bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Corporate Governance, Firm Age, Dan Ownership Structure Terhadap Earning Management
Authors: Nurainun Bangun Maulidya Rahma Syafira,
Published: April 2022

The purpose of this study was to determine the effect of corporate governance, firm age, and ownership structure on earnings management. The population used is a company engaged in manufacturing which is listed on the Indonesia Stock Exchange (IDX) website, with a research period from 2016-2018. This research uses purposive sampling method with predetermined criteria. Earning management is calculated using the discretionary accruals method. The results of this study stated that corporate governance with an independent commissioners proxy had no significant negative effect on earnings management, firm age had a significant positive effect on earnings management, and ownership structure with a proxy for public ownership had a significant negative effect on earnings management.
Faktor-Faktor Yang Mempengaruhi Cash Holding
Authors: Viriany Garry,
Published: April 2022

This study was conducted to examine the effect of liquidity, firm size, leverage and growth opportunity on corporate cash holding in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2016-2018. The sample used in this study is 75 manufacturing companies. This study used fixed effect model and multiple regression analysis. The results of this study indicate that liquidity has a significant positive effect on corporate cash holding, firm size has an insignificant negative effect on corporate cash holding, leverage has a significant positive effect on corporate cash holding, and growth opportunity has an insignificant negative effect on corporate cash holding
Faktor Faktor Yang Mempengaruhi Kebijakan Dividen
Authors: Viriany Kristian,
Published: April 2022

This research was conducted with the aim to determine the effect of Profitability, Liquidity, Leverage and Company Size on Dividend Policy on Manufacturing Companies on the Indonesia Stock Exchange Period 2016-2018. The results of this study indicate that the Profitability and Negative Liquidity are Significant and Leverage and Company Size shows positive but not significant results.
Faktor-Faktor Yang Mempengaruhi Peringkat Obligasi Pada Perusahaan Keuangan
Authors: Rousilita Suhendah Catherine Amelia Wijaya,
Published: April 2022

This study was made with the aim to examine the effect of board size, board independence, leverage and profitability on bonds rating. This study uses 69 data samples from financial companies listed on the Indonesia Stock Exchange from the period of 2016-2018. This study uses Microsoft Office 365 software and IBM SPSS Statistics V25.0 to perform data processing. The results obtained in this study are board size has a positive and significant effect on bonds rating, leverage has a negative and significant effect on bonds rating while board independence and profitability has insignificant influence on bonds rating.
Faktor-Faktor Yang Memengaruhi Cash Holding Pada Perusahaan Manufaktur
Authors: Sofia Prima Dewi Clara Veda Chandra,
Published: April 2022

The purpose of this study is to examine the effect of leverage, firm size, liquidity, profitability, and cash conversion cycle on cash holding. This study uses secondary data which was tested using Eviews Program 11.0. Samples that have been selected by purposive sampling method and selected as many as 51 manufacture companies as a sample from 153 companies that go public and listed on the IDX for the period 2017-2019. The results of the research showed that leverage and liquidity have positive effects to the cash holding, while firm size has no positive effect to the cash holding, profitability has no negative effect to the cash holding, and cash conversion cycle has negative effect to the cash holding.
Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Di BEI Periode 2016-2018
Authors: Tony Sudirgo Cindy Dezer Wijaya,
Published: April 2022

The purpose of this study was to determine the effect of capital structure, company size, profitability, and institutional ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. This study consisted of 65 samples of manufacturing companies that were selected using the purposive sampling method. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). Data processing in this study was using Eviews 10 and Microsoft Excel 2007. The results of this study indicate that capital structure has a significant and positive influence on firm value, company size has a significant and negative influence on firm value, while profitability and institutional ownership have insignificant and negative influence on firm value. Simultaneously, capital structure, company size, profitability, and institutional ownership have a significant effect on firm value.
Pengaruh Ukuran Perusahaan, Multinational Dan Thin Capitalization Terhadap Tax Avoidance Dalam Perusahaan Manufaktur Yang Terdaftar Dalam BEI Pada Tahun 2015-2019
Authors: Ngadiman Madita Heidy,
Published: April 2022

The purpose of this study is to analyse the effect of company size, multinational and thin capitalization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This study used 301 samples from manufacturing companies based on purposive sampling. The data used in this study are secondary data in the form of company annual reports. The analysis model used is IBM SPSS Statistics 25. The results show that company size has a positive and significant effect, multinational has no effect, and thin capitalization has a significant and negative effect on tax avoidance.
Analisis Koreksi Fiskal Atas Laporan Keuangan Komersil PT. ABC Tahun 2018
Authors: Purnamawati Helen Widjaja Alvin Singgih,
Published: April 2022

