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Rahamwaty, Rahamwaty
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Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PERINGKAT SUKUK, UMUR SUKUK, DEBT TO EQUITY RATIO, DAN TINGKAT SUKU BUNGA TERHADAP IMBAL HASIL SUKUK KORPORASI DI INDONESIA Masrurah, Fitria; Rahamwaty, Rahamwaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research aimed to test the influence of Sukuk Ratings, Sukuk Maturity, Debt to Equity Ratio (DER), and Interest Rate of the corporate Sukuk Yields in Indonesia. The type of research used in this study is quantitative by using secondary data. Data collection was done by searching online data obtained through the website. The variable measurements of Sukuk Yields, Sukuk Maturity, DER, and Interest Rate using ratio scale while Sukuk Ratings using ordinal scale. The sampling technique was determined by purposive sampling. The number of samples used in this research are 33 samples from 11 outstanding sukuk and rated by PT Pefindo during 2014-2016 periods. Data were analyzed by using a multiple linear regression analysis and were processed by IBM Statistical Package for Social Science (SPSS) 21th version. The results of this study indicated that 39.0% of the dependent variable can be explained by four independent variables. This showed that simultaneously variables which were Sukuk Ratings, Sukuk Maturity, DER, and Interest Rate were influence on corporate Sukuk Yields in Indonesia on 2014-2016 periods. For partial influence, it indicated that Sukuk Ratings and Sukuk Maturity effected on corporate Sukuk Yields in Indonesia 2014-2016 periods. By contrast, DER and Interest Rate had no effect on corporate Sukuk Yields in Indonesia 2014-2016 periods.
THE INFLUENCE OF LEVERAGE, EXECUTIVE INCENTIVES, MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX YEAR 2012-2014) Multazam, Shiddiq; Rahamwaty, Rahamwaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to examine the influence of leverage, executive incentive and managerial ownership on tax aggressiveness. For measuring tax aggressiveness, this study uses Effective Tax Rates (ETR) as a proxy of tax aggressiveness.The samples of this study are the manufacturing companies listed on IDX (Indonesia Stock Exchange) in 2012-2014. The Samples are collected using purposive sampling method and resulted 60 companies as the final samples. The data needed for this study are collected from the companies annual report. Then, the data analyzed by multiple regression analysis. The results of this study show that (1) The leverage, executive incentives, and managerial ownership simultaneously influence the tax aggressiveness, (2) The leverage does not have influence on the tax aggressiveness, (3) The executive incentives does not have influence on the tax aggressiveness, (4) The managerial ownership have influence on the tax aggressiveness.
Co-Authors Masrurah, Fitria Multazam, Shiddiq