Jurnal Paradigma Akuntansi

FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Friska Rama Soesanto, Viriany Viriany — Mon, 14 Oct 2024 00:00:00 +0000

The objective of this study is to determine the effect of profitability, leverage, and liquidity towards tax aggresiveness. This research uses secondary data from manufacturing companies that is listed on the Indonesian Stock Exchange during the period of 2018-2020. The sample is selected using purposive sampling and amounted to 79 companies. The data is processed by using Eviews 12. Outputs obtained from this study indicates that leverage has a positive and significant influence towards tax aggressiveness. Profitability and liquidity has a negative and not significant influence on tax aggresiveness.

PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR

Artavia Octanli, Thio Lie Sha — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study was to obtain empirical evidence regarding the effect of liquidity, leverage, profitability, and firm size on firm value. The sample data used were 63 companies using purposive sampling method. This study uses secondary data. Data processing using Microsoft Excel 2019 and Eviews version 12. The research results show that profitability has a positive and significant effect on firm value, while leverage and firm size have a positive and insignificant effect on firm value. Liquidity has a negative and insignificant effect on firm value. The implication of this research is that the company's performance is very important to increase the company's profit and value.

FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 YANG TERDAFTAR DI BEI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Ferick Geraldio, Viriany Viriany — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study was to analyze the effect of profitability and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with firm size as a moderating variable. The research period starts from 2018 to 2020. The research sample was taken based on the purposive sampling method consisting of 70 companies. Sothe research data for three years amounted to 210 data. The data obtained were processed using the Eviews v.12.0 program. The results of the analysis in this study indicate that profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size can moderate but weaken the effect of profitability on capital structure. Firm size can moderate but weaken the effect of asset structure on capital structure.

PENGARUH PEMAHAMAN REVOLUSI INDUSTRI 4.0 TERHADAP AKUNTANSI

Theresia Agustina, Elizabeth Sugiarto Dermawan — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to detemine the effect of understanding the 4.0 Industrial Revolution in the use of Artificial Intelligence on Accounting. Knowing the effect of Big Data on Accounting, Knowing the effect of Cloud Computing on Accounting. This study uses data from 30 respondencets who are accountants who understand the Industrial Revolution 4.0 and who work woth IT or Big Data. The results show that Artifical Intelligence has a positive effect on accounting, Big Data has a positive effect on Accounting, Cloud computing has a positive effect on Accounting.

FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG

Emil Tanaga Wijaya, Sofia Prima Dewi — Mon, 14 Oct 2024 00:00:00 +0000

This research was conducted with the aim of obtaining empirical evidence regarding the effect of managerial ownership, firm size, institutional ownership, asset structure, and profitability on debt policy. The subject of this research is a manufacturing company that is consistently listed on the Indonesia Stock Exchange for the period 2018-2020. Sample selection using purposive sampling technique. Based on certain criteria obtained a sample of 44 manufacturing companies. This study uses secondary data that is processed using Eviews 12.0 software and hypothesis testing using multiple linear regression analysis. The results of this study indicate that firm size has a positive effect on debt policy, asset structure has a negative effect on debt policy, managerial ownership and profitability have no positive effect on debt policy, and institutional ownership has no negative effect on debt policy.

PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN

Danastia Vefiani Halim, Henryanto Wijaya — Mon, 14 Oct 2024 00:00:00 +0000

This research aims to determine the effect of liquidity, profitability and leverage on firm value moderated by dividend policy by using a sample of 23 family manufacturing companies listed on the IDX in 2018-2020. The data processing of this research uses Eviews 12. The results of this study indicate that liquidity has a negative and insignificant effect on firm value; profitability has a positive and significant impact on firm value; leverage has a positive and insignificant effect on firm value; dividend policy has a positive and insignificant effect; dividend policy does not have a significant and negative effect on the relationship between the influence of liquidity on firm value; dividend policy does not have a significant and positive effect on the relationship between profitability and firm value; dividend policy has no significant and negative effect on the relationship between leverage and firm value.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGELAPAN PAJAK