The purpose of this research is to determine the Taxable Income in accordance with the provisions of taxation by making fiscal corrections to the company's commercial financial statements and knowing whether the company has made a fiscal correction correctly according to the tax regulations. Taxable income will be the basis for calculating corporate income tax. The subject of this research is PT. ABC which is located in Semarang Regency. This research used descriptive method. The object used of this research is financial statements of PT. ABC during 2018. To collect the data, researchers used observation and interview methods which directly went to the object of research and conducting interviews in order to obtain information needed for this research. The results of this research prove that PT. ABC made several mistakes in making fiscal corrections that caused the calculation of Taxable Income and his corporate income tax becomes incorrect.
Faktor-Faktor Yang Mempengaruhi Penerapan Firm Value Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI) Periode 2016-2018
Authors: Linda Santioso Farel,
Published: April 2022

The purpose of this study is to evaluate the ratio of dividend payments, asset returns, capital structure, and sales growth to the application of company value to manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2018 period. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 40 samples of manufacturing companies. The results of this study are the ratio of dividend payments, asset returns, capital structure, and sales growth to the application of company value. Dividend payout ratio and sales growth have a positive influence on the application of company value.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Henryanto Wijaya Chiquitta Kristiolina Ompusunggu,
Published: April 2022

The value of the company is an investor perception of companies associated with stock price. This research was conducted to investigate the  influence of Investment Decisions, Funding Decision, Dividend Policy and Profitability toward firm value in companies listed in Indonesia Stock in 2016 – 2018 period. The population in this study as many as 111 companies, and by using purposive sampling techniques, the obtained 37 manufacturing companies in the sample. Data processing techniques using data panel analysis using Eviews 9.0. The result of this study is Investment Decision, Funding Decision and Dividend Policy do not have significant affect to firm value while Profitability have significant to firm value.
Pengaruh Roa, Der, Size, Dan Eps Terhadap Harga Saham Perusahaan Manufaktur
Authors: Merry Susanti Mark Gerald Muhonis,
Published: April 2022

Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Terdaftar Di BEI
Authors: Sufiyati Irawan Aditya,
Published: April 2022

The purpose of this research is to obtain empirical evidence regarding the effect of firm size, firm age, profitability, financial leverage, and dividend payout ratio on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used in this research is 25 manufacturing companies that was selected using purposive sampling method from a total population of 137 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Data processing was performed using logistic regression models and SPSS software version 27.0 for Windows. The results showed firm size, firm age, and profitability has negative effect on income smoothing while profitability and dividend payout ratio show no effect to income smoothing.
Analisis Rekonsiliasi Fiskal Terhadap Laporan Keuangan Komersial Pada PT. XXX Tahun 2019
Authors: Purnamawati Helen Widjaja Andreas Hermawan
Published: April 2022

The purpose of this study is to find out whether the preparation of fiscal financial statements at PT. XXX is in accordance with the applicable Taxation Law, knowing the application of fiscal reconciliation to the commercial financial statements of PT. XXX, knowing the causes of the differences in financial statements on a commercial and fiscal basis as well as knowing the impact that occurs on the company's financial statements after a fiscal correction has been made which is the basis for calculating the Corporate Income Tax payable. Data collection methods in this study are the Library Research method and the Field Research method that is collected by commercial financial reports, fiscal financial reports and Annual SPT. Data analysis techniques using quantitative analysis. The results of this study indicate the existence of an expense and income account that has not been made a fiscal correction so that the income tax payable PT. XXX in 2019 did not comply with the applicable tax provisions.
Pengaruh Intellectual Capital Terhadap Firm Performance Dengan Corporate Governance Sebagai Variabel Moderasi
Authors: F.X. Kurniawan Tjakrawala Dandy Angger Leonard,
Published: April 2022

