it will also affect the quality of service itself. Therefore the qualityof service can also be influenced by work discipline. Motivation that exists in employees willmanifest a behavior that is directed at the goals in achieving the expected goals. So, motivation isnot something that can be observed but is something that can be concluded because of somethingvisible behavior. Motivation is also something that makes a person enthusiastic about doing work.The population in this study were employees of the Pesawaran District Government. The sample inthis study amounted to 135 government employees from eachagency in Pesawaran LampungRegency. The data collection technique used is literature study by reading literature, referencematerials, lecture materials, and other research results that are related to the object under studyand a questionnaire by asking anumber of questions in writing which are given to respondents.Data processing techniques use the computerized SPSS program (statistical package for socialsciences) version 20 for windows. The results of this study indicate that work discipline and workmotivation have an effect on the service quality of the Pesawaran District Government.Keywords: Work Discipline, Work motivation and Quality of Service","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"228 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123190372","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}
Koperasi merupakan suatu sumber pembiayaan alternatif bagi UMKM karena mengingat masihminimnya lembaga keuanganseperti Bank yang melirik UMKM sehingga sangat ditentukan olehbagaimana pembiayaan yang didapatkan dalam peningkatan usaha tersebut. Bagaimanapengembangan usaha, sumberdaya manusia dan modal yang dimiliki menjadi efektif dan efisientanpa adanya pembiayaan yang tepat. Hal–hal tersebut di atas menjadikan UMKM perlu penangananyang berbeda dibandingkan dengan penanganan usaha lain dalam sektor pembiayaan. Sebagai suatuusaha, UMKM memiliki dua ciri penting: Pertama selalu melibatkan barang dalam volume besar danproses produksi memiliki risiko yang relatif tinggi seperti Bahan Baku. Kedua ciri khas ini munculkarena UMKM menyerap tenaga kerja dalam satu atau beberapa tahapnya dan memerlukan ruanguntuk kegiatan lainnya dalam produksi maupun operasional. Selain itu minimnya pembiayaan punmenjadi kendala jalannya UMKM dalam pengembangan usaha dan serta peningkatam kapsitas usahasehingga menjadi salah satu permasalahan klasik yang masih belum terjawab.Dalam penelitian inidigunakanmetode kualitatif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatanmelalui pendekatan secaranormatifmelalui uji sampeldan data Koperasi dan UMKM sebagai datautama yang selanjutnya diolah secara kualitatif berdasarkan data yang ada.Kata Kunci : Efektivitas, Pembiayaan, Koperasi, UMKM.
{"title":"Efektivitas Pembiayaan Dari Koperasi Dalam Peningkatan Kapas itas Usaha UMKM Studi Pada UMKM Di Kota Bandar Lampung","authors":"Eka Travilta Oktaria, Pipit Novila Sari","doi":"10.33024/JRM.V10I1.4627","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4627","url":null,"abstract":"Koperasi merupakan suatu sumber pembiayaan alternatif bagi UMKM karena mengingat masihminimnya lembaga keuanganseperti Bank yang melirik UMKM sehingga sangat ditentukan olehbagaimana pembiayaan yang didapatkan dalam peningkatan usaha tersebut. Bagaimanapengembangan usaha, sumberdaya manusia dan modal yang dimiliki menjadi efektif dan efisientanpa adanya pembiayaan yang tepat. Hal–hal tersebut di atas menjadikan UMKM perlu penangananyang berbeda dibandingkan dengan penanganan usaha lain dalam sektor pembiayaan. Sebagai suatuusaha, UMKM memiliki dua ciri penting: Pertama selalu melibatkan barang dalam volume besar danproses produksi memiliki risiko yang relatif tinggi seperti Bahan Baku. Kedua ciri khas ini munculkarena UMKM menyerap tenaga kerja dalam satu atau beberapa tahapnya dan memerlukan ruanguntuk kegiatan lainnya dalam produksi maupun operasional. Selain itu minimnya pembiayaan punmenjadi kendala jalannya UMKM dalam pengembangan usaha dan serta peningkatam kapsitas usahasehingga menjadi salah satu permasalahan klasik yang masih belum terjawab.Dalam penelitian inidigunakanmetode kualitatif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatanmelalui pendekatan secaranormatifmelalui uji sampeldan data Koperasi dan UMKM sebagai datautama yang selanjutnya diolah secara kualitatif berdasarkan data yang ada.Kata Kunci : Efektivitas, Pembiayaan, Koperasi, UMKM.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123179630","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}
