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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Measurement : Jurnal Akuntansi Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia eCo-Buss Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat e-Jurnal Apresiasi Ekonomi Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Pengabdian Barelang Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Haposan Banjarnahor
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS DALAM MENGUKUR KINERJA KEUANGAN PADA PT CENTRAL INDO PROPERTINDO Juliana, Juliana; Banjarnahor, Haposan
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

Thiss research’s intended to analyze the influence of profitabilities ratio (X1) and liquidities ratio (X2) at PT Central Indo Propertindo. In this research, method used quantitative descriptive and financial statement through three variables that two independent variables as Profitability Ratio (X1) and Liquidity Ratio (X2) with one dependent variable as Financial Performance (Y). The population and sample for this research’re income statement and balance sheet of PT Central Indo Propertindo from 2015 to 2018. Based on analysis, t-test show profitability ratio has a positive and significant effect 0n financal perf0rmance with a significant value about 0,015<0,05, so can be concluded Ha’s accepeted and Ho’s rejected. The liquidilty has a positive and significant effect 0n financial performance with a significant value of 0,000<0,05, so can be concluded Ha’s accepted and Ho’s rejected. For the results of the analysis, f-test show that the profitability and liquidity ratios simultaneuosly have a significant effect on the financial performance 0f PT Central Indo Propertindo with a significant value of 0,000<0,05. So concluded that Ha’s accepted and Ho’s rejected, namely the Profitability and Liquidity ratio has an influence of Financial Performance at PT Central Indo Propertindo.
PENGARUH RETURN ON ASSETS, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DI BURSA EFEK INDONESIA Sitanggang, Elfrida; Banjarnahor, Haposan
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

The difference in interest between the government and the company as a taxpayer, causes companies to try to pay as little tax as possible. The greater the income earned means the greater the tax burden to be paid, this condition causes companies to find ways to minimize the tax burden. The purpose of this study is to examine the effect of Return on Assets, Leverage and Corporate Social Responsibility, on Tax Avoidance on the Indonesia Stock Exchange. The population in this study is mining companies listed on the Indonesia Stock Exchange as many as 49 companies. The number of samples was determined by the purposive sampling method, the sample data obtained were 18 sample companies. The analytical method used is multiple linear regression method, with the results of research showing that partially return on assets has a significant negative effect on tax, while leverage and corporate social responsibility have no effect on tax avoidance. Simultaneously, return on assets, leverage and corporate social responsibility have a significant effect on tax avoidance.
Co-Authors Angelin Angelin Anggita Dwi Putri Ayu Anggita, Elvira Riska Anggun Permata Husda Ardi Wiranata Arfadila, Dwi Arif Rahman Hakim Ayani, Nia Baru Harahap Devi Devi dinar, sundinar Dwi Yuni Astuti Grandvia Tampubolon Hermaya Ompusunggu Hidayah, Wulan Husda, Anggun Permata Ida Ayu Putu Sri Widnyani Jesica johanes, sandy Jontro Simanjuntak, Jontro Juliana Juliana Karen Karen L. Tobing, Vargo Christian Lase, Yarlenti Linda, Emilia Manalu, Atma Retina manurung, selly margaretta, selly Melissa, Puput Muhammad Rasid Ridho Nadya Amelia NANDA HARRY MARDIKA Ompusunggu, Hermaya Poniman Poniman Rafika Rifka Tambunan Rici Sri Wahyuni Risca Azmiana Rustam, Triana Ananda Sanglise, Yanti Sari, Fira Mita Shellim, Fenny Simatupang, Eva Malina Sirait, Ganda Siringo ringo, Juniarti Sitanggang, Elfrida Sitompul, Megawati Sunarto Wage Syahril Effendi Wahyuni, Rici Sri Wang, Eddie Winnie Angeline Yovi febriana Yuni Hermawati