The purpose of this study was to analyze the moderating effect of corporate governance on the relationship between intellectual capital and firm performance on consumer goods and trading companies listed on the Indonesia Stock Exchange in 2013-2018. This study using 44 companies that have been selected through a purposive sampling method with a total of 264 data for six years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Procesing data in this study using software Eviews version 10. The results of the study shows that intellectual capital have a positive effect on firm performance. However, corporate governance does not positively moderate the relationship between intellectual capital and firm performance.
Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan
Authors: Liana Susanto Andi Jatmiko Suwarno,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of capital structure, liquidity, financial performance and firm size on firm value of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The research is conducted by taking 74 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on firm value  simultaneously (F test). The t test results showed that capital structure, financial performance  and firm size have positive significant effect on firm value, while liquidity has no significant effect on firm value (Tobin’s Q).
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Tahun 2016 – 2018
Authors: Elizabeth Sugiarto Dermawan Stefani Santoso,
Published: April 2022

The purpose of the research is to determine the effect of profitability, leverage, liquidity, firm size, and dividend policy on firm value of manufacturing companies listed in Indonesia Stock Exchange for the period 2016-2018. The sampling method was purposive sampling techniques and obtained 104 samples that met the criteria in three years. The analysis technique applied was a multiple regression analysis with SPSS program version 23.0. The research found that all independent variabels have an effects on firm value simultaneously. This paper shows that profitability has an effect on firm value, leverage does not effects firm value, liquidity does not effect firm value, firm size has an effect on firm value, and dividend policy has an effect on firm value.
Pengaruh Intensitas Modal Dan Koneksi Politik Terhadap Tax Avoidance Industri Barang Konsumsi
Authors: Estralita Trisnawati Alvin Hartantio,
Published: April 2022

The purpose of research is to obtain about the impact of capital intensity and political connection towards tax avoidance on manufacture companies in the goods and consumption industry sectors listed on the Indonesia Stock Exchange (IDX) in 2012-2018. This study used 196 samples of manufacture companies in the industrial sector of goods and consumption base on purposive sampling method. The data used are secondary data in the form of financial statements. The analysis model was tested using SPSS software version 25 and SmartPLS version 3.3.2. The rasults showed that capital intensity have no positive and significant effect on tax avoidance and political connections have no connections have no positive and significant effect toward tax avoidance. For further research are expected to adding other independent variables, and not use purposive sampling techniques.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan
Authors: Liana Susanto Bernhard Wilfridus,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the influence of profitability, leverage, asset growth, and firm size toward firm value in manufacturing companies listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 73 samples of manufacturing companies that have been selected using purposive sampling method. Data processing technique in this research using program EViews 11th version. The result of this research indicate that all independent variables used in this research simultaneously have a significant effect on firm value. The result of partially test indicate that profitability, and leverage have an significant effect on profitability, while asset growth, and firm size have an insignificant effect on frim size.
Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Di BEI Tahun 2016-2018
Authors: Elizabeth Sugiarto Dermawan Veronika,
Published: April 2022

This study aims to analyze and obtain empirical evidence about the effect of managerial ownership, institutional, financial leverage, and firm size on financial performance of manufacture companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The sample selection technique used in this study is purposive sampling method. This study uses secondary data from corporate financial statements from 36 manufacturing companies listed on the Indonesia Stock Exchange during the study period. Data analysis techniques using multiple linear regression with SPSS (Statistical Package for Social Science) for windows version 23.The results indicate that, managerial ownership and firm size have significant effect on financial performance, but institutional ownership and financial leverage do not have an effect significant impact on financial performance.
Pengaruh Capital Structure, Firm Size Dan Liquidity Terhadap Financial Performance
Authors: Jonnardi Meiliana,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of capital structure, firm size and liquidity on financial performance in manufacturing industries listed in Indonesian Stock Exchange during the period of 2014-2018. This research used 64 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10. The result of this research shows that capital structure and firm size has a significant effect on financial performance, while liquidity do not have a significant effect on financial performance. Suggestions for the next study is to add another independent variables to strengthen the ability of independent variables in explaining the dependent variable.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Periode 2016 – 2018
Authors: Herlin Tundjung S Sandy Wijaya,
Published: April 2022

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Periode 2016 – 2018
Analisis Koreksi Fiskal Terhadap Laporan Keuangan Komersial Pada PT. Thermoplast Indo
Authors: Purnamawati Helen Widjaja Louis,
Published: April 2022