Venesia Kasih, Ngadiman Ngadiman — Mon, 14 Oct 2024 00:00:00 +0000

This study was conducted to know the influence of the Self-Assessment System, Money Ethics and Tax Morale against Tax Evasion. The research sample used in this study was 100 taxpayers who met the sample criteria. The results of the study found that the Self-Assessment System had no effect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale has a negative and significant effect on Tax Evasion. The technique of collecting data used is by distributing questionnaires to taxpayers who are domiciled in Jakarta, have used DJP Online, and have a TIN. The sampling technique used was the Purposive Sampling technique. Data processing using SmartPLS version 3.3.9. The results of the study found that the Self-Assessment System had not affect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale had a negative and significant affect on Tax Evasion.

PENGARUH KESADARAN, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM

Vanessa Cynthia, Estralita Trisnawati — Mon, 14 Oct 2024 00:00:00 +0000

This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax socialization and tax sanctions on UMKM taxpayer compliance. The sample selection technique in this study uses simple random sampling as a form of use in collecting sample data of 100 samples of UMKM in Tangerang City. The data processing technique used in this study was assisted using Soft'sware IBM SPSS Statistics 25 generated through multiple regression analysis as a determinant in generating data in this study. The results of this study indicate that taxpayer awareness, tax socialization, and tax sanctions affect taxpayer compliance. Meanwhile, taxpayer knowledge does not affect taxpayer compliance. This research implies that there are benefits such as adding insight and learning for readers about UMKM taxes. as a capital city taxpayer, increase knowledge so that they can get to know taxation better. the better in knowing, the higher the level of compliance.

PENGARUH CASH HOLDING, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING

Angellia Boen, Nurainun Bangun — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study is to analyze the factors that influence income smoothing in manufacturing companies listed on the Indonesia Stock Exchange during the period of 3 years (2018-2020). The sampling method used in this research is purposive sampling. The final sample used in this study amounted to 31 manufacturing companies. The analysis used in this study is logistic regression. The data that has been collected is processed using Eviews version 12 software. The results show that the independent variable cash holding and managerial ownership have a positive and insignificant effect on the dependent variable (income smoothing), and the independent variable profitability has a negative effect on the dependent variable (income smoothing).

ANALISIS REKONSILIASI FISKAL PT DINAMIKA PRATAMA TAHUN 2020

Kevin Kevin, Purnamawati Helen Widjaja — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this research is to determine the application of fiscal reconciliation to PT Dinamika Pratama commercial financial statements in 2020 and find out whether the PT Dinamika Pratama has calculated the Corporate Income Tax Payable under the law’s current tax. The method used in this research is qualitative descriptive analysis and the method of data collection is done through observation,documentation, and interviews with the company.The objects used are commercial financial statements 2020,corporate income tax ,and corporate annual tax return 2020.The results of the study indicate that the preparation of the fiscal financial statements at PT Dinamika Pratama is not in accordance with the UU PPh No 36 Tahun 2008,so it has an impact on the calculation of corporate income tax payable.

FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE

Antony Prawira, Liana Susanto — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to obtain empirical evidence about the effect of profitability, leverage, liquidity, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and leverage have a significant positive effect on firm value. Liquidity does not have a significant effect on firm value. Firm size has a significant negative effect on firm value. The implication of this research is the need to increase profitability and leverage to increase firm value which will give a positive signal to investors.

FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI

Evelyn Laxamana, Vidyarto Nugroho — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to obtain evidence about the influence of composition of board commissioners and audit committee as a part of good corporate governance, audit quality, firm size and leverage as independent variables on earnings management as dependent variable of non financial companies listed on Indonesian Stock Exchange from 2018 – 2020. This research used non-financial companies that listed in Indonesia Stock Exchange during 2018-2020 as the population. There are 153 companies, with 459 total data that meet the criteria. This research using purposive sampling method and used multiple regression method to analyze the data. The result shows that composition of board commissioners, audit committee, firm size and leverage have no influence on earnings management while audit quality have influence on earnings management practice.

FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN MANUFAKTUR

Adelia Sekar Sri Anggaraeni, Herlin Tundjung Setijaningsih — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to prove the effect of leverage, firm size, and sales growth on financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Sampling method used in this research is the purposive sampling method by finding 67 samples of manufacturing companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results found from this study indicate that leverage and sales growth have a significant and positive influence on financial performance. However, firm size have a positive non-significant effect on financial performance.

PENGARUH PENGGUNAAN E-WALLET TERHADAP KONSUMSI DI KALANGAN MAHASISWA/I WILAYAH JAKARTA DAN JAWA BARAT PADA MASA COVID-19

Benita Anastasia, Vidyarto Nugroho — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to obtain evidence about the effect of using e-wallets on consumption among students in the Jakarta and West Java areas during the COVID-19 period. The design of this study was made in order to find out whether there is a direct or indirect effect given by the independent variable on the independent variable. This study used simple random sampling and produced a sample of 200 people from 321 people. Furthermore, for testing the is hypothesis, it is done using a simple linear regression method. This research was conducted using the SPSS (Statistical Product and Service Solution) application. The results showed that the use of e-wallet seen from all indicators (practical, security, human error, limits, recording reports and changes) had a significant effect on consumption variables. The implication of this research is that students should be more aware of the use of e-wallet, even though they can consume it effectively and easily. But students must be able to exercise control, and be introspective of the effects that arise after the use.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON

Novia Nor Sohada, Hendang Tanusdjaja — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study is to analyze the factors that influence financial statement fraud pentagon. The sample of this study 150 observation seen from 50 manufacturing companies listing in Indonesia Stock Exchange period 2019-2021. The type of data used is secondary data, which is an annual report of companies listing in the IDX for period 2019-2021. Hypothesis test used with multiple linear regression method with SPSS software, whare previously the classical principle test for the feasibility of research data. The results of this study indicate that study indicate that external pressure as measured by the leverage ratio, which has a significant effect on financial statement fraud. Ineffective monitoring as measured by the ratio of independen commissioners (BDOUT), change in auditor as measured by changes in independent auditors, has no significant effect on financial statement fraud.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN SEBELUM DAN SELAMA PANDEMI COVID-19

Stephani Brenda, Yanti Yanti — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study is to obtain empirical evidence of investment opportunities, profitability, leverage, and firm size effects on dividend policy before and during COVID-19 pandemic. The population in this study are manufacturing companies listed on IDX during the years 2019-2020 consisting of 42 samples. Data the year 2019 represent conditions before the pandemic, whereas data the year 2020 represent conditions during pandemic. Hypothesis of this study are tested with regression analysis and the Wilcoxon. The results of the study show that before the the pandemic, leverage had a significant effect on dividend policy, on the other hand, investment opportunity, profitability, and firm size had no significant effect on dividend policy. During the pandemic investment opportunity, profitability, and leverage had a significant effect on dividend policy, in contrast, firm size had no significant effect on dividend policy.

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE

Reinhard Marthin Pardomuan, F.X. Kurniawan Tjakrawala — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study is to investigate the governance of manufacturing companies which include the board of directors, audit committee, institutional ownership, and intellectual capital, listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. This is an empirical assessment of the impact of corporate governance on financial performance. Data collection was carried out on 201 samples of company data selected with the purposive sampling method. The Processing of survey data is supported by the programs SPSS Output program and Microsoft Excel 2019. The results obtained indicate that the board of directors (BOD), institutional ownership (IO), and intellectual capital (VAIC) have a significant influence on financial performance (ROA). The Audit Committee (AC) does not affect the financial performance (ROA). The conclusion of this study is that not only fovernace but also intellecetual capital management needs better governance in order for companies to improve their financial performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN

Suwandhi Tanuwijaya, Hadi Cahyadi — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of the study was to obtain empirical evidence regarding the effect of leverage, firm size, managerial stock ownership, audit committee, and asset structure on firm performance. The study used 117 data samples from manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The research uses Microsoft Office 365 and Eviews 12 software in terms of data processing. The results obtained from the study are that leverage has a negative effect on company performance, firm size has a negative effect on company performance, managerial share ownership has a negative effect on company performance, audit committees have a positive effect on company performance, and asset structure has a negative effect on company performance.

