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Journal : Jurnal Ekonomi Syariah

PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PERUSAHAAN ADVERTISING, PRINTING DAN MEDIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) Rahayu, Ema Lukyta; Hartono, Arif; Ulfah, Ika Farida
Jurnal Ekonomi Syariah Darussalam Vol. 2 No. 2 (2021): Agustus 2021
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

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Abstract

This study aims to examine the effect of liquidity, firm size, profitability, and asset growth to the capital structure. The data in this test is data from 2017-2019. The subjects in this study are Advertising, Printing, and Media companies listed on the Indonesia Stock Exchange since 2017 or earlier until 2019. Supposed on the result of partially testing are Liquidity, Company Size, and Asset Growth influence the capital structure. Whereas the Profitability are not influence the capital structure. And if the result of simoultaneously testing, Liquidity, Company Size, Profitability, and Asset Growth influence the capital structure.
PENGARUH CAR, NPL, BOPO, LDR DAN RETURN ON ASSET TERHADAP PERTUMBUHAN LABA PADA BANK BUMN Utami, Nurul; Hartono, Arif; Ulfah, Ika Farida
Jurnal Ekonomi Syariah Darussalam Vol. 2 No. 2 (2021): Agustus 2021
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

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Abstract

This study aims to determine and understand the effect of CAR, NPL, BOPO, LDR, and ROA on Profit Growth. The method of analysis in this study is CAR, NPL, BOPO, LDR, and ROA which are seen to have partial and simultaneous effects on Profit Growth. The results show that CAR has a positive effect on profit growth, it means that if CAR increases, Profit Growth also increases. Furthermore, NPL has a positive effect on profit growth, this means that if NPL increases, Profit Growth also increases. Meanwhile, the BOPO variable has a positive effect on profit growth, it means that if the BOPO increases, the Profit Growth will also increase. Furthermore, LDR has a positive effect on profit growth, it means that if LDR increases, Profit Growth also increases. The fifth shows that ROA has a positive effect on profit growth, this means that if ROA increases, Profit Growth also increases. The results of the sixth hypothesis show that CAR, NPL, BOPO, LDR, ROA have a positive effect on Profit Growth.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) Kriestince, Denada Sari Puspita; Hartono, Arif; Ulfa, Ika Farida
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.184 KB) | DOI: 10.30739/jesdar.v3i1.1144

Abstract

This study examines the effect of Profitability, Solvency, Firm Size on Audit Delay. The subjects of this study are automotive companies listed on the Indonesia Stock Exchange. This study tested from 2017 to 2019. The sample in this study consisted of 32 and obtained 12 companies that met the criteria. The sampling method in this study used the purposive sampling method. Regression analysis in this study using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using t test and F test. The results of this study partially indicate that profitability has a positive effect on audit delay. This means that Ho1 is accepted, Ha1 is rejected. The results of the second hypothesis Solvency have a positive and significant effect on Audit Delay, it means that H02 is accepted and Ha2 is rejected. The results of the third hypothesis that Firm Size has a negative and significant effect on Audit Delay, it means that H03 is rejected and Ha3 is accepted. The results of the fourth hypothesis Profitability, solvency, and firm size have a significant effect on Audit Delay, it means that H04 is accepted and Ha4 is rejected.
PENGARUH RETURN ON ASSET (ROA), LEVERAGE, DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Rosa, Hielda Faristria; Hartono, Arif; Ulfah, Ika Farida
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.808 KB) | DOI: 10.30739/jesdar.v3i1.1146

Abstract

This study aims to examine the effect of Return On Assets, Leverage, and Capital Intensity on Tax Avoidance. The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange during the 2017-2019 period, namely 10 companies. Sampling in this study using the purposive sampling method, in order to obtain 6 companies that meet the criteria. Regression analysis in this study using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using the t-test and F-test. The results of this study partially show that the first hypothesis of the Return On Assets variable has no effect on tax avoidance. This means, if the Return on Assets decreases, the company tends to do tax avoidance. The second hypothesis is that the Leverage variable has an effect on Tax Avoidance. This means that if Leverage increases, the company tends to do Tax Avoidance. The third hypothesis is that the Capital Intensity variable has an effect on Tax Avoidance. This means, if there is an increase in capital it will cause the company to tend to do tax avoidance. The fourth hypothesis is that Return on Assets, Leverage, and Capital Intensity simultaneously affect the practice of Tax Avoidance with an R2 value of 56.8%. This shows the effect of all these variables is 56.8% on the Tax Avoidance variable.
PENGARUH RASIO LIKUIDITAS, LAVERAGE, OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN COSMETICS AND HOUSEHOLD Pertiwi, Rizki Novia; Hartono, Arif; Ulfah, Ika Farida
Jurnal Ekonomi Syariah Darussalam Vol. 3 No. 1 (2022): Februari 2022
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1078.86 KB) | DOI: 10.30739/jesdar.v3i1.1151

Abstract

This study examines the effect of the independent variables namely Liquidity, Leverage, and Operating Capacity on Financial Distress. The subjects in this study were all Cosmetics and Household companies listed on the Indonesia Stock Exchange in 2016-2019. The method of determining the sample in this study uses the Purposive Sampling Method. The results of the research on the first hypothesis indicate that the liquidity variable has no effect on financial distress. This means that liquidity has a significant influence in predicting financial distress conditions because there is no significant difference in the liquidity of companies experiencing financial distress with companies not experiencing financial distress. The results of the research on the second hypothesis indicate that the variables of Leverage and Operating Capacity have an effect on Financial Distress. This means that if the company has high debt with a good level of debt management, it can finance the purchase of company assets to support the continuity of company activities and support inventory. The results of simultaneous testing of Liquidity, Leverage, and Operating Capacity variables have an effect on Financial Distress