The object of this study was PT. Thermoplast Indo, it provide service or sparepart for heavy lifting equipment. The purpose of this research is to determine company debt of income tax value by doing reconciliation of commercial financial report to be fiscal financial report. By doing reconciliation company doesn’t have to make two reports with different purposes. Company only has to make correction towards different accounts. Positive correction will add taxable income while negatice income will reduce taxable income.Based on the result of the analysis that has been done by the author and comparing with the commercial financial report with report of fiscal rules that are based on tax law Number 36 year 2008 the amount of profit  generated is different. This difference occurs because the fiscal correction is done against the cost and earnings in commercial financial reports based on taxation.
Pengaruh Firm Size, Profitability, Net Working Capital, Dan Leverage Terhadap Cash Holding
Authors: Rosmita Rasyid Silvy,
Published: April 2022

The purpose of this study is to examine the effect of firm size, profitability, net working capital, and leverage on cash holding in property, real estate, and building construction industries listed in Indonesian Stock Exchange during 2017-2019. This study using 56 companies that have been selected through a purposive sampling method. Secondary data was used in the form of data from the financial statements and annual reports. Data processing techniques using multiple regression analysis what helped by Eviews program version 11 and Microsoft Excel 2016. The results show that firm size and profitability has no effect on cash holding, while net working capital and leverage have a positive effect on cash holding. The implication of this research is the need of policy in determining corporate cash holdings appropriately to avoid liquidity problems.
Analisis Kewajiban Pajak Penghasilan (PPH) Badan Pada PT Setyanata Bersaudara Tahun 2018
Authors: Punamawati Helen Wijaya Fina Mariana,
Published: April 2022

Tax collection is one of the most important things in Indonesia, where mostly come from income tax. This research aims to find out the corporate income tax liability at PT Setyanata Bersaudara in 2018, and its accordance with Act. Taxation Number 36 Year 2008. The research method used is descriptive analysis method. The calculation of tax obligations in this research is divided into several articles of income tax and fiscal corrections are made on the company's income statement. The result of this study indicate that PT Setyanata Bersaudara had calculated, payment, and reported corporate income tax in accordance with Act. Taxation Number 36 Year 2008.
Faktor-Faktor Yang Mempengaruhi Dividend Policy Pada Perusahaan Manufaktur
Authors: Yanti Steven Kent,
Published: April 2022

The objective of this study is to determine the effect of profitability, leverage, firm size, free cash flow, audit committee and board of commissioners toward the dividend policy. This research uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2015 – 2018. Sample was selected using purposive sampling and amounted to 46 companies. Data was processed by E-views 10. The results of this result indicate that free cash flow has positive significant effect on dividend policy. Leverage, Firm Size, Free Cash Flow, Audit Committee and Board of Commissioners have no significant effect on dividend policy.
Faktor Yang Mempengaruhi Profitabilitas Bank Konvensional Di Indonesia Tahun 2017 – 2019
Authors: Susanto Salim Theresia Sherin Utama,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of non performing loan, loan to deposit ratio, interest rate risk and intellectual capital on convensional bank profitability that is listed on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. This research used 30 samples and 90 data from convensional bank companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 11.0 program. The result of this research indicate that non performing loan have a negative and no significant effect on profitability while loan to deposit ratio, interest rate risk and intellectual capital have a positive and significant effect on profitability.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Augustpaosa Nariman Jose Juventius Tanamal,
Published: April 2022

This research were done with a purpose to empirically examine the influence of profitability (ROA), leverage (DER), firm size dan sales growth toward tax avoidance. This research uses data which collected from secondary data obtained directly from Indonesia Stock Exchange (IDX) official website. Population of this research is industry companies listed on Indonesia Stock Exchange (IDX) for the period of 2017-2019. As much as 81 companies listed on Indonesia Stock Exchange (IDX) are selected as samples in this research based on few criteria. These samples are collected using purposive sampling method. The method that is used on this research was multiple linear regression using Eviews 11 (student version) as test equipment. The result of this research indicate that profitability (ROA) has a negative and significanct effect on tax avoidance, leverage (DER) has a positive and significant effect on tax avoidance, firm size has a negative and significant effect on tax avoidance and sales growth has a negative and significant effect on tax avoidance.
Pengaruh Profitability, Free Cash Flow, Dan Leverage Terhadap Earnings Management
Authors: Hendang Tanusdjaja Cindy Calista,
Published: April 2022

This research aims at how the role of the board of profitability, free cash flow, and leverage on earnings management on consumer goods industry and basic chemical industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 46 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11 and Microsoft Excel 2016. The results of this study indicate that the profitability and leverage have a negative significant effect on the earnings management, free cash flow does not have a significant effect on the earnings management. The implication of this study is the lower the profitability, the greater the probability of earnings management, the higher the leverage, the lower the probability of earnings management, while free cash flow does not have a significant effect on earnings management.
Pengaruh Liquidity, Leverage, Profitability (LOSS), Dan Institutional Ownership Terhadap Financial Distress
Authors: Hendang Tanusdjaja Felicia Suwandi,
Published: April 2022