Stock prices are fluctuating in every company that tends to differ, this is the reason why the researcher is interested in taking the dependent variable in this research that is stock price. Because of its fluctuating nature is also the researchers want to investigate what are the factors that cause the stock price itself is fluctuating.This study aims to determine whether there is influence between January Effect, Convertible Bond, Interest Rate and Stock Trading Volume have an effect on Stock Price with Partial Test (Test t) and SimultanTest (Test F).The population of this study was taken from 45 LQ 45 Index of companies listing from 2011 to 2015 period, using Purposive Sampling method so that there are 22 companies consistently in LQ 45 Index. Data analysis method using IBM SPSS Statistiks 24 for Windows software and Microsoft Excel 2007 software.The result of this research is variable of January Effect, Interest Rate and Stock Trading Volume Has No Influence on Stock Price while Convertible Bond has significant negative influence to stock price. Based on the F test of January Effect variable, Convertible Bond, Interest Rate and Stock Trading Volume together affect the stock price.Keywords: January Effect, Convertible Bond, Interest Rate, Stock Trading Volume, Stock Price
{"title":"Pengaruh January Effect, Convertible Bond, Tingkat Suku Bunga Dan Volume Perdagangan Saham Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di Indeks LQ 45 Periode 2011 – 2015","authors":"Dany Amrul Ichdan, Iing Lukman, dayu renanda shinta","doi":"10.33024/JRM.V10I1.4730","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4730","url":null,"abstract":"Stock prices are fluctuating in every company that tends to differ, this is the reason why the researcher is interested in taking the dependent variable in this research that is stock price. Because of its fluctuating nature is also the researchers want to investigate what are the factors that cause the stock price itself is fluctuating.This study aims to determine whether there is influence between January Effect, Convertible Bond, Interest Rate and Stock Trading Volume have an effect on Stock Price with Partial Test (Test t) and SimultanTest (Test F).The population of this study was taken from 45 LQ 45 Index of companies listing from 2011 to 2015 period, using Purposive Sampling method so that there are 22 companies consistently in LQ 45 Index. Data analysis method using IBM SPSS Statistiks 24 for Windows software and Microsoft Excel 2007 software.The result of this research is variable of January Effect, Interest Rate and Stock Trading Volume Has No Influence on Stock Price while Convertible Bond has significant negative influence to stock price. Based on the F test of January Effect variable, Convertible Bond, Interest Rate and Stock Trading Volume together affect the stock price.Keywords: January Effect, Convertible Bond, Interest Rate, Stock Trading Volume, Stock Price","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123148021","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 Human Resource Competence, Use Of InformationTechnology, Level Of Education, Work Experience And Training On The Quality Of Financial Reports(SKPD Lampung Province). The Data Collection Method Used PrimaryData, The Population Of ThisStudy Were 4000 Employees From 20 SKPD Lampung Province, Which Consisted Of 100Respondents As The Sample.Based On The Results Of Data Management Using The Multiple Linear Regression Method With SPSSSoftware, It Is Proven That Human Resource Competency, Information Technology Utilization,Education Levels Have A Significant Effect On The Quality Of Financial Statements, But The WorkExperience And Training Variables Have No Effect On The Quality Of Financial Statements.Keywords:Human Resource Competence, Utilization Of Information Technology, Level Of Education,Work Experience And Training.
