Garuda - Garba Rujukan Digital

PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, RASIO PROFITABILITAS, DAN RASIO AKTIVITAS SEBAGAI PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Mintarsih, Ratna Ambar; Binangkal, Nurasniati
Prima Ekonomika Vol. 15 No. 1 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i1.205

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh signifikan rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan rasio aktivitas terhadap prediksi financial distress secara parsial dan simultan pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Jenis penelitian yaitu kuantitatif. Populasi dalam penelitian yaitu perusahaan ritel yang terdaftar pada Bursa Efek Indonesia (BEI) Pengambilan sampel menggunakan metode purposive sampling. Dari 25 perusahaan yang menjadi populasi dalam penelitian ini yang memenuhi kriteria hanya 23 perusahaan. Metode analisis data yang digunakan yaitu uji asumsi klasik, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, analisis linear berganda dengan uji t, uji F dan uji koefisien determinasi dengan bantuan software SPSS 25. Hasil penelitian menunjukkan rasio likuiditas berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,015 < 0,05. Rasio solvabilitas tidak berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,764 > 0,05. Rasio profitabilitas berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,000 < 0,05 dan rasio aktivitas berpengaruh signifikan terhadap prediksi financial distress dengan nilai 0,000 < 0,05. Sedangkan secara simultan rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan rasio aktivitas berpengaruh signifikan terhadap prediksi financial distress. Hasil uji koefisien determinasi sebesar 94,6% dan 5,4% sisanya dipengaruhi oleh faktor lain yang tidak di uji dalam penelitian ini. Kata kunci : Rasio likuiditas, Rasio solvabilitas, Rasio profitabilitas, Rasio aktivitas, Prediksi Financial distress ABSTRACT The purpose of the study is to understand the impact of the liquidity ratio, the solvency ratio, the profitability ratio, and the activity ratio of the financial recovery on the retail market. The kind of research is quantitative. The population in the study is the retail enterprise registered to the Indonesian stock exchange. Of the 25 companies that populate this research that met only 23 criteria. The methods of data analysis used are classic assumptions testing, normality tests, multicolosynticizing tests, autocortilisation tests, linear bergtests with t-tests, f tests and coefficient determinations with the help of SPSS software 25. Studies indicate a liquidity ratio is significant to financial distress predictions at. 0,015 < 0,05. Solvability ratios rate does not affect significant customer predictions with value 0.764 > 0.05. The profitability ratio has a significant impact on financial distress predictions at 0,000 < 0.05 and activity ratios have significant improvement predictions with 0,000 < 0,05 On average, liquidity rates, solvency ratios, profitability ratios, and activity ratios have a significant impact on financial distress predictions. The results of the coefficient determinations of 94.6% and 5.4% of the remaining were affected by other untested factors in the study. Keywords: liquidity ratio, solvability ratio, profitability ratio, activity ratio, financial distress prediction

PENGARUH KEBIJAKAN INSENTIF PAJAK, PENERAPAN E-FORM DAN PEMAHAMAN AKUNTANSI TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KPP PRATAMA, YOGYAKARTA Ulanda, Marzalita Sopa; Maryani, Dwi; Mintarsih, Ratna Ambar
Prima Ekonomika Vol 14 No 2 (2023): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.178

This study aims to empirically examine the significant effect of Tax Incentive Policy, E-Form Implementation and Accounting Understanding on Corporate Taxpayer Compliance registered at KPP Pratama, Yogyakarta. The population in this study are corporate taxpayers with normal status registered at KPP Pratama Yogyakarta. Determination of the sample is done by simple random sampling method. The number of samples in this study were 99 taxpayers. The data used in this study is primary data using a questionnaire as a research tool which is distributed directly to respondents or g-form with the link https://bit.ly/KUESIONERSOPA. To determine the magnitude of the relationship of the independent variable to the dependent variable, Multiple Linear Regression analysis was used as a research method with SPSS version 22. The results of this study indicate that the Tax Incentive Policy has no significant effect on Taxpayer Compliance with a significant value of 0.652 > 0.05. Form has a significant effect on Taxpayer Compliance with a significant value of 0.001 <0.05 and Accounting Understanding has a significant effect on Taxpayer Compliance with a significant value of 0.000 <0.05. Meanwhile, simultaneously, Tax Incentive Policy, E-Form Implementation and Accounting Understanding together have a significant effect on Corporate Taxpayer Compliance with a significant value of 0.000 <0.05. The result of the coefficient of determination (R2) shows a value of 0.371, meaning that the variables of Tax Incentive Policy, E-Form Implementation and Accounting Understanding simultaneously affect the Taxpayer Compliance variable by 37.1%. While the remaining 63.9% is influenced by other variables outside this regression equation or variables that are not examined. Keywords : Tax Incentive Policy, E-Form Implementation, Accounting Understanding, Corporate Taxpayer Compliance

FAKTOR – FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA anisa, maria dewi; arawati, diana; Mintarsih, ratna Ambar
Prima Ekonomika Vol 8 No 2 (2017): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.945 KB)