This research aims to obtain empirical evidence about the effect of liquidity, leverage, profitability (loss), and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 20 companies. Data processing techniques using multiple regression analysis what helped by Eviews (Econometrical Views) application version 11 and Microsoft Excel 2013. The results of this study indicate that liquidity and profitability (loss) have a positive and significant influence on financial distress. The implication of this research is the need to maintain the level of liquidity and long-term debt of the company, followed by increasing the profitability level, so that it will minimize the occurrence of financial distress in the company.
Analisa Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Struktur Aset Terhadap Struktur Modal
Authors: Vidyarto Nugroho Peter Utama,
Published: April 2022

The purpose of this study is to test empirically the relationship between profitability, liquidity, sales growth, and asset structure on capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study used 59 manufacturing companies that have been selected using the purposive sampling method, where the population that became sample had met the predetermined criteria, the total population was 166 for three years. The data in this study used secondary data. Data processing in this study used econometrics views (E-Views) version 11 software. The results of this study indicate that profitability, liquidity, sales growth, and asset structure have no effect on capital structure. The implication of this research is to provide input to management and investors in paying attention to the company's capital structure, because the capital structure reflects the company's financial performance
Pengaruh Profitabiltas, Likuiditas, Dan Solvabilitas Terhadap Financial Distress Pada Perusahaan Manufaktur
Authors: Yuniarwati Novica,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, and solvability toward financial distress. This research is conducted by taking 78 manufacturing companies which listed on Indonesia Stock Exchange on 2017-2019. Sample was selected using purposive sampling method. Data processing techniques using multiple regression analysis that helped with E-Views 11.0 programs. The result showed profitability has a significant impact on financial distress while the other variable, liquidity and solvability showed insignificant impact on financial distress. The implication of this study is the need to increase the income and the sales and to decrease the liabilities that will decrease financial distress which will give a good signal for investors.
Faktor-Faktor Yang Memengaruhi Struktur Modal
Authors: Liana Susanto Cindy Andriani,
Published: April 2022

The purpose of this study is to analyze and obtain empirical evidence regarding the effect of liquidity, profitability, firm size, leverage operation, and sales growth on capital structure on companies listed on the Indonesia Stock Exchange during the periode of 2017-2019. This research was conducted by taking 37 samples of companies, using purposive sampling technique and processed using Eviews version 11. Based on the reseacrh the results show that the liquidity has a negative influence and significant effect on capital structure, while the profitability, firm size, leverage operation and firm size do not have a significant effect on capital structure. The implicationof this research is the impotance of capital structure which aims to finance operations and company expansion.
Analisis Faktor-Faktor Yang Mempengaruhi Perataan Laba (Studi pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia)
Authors: Sufiyati Susanti,
Published: April 2022

This research aims at how the effect of profitability, financial leverage, net profit margin, liquidity, and firm size toward income smoothing on consumer goods industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and there was 35 companies been analyzed. Data processing techniques using binary logistic regression analysis what helped by Eviews 10 and Microsoft Excel 2019. The results of this study indicate that profitability, financial leverage, net profit margin, liquidity, and firm size didn’t have significant influence on income smoothing. The implication of this study is financial ratios that analyzed in this study and firm size can’t be used as indicator for investors to determine whether a company have income smoothing.
Pengaruh Pajak Hotel, Restoran Dan Hiburan Terhadap Pad Kabupaten Belitung
Authors: Ngadiman Viny Widiani,
Published: April 2022

This study is aimed to find out the influence of Hotel Tax, Restaurant Tax and Entertainment Tax versus The Original Regional Revenue on period 2008 until 2019. This study is carried out in the local tax offices and financial management of Belitung Districts. The type of this research was case study with interview and documentation as the data collecting  techniques, in this study also used a sample taken from the percentage data of the realization of financial statements in 12 (twelve) years on period 2008 until 2019 with 12 data as the total.  The  data  analysis technique  was  multiply  regression  analysis  using  SPSS 25 program with quantitative research methods and descriptive approaches at 5% significance level. The result of regression analysis showed that there were simultaneous and significantly influenced among of Hotel Tax, Restaurant Tax and Entertainment Tax versus The Original Regional Revenue of Belitung Districts period 2008 to 2019. The implication of this study is the realization of regional tax revenue can reach the predetermined target and that local tax collection can be carried out more effectively and efficiently to support regional development in Belitung Districts.
Pengaruh Profitability, Firm Size, Leverage, Dan Managerial Ownership Terhadap Earning Management
Authors: Thio Lie Sha Daniel Steven,
Published: April 2022