{"title":"Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Tingkat Pendidikan, Pengalaman Kerja Dan Pelatihan Terhadap Kualitas Laporan Keuangan (SKPD Provinsi Lampung)","authors":"dika octavia, I. Puspita, Iing Lukman","doi":"10.33024/JRM.V10I1.4626","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4626","url":null,"abstract":"This Study Aims To Determine The Effect Of Human Resource Competence, Use Of InformationTechnology, Level Of Education, Work Experience And Training On The Quality Of Financial Reports(SKPD Lampung Province). The Data Collection Method Used PrimaryData, The Population Of ThisStudy Were 4000 Employees From 20 SKPD Lampung Province, Which Consisted Of 100Respondents As The Sample.Based On The Results Of Data Management Using The Multiple Linear Regression Method With SPSSSoftware, It Is Proven That Human Resource Competency, Information Technology Utilization,Education Levels Have A Significant Effect On The Quality Of Financial Statements, But The WorkExperience And Training Variables Have No Effect On The Quality Of Financial Statements.Keywords:Human Resource Competence, Utilization Of Information Technology, Level Of Education,Work Experience And Training.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"162 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129151072","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}
Technology rather than becoming producers, both hardware and software. Indonesia also has ashort age of programmers, thus many programmers from India and the Philippines work inIndonesia. Interms of hardware, Indonesia seems difficult to competein the short and medium termwith countries that have an established electronics industry culture. Butin the field of softwareIndonesia has agre at opportunity, if Indonesia can educateas many human resources as possible toenable them to write programming code. Allthistime, most Indonesians have tended to only learn touse applied software (applications) that are on the outer layer, it is far from the core of computerscience, so they are unable to control computers outside of the frame work created by theapplication maker. The increasingly close combination of information and communicationtechnology allows large companies to control computer networks from outside the traditionaljurisdiction of a country. As a result, computer users in Indonesia are unable to control the use ofcomputer networks for national interests and are at risk of being trapped in applied programscreated by foreign companies.Keywords ; programm, hardware, python, human resource
{"title":"Mengajarkan Bahasa Pemrograman Python Di Tingkat SMA Untuk Meningkatkan Manajemen Sumber D aya Manusia","authors":"Muhammad Muhammad","doi":"10.33024/JRM.V10I1.4624","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4624","url":null,"abstract":"Technology rather than becoming producers, both hardware and software. Indonesia also has ashort age of programmers, thus many programmers from India and the Philippines work inIndonesia. Interms of hardware, Indonesia seems difficult to competein the short and medium termwith countries that have an established electronics industry culture. Butin the field of softwareIndonesia has agre at opportunity, if Indonesia can educateas many human resources as possible toenable them to write programming code. Allthistime, most Indonesians have tended to only learn touse applied software (applications) that are on the outer layer, it is far from the core of computerscience, so they are unable to control computers outside of the frame work created by theapplication maker. The increasingly close combination of information and communicationtechnology allows large companies to control computer networks from outside the traditionaljurisdiction of a country. As a result, computer users in Indonesia are unable to control the use ofcomputer networks for national interests and are at risk of being trapped in applied programscreated by foreign companies.Keywords ; programm, hardware, python, human resource","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130361075","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 provide empirical evidence of the influence of the relationship between earnings persistence, dividend payout ratio (DPR), corporate governance mechanisms (consisting of the board of directors, board of commissioners and audit committee) and the allocation of inter-period taxes on the quality of earnings in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The population in this study were 185 manufacturing companies listed on the IDX in 2017- 2019. The sample selection was done by using purposive sampling method, in order to obtain 132 research samples. The method used to analyze the data in this study is multiple linear regression with the Statistical Package for Social Sciences (SPSS) program version 21. The results of the study indicate that earnings persistence (X1) has no significant effect on earnings quality, Dividend payout ratio (X2) has a significant effect on earnings quality, The board of directors (X3) has a significant effect on earnings quality, The board of commissioners (X4) has no significant effect on earnings quality, The audit committee (X5) has no significant effect on earnings quality, Inter-period tax allocation (X6) has no significant effect on earnings quality.
