scholarly journals Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi

2019 ◽  
Vol 11 (2) ◽  
pp. 211-217
Author(s):  
David Malindo Pasaribu ◽  
Susi Dwi Mulyani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Processing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Negative Influence ◽  
Significant Negative Effect ◽  
Manufacturing Company ◽  
Negative Effect

This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance. Keywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

scholarly journals PENGARUH SPREAD, MARKET VALUE, VARIANCE RETURN DAN DIVIDEND PAYOUT RATIO TERHADAP HOLDING PERIOD SAHAM

2016 ◽  
pp. 168
Author(s):  
Ni Luh Ayu Yulita Utami ◽  
Ida Bagus Panji Sedana
Keyword(s):  
Stock Exchange ◽  
Participant Observation ◽  
Secondary Data ◽  
Market Value ◽  
Negative Influence ◽  
Dividend Payout ◽  
Holding Period ◽  
Significant Negative Effect ◽  
Return Variance ◽  
Negative Effect

The purpose of this study was to determine the effect spreads, market value, variance return and dividend payout ratio of the holding period of the stock chemical and basic industry sectors 2011-2014 period. The study was conducted using the method of non-participant observation, the data used is secondary data obtained in the Indonesia Stock Exchange (IDX) through the site www.idx.co.id. The sample used in the study of eight companies which were determined using purposive sampling method. The analysis technique used in this research is multiple linear regression. Based on the analysis, variable spreads had a negative influence is not significant, the market value has a significant negative effect, return variance has no significant negative effect and the dividend payout ratio has a significant positive pengeruh. Simultaneously independent variables significantly influence the holding period. Based on the results of this study should investors pay attention to the variable market value and the dividend payout ratio that has a significant influence on the holding period

ANALISIS PENGARUH INDEKS PEMBANGUNAN MANUSIA DAN TINGKAT PENGANGGURAN TERBUKA TERHADAP KEMISKINAN DI INDONESIA

2019 ◽  
Vol 2 (2) ◽  
pp. 77-89
Author(s):  
Saparuddin Mukhtar ◽  
Ari Saptono ◽  
As’ad Samsul Arifin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Human Development ◽  
Unemployment Rate ◽  
Human Development Index ◽  
Secondary Data ◽  
Lagrange Multiplier Test ◽  
Development Index ◽  
Analysis Techniques ◽  
Negative Effect

Abstract - This study aims to determine the effect of Human Development Index and Open Unemployment to poverty in Indonesia. The data in this study are secondary data about the human development index, the opened unemployment rate, and the percentage of poverty. The data is obtained from panel data of 33 provinces in Indonesia for 4 years from 2011 to 2014. The data analysis techniques uses regression analysis by using Random Effects based on the results of the Lagrange Multiplier test. The results showes that the Human Development Index hasa significant negative effect to poverty. Meanwhile, the level of opened unemployment has no significant effect to poverty in Indonesia. Keywords: Human Development Index, Opened Unemployment Rate, Poverty

scholarly journals Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

2020 ◽  
Vol 20 (1) ◽  
pp. 113
Author(s):  
Novita Wahyu Triyanti ◽  
Kartika Hendra Titisari ◽  
Riana Rachmawati Dewi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Research ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Analysis Method ◽  
Variable Size

In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.

scholarly journals Pengaruh risiko usaha terhadap profitabilitas pada bank umum swasta nasional devisa

2020 ◽  
Vol 9 (2) ◽  
pp. 261
Author(s):  
Syania Dita Cahyani ◽  
Herizon Herizon
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purposes of this study are analyzes the simultaneously and partially effect of LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR to ROA in Bank Umum Swasta Nasional Devisa. The sample of this study consisted of four banks: Bank CIMB Niaga, Bank Permata, Bank Pan Indonesia, and Maybank. This study used secondary data taken from the financial statements of  Bank Umum Swasta Nasional Devisa. The bank period from the first quarter of 2013 to the second quarter of 2018. The technique of analyzing data is descriptive analysis and used linear regression analysis, F table, t table. The result of this study indicate that analyzing LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR simultaneously have a significant effect on ROA in Bank Umum Swasta Nasional Devisa. Partial LDR, IPR and APB have unsignificant negative effect on ROA in Bank Umum Swasta Nasional Devisa. NPL and IRR partially have unsignificant positive effect on ROA in Bank Umum Swasta Nasional Devisa. PDN and BOPO partially have significant negative effect on ROA in Bank Umum Swasta Nasional Devisa. FBIR partially has significant positive effect on ROA in Bank Umum Swasta Nasional Devisa.

scholarly journals PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN SUBSEKTOR KONSTRUKSI BANGUNAN DI BEI

2019 ◽  
Vol 8 (7) ◽  
pp. 4444
Author(s):  
Ni Putu Yulinda Prastika ◽  
Made Reina Candradewi
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Study Data ◽  
Building Construction ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Capital Structure

This study aims to determine the important factors that can affect the capital structure of companies in the construction construction sub-sector on the Indonesia Stock Exchange (IDX). There are 3 (three) important factors that can affect the capital structure, namely: profitability, asset structure, and liquidity. This research uses purposive sampling in the method of determining the sample so that it gets 9 companies which are the samples of this study. Data used in the form of secondary data taken for 6 years in the period 2012-2017. Multiple linear regression as a data analysis technique used. The results obtained from this study are 1) variable profitability has a significant negative effect on the capital structure of the company's construction construction sub-sector on the Indonesia Stock Exchange (IDX); 2) asset structure has a negative and significant effect on the building construction sub-sector of the company on the IDX; and 3) liquidity has a significant negative effect on the capital structure of the company's construction construction sub-sector on the IDX. Keywords: capital structure, profitability, asset structure, liquidity

