scholarly journals Return On Assets, Leverage, Company Size dan Tax Avoidance

2021 ◽  
Vol 31 (9) ◽  
pp. 2301
Author(s):  
Ni Wayan Shintya Dharmayatri ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Participant Observation ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Return On Assets ◽  
Analysis Technique ◽  
Negative Effect ◽  
Observation Method ◽  
Positive Effect

The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampling. The number of companies that met the criteria was 11 companies with 33 observations. Data collection was carried out by non-participant observation method. The data analysis technique used is multiple linear regression analysis. Based on the research results, it was found that return on assets and company size have a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. Keywords: Tax Avoidance; Return On Assets; Leverage; Company Size.

scholarly journals Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  

scholarly journals ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE

2020 ◽  
Vol 1 (5) ◽  
pp. 706-718
Author(s):  
Adil Akbar ◽  
Hakiman Thamrin
Keyword(s):  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Comparative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Cross Sectional ◽  
Significant Negative Effect ◽  
Negative Effect

This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.

scholarly journals Internal auditor reports a fraud: Courage and pressure

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1813-1818
Author(s):  
Dini Rosdini ◽  
Aria Farah Mita ◽  
Dyah Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Company Size ◽  
Internal Auditor ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.

scholarly journals Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Putu Indrayani ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence between auditor turnover, audit opinion and financial distress towards audit delay or not. This research was conducted at mining companies on the Bursa Efek Indonesia (BEI). There number of samples taken was 144, with nonprobability sampling method, especially purposive sampling. Data collection was carried out by non-participant observation. The analysis technique used is multiple linear regression analysis. The results of the analysis found that auditor switching had no effect on audit delay. These indicates prove that wether there is a change of auditors or not has doesn’t affect the audit delay. Opinion of audit brought a negative effect on audit delay. Financial distress brought a positive effect on audit delay. Keywords: Audit Delay; Auditor Switching; Auditor Opinion; Financial Distress.

scholarly journals PENGARUH SPREAD TINGKAT SUKU BUNGA, NON PERFORMING LOAN, DAN BOPO TERHADAP PROFITABILITAS

2018 ◽  
Vol 7 (11) ◽  
pp. 5874
Author(s):  
Ida I Dewa Ayu Ekadini Badung ◽  
I Putu Yadnya
Keyword(s):  
Interest Rate ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Interest Rate Spread ◽  
Analysis Technique ◽  
Negative Effect ◽  
Observation Method

The purpose of this study is to determine the effect of Spread Rate of Interest Rate, NPL and BOPO on Profitability of Rural Banks in Denpasar period 2014-2016. This research uses non participant observation method with the sample used as many as 19 BPR in Denpasar City. Data analysis technique used multiple linear regression analysis. The results of this study show that partially positive Spread has no significant effect on Return On Assets (ROA) on BPR in Denpasar City 2014-2016. Non Performing Loan (NPL) has a significant negative effect on ROA in BPR in Denpasar City 2014-2016. Operational Costs to Operating Income (BOPO) have a significant negative effect on ROA in BPR in Denpasar City 2014-2016. The implications of this study the higher Spread ratio will increase the ROA of banking companies. While the NPL and BOPO the higher the ratio of these variables, then the ROA of banking companies will decrease, so to improve the ROA of banking companies have to press NPL and utilize existing sources and systems. Keywords: Interest Rate Spread, NPL, BOPO, Profitability.

scholarly journals Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak

2018 ◽  
pp. 1506
Author(s):  
I Made Gilang Hartana ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Regression Analysis ◽  
Motor Vehicle ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Observation Method ◽  
Positive Effect ◽  
Research Show

The development of an area is heavily dependent on the tax sector. The purpose of this study is to determine the effect of taxpayer awareness and tax sanctions on compliance with motor taxpayers with the socialization of taxation as a moderator. This research was conducted at SAMSAT Tabanan Joint Office. The number of samples used in this study were 100 people obtained by nonprobability sampling method with purposive sampling technique. Data were collected by non-participant observation method and questionnaire. Data analysis technique is done by using multiple linear regression analysis and Moderated Regression Analysis. The results of the research show that taxpayers' awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance in SAMSAT Tabanan Office. This study also found that the socialization of taxation can strengthen the influence of taxpayer awareness on the compliance of motor vehicle taxpayers in the joint office of SAMSAT Tabanan. Keywords: awareness, sanction, socialization, compliance

scholarly journals The empirical evidence of the effect of company size, leverage and profitability on income smoothing

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1813-1818 ◽  
Author(s):  
Dini Rosdini ◽  
Aria Farah Mita ◽  
Dyah Setyaningrum
Keyword(s):  
Management Strategy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Company Size ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.

scholarly journals Pengaruh NPF, FDR, dan BOPO terhadap tingkat bagi hasil deposito mudharabah: ROA sebagai variabel moderating

2021 ◽  
Vol 1 (1) ◽  
pp. 36-48
Author(s):  
Aninda Eva Riri Indah Damayanti ◽  
Arna Asna Annisa
Keyword(s):  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Return On Assets ◽  
Operational Costs ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the effect of non-performing financing, financing to deposit ratio, and operational costs and operational income on the profit-sharing rate of mudharabah deposits with return on asset as a moderating variable. This research is quantitative research with data panels. The population in this study was 14 Islamic Commercial Bank in Indonesia for the period 2015-2019. The sample selection used the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results found that non-performing financing and operational costs and operational income have a negative effect on the profit-sharing rate of mudharabah deposits. However, the financing to deposit ratio has a positive effect on the profit-sharing rate of mudharabah deposits. Return on assets does not moderate the non-performing financing and financing to deposit ratio variable but does moderate operational costs and operational income variable on the profit-sharing rate of mudharabah deposits.

Pengaruh Loan To Deposit Ratio Dan Tingkat Suku Bunga Kredit Terhadap Return On Asset

2021 ◽  
Vol 9 (1) ◽  
pp. 93-102
Author(s):  
Dini Wulandari ◽  
Mangasa Augustinus Sipahutar
Keyword(s):  
Financial Institution ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Return On Assets ◽  
The Public ◽  
Analysis Technique ◽  
Negative Effect ◽  
Using Data ◽  
The Relationship ◽  
Positive Effect

Bank is a financial institution that serves as a financial intermediary, which means collecting funds from the public and channel them back to the community in the form of loans.           This research Using data from published financial statements and published from Indonesian banks in the period 2015-2019. Using data from Quarterly. The analysis technique used in this research is multiple linear regression analysis to determine how much the relationship between one variable to another variable. In addition, the test results can be concluded by the multivariate coefficient that LDR has a positive effect and no significant effect on ROA, while lending rates have a significant negative effect on ROA.   Keywords: Return On Assets (ROA), Loan to deposit Ratio (LDR), Credit interest rate level

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

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