{"title":"Persistensi Laba, Dividend Payout Ratio (DPR), Mekanisme Corporate Governance (CG), Alokasi Pajak Antar Periode dan Kualitas Laba","authors":"I. Puspita, J. Awan","doi":"10.33024/JRM.V10I1.4849","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4849","url":null,"abstract":"This study aims to provide empirical evidence of the influence of the relationship between earnings persistence, dividend payout ratio (DPR), corporate governance mechanisms (consisting of the board of directors, board of commissioners and audit committee) and the allocation of inter-period taxes on the quality of earnings in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The population in this study were 185 manufacturing companies listed on the IDX in 2017- 2019. The sample selection was done by using purposive sampling method, in order to obtain 132 research samples. The method used to analyze the data in this study is multiple linear regression with the Statistical Package for Social Sciences (SPSS) program version 21. The results of the study indicate that earnings persistence (X1) has no significant effect on earnings quality, Dividend payout ratio (X2) has a significant effect on earnings quality, The board of directors (X3) has a significant effect on earnings quality, The board of commissioners (X4) has no significant effect on earnings quality, The audit committee (X5) has no significant effect on earnings quality, Inter-period tax allocation (X6) has no significant effect on earnings quality.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128730359","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}
Small and Medium Enterprises (MSMEs) are one of the sectors that are expected to help develop the national economy. this allows it to contribute to efforts to reduce disparities between groups, alleviate poverty, and absorb labor. This study aims to determine the effect of capital, working hours, and number of workers. Total production, and sales to revenue. The object of this research is MSMEs in the typical chips center of Lampung. There are 38 samples in this study, namely kiosk owners who are willing to provide information regarding their financial data, which are processed using SPSS 22. From the results of multiple linear regression tests, it is stated that partially the Sales variable (X5) has a significance of 0.015 less than 0.05 which means it has a significant and significant effect on income, while the variables of capital (X1), working hours (X2), number of workers (X3), and total production (X4) have values greater than 0.05 which means they have no effect on income. The test results simultaneously state that all X variables (capital, working hours, number of workers, total production, sales) have a significance of 0.006 which is smaller than 0.05 which means that it has a significant and significant effect on income. The test results of the coefficient of determination R2 are 0.389, which means that the independent variable has an influence of 38.9% on the dependent variable, while the rest may be influenced by other variables outside the variables in this study.Keyword : MSME, Capital, working hours, number of workers, total production, sales, income
{"title":"Pengaruh Modal, Jam Kerja, Jumlah Tenaga Kerja, Jumlah Produksi, dan Penjualan Terhadap Pendapatan Usaha Mikro Kecil dan Menengah Pada Sentra Keripik Khas Lampung di Kedaton Bandar Lampung","authors":"Lestari Wuryanti, Erna Listyaningsih, Eka Fitriani","doi":"10.33024/JRM.V10I1.4793","DOIUrl":"https://doi.org/10.33024/JRM.V10I1.4793","url":null,"abstract":"Small and Medium Enterprises (MSMEs) are one of the sectors that are expected to help develop the national economy. this allows it to contribute to efforts to reduce disparities between groups, alleviate poverty, and absorb labor. This study aims to determine the effect of capital, working hours, and number of workers. Total production, and sales to revenue. The object of this research is MSMEs in the typical chips center of Lampung. There are 38 samples in this study, namely kiosk owners who are willing to provide information regarding their financial data, which are processed using SPSS 22. From the results of multiple linear regression tests, it is stated that partially the Sales variable (X5) has a significance of 0.015 less than 0.05 which means it has a significant and significant effect on income, while the variables of capital (X1), working hours (X2), number of workers (X3), and total production (X4) have values greater than 0.05 which means they have no effect on income. The test results simultaneously state that all X variables (capital, working hours, number of workers, total production, sales) have a significance of 0.006 which is smaller than 0.05 which means that it has a significant and significant effect on income. The test results of the coefficient of determination R2 are 0.389, which means that the independent variable has an influence of 38.9% on the dependent variable, while the rest may be influenced by other variables outside the variables in this study.Keyword : MSME, Capital, working hours, number of workers, total production, sales, income","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"356 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132930949","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}
Tax is an obligation to surrender a portion of the wealth that must be paid by each taxpayer bothindividual and business entity (company). The purpose of this study is to find out corporategovernance, leverage, capital intensity and sales growth towards tax avoidance. This research is amanufacturing company listed on the Indonesia Stock Exchange in 2014-2017. This study usespurposive sampling with several criteria so as to obtain a sample of 40 companies. The data used inthe form of secondary data derived from annual financial reports, while the data analysis techniquesused are descriptive statistics, classic assumption tests, multiple linear regression analysis, andhypothesis testing using EViews 0.8. The results of the study show that audit quality, leverage, andsales growth have a significant influence on tax avoidance. Whereas institutional ownership, board ofcommissioners, audit committee, and capital intensity do not have a significant effect on taxavoidance.Keywords: corporate governance, leverage, capital intensity, dan tax avoidance.
