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PAD, DAU, DAK, DBH, LUAS WILAYAH TERHADAP BELANJA MODAL DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI (Studi pada Provinsi/Wilayah Sumatera, Jawa, dan Bali Tahun 2012-2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 1
(2019)
This study examines the effect of PAD, DAU, DAK, DBH, Area on Capital Expenditures and their impact on Economic Growth. The population in this study is the Province / Region of Sumatra, Java, and Bali in 2012-2017.The sampling method uses purposive sampling with the study period from 2012-2017 producing 96 samples. The relationship and or influence between variables is explained by using the multiple regression analysis method. the results of the study show that PAD, DAK and area have a signific...
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UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, BOOX-TAX DIFFERENCES DAN KEPEMILIKAN PUBLIK TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 1
(2019)
This research aims to examine the effect of firm size, profitability,financial leverage, boox-tax differences and public ownership structureto income smoothing at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis....
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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 1
(2019)
This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The techni...
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PREDIKSI PERINGKAT OBLIGASI: PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI PEFINDO TAHUN 2013 - 2017
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 1
(2019)
This study aims to determine the effect of Profitability, Leverage, Liquidity, Company Size on bond ratings in non-financial companies registered at PT. PEFINDO from 2013-2017. The sample used in this study was 157 non-financial companies.The sampling method uses purposive sampling with the research period from 2013 to 2017. The relationships and / or influences between variables are explained using multiple linear regression analysis methods.This study consists of the results of the study showi...
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LIKUIDITAS, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 – 2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption t...
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2016)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This research has a purpose to analizze the influence of the size of Public Accounting Firm (KAP), the size of client companies, financial distress, a management changes and audit opinion on was auditor switching. Auditor switching is a dislplacement behavior by a company auditoras a result of auditor rotasion mandatory or voluntary. The type of data which is used in this research is secondary data, that was audited report of service company listed in Indonesia Stock Exchange on 2014-2016 period...
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PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
Based on this, the research has the aim to test the effect of profitability, dividend policy, and the policy of debt to the value of companies listed on the Indonesia Stock Exchange. In this study population is all listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sample in this study are listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sampling method used in this study is judgment sampling method, wh...
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Dukungan Suami Terhadap Perilaku WUS (30-50 Tahun) dalam Melakukan Pemeriksaan IVA di Wilayah Kerja Puskesmas Bondongan Tahun 2018
Gaster
Vol 17
, No 2
(2019)
Kanker serviks adalah tumor ganas primer yang berasal dari sel epitel skuamosa, yang terjadi pada serviks atau leher rahim dan sering disebut sebagai “silent killerâ€. Salah satu upaya untuk mendeteksi kanker serviks adalah dengan melakukan pemeriksaan IVA. Cakupan IVA di Indonesia masih jauh dari yang diharapkan. Tahun 2016, cakupan IVA di Indonesia hanya 5% dan Jawa Barat sampai tahun 2016 baru 3%. Sementara itu, cakupan IVA Puskesmas Bondongan tahun 2017 sebanyak 0,8% dan merupakan cakup...
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DOI
8 Sitasi
STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME KONTROL IDIOSYNCRATIC RISK UNTUK MENINGKATKAN NILAI PERUSAHAAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path...
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UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial sta...
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