scholarly journals Pengaruh Mediasi Return on Equity dalam Hubungan antara Ukuran Perusahaan dan Penghindaran Pajak

2020 ◽  
Vol 10 (2) ◽  
pp. 204
Author(s):  
Aprilliani Hutajulu ◽  
Francis Hutabarat
Keyword(s):  
Regression Analysis ◽  
Quantitative Data ◽  
Banking Industry ◽  
Tax Avoidance ◽  
Financial Statements ◽  
T Test ◽  
Company Size ◽  
F Test ◽  
Return On Equity ◽  
Sample Data

This study was conducted to investigate whether Company Size and Return on Equity (ROE) have an influence on Tax Avoidance. The study uses quantitative data with 75 sample data in 15 banking sectors listed on the IDX in the financial statements from 2014-2018. Research samples were obtained from 15 companies in the banking industry listed on the IDX, namely: AGRO, BBCA, BBKP, BBNI, BBRI, BBTN, BBYB, BDMN, BJBR, BJTM, BMRI, BNGA, INPC, MCOR, and PNBN. To fulfill the hypothesis, statistical F test, T test and regression analysis are needed. The results showed that company size had no significant effect on tax avoidance and ROE had a significant effect on tax avoidance. It can be concluded that the existence of ROE fully mediates the influence of SIZE and Tax Avoidance

PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN SUB SECTOR REAL ESTATE AND PROPERTY DI BURSA EFEK INDONESIA PERIODE 2015-2018)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Pingkan Saraswati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Linear Regression Analysis ◽  
T Test ◽  
Company Size ◽  
Return On Assets ◽  
F Test ◽  
Sample Technique ◽  
A Company

Profitabilitya has significance for theecompany because it is one of the bases for evaluating the condition of a company. The level off profitability describes the ecompany's performance as seen from the company's ability to generate profits. Profitability in this study is calculated by return on assets (ROA) because it can show how the company's performance is nseenn from the overall use of assets owned by the company in generating profits. Thissstudyyaims to examine the leverage, liquidity, and size off thee company yaffect the eprofitability. The ssampling ttechniqueu used in this study wass purposivee samplingg, which issaa sample technique ethat uses certain ncriteria.. There earee16 companies ethat are sampled in this sstudy.mThe nanalysiss techniquee usedd is multiplee linearr regressionn using SPSS version 22. Multiplee linear regression analysis susess the eclassicc assumption ntest, nincluding mthe nnormality ntest, multicollonityy test,,heteroscedasticityytest,, and dautocorrelationn test.m Tootestttheevariablessused theecoefficient of determination test, t-test, f-test. The results of this study indicate that there is no significant effect on the variable leverage on profitability. Liquidity hass a positivee effectt onn profitability. There eis snoo significantt effectt off thee Company Size variablee on nthee profitability variable..

scholarly journals Analisis Pertumbuhan Laba Dalam Rasio Keuangan Pada Pt Semen Indonesia Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 1-5
Author(s):  
Vina Arnita ◽  
Aulia Aulia ◽  
Eky Ermal Muttaqin ◽  
Suryani Suryani
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
T Test ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Test Hypothesis ◽  
Basic Industry ◽  
Profit Growth

This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 – 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio weren’t significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.

scholarly journals The Effect of DAR and Firm Size on ROE and Tax Avoidance as ModeratingVariable (Empirical Study on Companies Listed on Idx in the Healthcare Sector -Papan Utama)

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Hotbertua Galumbang Hutagalung ◽  
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Healthcare Sector ◽  
Company Size ◽  
Analysis Technique ◽  
Sample Data

This study aims to analyze the effect of DAR, company size on ROE, and Tax Avoidance as a moderator in healthcare companies on the Indonesia Stock Exchange. This study uses secondary data obtained from the website www.IDX.go.id and using a sample of 12 companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used is purposive sampling. The number of research sample data is 32. The analysis technique is Multiple Linear Regression and Moderated Regression Analysis. The results that R2 is 36.8% and hypothesis testing indicate that the influence of DAR is significant (0.012) and Firm Size is significantly affected (0.002) on ROE. After moderating R2 become 49% and testing the hypothesis show that Tax avoidance moderates the effect of DAR to be (0,034) significant but Tax Avoidance does not moderate the effect of Firm Size on ROE.

Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal Di D.I Yogyakarta Tahun 2012-2016

2018 ◽  
Vol 26 (2) ◽  
pp. 195-209
Author(s):  
Riska Rahmawati ◽  
Achmad Tjahjono
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Capital Expenditure ◽  
T Test ◽  
Capital Expenditures ◽  
F Test ◽  
Determination Coefficient ◽  
Sample Data

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.

scholarly journals Pengaruh Loan To Deposit Ratio (LDR) dan Debt To Equity Ratio (DER) Terhadap Return On Equity (ROE) Pada Bank BNI Tbk

2020 ◽  
Vol 22 (2) ◽  
pp. 315-324
Author(s):  
Nurul Wahyuti ◽  
Aliyah Pratiwi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Sampling Technique ◽  
Financial Statements ◽  
T Test ◽  
Multiple Correlation ◽  
F Test ◽  
Return On Equity ◽  
Equity Ratio ◽  
Data Analysis Methods

