bluuebunny/crossref_metadata_2025 huggingface dataset:
Impacts on Health, Environment and Quality of Life in the Post-Covid-19 Pandemic Period
Authors: Galvão Mariana Talarico Marçal , Dellalibera-Joviliano Renata
Published: October 2024

Objective: To investigate how the pandemic and the post-COVID-19 scenario may impact current and future plans in health (medical area), the environment, and the population's quality of life.
 
Theoretical Framework: In 2019, the world began to live as a hostage to an infectious disease caused by the SARS-CoV-2 coronavirus. As uncertainty reigns, the severity of the situation has shown that it could have social, health, educational, economic, and environmental aspects.
 
Method: The methodology adopted for this research comprises a bibliographic review based on books, cataloged scientific articles being published on digital platforms including Scientific Library Online (SciELO), Pubmed, Periódico Capes, Cochrane, and Google Scholar, using the descriptors: COVID-19; quality of life; environment; health; and their respective synonyms, in Portuguese and English, published between 2015 and 2024. The exclusion criteria used in this study were duplicate articles in more than one database, with similar titles and that did not cover the topic, as well as articles published before 2015 in Portuguese and English. The main aspects analyzed for inclusion were the year of publication, type of study, language, objectives and main findings, according to the relevance of the original and current topic. Therefore, considering the inclusion and exclusion criteria, we made a cut of works published in the last 9 years and in the end 31 works were selected for the construction of this study.
 
Results and Discussion: The results obtained revealed that all social spheres were, and may still be, affected unequally by the pandemic, since it is a situation of unknown nature, which is intensified every day by globalization and social inequalities. Direct impacts on the economy and jobs, as well as indirect effects of learning losses among children who are out of school. In terms of health and the impact on quality of life, we found changes in mental health, with an increase in the diagnosis of depression among adults.
 
Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the fields of health, environment and education. These implications can cover areas of health promotion, economics and public and private management.
 
Originality/Value: This study contributes to the literature by addressing a current topic with extreme social relevance that prioritizes deepening knowledge in the area that has changed humanity the most in current times: the COVID-19 Pandemic. Furthermore, it analyzes the real impacts of this historical and unique moment in the global context, with a greater focus on health, the environment and the quality of life of the human population.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Sunandy Jonathan Alvin , Sha Thio Lie
Published: October 2024

This study aims to obtain empirical evidence regarding the effect of structure asset, firm size, dividend policy, and profitability on the firm debt in manufacturing companies on the IDX. The technique sampling used was purposive sampling. The company data in the study were 30 companies. This study uses secondary data that is processed using Eviews version 12. The F test show that structure asset, firm size, dividend policy, and profitability have a significant effect on debt policy. The t test show that profitability has a positive significant effect on debt policy, structure asset has a negative insignificant effect on debt policy. Firm size and dividend policy have a positive insignificant effect on debt policy. The implication of this study is to provide consideration in making decisions for companies related to factors that affect debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN CONSUMER GOODS PERIODE 2018-2020
Authors: Rosiana Ester , Dermawan Elizabeth Sugiarto
Published: October 2024

This study aims to examine and analyze the influence of asset structure, liquidity, profitability, and sales growth on debt policy in consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The company sample in this study used purposive sampling and the selected sample was 37 consumer goods companies for the 2018-2020 period. This study uses secondary data from financial statements and techniques in data processing using multiple regression analysis and assisted by using the SPSS version 25 program. The results of this study indicate that the variables of asset structure, liquidity, profitability have a negative and significant effect on debt policy. Meanwhile, the sales growth variable has a negative and insignificant effect on debt policy.
ANALISIS PERHITUNGAN DAN PELAPORAN PPH 22, PPH 23, PPH 25 PADA PT. MODERN JAYA FARMA
Authors: Tiran Elsi Yefia , Widjaja Purnamawati Helen
Published: October 2024