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, leverage,profitabilitas, ukuran perusahaan, dan tipe auditor terhadap intellectual capital disclosure.Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftardi Bursa Efek Indonesia tahun 2013-2015 sejumlah 49 perusahaan. Metode pemilihan sampelyang digunakan adalah purposive sampling dan terpilih 41 perusahaan dan 123 unit analisissebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisisregresi berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran dewan komisaris dantipe auditor tidak berpengaruh signifikan terhadap intellectual capital disclosure. Leverage,profitabilitas dan ukuran perusahaan berpengaruh positif signifikan terhadap intellectualcapital disclosure. Saran untuk penelitian selanjutnya dapat menambah sampel penelitiandengan jenis industri yang lain dan menambah periode penelitian.Kata Kunci: Pengungkapan Modal Intelektual, Ukuran Dewan Komisaris, Leverage,Profitabilitas, Ukuran Perusahaan, Tipe Auditor.

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) PROVINSI DAERAH ISTIMEWA YOGYAKARTA (2013-2017) Mintarsih, Ratna Ambar; Lampunu, Rukmana Is
Prima Ekonomika Vol 11 No 1 (2020): prima ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar

ABSTRACTThe purpose of this study was to measure the effect of regional taxes andlocal user fees on increasing local own-source revenue in the province ofYogyakarta Special Region in the 2013-2017 period. The data used in this study aresecondary data obtained from the official website of the Central Statistics Agencyin the form of the APBD report of the Special Region of Yogyakarta. The populationand sample in this study are all districts and cities in the Yogyakarta Special Regionprovince. Data analysis techniques used in this study were descriptive statisticalanalysis, multiple regression analysis, and hypothesis testing consisting of t test, Ftest and determination test (R2) as well as calculation of effective contributions,which were tested using SPSS 2.3.Based on testing the hypothesis by using the t test, it was concluded thatlocal taxes affect the increase in regional own-source revenue and local user feesdo not affect the increase in regional original income. Based on the results of the Ftest of regional taxes and regional levies together affect the increase in localrevenue. determination (R2) is known that the adjusted R square result is 0.910 or91.0%, this shows that local original income can be explained by the local taxvariable and regional retribution of 91.0%. As for the results of the calculation ofeffective contributions, it is known that the contribution of local taxes by 89.19% tothe increase in local revenue while for the regional levies the contribution of theeffect on the increase in the local revenue is only 2.61%.Keywords: Regional Tax, Regional Retribution, and Local Original Revenue(PAD).

PENGARUH KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI prabowo, yudi; Utami, Endang Sri; Mintarsih, ratna Ambar
Prima Ekonomika Vol 6 No 2 (2015): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.737 KB)

Tujuan penelitian ini adalah untuk mendapatkan bukti tentang Pengaruh KecerdasanEmosional Terhadap Tingkat Pemahaman Akuntansi. Data ini diperoleh dari responden yangterdiri dari para mahasiswa akuntansi Universitas Mercu Buana Yogyakarta sebagai sampelyang diambil dengan cara purposive sampling. Kuesioner yang disebarkan sebanyak 35kuesioner, dari 35 kuesioner yang telah disebarkan terdapat 30 kuesioner yang kembali dandapat diolah. Pengolahan data menggunakan pengujian validitas dan reliabilitas, uji asumsiklasik, uji regresi linear, dan hipotesis melalui program SPSS v.21 for windows. Hasil analisismenunjukkan bahwa kecerdasan emosional berupa pengenalan diri, pengendalian diri,motivasi, empati, dan keterampilan sosial secara bersama-sama berpengaruh signifikanterhadap tingkat pemahaman akuntansi mahasiswa.Kata kunci: Kecerdasan emosional (EQ), pengenalan diri, pengendalian diri, motivasi,empati

PENGARUH SKALA USAHA, UMUR USAHA, PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN TEGALREJO KOTA YOGYAKARTA Mintarsih, Ratna Ambar; Musdhalifah, Siti; Sudaryanto, Y
Prima Ekonomika Vol 11 No 2 (2020): prima ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to determine the effect of business scale, business age, education, accounting training on the use of accounting information in micro, small and medium enterprises in Tegalrejo District, Yogyakarta City. The data technique uses a questionnaire. Sampling for this study was based on determining the number of samples of 50 UMKM owners in Tegalrejo District, Yogyakarta City. Methods of data analysis in this study using descriptive analysis, multiple linear regression analysis, t test, F test and test of the coefficient of determination using SPSS 23. The results showed that partially, business scale and business age had a positive and significant effect on the use of accounting information on MSMEs. Accounting education and training variables have no effect on the use of information on MSMEs. Simultaneously, it shows that the business scale, business age, education, and accounting training together have an effect on the use of accounting information. Therefore, there is a demand for parties who have an interest in improving micro-businesses in Tegalrejo District, especially the Department of Industry, Trade and Cooperatives in Yogyakarta City to provide education and training on the use of accounting information in business operations. Keywords: MSMEs, business scale, business age, education, accounting training, use of accounting information.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search