scholarly journals PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100

2021 ◽  
Vol 10 (3) ◽  
pp. 160-174
Author(s):  
G. A. Sri Oktaryani ◽  
Awafiq Abdurrazak ◽  
Iwan Kusuma Negara
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Activity Ratio ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Solvency Ratio

The firm’s goal is to maximize the firm value or wealth for its shareholders. The purpose of this research is to examine the effects of profitability ratio, liquidity ratio, solvency ratio, and activity ratio on the firm value which are part of Kompas-100 index during period 2015 – 2019. Sample are selected by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study indicate that the profitability, liquidity and activity ratio have positive and significant effect on firm value. Meanwhile, the solvability has a negative and significant effect on firm’s value.Keywords:Profitability; liquidity; solvability; activity; firm value

scholarly journals ANALISIS LIKUIDITAS DAN STRUKTUR KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Indra Maulana ◽  
Lidya Martha
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity and solvency ratio toward profitability ratio. Sample from this research is four enterprises in Indonesian Stock Exchange period 2007-2016. The data analysis technique used multiple linear regression analysis using Eviews 6. From the results of tests performed showed that liquidity statistically not significant affect profitability, as indicated by the probability of > 0,05 is 0,6022. Same difference with solvency who were statistically not significantly affect profitability, which is indicated by the probability of > 0,05 is 0,1273.

scholarly journals PENGARUH LIKUIDITAS DAN STRUKTUR KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Indra Maulana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity and solvency ratio towardprofitability ratio. Sample from this research is four enterprise in Indonesian Stock Exchangeperiod 2007-2016. The data analysis technique used multiple linear regression analysis usingEviews 6.From the results of tests performed showed that liquidity statistically not significantaffect profitability, as indicated by the probability of > 0,05 is 0,6022. Same diffirent withsolvency who were statistically not significantly affect profitability, which is indicated by theprobability of > 0,05 is 0,1273.

scholarly journals KEMAMPUAN RASIO LIKUIDITAS DAN SOLVABILITAS DALAM MEMPREDIKSI LABA PERUSAHAAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Solvency Ratio

<em>This research as a purpose to know what influence of liquidity and solvency ratio toward profitability ratio. Sample from this research is five enterprise in Indonesian Stock Exchange period 2007-2014. The data analysis technique used multiple linear regression analysis using Eviews 6. From the results of tests performed showed that liquidity statistically not significant affect profitability, as indicated by the probability of &gt; 0,05 is 0,2761. Be different with solvency who were statistically significantly profitability, which is indicated by the probability of &lt; 0,05 is 0,0460.</em>

scholarly journals Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance

2020 ◽  
Vol 21 (2) ◽  
pp. 126-141
Author(s):  
Ilham Hidayah Napitupulu ◽  
Anggiat Situngkir ◽  
Chairunnisa Arfanni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

AbstractTax avoidance is one of the taxpayers’ efforts to reduce the amount of tax payable legally by using loopholes contained in tax regulations. This study aims to examine the effect of transfer pricing and profitability (ROA) on tax avoidance. This study is tested on seven companies from nineteen plantation companies listed on IDX in 2013-2019 which are selected by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The findings show that transfer pricing and profitability have no effect on tax avoidance. Keywords : Tax Avoidance, Transfer Pricing, Profitability.AbstrakPenghindaran pajak merupakan salah satu upaya wajib pajak untuk mengurangi jumlah pajak terutang secara legal dengan menggunakan celah yang terdapat dalam peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh transfer pricing dan profitabilitas (ROA) terhadap tax avoidance. Penelitian ini diujikan pada tujuh perusahaan dari sembilan belas perusahaan perkebunan yang terdaftar di BEI tahun 2013-2019 yang dipilih dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa transfer pricing dan profitabilitas tidak berpengaruh pada tax avoidance.Kata Kunci: Tax Avoidance,Transfer Pricing, Profitabilitas.

scholarly journals KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD

2020 ◽  
Vol 5 (1) ◽  
pp. 762
Author(s):  
Ni Luh Putu Widhiastuti ◽  
Putu Diah Kumalasari
Keyword(s):  
Academic Achievement ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.

scholarly journals Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2018 ◽  
Vol 10 (2) ◽  
pp. 142-155
Author(s):  
Cinti Rahayu ◽  
Amirah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Analysis Technique

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at   SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

PENGARUH PROMOSI MEDIA SOSIAL DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA SOSMED CAFE ABDULLAH LUBIS MEDAN

2021 ◽  
pp. 1-15
Author(s):  
Clara Silvina Barus ◽  
Donalson Silalahi
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Consumer Decisions ◽  
Analysis Technique

Abstract This study aims to determine and explain the effect of social media promotion and service quality on purchasing decisions. To achieve this goal, research was conducted at Social Media Café Abdullah Lubis using 100 people as respondents. Data were collected through questionnaires and the analysis technique used was multiple linear regression analysis. The results showed: First, social media promotion has a positive and significant effect on purchasing decisions. Second, service quality has a positive and significant effect on purchasing decisions. Third, service quality plays a greater role in increasing the sensitivity of consumer purchases when compared to social media promotion. Fourth, consumer characteristics are also important variables in increasing consumer decisions in buying products. Fifth, social media promotion and service quality are able to explain variations in purchasing decisions by 87.7 percent.

scholarly journals Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

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