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Yanuar, Yayan
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Economics, Econometrics & Finance

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PENGARUH RASIO LIKUIDITAS, LEVERAGE KEUANGAN, OPERATING INCOME, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Yanuar, Yayan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.754 KB)

Abstract

This study aims to determine the effect of liquidity ratios, financial leverage, Operating income, and audit committee effectiveness on  financial distress. Liquidity ratio, financial leverage, Operating income and audit committee effectiveness as independent variable and financial distress as dependent variable. This study uses the basic theory of agency theory (agency theory). This research is a quantitative research using secondary data obtained from Indonesia Stock Exchange (IDX) during period 2014-2016. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample of this study consists of 37 manufacturing companies listed on the Indonesia Stock Exchange 2014-2016 which is determined through purposive sampling. Data analysis technique used is logistic regression test by using SPSS version 22. The results of this research are (1) liquidity ratio has no significant effect on financial distress, (2) financial  leverage has no significant effect on  financial distress, (3) Operating income has significant effect on financial distress, (4) the size of the audit committee has a significant effect on  financial distress, (5) audit committee meetings has nosignificant  effect on financial distress, and (6) liquidity ratio, financial leverage, Operating income, audit committee size, and audit committee meeting simultaneously have significant effect on financial distress
PENGARUH TATA KELOLA PERUSAHAAN DAN TRANSFER HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN Yudawirawan, Moh. Yuddy; Yanuar, Yayan; Hamdy, Syaibatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.242

Abstract

This study aims to analyze the effect of corporate governance and transfer of special relationships to effective tax rates. This method uses quantitative descriptive. This population is 89 companies and uses various industrial manufacturing sub-sector companies and consumer goods industries, with a sample of 52 with purposive sampling in sampling techniques. The data analysis technique uses SPSS 24 with descriptive statistical tests, classic assumption tests, partial tests and simultaneous tests using multiple linear regression methods. The results show simultaneously that corporate governance variables and transfer of special relationships have a significant effect on effective tax rates. This is proven by the significance value of 0.007 less than 0.05
PENGARUH RASIO LIKUIDITAS, LEVERAGE KEUANGAN, OPERATING INCOME, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Yanuar, Yayan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i4.178

Abstract

This study aims to determine the effect of liquidity ratios, financial leverage, Operating income, and audit committee effectiveness on financial distress. Liquidity ratio, financial leverage, Operating income and audit committee effectiveness as independent variable and financial distress as dependent variable. This study uses the basic theory of agency theory (agency theory). This research is a quantitative research using secondary data obtained from Indonesia Stock Exchange (IDX) during period 2014-2016. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample of this study consists of 37 manufacturing companies listed on the Indonesia Stock Exchange 2014-2016 which is determined through purposive sampling. Data analysis technique used is logistic regression test by using SPSS version 22. The results of this research are (1) liquidity ratio has no significant effect on financial distress, (2) financial leverage has no significant effect on financial distress, (3) Operating income has significant effect on financial distress, (4) the size of the audit committee has a significant effect on financial distress, (5) audit committee meetings has nosignificant effect on financial distress, and (6) liquidity ratio, financial leverage, Operating income, audit committee size, and audit committee meeting simultaneously have significant effect on financial distress
PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE Yudawirawan, Moh. Yuddy; Yanuar, Yayan; Hamdy, Syaibatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.430

Abstract

The purpose of this study was to examine and obtain empirical evidence of the effect of financial distress, political connections, and foreign activity on tax avoidance. This research was conducted using secondary data and then processed using the SPSS application program. The sample used in this study amounted to 11 mining companies that have been selected using a purposive sampling method that has met the criteria of 49 publicly traded companies listed on the Indonesia Stock Exchange for the period 2016-2019. The results of research on financial distress have a significant negative effect, while other variables (political connections, and foreign activity) do not have a significant effect on tax avoidance.
Co-Authors Hamdy, Syaibatul Yudawirawan, Moh. Yuddy