This research aims to test empirically the effect of profitability, firm size, leverage, and managerial ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Company data used in this study were 37 manufacturing companies that have been selected through the purposive sampling techniques. Research data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2016. The results shows that independent variables simultaneously have a significant effect on earning management. The results show that profitability has a positive and significant effect on earning management, while firm size, leverage, and managerial ownership have no significant effect on earning management. The implication of this research shows the importance of earning management behavior to produce financial statement that can fulfilled the expectations of the stakeholders.
Faktor-Faktor Yang Mempengaruhi Return Saham Perusahaan Industri Yang Terdaftar Di BEI
Authors: Tony Sudirgo Bima Dharmasetya,
Published: April 2022

This research were done with a purpose to empirically examine the influence of return on equity (ROE), earning per share (EPS), debt to equity ratio (DER) dan operating cash flow toward stock return. This research uses data which collected from secondary data obtained directly from Indonesia Stock Exchange (IDX) official website. Population of this research is industry companies listed on Indonesia Stock Exchange (IDX) for the period of 2017-2019. As much as 82 companies listed on Indonesia Stock Exchange (IDX) are selected as samples in this research based on few criteria. These samples are collected using purposive sampling method. The method that is used on this research was multiple linear regression using Eviews 11 (student version) as test equipment. The result of this research indicate that return on equity (ROE) has a positive and significant effect on stock return, earning per share (EPS) has a negative and not significant effect on stock return, debt to equity ratio (DER) has a positive and not significant effect on stock return and operating cash flow has a negative and significant effect on stock return.
Faktor Yang Mempengaruhi Earnings Persistence Pada Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Susanto Salim Callista,
Published: April 2022

The purpose of this study is to identify the effect of operating cash flow, firm size, operating cycle, and sales volatility towards earnings persistence in manufacturing companies listed in Indonesia Stock Exchange in the year of 2017 – 2019. This study used 249 data from manufacturing companies that have been selected using purposive sampling method. This research used Statistical Product and Service Solution (SPSS) for windows version 21 to process the data. The result of research shows that operating cash flow and operating cycle has negative significant influence towards earnings persistence, while firm size and sales volatility has no significant influence towards earnings persistence. The implication of this study is the need to increase company’s earnings which will bring a good signal for investors.
Pengaruh Firm Size; Dividend Policy; Profitability; Dan Leverage Terhadap Firm Value.
Authors: Vidyarto Nugroho Jevennie Wibowo,
Published: April 2022

The purpose of this study is to examine the effect of firm size, dividend policy, profitability, and leverage on firm value in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. This study uses a purposive sampling technique. This sample selection in this study was carried out using a sample selection based on criteria. There are 48 companies that have passed the criteria, so there are 144 samples for three years. The data in this study were processed with Eviews program version 11. The result of this study indicate firm size, dividend policy, and profitability do not have a significant effect on firm value. Meanwhile, leverage has positive and significant effect on firm value. Implication of this study is to give information for management about factor that will increase firm value.
Pengaruh Ukuran Perusahaan, Leverage, Corporate Governance, Dan Profitabilitas Terhadap Manajemen Laba
Authors: Merry Susanti Marina Tanudjaja,
Published: April 2022

The objective of this study was to obtain an empirical evidence about the effect of firms’ size, leverage, institutional ownership, and profitability on earnings management in manufacturing companies which listed in Indonesia Stock Exchange on 2017-2019. Sample was selected using purposive sampling amounted to 74 manufacturing companies that met the criteria. Data processing techniques used multiple regression analysis that helped with Eviews 11 program. The results showed that firms’ size, leverage, and institutional ownership had no effect on earnings management, but profitability had positive effect on earnings management. The implication of this research was to provide information for companies about earnings management so the companies can minimize the possibility of earnings management and provide knowledge about earnings management for academics and future researchers.
Faktor - Faktor Yang Mempengaruhi Financial Distress Dengan Firm Size Sebagai Variabel Pemoderasi
Authors: Henryanto Wijaya Stella Danica Agatha,
Published: April 2022

