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PENGARUH ROE DAN EPS TERHADAP HARGA SAHAM PADA PERUSAHAAN PEMBANGUNAN TAHUN 2012-2017 YANG TERDAFTAR DI BEI
No full textReturn on Equity (ROE) adalah dengan membandingkan laba bersih setelah pajak dengan total ekuitas Rasio Earning Per Share (EPS) merupakan rasio yang digunakan untuk menunjukkan jumlah uang yang dihasilkan dari setiap lembar saham biasa.Penelitian ini bertujuan untuk mengetahui earning per share dan return on equity pada perusahaan pembangunan tahun 2012-2017 yang terdaftar di bei.populasi seluruh perusahaan pembangunan yang terdaftar di bei tahun 2012-2017 yaitu 16 perusahaan ,dari populasi tersebut di peroleh sampel data sebanyak 11 perusahaan yang sesuai kriteria sampling .dalam penelitian ini mengunakan metode analisis regresi linier berganda.hasil penelitian diperoleh bahwa ROE tidak bepengaruh terhadap harga saham dan EPS berpengaruh terhadap harga saham.Return on Equity (ROE) is to compare net income after tax with total equity. Earning Per Share Ratio (EPS) is a ratio used to determine the amount of money generated from each common stock. This research aims to find earnings per share and return on equity development companies in 2012-2017 registered in bei.population of all development companies registered in bei in 2012-2017 namely 16 companies, from the participation obtained data samples of 11 companies that fit the sampling criteria. Multiple linear regression. The results of the study found that ROE has no effect on stock prices and EPS supports stock prices
FAKTOR-FAKTOR YANG MEPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE
No full textDalam kurun waktu 10 tahun terakhir realissasi penerimaan pajak selalu tidak pernah mencapai target. Salah satu indikasi selalu tidak tercapainya target pajak karena terdapat agresivitas pajak yang dilakukan oleh perusahaan. Agresivitas pajak adalah tindakan menurunkan penghasilan yang dikenaka pajak melalui kegiatan perencanaan pajak, baik secara legal maupun ilegal. Dalam penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh Capital Intensity, Profitabilitas, Leverage, Ukuran Perusahaan dan Inventory Intensity terhadap Agresivitas Pajak. Populasi dari penelitian ini adalah seluruh perushaan Properti dan Real Estate yang terdaftar di BEI. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 34 perusahaan. Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini diperoleh bahwa variavel Capital Intensity, Profitabilitas, dan Inventory Intensity berpengaruh terhadap Agresivitas Pajak, sedangkan Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Agresivitas Pajak. Manfaat dari penelitian ini adalah untuk mengembangkan teori serta pengetahuan dalam bidang akuntansi, khususnya dalam perpajakan yang berkaitan denagn agresivitas pajak dan bagi investor dapat menjadi pertimbangan saat menanamkan modalnya agar terhindar dari perusahaan yang melakukan tidakan pajak agresif.In the last 10 years the realization of tax revenue has always never reached the target. One indication is always not achieving the tax target because there is tax aggressiveness carried out by the company. Tax aggressiveness is the act of lowering taxable income through tax planning activities, both legal and illegal. In this study aims to determine and analyze how the influence of Capital Intensity, Profitability, Leverage, Company Size and Inventory Intensity on Tax Aggressiveness. The population of this study are all property and real estate companies listed on the IDX. Sampling used a purposive sampling method to obtain 34 companies. Analysis of the data in this study uses multiple linear regression analysis. The results of this study found that the Capital Intensity, Profitability, and Inventory Intensity variavel affect Tax Aggressiveness, while Leverage and Firm Size do not affect the Tax Aggressiveness. The benefit of this research is to develop theories and knowledge in the field of accounting, especially in taxation related to tax aggressiveness and for investors can be considered when investing in order to avoid companies that do tax aggressive actions
DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG
No full textThis type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance.
Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak
FAKTOR-FAKTOR YANG MEPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE
No full textIn the last 10 years the realization of tax revenue has always never reached the target. One indication is always not achieving the tax target because there is tax aggressiveness carried out by the company. Tax aggressiveness is the act of reducing income taxable through tax planning activities, both legally and illegally. In this research aims to determine and analyze how the influence of Capital Intensity, Profitability, Leverage, Company Size and Inventory Intensity on Tax Aggressiveness. The population of this research are all property and real estate companies listed on the IDX. Sampling used a purposive sampling method to obtain 34 companies. Analysis of the data in this research uses multiple linear regression analysis. The results of this research found that the Capital Intensity, Profitability, and Inventory Intensity variavel affect Tax Aggressiveness, while Leverage and Firm Size do not affect the Tax Aggressiveness. The benefit of this research is to develop theories and knowledge in the field of accounting, especially in taxation related to tax aggressiveness and for investors can be considered when investing in order to avoid companies that do tax aggressive actions.
Dalam kurun waktu 10 tahun terakhir realissasi penerimaan pajak selalu tidak pernah mencapai target. Salah satu indikasi selalu tidak tercapainya target pajak karena terdapat agresivitas pajak yang dilakukan oleh perusahaan. Agresivitas pajak adalah tindakan menurunkan penghasilan yang dikenaka pajak melalui kegiatan perencanaan pajak, baik secara legal maupun ilegal. Dalam penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh Capital Intensity, Profitabilitas, Leverage, Ukuran Perusahaan dan Inventory Intensity terhadap Agresivitas Pajak. Populasi dari penelitian ini adalah seluruh perushaan Properti dan Real Estate yang terdaftar di BEI. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 34 perusahaan. Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini diperoleh bahwa variavel Capital Intensity, Profitabilitas, dan Inventory Intensity berpengaruh terhadap Agresivitas Pajak, sedangkan Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Agresivitas Pajak. Manfaat dari penelitian ini adalah untuk mengembangkan teori serta pengetahuan dalam bidang akuntansi, khususnya dalam perpajakan yang berkaitan denagn agresivitas pajak dan bagi investor dapat menjadi pertimbangan saat menanamkan modalnya agar terhindar dari perusahaan yang melakukan tidakan pajak agresif
EFEK INTERVENING STRUKTUR MODAL PADA PENGARUH UKURAN PERUSAHAAN TERHADAP PROFITABILITAS
No full textAbstract
The objectives of this study are (1). (2) Analyzing the influence of firm size on profitability, (3) Analyzing the effect of capital structure on profitability, (4) Analyzing the role of capital structure variables in influencing the influence of firm size on profitability. The population in this study were all manufacturing companies in the Cosmetics and Household Purposes Sector listed on the Indonesia Stock Exchange (IDX). The total population in this study is 6 manufacturing companies in the cosmetics sector and household needs. Based on predetermined criteria, the number of samples is 3 companies, so the data analyzed is panel data with a total of 18 observations. Data analysis techniques use the Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants. PLS is a powerful analytical method because it is not based on many assumptions. The results of analysis and hypothesis testing indicate; The first hypothesis states that there is a significant positive effect on firm size on capital structure. The results of the analysis found that the size of the company had no significant positive effect on the capital structure so that the first hypothesis was not acceptable. The second hypothesis states that there is a significant positive effect on firm size on profitability. The results of the analysis found that the size of the company had no significant positive effect on profitability so that the second hypothesis was not acceptable. The third hypothesis which states there is a significant positive effect of capital structure on profitability. The results of the analysis found that the capital structure had a significant positive effect on profitability so that the third hypothesis could be accepted. In testing with the Sobel test it was found that the capital structure has not been tested as an intervening variable on the effect of firm size on profitability in the Cosmetics and Household Utilities manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Keywords: Company size; capital structure; profitability
Abstrak