{"title":"Pengaruh Corporate Governance, Leverage, Dan Capital Intensity Terhadap Tax Avoidance","authors":"K. Kusnadi, L. Afifah","doi":"10.33024/JRM.V9I2.4318","DOIUrl":"https://doi.org/10.33024/JRM.V9I2.4318","url":null,"abstract":"Tax is an obligation to surrender a portion of the wealth that must be paid by each taxpayer bothindividual and business entity (company). The purpose of this study is to find out corporategovernance, leverage, capital intensity and sales growth towards tax avoidance. This research is amanufacturing company listed on the Indonesia Stock Exchange in 2014-2017. This study usespurposive sampling with several criteria so as to obtain a sample of 40 companies. The data used inthe form of secondary data derived from annual financial reports, while the data analysis techniquesused are descriptive statistics, classic assumption tests, multiple linear regression analysis, andhypothesis testing using EViews 0.8. The results of the study show that audit quality, leverage, andsales growth have a significant influence on tax avoidance. Whereas institutional ownership, board ofcommissioners, audit committee, and capital intensity do not have a significant effect on taxavoidance.Keywords: corporate governance, leverage, capital intensity, dan tax avoidance.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127497923","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}
Aisah, Mandala. 2016. “Pengaruh Return On Equity, Earning Per Share, Firm Size, Operating CashFlow, Terhadap Return Saham”. E-Jurnal Manajemen Unud, Vol. 5, No. 11Anjani, 2016. “Pengaruh Informasi Arus Kas, Laba Kotor, Ukuran Perusahaan, Return On Assets(ROA), dan Debt to Equity Ratio (DER) Rerhadap Return Saham”. Naskah Publikasi FakultasEkonomi dan Bisnis Universitas Muhammadiyah Surakarta.Arista, Desy, dan Mr Astohar.2012. “Analisisi Faktor-Faktor Yang Memengaruhi Return Saham(Kasus Pada Perusahaan Manufaktur Yang Go Public Di BEI Periode Tahun 2005-2009)”.Jurnal Ilmu Manajemen dan Akuntansi Terapan, Vol 3(1): Hal. 1-15.Aryaningsih, Fathoni, Harini. 2017. “Pengaruh Return On Assets (ROA), Return On Equity (ROE),Earning Per Share (EPS), Terhadap Return Saham Perusahaan Consumer Food (Food AndBeverages) Yang Terdaftar Di BEI Periode 2013-2016”. Skripsi. Mahasiswa FakultasEkonomika dan Bisnis Universitas Pandanaran, Dosen Fakultas Ekonomika dan BisnisUniversitas Pandanaran SemarangBasalama, Murni, Sumarauw. 2017. “Pengaruh Current Ratio, Debt to Equity Ratio, Return On Asset,Terhadap Return Saham Perusahaan Automotif Dan Komponen Periode 2013-2015”. JurnalEMBA Vol.5 No.2 Juni 2017, Hal. 1793–1803.Brighman, Eugene F dan Joel F. Houston.2010. “Manajemen Keuangan.” Jakarta : ErlanggaFahmi, Irham. 2012. “Pengantar Pasar Modal”. Bandung: Alfabeta.Gunadi, Kesuma 2015. “Pengaruh ROA, DER, EPS,Terhadap Return Saham Perusahaan Food AndBeverages BEI”. E-Jurnal Manajemen Unud, Vol. 4, No. 6, 2015: 1636-1647.Harahap, Sofyan Syafitri. 2007. “Analisis Kritis Atas Laporan Keuangan”. Jakarta : PT. RajaGrafindo PersadaHartono, J. (2013). “Teori Portofolio dan Analisis Investasi (Kedelapan ed.)”