EFEKTIVITAS SISTEM PENGENDALIAN MANAJEMEN ATAS PENDAPATAN TERHADAP TINGKAT LABA PADA PT.XYZ

Karaniya Karaniya, Rosmita Rasyid — Mon, 14 Oct 2024 00:00:00 +0000

This research was conducted at PT. XYZ which is a construction equipment supplier company, with the aim of knowing the management control system for income that is applied to PT. XYZ and how it affects the company's profit and how the level of effectiveness of the management control system. The type of research used is descriptive research with data collection methods through interviews with managers from PT.XYZ. Methods of data processing using qualitative analysis methods. The results of this study indicate that the control system at PT. XYZ is still ineffective due to management neglect and employee failure in carrying out orders from managers and the system that has been made is not fully implemented with discipline by PT. XYZ employees.

PENGARUH LIQUIDITY, LEVERAGE, PROFITABILITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE

Chuandry Andika, Merry Susanti — Mon, 14 Oct 2024 00:00:00 +0000

The main purpose of this research is to analyze the effect of liquidity, leverage, profitability, and corporate social responsibility towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX). This research used 204 data samples consisted of 74 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. This research used Eviews 12 in processing research data. The result obtained from this research indicates that liquidity has negative and no significant effect on firm value. Leverage has negative and significant effect on firm value. Profitability has positive and no significant effect on firm value. Corporate social responsibility has negative and no significant effect on firm value.

PENGARUH KASUS COVID-19, KAPITALISASI PASAR, MARKET BOOK RATIO, DAN PROFITABILITAS TERHADAP STOCK RETURN

Phoebe Muryadi, Rousilita Suhendah — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study is to analyze the effect of Covid-19 cases, market capitalization, market book ratio, and profitability on daily stock returns in property and real estate and telecommunications sector companies listed in Indonesia Stock Exchange during 2020. This study uses 29 samples, which were selected by purposive sampling method with a total observation of 5,800 data. The research data was collected and calculated using Microsoft Excel 2013 program and then processed with multiple regression analysis using the Eviews 9.0 program. The results of this study prove that the Covid-19 case and the market book ratio have a significant effect on stock returns, while market capitalization and profitability have no significant effect on stock returns. The implication of this research is to become a consideration for investors to see the condition of the company's shares not only from its financial statements, but also to see other factors that can affect the condition of the company's shares. For companies, it is necessary to improve their financial health in order to convince investors to consider investing.

FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA

Jefta Gracia, Widyasari Widyasari — Mon, 14 Oct 2024 00:00:00 +0000

This journal contains the information of the effect about how profitability, leverage, institusional ownership, managerial ownership, and sales growth affects earnings management in manufacturing companies listed in the Indonesia's Stock Exchange between 2018-2020 period. This research used 29 manufacturing company that filtered by using purposive sampling method for a total 196 manufacturing company in 3 years span. The results of this research showed that there’s a negative and significant effect of sales growth on earnings management, on the other side, results of profitability, leverage, institusional ownership, managerial ownership contain no significant effcet on earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020

Raditya Raditya, Hendro Lukman, Juni Simina — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, SALES GROWTH TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR

Marselinus Marselinus, Thio Lie Sha — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this research is to determine the effect of profitability, leverage, managerial ownership, and sales growth on the dividend policy in manufacturing companies on the IDX during 2018-2020. The method used is purposive sampling with valid data as many as 32 companies. Data processing is using Eviews program version 12. The results of this show that profitability has a negative significant and leverage has a positive significant effect on dividend policy, while managerial ownership has a positive insignificant and sales growth has a negative insignificant effect on dividend policy. The implication of this research are expected to give consideration for companies to make decisions related to factors that affect dividen policy.