The purpose of this study is to determine the calculation and reporting of PPh Article 22, PPh Article 23 and PPh Article 25 at PT. Modern Jaya Farma 2020. Data collection was obtained from interviews and documentation. The type of research used is a case study with quantitative methods. The results of this study stated that PT. Modern Jaya Farma has performed its tax obligations by calculating and reporting Income Tax Article 22 carried out by third parties. The calculation of Income Tax Article 23 is in accordance with the applicable tax provisions. The deposit and reporting of Income Tax Article 23 is not in accordance with the applicable tax provisions due to errors and delays in making the deposit. Reporting. Income Tax Article 25 is in accordance with the applicable tax provisions.
PENGARUH ASSET STRUCTURE, SALES GROWTH DAN COMPANY GROWTH TERHADAP DEBT POLICY
Authors: Carolina Imelda , Bangun Nurainun
Published: October 2024

The purpose of this research is to determine the effect of asset structure, sales growth and company on debt policy in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research used 51 manufacturing companies as sample that were selected using purposive sampling method. Data was processed by Eviews 12 program. The result of this research show that asset structure has a negative significant effect on debt policy,sales growth has a positive significant and company growth has a positive not significant effect on debt policy. hypothesis testing is carried out using a panel data regression model.
PENGARUH BOARD SIZE, BOARD COMPOSITION, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE
Authors: Witarsa Anthony Claudio , Hastuti Rini Tri
Published: October 2024

The main purpose of this research is to find empirical proof about the effect of board size, board composition, and leverage on intellectual capital disclosure. The data used in this research were obtained from manufacturing companies that listed on the Indonesian Stock Exchange (IDX). 288 data were gathered from 144 companies in the year of 2020-2021. Purposive sampling method is used to collect the data and panel data regression model is used for hypothesis testing. Software EViews 9 is used for preparing and processing data.  The Results of this research is reach a conclusion that the number of board composition is positive and have not give a significant effect on intellectual capital disclosure. Variable board size and leverage has a negative and dont have a significant effect on intellectual capital disclosure.
PENGARUH PENGETAHUAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Authors: Leovika Leovika , Trisnawati Estralita
Published: October 2024

The motivation behind this study is to decide the impact of grasping data about charge evaluations, retaliation authority, and expense administration administrations on the consistency of individual citizens. The example choice involving a purposive testing technique and substantial information for 100 citizens. The information handling technique utilizes numerous relapse breaks down helped by SPSS for Windows which was conveyed 25 and Microsoft Excel 2013. The consequences of the examination demonstrate that understanding data about charge assortment and consumption sanctions influences individual citizen consistence. In the interim, the expense administration fundamentally affects individual citizen consistence.
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TAHUN 2019-2021
Authors: Thasya Syam Hafiva , Sudirgo Tony
Published: October 2024

This study was conducted with the aim to analyze the effect of tax avoidance on between profitability, leverage and firm size in manufacturing companies sector consumer goods listed on the Indonesian Stock Exchange (IDX). The sample of this study used in this study by utilizing 93 data consisting of 31 manufacturing companies in the consumer goods sector with the research population selected from the 2019-2021 period used purposive sampling method. The software for data processing used in this study is Eviews 12. Based on this research, the results show that profitability has a negative effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance and firm size has no effect on tax avoidance.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI KELURAHAN KELAPA GADING TIMUR
Authors: Soros George , Yuniarwati Yuniarwati
Published: October 2024

This study aims to analyze how the role of tax socialization, tax morality, and perceptions of justice on the compliance of MSME taxpayers in Kelapa Gading Timur Village. The method chosen in this research is non-probability sampling and purposive sampling method. The valid data sample is 100 respondents. The results of data collection processed by Microsoft Excel 2013 and the SPSS program (Statistical Product and Service Solution) 25. The results of the research carried out show that partially taxation socialization, tax morality, and perceptions of justice have a positive and significant effect on taxpayer compliance. The implication of this research is the need to increase socialization for MSME taxpayers regarding the importance of taxation, where there are still many taxpayers who do not understand and understand their tax obligations.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR
Authors: Salim Felisia , Setijaningsih Herlin Tundjung
Published: October 2024