This study aims to determine how liquidity, leverage, operating capacity, institutional ownership, independent commissioners and audit committees on financial difficulties and company size as moderators in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling technique used was purposive sampling method with a total of 14 companies. Data processing techniques using Moderated Regression Analysis (MRA) what helped by Econometrics View (Eviews) version 11 and Microsoft Excel 2013. The results of this study are liquidity, leverage, independent commissioners and audit committee have no significant effect on financial distress, operating capacity has a significant positive effect on financial distress, institutional ownership has a significant positive effect on financial distress, firm size has a significant positive effect on financial distress, firm size moderates the effect of operating capacity and institutional ownership on financial distress, and firm size does not moderate the relationship between liquidity, leverage, and independent commissioners and an audit committee on financial distress.
Faktor-Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Property Dan Real Estate
Authors: Lukman Surjadi Loyeling,
Published: April 2022

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, market valuation, and liquidity to stock returns in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. This study used 35 property and real estate companies as samples selected by purposive sampling. The data are secondary data using financial report companies. Data management is carried out using the E-views program version 11.0. The results of this research indicate that profitability and market valuation does not have a significant effect on stock returns, leverage and  liquidity has a significant positive effect on stock returns. The implication of this study is the need to increase leverage and liquidity because it provides a positive value for stock returns. However, on the other hand, profitability and market valuation must be minimized because based on this study it does not have an effect on stock returns.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Sufiyati Davin Azaria Purnama,
Published: April 2022

This study is to determine the effect of leverage, company size, return on assets, and earnings per share on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample was selected by purposive sampling method and the valid data were 75 companies. The data processing technique uses multiple regression analysis assisted by the E-views 11 program. The results of this study indicate that all independent variables simultaneously affect firm value. The t test results show that leverage has a positive effect on firm value, firm size has a negative effect on firm value, return on assets and earnings per share have no effect on firm value. The research implication is the need to improve manager's performance to create company success so that the company's value will increase.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Likuiditas Terhadap Nilai Perusahaan
Authors: Sofia Prima Dewi Silvia,
Published: April 2022

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and liquidity on firm value of manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses manufacturing companies as the subject with the total sample of 82 companies selected with purposive sampling method so that 246 data are obtained for three years. Data processing techniques uses multiple linear regression analysis and processed using Eviews 10. The t-test results indicate that profitability (ROE), leverage (DAR), and liquidity (CR) have no positive effect on firm value (PBV). The results of this study also indicate that firm size (SIZE) has no negative effect on firm value (PBV). The implication of this study is to pay attention on profitability, leverage, and liquidity which have positive characteristics on firm value.
Pengaruh Business Model Innovation, Erm Terhadap Kinerja Umkm Dengan Mediator Competitive Advantage
Authors: F.X. Kurniawan Tjakrawala Yanni Octavio,
Published: April 2022

The research aims to obtain empirical evidence on the impact of business model innovation and enterprise risk management on SME performance with a competitive advantage as an intervening variable. This research used 95 samples of primary data using a questionnaire based on the method of purposive sampling. The respondents to this research are the owners and managers of SMEs on Java Island. This research utilizes SPSS version 21 and SmartPLS version 3.3.2 to perform data processing. The results obtained in this research are business model innovation and enterprise risk management have a significant and positive effect on SME performance when mediated partially by competitive advantage. The implications of this study are the need to understand the role of business model innovation, enterprise risk management, and competitive advantage that will improve SME performance.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perbankan
Authors: Rosmita Rasyid Vanesha Valentina,
Published: April 2022

The purpose of this study is to find out and analyze the influence of capital adequacy ratio, non performing loan, liquidity, operational efficiency, and bank size on financial performance of go public banks listed on Indonesian Stock Exchange during 2017-2019. The research method used was purposive sampling with sample size of 40 banks in accordance with the criteria. The data processing technique uses multiple linear regression analysis with the EViews 11 program. The results showed that capital adequacy ratio, operational efficiency, and bank size have a significant effect on banking financial performance, while non-performing loans and liquidity did not have a significant effect on banking financial performance.
ANALISIS PENERAPAN PP 23 DAN UU PPH PASAL 17 PADA PT. X
Authors: Purnamawati Helen Widjaja Lamberty,
Published: April 2022