FAKTOR-FAKTOR YANG MEMPERNGARUHI STRUKTUR MODAL DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI

Levika Anastasia, Ardiansyah Rasyid — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study was to examine the effect of profitability, liquidity, and firm size
on capital structure with family ownership as a moderating variable. The sampling
technique in this study used the non-probability sampling method and the purposive
sampling method as the sample selection method. This study uses 300 samples from 75
manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-
2020. The data in this study were obtained from financial statements and processed using
Microsoft Excel and Spss 16 programs with multiple linier regression analysis. The results
of this study indicrate that profitability has a significant negative effect on capital
structure, while firm size has a significant positive effect on capital structure. In additional,
family ownership as a moderating variabel strengthens the relationship between
profitability and capital structure. For the liquidity variable, and the firm size of the
company family ownership does not moderate the relationship between each variabel on
tehe capital structure.

ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG

Timotius Alexander, Susanto Salim — Mon, 14 Oct 2024 00:00:00 +0000

The aims of this research is to discover the influence of earning volatility, liquidity, asset structure and firm size towards debt policy on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2018-2020. The method in selecting the sample is using purposive sampling method and the selected sample is 31 companies. This study uses secondary data and data processing in a way by multiple regression analysis assisted by using Eviews software version 12 and Microsoft Excel version 2016. The results of this research indicate that firm size has a significant influence on debt policy while earnings volatility, liquidity and asset structure do not have a significant influence on debt policy.

FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR

Fandy Franjaya, Viriany Viriany — Mon, 14 Oct 2024 00:00:00 +0000

This study was conducted to find out the effect of probitability, leverage, firm size, and liquidity on firm value in manufacturing companies that are listed in Indonesia Stock Exchange (IDX) in 2018-2020. This study was conducted on manufacturing companies that are selected using purposive sampling method. This study has total of 162 data, consisting 3 years of data. This study uses Eviews 12 for data processing technique with Fixed Effect model. The result shows that profitability and leverage have significant positive effect on firm value, meanwhile firm size has significant negative effect, and liquidity has no significant effect.

ANALISIS PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21, PPH PASAL 22, PPH PASAL 23 DAN PPH PASAL 25 PADA PT. UND TAHUN 2021

Feliciayulitania Feliciayulitania, Purnamawati Helen Widjaja — Mon, 14 Oct 2024 00:00:00 +0000

UND is one of the non-open companies that deals in chemicals. This company's been operating for 30 years Using technological systems in keeping with the development of The Times and the good organizational structure, pt. Und has been able to compete and survive with competitors until now. The study aims to find out the analysis and income tax calculations of 2021 through data obtained by direct writers from the company, so all available data is complete with evidence. Besides knowing the tax analyses and calculations, the study is also aimed at knowing whether companies follow government regulations or not when it comes to accounting, deposits, and reporting PPH chapters 21, chapter 22, chapter 23, and chapter 25 2021. The types and data sources used by the author are the primary data with data techniques that interview methods and data obtained from descriptive analysis.

PENGARUH RETURN ON ASSETS, LEVERAGE, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE

Erika Febriani, Estralita Trisnawati — Mon, 14 Oct 2024 00:00:00 +0000

This study was implemented in order to measure the relationship between asset returns, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sourced from secondary data through the official website of the Indonesia Stock Exchange, this study involved 93 samples with a period of three years. Data processing was carried out using E-view 10 software. This study concluded that the return on assets was stated to have a significant positive effect on tax avoidance, leverage was stated to have a significant positive effect on tax avoidance, and controlled by a company that was stated to significantly influence tax avoidance.

Faktor-Faktor Yang Mempengaruhi Financial Distress pada Perusahaan Non Keuangan

James Tirta Gunawan, Augustpaosa Nariman — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this study is to obtain empirical evidence about the effects of sales growth, operating capacity, and cash flow on financial distress. The sample in this study was selected using purposive sampling method amounted to 31 non finance companies listed on the Indonesia Stock Exchange (IDX) within 2018-2020 that match the criteria. The data processing technique using logistic regression analysis assisted by the EViews 12 program. The results of this study indicate that sales growth has no effect on financial distress, while operating capacity has a negative and significant effect on financial distress, and cash flow has no effect on financial distress.

