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PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of litera...
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PENGARUH ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regress...
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PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI, INTEGRITAS, DAN PEMAHAMAN GOOD GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada KAP di Jawa Tengah dan DIY)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta....
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ANALISIS PENGARUH RISIKO KREDIT, RISIKO PASAR, DAN EFISIENSI OPERASI TERHADAP KINERJA KEUANGAN PADA BANK UMUM BUMN YANG TERDAFTAR DI BEI PERIODE 2014 – 2018
Dermawantika, Junita
; Wardiningsih, Suprihatmi Sri
; Wardiningsih, Suprihatmi Sri
; Utami, Setyaningsih Sri
; Utami, Setyaningsih Sri
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 2
(2020)
The purpose of this study is to analyze the significance of the effect of credit risk (NPL), market risk (NIM), and operating efficiency (BOPO) on financial performance (ROA) on state-owned commercial banks listed on the Indonesia Stock Exchange for the period 2014 – 2018, both in terms of partial or simultaneous. The data used in this study is quantitative data in the form of an annual financial report of a state-owned commercial bank published by the Indonesia Stock Exchange (IDX) for the 20...
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3 Sitasi
PENGARUH RASIO KEUANGAN TERHADAP PREDIKSI FINANCIAL DISTRESS (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di BEI Periode 2015 – 2018)
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 2
(2020)
The objective of this research was to analyze the significance the effect of ROA, ROE, NPM, and PER partially and simultaneously on financial distress. The population was all manufacture companies Aneka Industry’s Sector listed on the Indonesia Stock Exchange (BEI) in the period of 2015 – 2018. Based on purposive sampling method, samples obtained are 11 companies so obtain 44 observations. The data were secondary data obtained from financial statement. Methods of data analyzed by using multi...
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PENGARUH CAPITAL ADEQUANCY RATIO, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS (Survei pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018)
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 1
(2020)
This research was used to analyze the effect of Capital Adequacy Ratio, Operational Cost of Operating Income and Non Performing Loans on Return On Assets on Commercial Banks listed on the Indonesia Stock Exchange in 2016 – 2018. The overall population in this study was 43 public banks. The research sample consisted of 10 commercial banks with the sampling technique was purposive sampling. The results of this study indicate that partially Operating Costs Operating Income and Non Performing Loan...
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PENGARUH RETURN ON ASET, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BEI PERIODE 2015 – 2018
Setyoko, Abet
; Utami, Setyaningsih Sri
; Utami, Setyaningsih Sri
; Indriastuti, Dorothea Ririn
; Indriastuti, Dorothea Ririn
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 1
(2020)
This research aims to analyze the significance of the effect of ROA, ROE and EPS simultaneously and partially on the stock prices of the hotel, restaurant and tourism sub-sectors listed on the Indonesia stock exchange in the 2015-2018 period. The population of this research are all companies in the hotel, restaurant and tourism sub-sector. The sampling technique uses purposive sampling of 10 companies. The type of data used is secondary data from www.idx.co.id. Data analysis techniques using mul...
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2 Sitasi
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2015 – 2018)
Aldina, Betrinasih
; Wardiningsih, Suprihatmi Sri
; Wardiningsih, Suprihatmi Sri
; Utami, Setyaningsih Sri
; Utami, Setyaningsih Sri
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 1
(2020)
This research was conducted to explain the effect of company size, leverage and profitability on the disclosure of corporate social responsibility on mining companies listed on the Indonesian stock exchange in 2015 – 2018. CSR disclosure can be seen in the social responsibility report contained in the mining company's annual report. This study uses a population of 49 mining companies listed on the Indonesia Stock Exchange in 2015 – 2018. Samples were selected using a purposive sampling techn...
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ANALISIS YURIDIS KEBIJAKAN PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK TERPUSAT DARI KEGIATAN PELAYANAN PERTANAHAN PADA KANTOR PERTANAHAN KOTA SURATARTA
Dinamika Hukum
Vol 9
, No 2
(2020)
Non-Tax State Revenue is one source of state revenues whose current
existence becomes increasingly important. This is because the tax revenue in the
last few years did not reach the maximum target. Therefore, the optimization of
Non-Tax State Revenue is absolutely necessary. The Legal Basis used by the
Ministry of Agrarian Affairs and the National Land Administration in collecting
Non-Tax State Revenues (PNBP) is Law No. 20/1997 on Non-Tax State
Revenues whereas the types and tariffs have been a...
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ANALISIS PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM INDEKS LQ45 PERIODE 2016 – 2018
Elfiana, Fika
; Sriwidodo, Untung
; Sriwidodo, Untung
; Utami, Setyaningsih Sri
; Utami, Setyaningsih Sri
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 2
(2020)
This research aims to analyze the significance of the influence of Current Ratio, Return On Equity and Earning Per Share on Stock Prices LQ45 Index, both partially and simultaneously. The data used in this research are quantitative data in the form of the company's annual financial statements published by the Indonesia Stock Exchange for the period 2016 – 2018. This research uses a purposive sampling technique with a sample of 30 companies from 59 companies listed on the LQ45 Index for the per...
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