This study aims to determine and analyze the effect of liquidity, capital structure, and business risk on the company's financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample used in this research is 70 companies, which is the result of selection using purposive sampling method to obtain valid data. The data processing technique uses multiple regression analysis assisted by a computer-based program, namely Eviews (Economic Views) version 12. Based on the results of the F test the results of this study indicate that liquidity, capital structure, and business risk simultaneously (simultaneously) have a significant effect on company's financial performance. Based on the t-test (partial) the results show that liquidity and business risk have no positive and significant effect on the company's financial performance. Meanwhile, only the capital structure has a positive and significant effect on the company's financial performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN SEBELUM DAN DI MASA PANDEMI COVID-19
Authors: Aurellia Ivana , Yanti Yanti
Published: October 2024

This study aims to examine the effect of capital structure, liquidity, firm size, and intellectual capital on firm performance in manufacturing companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic, and differences in average firm performance before and during Covid-19 pandemic. The sample was selected by purposive sampling method and use 77 manufacturing companies as sample for 2019 representing pre-pandemic condition and 2020 representing condition during the pandemic. Hypothesis testing with regression analysis and Wilcoxon signed-rank test using IBM SPSS 25 program and Microsoft Excel 2016. Research before and during pandemic shows intellectual capital has significant effect on firm performance and found insignificant differences between average firm performance before and during pandemic. The implication is the need to increase the intellectual capital on resources in the company in order to improve company performance.
PENGARUH GROWTH OPPORTUNITY, FIRM SIZE, LEVERAGE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING
Authors: Nathania Theofanne Adriel , Tjakrawala F.X. Kurniawan
Published: October 2024

Obtain evidence relating to the effect of growth opportunity, firm size, leverage and net working capital on cash holding with the research subject of companies with the manufacturing sector listed on the Indonesian Stock Exchange in 2016-2020 or 5 consecutive years with a sample size of 59 companies in the manufacturing sector after determining the minimum number of samples using the Slovin formula and sorting using the purposive sampling method is the purpose of why this research was carried out. The use of the SPSS 25 program is applied in processing research data so that research results such as growth opportunity have a positive and significant impact on cash holding. Then, leverage along with net working capital has a significant negative effect on cash holding. Meanwhile, firm size has a positive but not significant effect on cash holding.
PENGARUH LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Authors: Winata Jimmy , Surjadi Lukman
Published: October 2024

This study aims to determine the effect of leverage, dividend policy, and firm size on firm value in manufacturing companies listed on the Indonesian stock exchange during 2018-2020. The sample was selected using purposive sampling method and 39 companies valid data. The data processing technique uses multiple regression analysis assisted by the Eviews 12 SV Lite program and Microsoft Excel 2010. The results of this study indicate that leverage and dividend policy do not have a significant effect on firm value while firm size has a significant effect on firm value. Leverage has no effect on firm value because companies tend to fund their assets with their own capital. Dividend policy has no significant effect on firm value because most investors do not see how much dividends distributed by the company to shareholders. Firm size has a negative and significant effect on firm value, which means The bigger the company, the lower the value of the company.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN
Authors: Andreas Jonathan , Hadi Hadi
Published: October 2024

The Purpose of this study is to determine the impact of Board Independence, Foreign Ownership, and Capital Structure on Firm Value with the Mediation of Firm Performance. This Research uses data from manufacturers company listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using Purposive Sampling and the results are 21 Companies. The data was processed by SmartPLS 3.3.9 application. The results of this research showed that Board Independence has a negative and significant impact on firm value, Foreign Ownership has a positive and significant impact on firm value,  Capital Structure has a positive but not significant impact on firm value,Board Independence and Foreign Ownership has a positive and significant impact on Firm Performance, Capital Structure has a negative and significant impact on Firm Performance, Board Independence has a positive and significant impact on firm value with firm performance mediation, Foreign ownership has a positive and significant impact on firm value with firm performance mediation, capital structure has a negative and significant impact on firm value with firm performance mediation, and firm performance has a positive and significant impact on firm value.
DAMPAK LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON KEUANGAN
Authors: Ho Juan , Lukman Hendro , Simina Juni
Published: October 2024

This research has a purpose to find empirical evidence about whether or not the influence of liquidity, business risk, firm size, and dividend on capital structure. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques by using Statistical Package for Social Science (SPSS 28.0). The end result of this study suggest that liquidity and firm size influence the capital structure. While business risk and dividend does not influence the capital structure. The implication, company need to pay awareness to variables such as liquidity and firm size when the company want to make a decision about capital structure.
PENGARUH LEVERAGE, LIKUIDITAS, PERTUMBUHAN, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN
Authors: Michella Aurellia , Wijaya Henryanto
Published: October 2024

