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PENGARUH PROFITABILITAS DAN BIAYA OPERASIONAL TERHADAP PPh BADAN PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (PERIODE 2013 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study to determine the significance of the effect of the netprofit margin and operating expenses to the corporate income tax. The population inthis study is a food and beverage company listed in Indonesia Stock Exchange in2013-2015. Sampling techniques in this study using purposive sampling in order toobtain a sample of 11 companies out of 15 companies that meet the criteria of foodand beverage companies in the Indonesia Stock Exchange in the years 2013-2015.Data taken from t...
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PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The study aims to examine the effect of liquidity and profitability towards thedisclosure of corporate social responsibility (CSR). The Independent variable used inthis research were liquidity and profitability, while the dependent variable wascorporate social responsibility (CSR). Population in this study were manufacturercompanies in the consumption goods sector listed in the Indonesian Stock Exchangefor the period 2013-2015. The samples in this study were selected by using purposivesampling m...
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PENILAIAN KINERJA KEUANGAN PERUSAHAAN MELALUI TINGKAT LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The study aims to asses the financial performance of companies using financialratio analysis, by taking an object on the telecommunications companies, based onthe development of telecommunications is increasingly with the rapid advance oftechnology and information. Source of data used in the form of secondary data,namely the company’s published financial statements. The type of data used in theform of quantitative and qualitative data. Techniques of data analysis using ratioanalysis and the ra...
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PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, LINGKUNGAN BIROKRASI, KOMITMEN MANAJEMEN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 3
(2017)
The purpose of this study is to analyze the influence of characteristics ofbudget objectives, bureaucratic environment, management commitment and humanresource quality to budget absorption. Type of survey research in sub-district inBanjarsari Sub-district Surakarta City. The population of employee research isdirectly related to the preparation of the budget of 46 people, all of which are usedas research samples with census techniques. Data collection techniques useddocumentation and questionnair...
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ANALISIS KINERJA KEUANGAN BANK BUMN DI INDONESIA (Studi Pada Bank BUMN Yang Terdaftar Di BEI Periode Tahun 2013 – 2015)
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 6
, No 1
(2017)
Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan Bank Umum Milik Negara (BUMN) selama periode tahun 2013-2015 melalui pendekatan RGEC (Risk Profle, Good Corporate Governance, Earning, Capital). Metode penelitian yang digunakan untuk menganalisis kinerja keuangan bank BUMN adalah dengan metode deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah Bank BUMN yang sudah terdaftar di Bursa Efek Indonesia (BEI) yang terdiri dari Bank BR...
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PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INITIAL PUBLIC OFFERING (IPO)UNDERPRICING DI INDONESIA
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 4
, No 1
(2017)
This research trytoexaminewhethercorporate governancewhenthe company madean Initial Public Offering(IPO) affectthe level ofunderpricingshares of companies thatgo publicby usingthe period2002-2012.This studyfocuses onthe influence ofcorporate governance structureon the level ofunderpricingby usingcontrol variablesunderwriterreputation, return on assets (ROA), firm size, financial leverage, andreturn on equity(ROE). According tothe results ofprevious studies, these variablesgen...
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ANALISIS FAKTOR DOMINAN YANG BERPENGARUH PADA PADAPENINGKATAN PRODUKTIVITAS TENAGA KERJA INDUSTRI PERHOTELAN GRYADI BLUE PASIFIC
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 2
, No 2
(2017)
PT.Gryadi Blue Pacific is an organization engaged in the hospitality industry that continues to grow. Efforts to achieve these objectives find the dominant factors thatinfluence the effectiveness and efficiency of the organization. Labor is a major driver in a service process and determine its current activities of the organization. Utilization of alarge workforce is indispensable to the achievement of customer satisfaction expectations of the hotel
o the organization's efforts d...
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PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PT BPR KARTASURA SARIBUMI CABANG MASARAN
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 2
, No 2
(2017)
This study analyzesthe influence ofmotivationand disciplineto theperformance of employeesof PTBPRKartasuraSaribumiCabang Masaran. The problemsareformulatedis:is there asignificant relationship betweenmotivationand disciplineto employee performanceeither partially orsimultaneously. The hypothesis is"suspected ofmotivationand disciplinehas a significant influenceon the performance ofemployees ofPTBPRKartasuraSaribumiCabangMasaraneither partially orsimultaneously". Datacollectedprima...
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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 1
(2017)
This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with samp...
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