Tujuan dari penelitian ini adalah (1). Menganalisis pengaruh ukuran perusahaan terhadap struktur modal, (2)Menganalisis pengaruh ukuran perusahaan terhadap profitabilitas, (3) Menganalisis pengaruh struktur modal terhadap profitabilitas,(4)Menganalisis peran variabel struktur modal dalam mengintervening pengaruh ukuran perusahaan terhadap profitabilitas. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI). Adapun jumlah populasi dalam penelitian ini sebanyak 6 perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga. Berdasarkan kriteria yang telah ditetapkan maka jumlah sampel sebanyak 3 perusahaan, sehingga data yang dianalisis merupakan data panel dengan jumlah observasi sebanyak 18. Teknik analisis data menggunakan pendekatan Partial Least Square (PLS). PLS adalah model persamaan Structural Equation Modeling (SEM) yang berbasis komponen atau varian. PLS merupakan metode analisis yang powerfull karena tidak didasarkan pada banyak asumsi.Hasil analisis dan pengujian hipotesis menunjukkan; Hipotesis pertama yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap struktur modal . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap struktur modal sehingga hipotesis pertama tidak dapat diterima. Hipotesis kedua yang menyatakan terdapat pengaruh signifikan positif ukuran perusahaan terhadap profitabilitas . Hasil analisis menemukan ukuran perusahaan berpengaruh tidak signifikan positif terhadap profitabilitas sehingga hipotesis kedua tidak dapat diterima. Hipotesis ketiga yang menyatakan terdapat pengaruh signifikan positif struktur modal terhadap profitabilitas . Hasil analisis menemukan struktur modal berpengaruh signifikan positif terhadap profitabilitas sehingga hipotesis ketiga dapat diterima. Pada pengujian dengan uji Sobel didapat bahwa struktur modal belum teruji sebagai sebagai variabel intervening pada pengaruh ukuran perusahaan terhadap profitabilitas pada perusahaan manufaktur Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI).
Kata Kunci: Ukuran perusahaan; struktur modal; profitabilita
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
No full textPenelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance dan struktur kepemilikan publik terhadap luas pengungkapan Enterprise Risk Management pada perusahaan manufaktur di Indonesia dan Malaysia. Sampel pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (IDX) dan Bursa Efek Malaysia (BM) periode 2015 – 2017. Penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan metode purposive sampling dan memperoleh 183 sampel di Indonesia dan 180 sampel di Malaysia. Alat analisis pada penelitian ini adalah SPSS versi 15.0. Hasil analisis yang diperoleh menunjukkan bahwa komisaris independen, reputasi auditor, dan ukuran perusahaan berpengaruh positif terhadap luas pengungkapan Enterprise Risk Management. Sedangkan Jumlah anggota dewan komisaris dan struktur kepemilikan publik berpengaruh negatif terhadap luas pengungapan Enterprise Risk Management di perusahaan manufaktur Indonesia. hasil analisis komisaris independen, jumlah anggota dewan komisaris, dan reputasi auditor berpengaruh positif terhadap luas pengungkapan Enterprise Risk Management. Sedangkan ukuran perusahaan dan struktur kepemilikan publik berpengaruh negatif terhadap luas pengungkapan Enterprise Risk Management perusahaan manufaktur di Malaysia.This research aims to examine the effect of corporate governance mechanisms and the structure of public ownership on the broad disclosure of enterprise risk management in manufacturing companies in Indonesia and Malaysia. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in the period 2015 - 2017. This study uses secondary data. Data collection techniques used purposive sampling method and obtained 183 samples in Indonesia and 180 samples in Malaysia. This research use SPSS version 15.0 as data analysis tool. The results of the analysis obtained indicate that the Independent Commissioner, the reputation of the auditor, and the size of the company have a positive effect on the broad disclosure of enterprise risk management. While the number of members of the board of commissioners and the structure of public ownership negatively affected the broad adoption of enterprise risk management in Indonesian manufacturing companies. the results of the analysis of Independent Commissioners, the number of members of the board of commissioners, and the reputation of the auditor have a positive effect on the broad disclosure of enterprise risk management. While the size of the company and the structure of public ownership negatively affect the Broad Disclosure of Enterprise Risk Management in manufacturing companies in Malaysia
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL
No full textInternal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce asymmetric information. This study examines the effect of audit committee characteristics on internal control disclosure. The sample consists of 100 public companies with the largest market capitalization in 2016. The statistical regression analysis was performed to test the hypotheses. The results show that number of audit committee meetings has a positive effect on the internal control disclosure. However, this study failed to provide evidence that number and education background of audit committee contribute in enhancing the extent of internal control disclosure. This finding suggests that audit committee play a role in reducing asymmetric information through the broader internal control disclosure
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL PADA LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN SAPAT, TEGALLALANG, GIANYAR
No full textThe aims of this research was to find out the efficiency of capital use in the Village Credit Institution (LPD) of Pakraman Sapat Village, Tegallalang, Gianyar in terms of economic rentability and profitability of own capital from 2013-2017. To find out the effectiveness of capital use in the Village Credit Institution (LPD) of Pakraman Sapat Village, Tegallalang, Gianyar in terms of receivable turnover and working capital turnover from 2013-2017. The method used is quantitative analysis which includes Profitability Ratios, Activity Ratios, Statistical Analysis and qualitative analysis used to describe information so that it can support conclusions obtained from quantitative analysis. Based on the results of the analysis carried out, economic rentability achieved in 2013 was considered to be quite efficient, in 2014 it was considered very efficient, in 2015 and 2016 it was considered to be quite efficient, and in 2017 it was considered inefficient. The profitability of own capital achieved in 2013 was considered very efficient, in 2014, 2015 and 2016 were considered to be quite efficient and in 2017 it was considered less efficient. Accounts receivable turnover achieved in 2013 was considered very effective, in 2014, 2015, 2016 was considered quite effective and 2017 was considered less effective. The working capital turnover achieved in 2013, 2014, 2015, 2016 and 2017 is considered quite effective
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
No full textThis research aims to test and analyze the effect of the influence of corporate social responsibility (CSR) on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX). In addition, this research aims is to determine how much the contribution of the independent variable Corporate Social Responsibility affects the dependent variable Return On Asset and Return On Equity. The population in this research is a mining company listed on the Indonesia Stock Exchange, which amounts to 41 companies. sampling in this research using purposive sampling technique, so that the sample obtained amounted to 10 companies. This type of research is quantitative and the data analysis technique used is multiple linear regression which was previously tested with the classic assumption test. Then testing the hypothesis, namely the t test and testing the coefficient of testing. The data analysis technique is assisted by using SPSS version 16 for windows. The results showed that partially Corporate Social Responsibility did not significantly influence Return On Assets and Corporate Social Responsibility did not significantly influence Return On Equity. The coefficient of determination (Rç°¡) is 0.009, in this case the contribution of the variable Corporate Social Responsibility that affects Return On Assets and Return On Equity in Mining companies listed on the Indonesia Stock Exchange is 7% while the remaining 93% is influenced by other variables not examined in this research
PERAN LINGKUNGAN, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MAHASISWA PENGARUHNYA TERHADAP KEPUTUSAN MAHASISWA BERKARIR DI BIDANG PERPAJAKAN
No full textThis research was aimed to determine the effect of the role of environment, job market consideration, and student perception of career choices in the field of taxation. The type of research conducted was quantitative research. The population of this research was undergraduate students of accounting department of Ganesha University of Education. The method used to determine the sample was the purposive sampling method. The data were collected by distributing questionnaires to 375 respondents. The data analysis technique used was multiple regression analysis. The results of this research indicated that the role of family environment, campus environment, job market consideration and student perception have a positive impact either individually or together influenced the choice of career in the field of taxation