ABSTRACT This study aims to determine and analyze the effect of LDR and DER on ROE at PT. Bank BNI Tbk both partially and simultaneously. The type of research used is associative, with the research sample being the last 10 years financial statements namely from 2009 to 2018. The sampling technique used was purposive sampling. Data collection using financial statements at PT. Bank BNI Tbk. Data analysis methods used are multiple regression, multiple correlation, classic assumption test, t test (partial) and F test (simultaneous) using the SPSS program. The results of this study concluded that the LDR has no partial effect on ROE as evidenced by the t test value of 0.921 and Sig 0.388. While DER has no effect on ROE partially with a t test value of 0.407 and Sig 0.696. Furthermore, LDR and DER do not have an effect on ROE simultaneously with F test values ​​of 0.427 and Sig 0.668. ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh LDR dan DER terhadap ROE pada PT. Bank BNI Tbk baik secara parsial maupun secara simultan. Jenis penelitian yang digunakan adalah asosiatif, dengan sampel penelitian adalah laporan keuangan 10tahun terakhir yaitu dari tahun 2009 sampai tahun 2018. Teknik sampling yang digunakanadalah purposive sampling.Pengumpulan data menggunakan laporan keuangan pada PT. Bank BNI Tbk.Metode analisis data yang digunakan adalah regresi berganda, korelasi berganda, uji asumsi klasik, uji t (parsial) dan uji F (simultan) dengan menggunakan program SPSS.Hasil dari penelitian ini menyimpulkan bahwa LDR tidak memiliki pengaruh terhadap ROEsecara parsial yang dibuktikan dengan nilai uji tsebesar 0,921 dan Sig 0,388. Sedangkan DER tidak mempunyai pengaruh terhadap ROEsecara parsial dengan nilai uji t sebesar 0,407 dan Sig 0,696. Selanjutnya LDR dan DER tidak mempunyai pengaruh terhadap ROE secara simultan dengan nilai uji F sebesar 0,427 dan Sig 0,668.    

scholarly journals Pengaruh Rasio Earning per Share (EPS), Return on Equity (ROE) danNet Profit Margin (NPM) pada Harga Saham (Studi pada Saham Perusahaan yang Tercatat dalam IDX30 di BEI Periode 2014-2017)

2019 ◽  
Vol 11 (1) ◽  
pp. 166-175
Author(s):  
Yani Monalisa
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Price ◽  
T Test ◽  
Profit Margin ◽  
F Test ◽  
Significance Level ◽  
Return On Equity ◽  
Net Profit

This study aims toanalyze the effect of earning per share (EPS), return on equity (ROE) and net profit margin (NPM) on stock price, whichare listed active in IDX30 in BEI Period 2014-2017. Data analyzed using multiple regression analysis, t-Test and F-Test with significance level of 5%. Data have been processed by using SPSS Ver. 23 for windows. The results showed partial EPS, ROE and NPM influence on stock price and three ratios simultaneously influence stock price. Keywords: EPS, ROE, NPM, Stock Price and IDX30

scholarly journals PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL di D.I YOGYAKARTA TAHUN 2012-2016

2018 ◽  
Vol 26 (2) ◽  
pp. 195-209
Author(s):  
Riska Rahmawati ◽  
Achmad Tjahjono
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Capital Expenditure ◽  
T Test ◽  
Capital Expenditures ◽  
F Test ◽  
Determination Coefficient ◽  
Sample Data

This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special  Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.

scholarly journals Pengaruh Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return on Equity pada Perusahaan Properti dan Real Estate

2020 ◽  
Vol 1 (1) ◽  
pp. 184-194
Author(s):  
Yunita Rizka Septiyani ◽  
Kristianingsih Kristianingsih ◽  
Muhamad Umar Mai
Keyword(s):  
Real Estate ◽  
Research Methods ◽  
Secondary Data ◽  
T Test ◽  
F Test ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Sample Data ◽  
Equity Ratio

The purpose of this research is to determine the Effect of Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) to Return On Equity (ROE) of property and real estate companies listed in IDX for 2013-2017 both simultaneously and partially. The used research methods are descriptive and quantitative approaches, with secondary data using IBM SPSS Statistics 23 application tool. There are 40 sample data choosen by purposive sampling. Based on the results of the F test simultaneously Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE). Based on hypothetical testing, the t test bring the result that debt to asset ratio (DAR) has an insignificant effect on return on equity (ROE) variables and Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE) variables on property and real estate companies listed in IDX.

DAMPAK VARIABEL KEUANGAN TERHADAP PENCAPAIAN KEUNTUNGAN PERUSAHAAN KELOMPOK INDUSTRI KONSTRUKSI DI BURSA EFEK JAKARTA

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Akhmad Sodiqin
Keyword(s):  
Regression Analysis ◽  
Construction Industry ◽  
Stock Exchange ◽  
T Test ◽  
Current Ratio ◽  
Return On Equity ◽  
Industry Group ◽  
Financial Variables ◽  
Equity Ratio ◽  
Ratio Variables

<em>This study aims to determine the effect of financial variables, namely the current ratio and debt to equity ratio of companies in the construction industry group listed on the Indonesia stock exchange either partially or simultaneously. The data used includes construction industry group companies. Data were analyzed using regression analysis using the   F-test and t test. Based on the results of the analysis it is known that the current ratio variables and the debt to equity ratio affect the return on equity variable in the construction industry stocks on the Indonesia stock exchange. Partially the current variable and debt to equity ratio also partially influence</em>.

scholarly journals Faktor-Faktor yang Mempengaruhi Tax Avoidance

2020 ◽  
Vol 20 (1) ◽  
pp. 131
Author(s):  
Anis Susilowati ◽  
Riana Rahmawati Dewi ◽  
Anita Wijayanti
Keyword(s):  
Cash Flow ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Audit Committees ◽  
Company Size ◽  
Sales Growth ◽  
Sample Data ◽  
Analytical Tools ◽  
Research Show

The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.

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