The purpose of this study is to determine the effect of leverage, liquidity, growth, firm age, and firm size on firm performance in family manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2018-2020 period. This study used 48 data from family manufacturing companies which has been selected with purposive sampling method with the total of 144 data from the 2018-2020 period. Data is processed using computer-based program Eviews version 12. Multiple linear regression analysis is used in this study. The results of this study indicate that leverage has a positive and significant effect on firm performance. Liquidity has a positive and not significant effect on firm performance. Growth has a positive and significant effect on firm performance. Firm age has a positive and not significant effect on firm performance. Firm size has a positive and not significant effect on firm performance. The implication in this study is that companies need to observe the debt level that they have, good utilization of assets and expenses will increase the profit earned by the company and this will improve the company’s performance.
FAKTOR-FAKTOR YANG MEMILIKI PENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Putri Hertarisa , Rasyid Rosmita
Published: October 2024

This study aims to analyze the effect of solvency, liquidity, institutional ownership, managerial ownership and investment decisions on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This company uses 88 manufacturing companies as samples with purposive sampling technique. Data processing was carried out using the Eviews 12 program. The results of this study indicate that solvency has a significant positive effect on firm value and managerial ownership has a significant negative effect on firm value. while liquidity, institutional ownership, and investment decisions have no significant positive effect on firm value. Hypothesis testing is done by using a panel data regression model.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Ambarwati Ajeng , Setijaningsih Herlin Tundjung
Published: October 2024

The purpose of this research is to analyze the effects of profitability, liquidity, and dividend policy on firm value in consumer goods companies that listed at the Indonesian Stock Exchange during 2018-2021. This research was conducted using a purposive sampling method with a total sample of 19 companies. This research was conducted using secondary data obtained from the financial statements contained on the website www.idx.com. The data processing technique uses multiple linear regression analysis and processed by Eviews 12.0 program. The results of this reseach indicate that profitability, liquidity, and dividend policy simultaneously have a significant effect on firm value. Partially, profitability has a significant and positive effect on firm value, but liquidity and dividend policy have no significant effect on firm value. Implication of this study is the company should pay attention to the ratios that affect firm value, so that will provide a positive signal for investor.
PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
Authors: Laihah Lala Atul , Widyasari Widyasari
Published: October 2024

The purpose of this study is to identify the effect of Profitability, Leverage, Sales growth and Capital intensity on Tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The technique in this study used a nonprobability sampling approach with purposive sampling technique aimed at obtaining samples in study using 17 manufacturing companies as research samples. The results contained in this study conclude that there is a significant influence between the independent variables, namely Profitability, Leverage, and Capital intensity on Tax avoidance. While the independent variable Sales growth there is no significant effect on Tax avoidance.
Faktor-Faktor Yang Mempengaruhi Firm Value Sebelum Dan Di Masa Pandemi COVID-19
Authors: Fielbert Fielbert , Yanti Yanti
Published: October 2024

The aim of this study was to determine the influence of the capital structure, liquidity, profitability and size of the company on firm value. The research data that was processed came from the 2019-2020 financial statements of manufacturing companies listed on the IDX. Data samples were taken by purposive sampling which resulted in 56 companies. Data processing, multiple linear regression analysis and different test used the IBM SPSS 25 program. pre-COVID-19 pandemic regression testing results showed that profitability and liquidity affected firm value, while capital structure and firm size do not. The regression test results during the COVID-19 pandemic stated that profitability affects firm value, while capital structure, liquidity and firm size do not. The results of the different tests show that there is no difference between the mean firm value before and during the COVID-19 pandemic.
PENGARUH ASSET GROWTH, SALES GROWTH, LIKUIDITAS, DAN ACTIVITY RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
Authors: Yubiantoro Malvin , Sugiarto Elizabeth
Published: October 2024