. Yogyakarta: BPFEYogyakartaHery. 2015. “Analisis Laporan Keuangan”. Yogyakarta: CAPS.Indonesia Stock Exchange, Laporan Keuangan Perusahaan Tercatat.dari www.idx.co.id/perusahaantercatat/laporan-keuangan-dan-tahunan/ (diakses pada 02 Januari 2019)Kasmir. 2012. “Analisis Laporan Keuangan.” Cetakan Keempat. Jakarta: PT.Raja Grafindo Persada.Kasmir. 2015. “Analisis Laporan Keuangan.” Cetakan Kedelapan. PT Rajagrafindo Persada. Jakarta
{"title":"Faktor-Faktor Yang Mempengaruhi Return Saham Pada Industri Food And Beverages Yang Terdaftar Di BEI Periode 2014-2017","authors":"Lestari Wuryanti, Iing Lukman, alang pangestu","doi":"10.33024/JRM.V9I2.4317","DOIUrl":"https://doi.org/10.33024/JRM.V9I2.4317","url":null,"abstract":"Aisah, Mandala. 2016. “Pengaruh Return On Equity, Earning Per Share, Firm Size, Operating CashFlow, Terhadap Return Saham”. E-Jurnal Manajemen Unud, Vol. 5, No. 11Anjani, 2016. “Pengaruh Informasi Arus Kas, Laba Kotor, Ukuran Perusahaan, Return On Assets(ROA), dan Debt to Equity Ratio (DER) Rerhadap Return Saham”. Naskah Publikasi FakultasEkonomi dan Bisnis Universitas Muhammadiyah Surakarta.Arista, Desy, dan Mr Astohar.2012. “Analisisi Faktor-Faktor Yang Memengaruhi Return Saham(Kasus Pada Perusahaan Manufaktur Yang Go Public Di BEI Periode Tahun 2005-2009)”.Jurnal Ilmu Manajemen dan Akuntansi Terapan, Vol 3(1): Hal. 1-15.Aryaningsih, Fathoni, Harini. 2017. “Pengaruh Return On Assets (ROA), Return On Equity (ROE),Earning Per Share (EPS), Terhadap Return Saham Perusahaan Consumer Food (Food AndBeverages) Yang Terdaftar Di BEI Periode 2013-2016”. Skripsi. Mahasiswa FakultasEkonomika dan Bisnis Universitas Pandanaran, Dosen Fakultas Ekonomika dan BisnisUniversitas Pandanaran SemarangBasalama, Murni, Sumarauw. 2017. “Pengaruh Current Ratio, Debt to Equity Ratio, Return On Asset,Terhadap Return Saham Perusahaan Automotif Dan Komponen Periode 2013-2015”. JurnalEMBA Vol.5 No.2 Juni 2017, Hal. 1793–1803.Brighman, Eugene F dan Joel F. Houston.2010. “Manajemen Keuangan.” Jakarta : ErlanggaFahmi, Irham. 2012. “Pengantar Pasar Modal”. Bandung: Alfabeta.Gunadi, Kesuma 2015. “Pengaruh ROA, DER, EPS,Terhadap Return Saham Perusahaan Food AndBeverages BEI”. E-Jurnal Manajemen Unud, Vol. 4, No. 6, 2015: 1636-1647.Harahap, Sofyan Syafitri. 2007. “Analisis Kritis Atas Laporan Keuangan”. Jakarta : PT. RajaGrafindo PersadaHartono, J. (2013). “Teori Portofolio dan Analisis Investasi (Kedelapan ed.)”. Yogyakarta: BPFEYogyakartaHery. 2015. “Analisis Laporan Keuangan”. Yogyakarta: CAPS.Indonesia Stock Exchange, Laporan Keuangan Perusahaan Tercatat.dari www.idx.co.id/perusahaantercatat/laporan-keuangan-dan-tahunan/ (diakses pada 02 Januari 2019)Kasmir. 2012. “Analisis Laporan Keuangan.” Cetakan Keempat. Jakarta: PT.Raja Grafindo Persada.Kasmir. 2015. “Analisis Laporan Keuangan.” Cetakan Kedelapan. PT Rajagrafindo Persada. Jakarta","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115578457","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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