PENGARUH ASSET GROWTH, SALES GROWTH, LIKUIDITAS, DAN ACTIVITY RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

Malvin Yubiantoro, Elizabeth Sugiarto — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to determine the effect of asset growth, sales growth, liquidity, and activity ratios on capital structure in manufacturing companies listed on the IDX for the 2018-2020 period. Purposive sampling method was used in determining the sample, so obtained 72 manufacturing companies. The statistics processing technique uses multiple regression analysis the usage of SPSS version 25. The results of this have a look at imply that the primary unbiased variable is asset boom or asset boom has a superb and insignificant effect on capital. The second independent variable is sales growth or sales growth has a negative and insignificant effect on capital structure. The third independent variable is liquidity has a negative and significant effect on capital structure. Finally, the fourth independent variable is the activity ratio which has a positive and insignificant effect on capital structure. The implication of this is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving company performance.

PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, DAN RASIO PERTUMBUHAN TERHADAP FINANCIAL DISTRESS.

Adhityo Krisno Adhiyudho , Sufiyati Sufiyati — Mon, 14 Oct 2024 00:00:00 +0000

This Research aim to know if there are correlation between liquidity ratio, profitability ratio, leverage ratio, activity ratio, and growth ratio to financial distress that happened on manufacturing company that the company already listed in Indonesia Stock Exchange during 2018 – 2020. Sample was chosen with purposive method and the data that was chosen to be research data is consist of 31 companies. Data that been used in this research is process with Eviews 12 and Microsoft Excel 2019. The research shows that liquidity, profitability, leverage, and activity ratio show significant influence on financial distress and growth ratio doesn’t have significant influence on financial distress. The implication on this research is that management should have be cautious when using debt and maximising the use of asset to prevent companies to enter the state of financial distress.

PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Christopher Fabian, Henryanto Wijaya — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to analyze the effect of profitability, capital structure, firm size, and good corporate governance on firm value in 40 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 as a research sample where panel data regression analysis was carried out. The data processing in this study uses the EVIEWS 12 application. The results of this study indicate that profitability and firm size have a significant positive effect on firm value, while capital structure, board of commissioners and audit committees have no significant negative effect on firm value. The implication of this research is the need to pay attention to the ratios that affect firm value, so as to increase firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA

Daniel Lesmana, Linda Santioso — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this research was to analyze the influence of firm size, firm age, leverage, profitability, and audit quality on the dependent variable, namely earnings management. The research object used were manufacturing companies listed on Indonesia Stock Exchange from 2018 to 2021. The sampling method that used in this study is purposive sampling method. There are used 70 companies as the final sample I used in the study. Data analyzed using multiple regression method. Modified Jones model approach was employed in this research. The result of this study indicated that firm size and profitability have a significant negative effect on earnings management. Firm age and leverage have a significant positive effect on earnings management. Audit quality has insignificant positive effect on earnings management.

FAKTOR-FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK

Geraldio Tanjung, Sofia Prima Dewi — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to determine the factors that influence tax aggressiveness in the mining industry listed on the Indonesia Stock Exchange during 2018-2020. This study uses a descriptive research design with purposive sampling method. There are 13 samples with a total of 39 data mining companies. This study uses the Economical Views 12 Student Version application. Data processing techniques using multiple regression analysis. The results of this study indicate that profitability has a negative effect on tax aggressiveness, firm size and managerial ownership have no positive effect on tax aggressiveness and leverage does not. negative effect on tax aggressiveness. With this research, it is hoped that it can improve the company's performance and can add insight in terms of tax aggressiveness. Companies can also consider legally tax aggressiveness to reduce the company's tax burden.

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL

Varian Adeone Nugroho , Lukman Surjadi — Mon, 14 Oct 2024 00:00:00 +0000

The ipurpose of this study iis to examine the ieffect of profitability, liquidity, iand asset structure ion the capital structure iof manufacturing icompanies ilisted on ithe Indonesia Stock iExchange (IDX) in 2018-2020. This study uses a sample of 79 imanufacturing companies ithat have been selected iusing the purposive sampling method ifor three years. iThe data used iin this study is secondary datai in the form of financial informationi from financial statements and annuail reports. Data processing in thisi study uses the EViews 12 program. The results of this study indicate that asset structure hasi a negative effecti on capital structurei, while profitability and liquidity have no effect on capital structure.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR

Maria Ancella Cornellista, Tony Sudirgo — Mon, 14 Oct 2024 00:00:00 +0000

The objective of this study is to examine and obtain empirical evidence of the effect of profitability, growth opportunity, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 273 data for 3 years. The results of this study indicate that profitability has a significant positive effect on cash holding, growth opportunity have no effect on cash holding, while leverage has a significant negative effect on cash holding.

FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

William Song, Liana Susanto — Mon, 14 Oct 2024 00:00:00 +0000

This research aims to obtain empirical evidence regarding the effect of the independent variables of liquidity, leverage, and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used 68 manufacturing companies which were selected using purposive sampling method. The data processing technique in this study used the Eviews 12.0 SV program. The results of this study indicate that leverage has a significant positive effect on profitability while liquidity and firm size do not have a significant effect on profitability.

FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING

Bryan Adithya Sugihwan, Liana Susanto — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to obtain empirical evidence about the effect of leverage, firm size, profitability, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and capital expenditure have a significant positive effect on cash holding. Firm size does not have a significant effect on cash holding. Leverage has a significant negative effect on cash holding.

ANALISIS NILAI PERUSAHAAN DI PENGARUHI TERHADAP PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL

Jennifer Fernanda Gautama, Agustin Ekadjaja — Mon, 14 Oct 2024 00:00:00 +0000

This research objectives to obtain empirical evidence on the effect of profitability, company size and institutional ownership on company value. The company value is using the dependent variable and the independent variables used are profitability, company size and institutional ownership. The population in this research are consumer cyclicals (main) companies listed on the Indonesia Stock Exchange in 2016-2020 period. The samples collected using the Purposive Sampling method of 40 companies, which research samples of 27 companies with a total data of 135 samples used. The results of the data used secondary data sourced from the financial statements of companies listed on the Indonesian Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis, t test and F test. This study shows that 1) profitability has a positive and significant effect on firm value. 2) firm size has a positive and insignificant effect on firm value. 3) institusional ownership has a positive and in significant effect on firm value.

PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH NET LIQUID BALANCE

Agustina Wijaya, Elsa Imelda — Mon, 14 Oct 2024 00:00:00 +0000

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This research obtained the results that firm age, cash flow, salse growth and leverage significantly affect firm performance. Meanwhile, firm size has no effect on firm performance. The study also shows that the net liquid balance is only able to moderate the effect of cash flow, leverage, and sales growth on firm performance. The implication of this research is that management must manage and use the company's resources to the maximum and maintain the company's NLB level to create maximum company performance.

Faktor Yang Mempengaruhi Struktur Modal Perusahaan Property, Real Estate And Building Construction

Andhika Chandra, Sufiyati Sufiyati — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this research is to examine the effect of profitability, liquidity, firm size, and active structure on capital structure in property, real estate and building construction companies on the Indonesia Stock Exchange for the period 2017-2020. The sample was selected by using a purposive method and there were 16 companies that were sampled in this research. This research uses Eviews 10. The results of this research indicate that firm size has significant effect on capital structure. The result of this research indicate that profitability, liquidity and active structure do not have a significant effect on capital structure. The implication of this study is need the role of firm size to make it easier for company to obtain fund in the form of debt loan that increase the value of capital structure, that be used for increase the performance of company.

PENGARUH LIKUIDITAS, SALES GROWTH, LEVERAGE, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN

Azhar Prasetyo Nayottama, Sofia Prima Dewi — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to find out how the influence of Liquidity, Sales Growth, Leverage, and Firm Size on financial performance in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling method used purposive sampling. The sample in this study was 340 data from 68 companies for five years. The data processing technique uses multiple regression analysis assisted by the E-views 9 program. The results of this study prove that leverage has a negative effect on financial performance, sales growth does not have a positive effect on financial performance, while liquidity and firm size do not negatively affect financial performance.

