Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak
(Erma Wati, Hesty Ervianni Zulaecha, Hamdani Hamdani, Budi Rohmansyah)
DOI : 10.55606/optimal.v2i4.714
- Volume: 2,
Issue: 4,
Sitasi : 0 15-Nov-2022
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| Last.19-Aug-2025
Abstrak:
The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.
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2022 |
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL
(Fitri Lim, Hesty Ervianni Zulaecha, Hamdani Hamdani, Sriyanto Sriyanto)
DOI : 10.55606/jurnalrisetilmuakuntansi.v1i4.109
- Volume: 1,
Issue: 4,
Sitasi : 0 15-Nov-2022
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| Last.19-Aug-2025
Abstrak:
The purpose of this article is to analyze the significance of the influence of profitability, liquidity, asset structure and company size on capital structure. This research was conducted at Food and Beverage Companies on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, 8 companies were obtained. The type of data used is secondary data, namely through financial report data published on the website www.idx.co.id. The analytical method used is panel data logical regression analysis.
The results of the study show that partially Profitability does not have a negative impact on Capital Structure. Liquidity has a negative impact on Capital Structure. Company Size does not have a negative impact on Capital Structure. Asset Structure does not have a negative impact on Capital Structure. Based on the results of the simultaneous analysis, Profitability, Liquidity, Company Size, and Asset Structure have a positive effect on Capital Structure.
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2022 |
PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING
(Hafira Isnain, Dirvi Surya Abbas, Hamdani Hamdani, Budi Rohmansyah)
DOI : 10.55606/jurnalrisetilmuakuntansi.v1i4.110
- Volume: 1,
Issue: 4,
Sitasi : 0 15-Nov-2022
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| Last.19-Aug-2025
Abstrak:
The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries.
The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis.
The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.
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2022 |
PENGARUH PROFITABLITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG
(Anisa Fu’adiyah, Dirvi Surya Abbas, Hamdani Hamdani, Ahmad Jayanih)
DOI : 10.55606/jupiman.v1i4.662
- Volume: 1,
Issue: 4,
Sitasi : 0 14-Nov-2022
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| Last.19-Aug-2025
Abstrak:
This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.
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2022 |
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Likuiditas Terhadap Pengungkapan Islamic Social Reporting (ISR)
(Alfia Nur Azizah, Dirvi Surya Abbas, Hamdani Hamdani, Mohamad Zulman Hakim)
DOI : 10.55606/jupiman.v1i4.661
- Volume: 1,
Issue: 4,
Sitasi : 0 14-Nov-2022
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| Last.19-Aug-2025
Abstrak:
This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).
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2022 |
NILAI KEARIFAN LOKAL DALAM RUMAH ADAT LIMBUNGAN SUKU SASAK
(Juliani Juliani, Juliana Juliana, Firda Devianti Komalasari, Hamdani Hamdani, Hulaemi Umar, Irma Suryani, Nursaptini Nursaptini, Muhammad Tahir)
DOI : 10.26623/jdsb.v22i2.2832
- Volume: 22,
Issue: 2,
Sitasi : 0 16-Dec-2020
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| Last.09-Jul-2025
Abstrak:
Penelitian ini bertujuan untuk mengenalkan nilai yang terkandung pada setiap pola artsitektur rumah adat Limbungan Desa Perigi Kecamatan Suela Kabupaten Lombok Timur. Penelitian ini meupakan penelitian deskriptif menggunakan pendekatan kualitatif. Pengumpulan data dilakukan melalui metode observasi, wawancara, dan dokumentasi. Hasil penelitian ini menjukkan bahwa, (1) Rumah adat limbungan ini terbuat dari bahan-bahan alami yang masih mudah didapatkan seperti: kayu, daun ilalang, bambu, dan getah pohon, (2) Rumah adat limbungan ini terdiri dari komponen-komponen dan memiliki ciri khas masing-masing, diantaranya terdiri dari atap, pondasi, dinding, pintu, jendela, tangga, lantai/teras, (3) Nilai atau makna dari setiap komponen rumah adat ini meliputi : nilai tata karma, kepedulian sosial, kepercayaan, sedangkan pada atap yang semakin menjorok ke bawah menunjukan rasa hormat, dinding rumah adat ini mengandung nilai kesederhanaan yang dapat diterapkan dalam kehidupan, dan untuk pintu dimasing-masing rumah adat ini serentak menghadap utara dikarenakan matahari terbit dari utara sehingga sinar dari matahari yang mengandung vitamin D yang baik untuk pembentukan tulang
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2020 |