This study aims to examine the decision of PT. X using tax rates of 2018 Government Regulation Number 23 and the applied of the rates of Article 17 Paragraph 2A of Income Tax Law will have an impact to the net income. This research using observation and interview to get the reports of company’s financial statement in 2019 and other informations those required from company. This research was conducted by visiting PT. X where is located on Taman Kota Blok B2 No. 26 Kembangan Utara, Jakarta Barat, Indonesia. The result of this study indicate the applied of the rates of Article 17 Paragraph 2A of Income Tax Law to the company would increase the company tax expenses and decrease its net profit.
Pengaruh Keadilan Pajak, Sistem Perpajakan, Dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (Tax Evasion)
Authors: Ngadiman Christina,
Published: April 2022

This research aims to find out whether tax justice, taxation systems, and tax audits have an effect on tax evasion. The object of this research is an individual taxpayer who lives in West Jakarta. This research used purposive sampling and obtained a sample as many as 125 people. Data collection was carried out by using a questionnaire method distributed to respondents and processed using IBM SPSS Statistic 20. The results of this study indicate that tax justice has a negative effect on tax evasion, while the taxation system and tax audit have a positive and significant effect on tax evasion. The implication of this research is that it must be able to increase the confidence of the respondents that the research is confidential so that they are willing to answer the questionnaire according to their respective opinions so that the results obtained can provide answers that are actually felt by taxpayers.
Features of Household Solid Waste Object Recognition on Garbage Collector Robot (GACOBOT)
Authors: Prasetyo Aditya Putra Perdana , Rendyansyah Rendyansyah , Exaudi Kemahyanto , Abdurahman Abdurahman , Septian Tri Wanda
Published: April 2022

Solid waste or garbage is one of the problems that must be faced by the world's population so that life becomes more harmonious. Through a series of studies, a Garbage Collector Robot (GACOBOT) was created which is expected to help humans overcome this problem in terms of garbage collection. By adding a feature in the form of object recognition, the waste can be sorted by type so that it can be grouped and processed further. In this research, using the Support Vector Machine (SVM) classification method based on the feature extraction of the Histogram of Oriented Gradients (HOG) as the main method. Researchers used 14 pieces of data as training data and 10 pieces of data as test data. From the results of the tests that have been carried out, it has been obtained a success rate of 100% that the system has succeeded in separating waste into 2 types, namely plastic bag waste and glass bottle waste.
Implementation of Template Matching on Detection of Stop Line Violations
Authors: Larasati Dwira Kurnia , Setyawan Iwan
Published: April 2022

Road marking is a sign located above the road surface that combines either a line or a symbol and provides information as visual guidance to road users. One example of road marking is the stop line behind the zebra crossing. Many violations of pedestrian rights are committed by motorized vehicles, especially because vehicles do not stop behind the stop line. This paper proposes a system to detect this type of traffic violation using the template matching method. This method is a technique in digital image processing to find small parts of the image that match the image template, so it can detect whether there is a traffic violation or not. This system uses the appropriate template images for each dataset (morning, afternoon, and evening). The system produces accuracy performances for the morning and afternoon dataset of about 100% and 78% respectively, and for the evening dataset is 70%. So, the overall average accuracy rate is 83%. The main factor affecting the overall accuracy performance is the inability to automatically extract the best template for the dataset from the morning and evening datasets.
Calculate The Conductivity of Some Composites of Cellulose Bacteria Mixed with Polypyrol
Authors: Yunus Syukri , Abrar Hairul , Akbar Auliya
Published: April 2022

The manufacture of composites that have good electrical properties is to use a conductive polymer matrix. A conductive polymer is a polymer compound that has a stable bond that allows the polymer to act as a good conductor of electricity. This study aims to determine the highest conductivity value of composite materials that have been coated with polypyrrole, namely bacterial cellulose with polypyrrole (bio composite 1), tempo bacteria cellulose with polypyrrole (bio composite 2), and Gambier bacteria cellulose with polypyrrole (bio composite 3). In this study, there were four samples consisting of nata de coco (cellulosic bacteria), 2, 2, 6, 6-tetramethylpiperidine 1-oxyl (TEMPO), Gambier extract, and polypyrrole. Measurement of resistance value using the two point probe method. The results of this study obtained that the resistance and conductivity values of bio composite 1, bio composite 2, and bio composite 3 were 29.742 k? and 1.17810-3 S/cm, 20.338 k? and 1.69210-3 S/cm, 34,572 k? and 0.980710-3 S/cm. The measurement results show that the highest conductivity value is bio composite 2.