PENGARUH KESADARAN WAJIB PAJAK, PERSEPSI KEADILAN PAJAK, SANKSI PAJAK, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI JAKARTA BARAT

Diviana Theodore , Jonnardi Jonnardi — Mon, 14 Oct 2024 00:00:00 +0000

This research aims to know the influence of taxpayer awareness, perception of tax justice, tax sanction, and trust in government on taxpayer compliance of west Jakarta. Conveniece sampling method was chosen for this sample and the entire legitimate information turned into a hundred respondents. The processing strategies the usage of a descriptive statistical analysis what helped by using the SmartPls. The results of this research is perception of tax justice and tax sanction have an influence on taxpayer compliance. While taxpayer awareness and trust in government didn’t have any influence of taxpayer compliance. This implication can provide input and add insight related to taxation and is expected to be additional information regarding to the factors that have an impact on taxpayer compliance to help the government increase tax revenue.

PENGARUH ROA, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Dilla Rania Putri Sumantri, Yuniarwati Yuniarwati — Mon, 14 Oct 2024 00:00:00 +0000

During the 2018-2020 timeframe, this study aims to examine the impact of ROA, business age, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (ISE). According to the approach of purposive sampling, 77 firms were included in the sample. SPSS (Statistical Product and Service Solution 25) is used in conjunction with Microsoft Excel to do multiple linear regression analysis on the data. ROA appears to be the only element that has a negative and statistically significant impact on tax evasion, while the age and size of the company have a negative and statistically inconsequential impact.

FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Ricky Suhandy , Rosmita Rasyid — Mon, 14 Oct 2024 00:00:00 +0000

The purpose of this research is to examine the effect of leverage, profitability, liquidity, cash flow and dividend payment on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during the year 2017 to 2020. The research used 38 manufacturing companies that were selected using purposive sampling method for a total of 152 sample in four years. The result of the research are profitability have significant positive impact on cash holding, liquidity have insignificant positive impact on cash holding and leverage, cash flow, dividend payment has insignificant negative impact on cash holding.

PENGARUH LEVERAGE, GROWTH, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

Desi Merianti, Jamaludin Iskak — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to examine the effect of leverage, growth, profitability, and liquidity on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection technique used is purposive sampling tehcnique with a sample of 43 companies. Data processing in this study using EViews version 12 software. The result of this study indicate that leverage proxied by DER and liquidity proxied by CR has a positive and insignificant effect on dividend policy, profitability proxied by ROE has a negative and insignificant effect on dividend policy, while growth has a negative and significant effect on dividend policy.

FAKTOR-FAKTOR YANG MEMPENGARUHI DEVIDEND POLICY PADA PERUSAHAAN FOOD AND BEVERAGE

Viona Clarentina, Herlin Tundjung Setijaningsih — Mon, 14 Oct 2024 00:00:00 +0000

This study aims is to prove the effect of factors that affecting Dividend Policy of Food & Beverage companies. Sampling method used in this research is the purposive sampling method by finding 10 samples of Food & Beverage companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results from this study state that Liquidity have positive and significant influence on Dividend Policy. However Profitability have negative and significant influence on Dividend Policy and Leverage have positive and non significant influence on Dividend Policy.

ANALISIS PPN DAN PPH BADAN PADA PERUSAHAAN KONSTRUKSI PT. ACG

Febrianne Tiolemba, Purnamawati Helen Widjaja — Mon, 14 Oct 2024 00:00:00 +0000

This research was conducted with the aim of knowing the imposition of income tax rates and corrections contained in the Tax Return period of Value Added Tax on companies. This research was conducted with an interview process to get data on the company's financial statements during 2020 and other information related to what is needed from the company. The results of this study show that the company has applied the final income tax rate in accordance with the applicable provisions and the company also experiences more payment every month so that it can make restitution or compensation.

PENGARUH CAPITAL INTENSITY, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AGGRESSIVENESS

Natashia Vania Aprilin, Yuniarwati Yuniarwati — Mon, 14 Oct 2024 00:00:00 +0000

This study aims to analyze and empirically prove the effect of capital intensity, profitability, and firm size on tax aggressiveness in companies engaged in manufacturing listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling technique is the method used in this study. The total sample is 249 observational data obtained from the IDX financial statements. Data processing in this study uses the Eviews version 12 program. The results show that capital intensity has a positive and significant effect on tax aggressiveness, but profitability and firm size do not affect tax aggressiveness.