This study aims to determine the effect of asset growth, sales growth, liquidity, and activity ratios on capital structure in manufacturing companies listed on the IDX for the 2018-2020 period. Purposive sampling method was used in determining the sample, so obtained 72 manufacturing companies. The statistics processing technique uses multiple regression analysis the usage of SPSS version 25. The results of this have a look at imply that the primary unbiased variable is asset boom or asset boom has a superb and insignificant effect on capital. The second independent variable is sales growth or sales growth has a negative and insignificant effect on capital structure. The third independent variable is liquidity has a negative and significant effect on capital structure. Finally, the fourth independent variable is the activity ratio which has a positive and insignificant effect on capital structure. The implication of this is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving company performance.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH WORKING CAPITAL REQUIREMENT
Authors: Wijaya Agustina , Imelda Elsa
Published: October 2024

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This study obtained the results that cash flow, firm age, sales growth, and leverage have a significant effect on firm performance. While firm size does not affect firm performance. The study also shows that WCR is only able to moderate the effect of firm age, cash flow, leverage, and firm size on firm performance. The implication of this research is that management must regulate and maintain the company's WCR level to create maximum company performance.
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN
Authors: Christin Jesica , Sufiyati Sufiyati
Published: October 2024

The purpose of this study was to examine how firm size, solvability, public ownership, audit committee, and accountant public firm's reputation affects audit delay in manufacturing companies listed in the Indonesia's Stock Exchange during the 2018-2020 period. Purposive sampling method was used to narrow down the samples to 154 companies. Multiple linear regression was used to process the data, which was done using the software Microsoft Excel 2016 and Econometric Views (Eviews) 12.0 Student Version. The results of this study shows that public ownership significantly affects audit delay, whilst firm size, solvability, audit committee and accountant public firm's reputation significantly does not affect audit delay.
PENGARUH PEMAHAMAN REVOLUSI INDUSTRI 4.0 TERHADAP AKUNTANSI
Authors: Agustina Theresia , Dermawan Elizabeth Sugiarto
Published: October 2024

This study aims to detemine the effect of understanding the 4.0 Industrial Revolution in the use of Artificial Intelligence on Accounting. Knowing the effect of Big Data on Accounting, Knowing the effect of Cloud Computing on Accounting. This study uses data from 30 respondencets who are accountants who understand the Industrial Revolution 4.0 and who work woth IT or Big Data. The results show that Artifical Intelligence has a positive effect on accounting, Big Data has a positive effect on Accounting, Cloud computing has a positive effect on Accounting.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN
Authors: Halim Danastia Vefiani , Wijaya Henryanto
Published: October 2024

This research aims to determine the effect of liquidity, profitability and leverage on firm value moderated by dividend policy by using a sample of 23 family manufacturing companies listed on the IDX in 2018-2020. The data processing of this research uses Eviews 12. The results of this study indicate that liquidity has a negative and insignificant effect on firm value; profitability has a positive and significant impact on firm value; leverage has a positive and insignificant effect on firm value; dividend policy has a positive and insignificant effect; dividend policy does not have a significant and negative effect on the relationship between the influence of liquidity on firm value; dividend policy does not have a significant and positive effect on the relationship between profitability and firm value; dividend policy has no significant and negative effect on the relationship between leverage and firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGELAPAN PAJAK
Authors: Kasih Venesia , Ngadiman Ngadiman
Published: October 2024

This study was conducted to know the influence of the Self-Assessment System, Money Ethics and Tax Morale against Tax Evasion. The research sample used in this study was 100 taxpayers who met the sample criteria. The results of the study found that the Self-Assessment System had no effect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale has a negative and significant effect on Tax Evasion. The technique of collecting data used is by distributing questionnaires to taxpayers who are domiciled in Jakarta, have used DJP Online, and have a TIN. The sampling technique used was the Purposive Sampling technique. Data processing using SmartPLS version 3.3.9. The results of the study found that the Self-Assessment System had not affect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale had a negative and significant affect on Tax Evasion.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE
Authors: Prawira Antony , Susanto Liana
Published: October 2024

This study aims to obtain empirical evidence about the effect of profitability, leverage, liquidity, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and leverage have a significant positive effect on firm value. Liquidity does not have a significant effect on firm value. Firm size has a significant negative effect on firm value. The implication of this research is the need to increase profitability and leverage to increase firm value which will give a positive signal to investors.
ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG
Authors: Alexander Timotius , Salim Susanto
Published: October 2024

