Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan

This study aims to determine and provide empirical evidence regarding the Effect of Liquidity, Leverage and Independent Commissioners on Corporate Tax Aggressiveness in the Jakarta Islamic Index 2013-2017. The number of samples in the study were 10 companies obtained using the purposive sampling method based on predetermined criteria. The data used are secondary data in the form of audited annual financial statements in the period 2013 - 2017 taken from the sites www.idx.co.id and www.idx.co.id. Data analysis techniques used were descriptive statistics, assumptions test and multiple linear regression analysis tests. The results of the study were conducted based on the T test, liquidity using the quick ratio had no effect on tax aggressiveness, leverage it affected on tax aggressiveness and for independent commissioners too it affected tax aggressiveness. The results of the study are based on the F test, simultaneously liquidity and independent commissioners influence the aggressiveness of corporate taxes.

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Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss201712pp937-951 ◽

2017 ◽

Vol 4 (12) ◽

pp. 937

Author(s):

Farokhah Muzayinatun Niswah ◽

Dina Fitrisia Septiarini

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Balance Sheet ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

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Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v21i1.1214 ◽

2021 ◽

Vol 21 (1) ◽

pp. 130

Author(s):

Masna Rina Fitriyati ◽

Kartika Hendra Titisari ◽

Yuli Chomsatu Samrotun

Keyword(s):

Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Technique

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i06.p09 ◽

2020 ◽

Vol 30 (6) ◽

pp. 1458

Author(s):

Efrie Surya Perdana ◽

A.A.N.B Dwirandra

Keyword(s):

Regression Analysis ◽

Random Sampling ◽

Sampling Method ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Stratified Random Sampling ◽

Analysis Techniques

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.

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Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽

10.33557/mbia.v18i1.326 ◽

2019 ◽

Vol 18 (1) ◽

pp. 76-84

Author(s):

Muhammad Idris ◽

Dian Novita Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Random Sampling ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Collection Method ◽

Analysis Techniques ◽

Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

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Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p17 ◽

2020 ◽

Vol 30 (8) ◽

pp. 2115

Author(s):

I Putu Pranata Eka Putra ◽

I Made Pande Dwiana Putra

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Techniques ◽

Food And Beverage ◽

Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

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PENGARUH INFLASI DAN KURS TERHADAP UJRAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH PADA PT. BANK MUAMALAT INDONESIA, TBK CABANG PEMATANGSIANTAR

Studia Economica : Jurnal Ekonomi Islam ◽

10.30821/se.v1i1.234 ◽

2015 ◽

Vol 1 (1) ◽

pp. 86

Author(s):

Nuri Aslami

Keyword(s):

Regression Analysis ◽

Exchange Rate ◽

Linear Regression Analysis ◽

Field Research ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Independent Variables ◽

Qualitative Approaches ◽

Independent Variable

This study aims to determine how the effects of inflation and exchange rate against ujrah, musyarakah, mutanaqisah PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. This research is a field research using quantitative and qualitative approaches. The data used are secondary data, ie., data obtained from the Central Statistics Agency report, Report of Bank Indonesia, and the financial statements of PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. The data were processed using SPSS 16. The analysis used is multiple linear regression analysis. The results showed that the inflation and the exchange rate (the independent variable) affects ujrah in Musharakah financing mutanaqisah (dependent variable). The independent variables in this study could explain the change by 3.4% and the rest (96.6%) is explained by other variables beyond the variables used. Partially, the level of significant 5% and t table of 2034, inflation and exchange rate does not significantly affect the Musharakah financing ujrah mutanaqisah. This is demonstrated by the t value inflation of 0. 489 and texchange rate of 0899.

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Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p25 ◽

2019 ◽

Vol 28 (2) ◽

pp. 1464

Author(s):

Putu Arisna Dewi ◽

I Ketut Jati

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Service Quality ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Moral Obligations ◽

Analysis Techniques ◽

Positive Effect ◽

Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

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PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

10.31227/osf.io/uysq8 ◽

2019 ◽

Author(s):

Rizka Hadya

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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PENGARUH PRESTASI KERJA DAN SENIORITAS TERHADAP PROMOSI JABATAN PADA PT. BANK BENGKULU CABANG UTAMA

Jurnal Media Ekonomi (JURMEK) ◽

10.32767/jurmek.v25i3.1158 ◽

2020 ◽

Vol 25 (3) ◽

pp. 227-240

Author(s):

Meilaty Finthariasari ◽

Desi Purnama Sari

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Work Performance ◽

Sampling Method ◽

Employee Performance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Response Analysis ◽

Analysis Techniques ◽

Low Performance

This study studies any factors that can improve the low performance of employees either partially or simultaneously. There are several factors that will be discussed in this study, discussed work Performance (X1), and seniority (X2). The object of this research is the company employees of PT Bank Bengkulu Cabang Utama, which gathered 60 people. The sampling method in this study is total sampling by taking an object or participating to take a sample. In this research the authors use the method of data collection by observation and questionnaires. There are several data analysis techniques used in this study, including using the instrument test, classic assumption test, respondent response analysis, multiple linear regression analysis, determinant coefficient, and also hypothesis testing. From the results of tests that have been carried out it can be concluded that the work performance reward and seniority variables have a partial or simultaneous effect on employee performance at PT Bank Bengkulu Cabang Utama.

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ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

10.31227/osf.io/gw98h ◽

2019 ◽

Author(s):

Yelis Analisa

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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