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All Journal JAB (Jurnal Akuntansi & Bisnis) Jurnal Manajemen Jurnal EMA (Ekonomi Manajemen Akuntansi)
Kurniasari, Erni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate Kurniasari, Erni; Listiawati, Listiawati; Listiawati, Listiawati; Listiawati, Listiawati
Jurnal Manajemen Vol 9, No 1 (2019): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.6 KB) | DOI: 10.30656/jm.v9i1.1024

Abstract

This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.
Analisis Kinerja Keuangan dengan menggunakan Metode Camel pada Bank Buku 4 Listiawati, Listiawati; Kurniasari, Erni
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 5, No 2 (2020): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47335/ema.v5i2.51

Abstract

Pesatnya perkembangan perusahaan perbankan di Indonesia ditandai dengan banyaknya perusahaan perbankan yang bermunculan diperlukan pengawasan pada bank-bank. Dalam hal ini Bank Indonesia sebagai bank sentral memerlukan suatu control terhadap perusahaan perbankan untuk mengetahui keadaan keuangan serta kegiatan usaha masing-masing perusahaan perbankan. Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan tingkat kesehatan bank pada Bank Buku 4 dengan menggunakan meode CAMEL periode 2015-2019. Jenis penelitian ini tergolong penelitian kualitatif. Sumber data dalam penelitian ini adalah data sekunder. Data yang diperoleh dari BEI diuji melalui Analisis rasio keuangan dan analisis kesehatan bank. Hasil penelitian perbandingan kinerja keuangan pada Bank Buku 4 periode 2015-2017 jika dilihat dari rasio permodalan (Capital Adequacy Rasio) dikategorikan golongan sangat sehat, dilihat dari rasio Kualitas Asset (Non Performing Loan) dikategorikan golongan sangat sehat, dilihat dari rasio Manajemen (Net Profit Margin) dikategorikan golongan sangat sehat, dilihat dari Earning/Rentabilitas (Return On Asset) dikategorikan golongan sangat sehat, (BOPO) dikategorikan golongan sangat sehat, dan dilihat dari rasio Likuiditas (Loan To Deposit Ratio) dikategorikan golongan cukup sehat. Berdasarkan hasil penelitian yang telah dilakukan pada perusahaan perbankan Bank Buku 4 menyatakan bahwa perbandingan tingkat kesehatan Bank Buku 4 periode 2015-2019 mendapatkan predikat kondisi keuangan sangat sehat,  sehat, cukup sehat, tidak sehat
PENGARUH PROFITABILITAS SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN Kurniasari, Erni; Listiawati, Listiawati; Siswandi, Siswandi
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 01 (2020): Vol 6, No 01 (2020): Vol. 6, No. 01 JUNI 2020
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

ABSTRACT This research aims to determine the influence of Profitability and Solvency on Dividend Policy partially and simultaneously. The population in this study were food and beverage sub sector manufacturing companies listed on the Indonesian Exchange during the period 2014-2018 and the sample used were seven companies based on the purposive sampling method. The results of the research show partially that Profitability has a significant effect on Dividend Policy as evidence by t-count of 3,842 greater than t-table of 2,035 and a significance value of 0,01 less than 0,05 while Solvency has no significant effect on Dividend Policy as evidence by t-count of -0.234 is greater than t-table of -2,035 and a significance value of 0,817 is greater than 0,05. Simultaneously Profitability and Solvency affect the dividend policy with the effect of 31,6% while 68,4% is influenced by other variables not examined. Keywords : Profitability, Solvency, Dividend Policy
Co-Authors Listiawati, Listiawati Siswandi Siswandi, Siswandi