The aims of this research is to discover the influence of earning volatility, liquidity, asset structure and firm size towards debt policy on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2018-2020. The method in selecting the sample is using purposive sampling method and the selected sample is 31 companies. This study uses secondary data and data processing in a way by multiple regression analysis assisted by using Eviews software version 12 and Microsoft Excel version 2016. The results of this research indicate that firm size has a significant influence on debt policy while earnings volatility, liquidity and asset structure do not have a significant influence on debt policy.
ANALISIS PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21, PPH PASAL 22, PPH PASAL 23 DAN PPH PASAL 25 PADA PT. UND TAHUN 2021
Authors: Feliciayulitania Feliciayulitania , Widjaja Purnamawati Helen
Published: October 2024

UND is one of the non-open companies that deals in chemicals. This company's been operating for 30 years Using technological systems in keeping with the development of The Times and the good organizational structure, pt. Und has been able to compete and survive with competitors until now. The study aims to find out the analysis and income tax calculations of 2021 through data obtained by direct writers from the company, so all available data is complete with evidence. Besides knowing the tax analyses and calculations, the study is also aimed at knowing whether companies follow government regulations or not when it comes to accounting, deposits, and reporting PPH chapters 21, chapter 22, chapter 23, and chapter 25 2021. The types and data sources used by the author are the primary data with data techniques that interview methods and data obtained from descriptive analysis.
Faktor-Faktor Yang Mempengaruhi Financial Distress pada Perusahaan Non Keuangan
Authors: Gunawan James Tirta , Nariman Augustpaosa
Published: October 2024

The purpose of this study is to obtain empirical evidence about the effects of sales growth, operating capacity, and cash flow on financial distress.  The sample in this study was selected using purposive sampling method amounted to 31 non finance companies listed on the Indonesia Stock Exchange (IDX) within 2018-2020 that match the criteria. The data processing technique using logistic regression analysis assisted by the EViews 12 program. The results of this study indicate that sales growth has no effect on financial distress, while operating capacity has a negative and significant effect on financial distress, and cash flow has no effect on financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN MANUFAKTUR
Authors: Anggaraeni Adelia Sekar Sri , Setijaningsih Herlin Tundjung
Published: October 2024

This study aims to prove the effect of leverage, firm size, and sales growth on financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Sampling method used in this research is the purposive sampling method by finding 67 samples of manufacturing companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results found from this study indicate that leverage and sales growth have a significant and positive influence on financial performance. However, firm size have a positive non-significant effect on financial performance.
PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, DAN RASIO PERTUMBUHAN TERHADAP FINANCIAL DISTRESS.
Authors: Adhiyudho Adhityo Krisno , Sufiyati Sufiyati
Published: October 2024

This Research aim to know if there are correlation between liquidity ratio, profitability ratio, leverage ratio, activity ratio, and growth ratio to financial distress that happened on manufacturing company that the company already listed in Indonesia Stock Exchange during 2018 – 2020. Sample was chosen with purposive method and the data that was chosen to be research data is consist of 31 companies. Data that been used in this research is process with Eviews 12 and Microsoft Excel 2019. The research shows that liquidity, profitability, leverage, and activity ratio show significant influence on financial distress and growth ratio doesn’t have significant influence on financial distress. The implication on this research is that management should have be cautious when using debt and maximising the use of asset to prevent companies to enter the state of financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR
Authors: Cornellista Maria Ancella , Sudirgo Tony
Published: October 2024

The objective of this study is to examine and obtain empirical evidence of the effect of profitability, growth opportunity, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 273 data for 3 years. The results of this study indicate that profitability has a significant positive effect on cash holding, growth opportunity have no effect on cash holding, while leverage has a significant negative effect on cash holding.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON
Authors: Sohada Novia Nor , Tanusdjaja Hendang
Published: October 2024