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UMUR OBLIGASI DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA SEKTOR KEUANGAN YANG TERDAPAT DI BEI TAHUN 2015-2018

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Akhmad Darmawan ◽  
Yudith Foran Al Fayed ◽  
Fatmah Bagis ◽  
Bima Cininttya Pratama
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Descriptive Statistics ◽  
Significant Positive Effect ◽  
Bond Ratings ◽  
Bond Rating ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effects of profitability, liquidity, leverage, age of bondsand firmsize toward bond ratingin the financial sectors listed inIndonesia Stock Exchangeduring2015-2018using 86 samples chosen bypurposive sampling. Meanwhile, data analysis techniques used in this study were descriptive statistics,classic assumption tests, multiple linear regression analysisand hypothesis testing. The results of data analysis using regression analysis showed that profitability had not a significant negative effect on bond ratingin financial sectors, liquidity had a significant positive effect on bond ratings in financial sectors, leverage had a significant positive effect on bond rating in financial sectorand ageof bondhad a significant negative effect on bond ratingin financial sectors. While, firmsize had a significant negative effect on bond ratingin financial sectors.Keywords:Profitability, Liquidity, Leverage, Age of Bonds, FirmSize, Bond Rating

scholarly journals PENGARUH BEBERAPA RASIO KEUANGAN TERHADAP KEPUTUSAN HEDGING PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA

2020 ◽  
Vol 9 (5) ◽  
pp. 2045
Author(s):  
Putu Mia Anggyantari ◽  
Ida Bagus Anom Purbawangsa
Keyword(s):  
Regression Analysis ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Mining Company ◽  
Significant Negative Effect ◽  
Derivative Instruments ◽  
Negative Effect ◽  
Positive Effect

Companies that conduct international trade will be affected by unexpected changes in the value of foreign currencies, so companies need to hedge derivative instruments. This study aims to analyze the effect of several financial ratios, such as liquidity, leverage and profitability on hedging decisions on derivative instruments. This study uses secondary data from the company's annual report. The population is a mining company listed on the Indonesia Stock Exchange for 2016-2018. Purposive sampling is used with 33 companies analyzed by logistic regression analysis. Liquidity has significant negative effect on hedging decisions of derivative instruments, leverage has significant positive effect on hedging decisions of derivative instruments, profitability has significant negative effect on hedging decisions of derivative instruments. The accuracy of the prediction data for the probability of hedging derivative instruments in companies is 28% and the remaining 72% is explained by other variables outside the model. Keywords:Liquidity, Leverage, Profitability, and Hedging

scholarly journals ANALISIS JALUR KINERJA KEUANGAN DAERAH YANG DIMODERASI BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI

2019 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Linawati Linawati ◽  
Mar’atus Solikah
Keyword(s):  
Economic Growth ◽  
Data Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Economic Activities ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The City ◽  
Expenditure Allocation

<p><em>Planned financial performance, with estimates and realization of revenues and accuracy of expenditure allocation, is expected to increase economic growth. Increased economic growth indicates increased the economic activities of that area, followed by increasing income and the welfare of its people. The financial performance is allegedly not always increasing economic growth. The purpose of this study was to analyze the effect of regional financial performance on economic growth which moderated capital expenditure in the City and Regency of the Ex-Kediri Residency. The population as well as the sample in this study are 7 regions, namely 2 cities and 5 districts in the Kediri residency of East Java. The object of research is regional financial performance, capital expenditure and economic growth. The data used is secondary data, consisting of budget data on APBD realization and economic growth, obtained from the bps and dpjk websites. Data analysis using SEM Moderating analysis. This study has found that financial performance does not have a significant and negative effect on economic growth. Capital expenditure has a significant negative effect on economic growth, and capital expenditure can be as a moderator of regional financial performance towards economic growth.</em></p>

scholarly journals Analisis Prokrastinasi Dalam Mengerjakan Skripsi Pada Mahasiswa Jurusan Pendidikan Ekonomi Angkatan 2015 Universitas Negeri Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (3) ◽  
pp. 412
Author(s):  
Fitrah Fitrah ◽  
Agus Irianto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Significant Influence ◽  
Analytical Method ◽  
Economic Education ◽  
Economic Conditions ◽  
State University ◽  
Significant Negative Effect ◽  
Analysis Process ◽  
Negative Effect

This Research aims to identify and analyze the influence of adversity quotient and parents' socio-economic conditions on procrastination in doing thesis on students of 2015 economic education majoring in Padang State University. The population in this research were students of 2015 economic education majoring in Padang State University who were taking a thesis course. The analytical method used is multiple regression analysis and data analysis process using the SPSS version 21 program. The results show that 1) there is a significant influence between adversity quotient and parents' socio-economic conditions on procrastination in working on a thesis. 2) there is a significant negative effect between adversity quotient on procrastination in working on a thesis. 3) there is a significant negative effect between parents' socio-economic conditions on procrastination in working on a thesis.Keyword: adversity quotient, socio-economic, procrastination

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