The purpose of this study is to analyze the factors that influence financial statement fraud pentagon. The sample of this study 150 observation seen from 50 manufacturing companies listing in Indonesia Stock Exchange period 2019-2021. The type of data used is secondary data, which is an annual report of companies listing in the IDX for period 2019-2021. Hypothesis test used with multiple linear regression method with SPSS software, whare previously the classical principle test for the feasibility of research data. The results of this study indicate that study indicate that external pressure as measured by the leverage ratio, which has a significant effect on financial statement fraud. Ineffective monitoring as measured by the ratio of independen commissioners (BDOUT), change in auditor as measured by changes in independent auditors, has no significant effect on financial statement fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN SEBELUM DAN SELAMA PANDEMI COVID-19
Authors: Brenda Stephani , Yanti Yanti
Published: October 2024

The purpose of this study is to obtain empirical evidence of investment opportunities, profitability, leverage, and firm size effects on dividend policy before and during COVID-19 pandemic. The population in this study are manufacturing companies listed on IDX during the years 2019-2020 consisting of 42 samples. Data the year 2019 represent conditions before the pandemic, whereas data the year 2020 represent conditions during pandemic. Hypothesis of this study are tested with regression analysis and the Wilcoxon. The results of the study show that before the the pandemic, leverage had a significant effect on dividend policy, on the other hand, investment opportunity, profitability, and firm size had no significant effect on dividend policy. During the pandemic investment opportunity, profitability, and leverage had a significant effect on dividend policy, in contrast, firm size had no significant effect on dividend policy.
EFEKTIVITAS SISTEM PENGENDALIAN MANAJEMEN ATAS PENDAPATAN TERHADAP TINGKAT LABA PADA PT.XYZ
Authors: Karaniya Karaniya , Rasyid Rosmita
Published: October 2024

This research was conducted at PT. XYZ which is a construction equipment supplier company, with the aim of knowing the management control system for income that is applied to PT. XYZ and how it affects the company's profit and how the level of effectiveness of the management control system. The type of research used is descriptive research with data collection methods through interviews with managers from PT.XYZ. Methods of data processing using qualitative analysis methods. The results of this study indicate that the control system at PT. XYZ is still ineffective due to management neglect and employee failure in carrying out orders from managers and the system that has been made is not fully implemented with discipline by PT. XYZ employees.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020
Authors: Raditya Raditya , Lukman Hendro , Simina Juni
Published: October 2024

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
Faktor Yang Mempengaruhi Struktur Modal Perusahaan Property, Real Estate And Building Construction
Authors: Chandra Andhika , Sufiyati Sufiyati
Published: October 2024

The purpose of this research is to examine the effect of profitability, liquidity, firm size, and active structure on capital structure in property, real estate and building construction companies on the Indonesia Stock Exchange for the period 2017-2020. The sample was selected by using a purposive method and there were 16 companies that were sampled in this research. This research uses Eviews 10. The results of this research indicate that firm size has significant effect on capital structure. The result of this research indicate that profitability, liquidity and active structure do not have a significant effect on capital structure. The implication of this study is need the role of firm size to make it easier for company to obtain fund in the form of debt loan that increase the value of capital structure, that be used for increase the performance of company.
PENGARUH CAPITAL INTENSITY, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AGGRESSIVENESS
Authors: Aprilin Natashia Vania , Yuniarwati Yuniarwati
Published: October 2024

This study aims to analyze and empirically prove the effect of capital intensity, profitability, and firm size on tax aggressiveness in companies engaged in manufacturing listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling technique is the method used in this study. The total sample is 249 observational data obtained from the IDX financial statements. Data processing in this study uses the Eviews version 12 program. The results show that capital intensity has a positive and significant effect on tax aggressiveness, but profitability and firm size do not affect tax aggressiveness.
La literatura de fin de siglo en lengua española
Authors: Gutiérrez Girardot Rafael
Published: October 2024

Rafael Gutiérrez Girardot (Sogamoso, Colombia, 1928 - Bonn, Alemania, 2005) es reconocido por su labor como crítico por comprender la cultura hispánica y su lugar en el orden mundial, partiendo de un cruce disciplinar entre la filosofía, la literatura y la historia. Desde sus inicios como estudiante, Gutiérrez manifestó un profundo interés por el pensamiento estético-filosófico en el ámbito hispánico, tal como pueden verse en sus tempranos libros como La imagen de América en Alfonso Reyes (Ínsula, Madrid, 1955) y Jorge Luis Borges. Ensayo de interpretación (Ínsula, Madrid, 1959). Su labor intelectual puede ser entendida como un importante puente entre los estudios del pensamiento hispánico y el europeo; en este sentido podría decirse que el crítico colombiano fue uno de los primeros en introducir la obra de Alfonso Reyes y Jorge Luis Borges en el ámbito académico alemán. Quizás uno de los libros más citados o comentados de Gutiérrez Girardot sea Modernismo: supuestos históricos y culturales (México, FCE, 1988). Como un complemento de este libro debería verse el texto que aquí se presenta. Hay que decir que uno y otro nacieron de lecciones universitarias, cuyo término en alemán es Vorlesung.
Material and electronic-digital traces as an element of the forensic characteristics of frauds committed in the way "Your relative got into trouble"
Authors: Revenko Natal'ya Ivanovna
Published: October 2024

The subject of the study is the material and electronic-digital traces formed during the commission of fraud in the way "Your relative got into trouble". Despite the fact that the fraudster communicates with the victim by phone remotely, when committing fraud, there remains a certain set of material traces, the detection and investigation of which will allow to identify the fraudster courier and prove the event of the crime. The separation of electronic and digital traces into a separate group is associated with the use of information technology by fraudsters. During the investigation, the investigator seizes and examines such an electronic digital trace as a video recording from the victim's place of residence, from the location of the ATM used to transfer money stolen from the victim. Also, this group of traces includes information contained in the cell phones of the victim and the suspect, which confirm the latter's involvement in the crimes committed as part of a criminal group.  The study was conducted using general scientific methods of cognition: analysis, synthesis, deduction, induction, analogy; empirical methods: description, comparison, as well as private scientific methods: legal, sociological, formal legal. The novelty of the study, the conclusions. The analysis of criminal cases made it possible to establish that when committing this type of fraud, there are material traces that allow identifying the fraudulent courier, as well as proving the fact of committing a crime. Depending on the method used, specific traces remain, called in criminology as electronic-digital, which include video recordings from surveillance cameras of a fraudster courier at the moment when he came to the victim for money and transferred them to the account indicated to him through an ATM. The author's position is expressed that with the participation of a suspect during the inspection of video recordings, his testimony should be recorded in the interrogation protocol, and not in the protocol of inspection of objects. A large set of traces is contained in the memory of a cell phone seized from a fraudulent courier.
Administrative and criminal liability for violation of consumer rights in the legislation of the Russian Federation and the Republic of Belarus: a comparative legal study
Authors: Chagina Elizaveta Mihailovna , Sisoev YUrii Evgen'evich
Published: October 2024

The Russian Federation and the Republic of Belarus are members of a number of integration associations, such as the Eurasian Economic Union and the Union State, membership in which implies the convergence of national legal regulation in a number of areas in order to create the legal foundations for the functioning of the single economic space. This applies, among other things, to the harmonization of legislation in the field of consumer protection. However, it must be borne in mind that the protection of consumer rights is carried out not only by private legal means, but also by public legal means. This raises the issue of the need and possibility of harmonizing the provisions of national legislation establishing criminal and administrative liability for violation of consumer rights. In addition, a comparative analysis of the norms of criminal and administrative legislation of the two countries in this area is also of interest because it allows us to compare different approaches to regulating public liability for violation of consumer rights and take into account the relevant experience of legal regulation of another country in the development of national legislation. The authors use comparative legal, formal legal methods, the method of analysis and interpretation of normative legal acts as the main methods. As a result of the study, it is concluded that at present, full harmonization of the provisions of national criminal legislation and legislation on administrative offenses establishing liability for violation of consumer rights is not necessary. During the development of national legislation, the experience of another State may be taken into account, but first of all it is necessary to rely on the state of national legal regulation in the field of consumer protection. The conclusion is also substantiated on the formation of different approaches to the establishment of public liability in two countries: if in the Russian Federation the main emphasis is on measures of administrative and legal impact, which led to the development of provisions of legislation on administrative offenses and the decriminalization of a number of acts infringing on consumer rights, then in the Republic of Belarus the legislator proceeds from the need for wider application measures of criminal legal impact, while administrative and legal regulation is fragmented.