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Journal : JURNAL PUNDI

LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN PENDEKATAN KAUSALITAS Muhammad Rivandi; Sri Madona Saleh; Renil Septiano
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.699 KB) | DOI: 10.31575/jp.v1i1.5

Abstract

Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility (Wahba & Elsayed, 2015). This study aims to examine the effect of leverage, profitability, and size toward the disclosure of corporate social responsibility. The samples of this study are 51 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is panel regression model. The result this study tested that leverage has t statistics the biggest than t table (3,571 ≥  1,969), profitability has t statistic the biggest than t table (-2,495 ≥ - 1,969), and size of the firm has t statistic the biggest than t table (-1,961 ≥ -1,651). Base on hypothesis tested that the leverage, profitability, and size of the firm  have a significant effect toward disclosure of corporate social responsibility
Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu Nila Sari; Dewi Zulvia; Ratna Widayati; Renil Septiano
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.372 KB) | DOI: 10.31575/jp.v2i2.68

Abstract

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance
Determinasi ROA Dan BOPO Terhadap Kecukupan Modal Pada Bank Nagari Di Kota Padang Tahun 2016-2018 Renil Septiano; Syahdeni Pratama
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.381

Abstract

The aim of this study is to analyze the influence of return on asset (ROA) and efficiency (BOPO) to Capital Adequacy Ratio (CAR) at PT. Bank Nagari in Padang year 2016-2018. Object of this study taken Bank Nagari accessed on website www.banknagari.co.id and obtained banking monthly report as much 36 data. This research classified the quantitative research. Data analysis is done by multiple linear regressions as a statistics tool. Hypotheses test used t-statistic and f-statistic at level significance 5%.Data procesing using eviews8. The result shows that ROA have a significant negativeinfluence on CAR and BOPO have a significant negative influence on CAR.. However, ROA and BOPO have a significant influence to CAR simultaneously. Based on coefficient determination showed, all independent variables have 22,70% contribution value toward CAR
Analisis Faktor-Faktor Keuangan Yang Mempengaruhi Market Share Perbankan Syariah Di Indonesia Zakia Midania; Renil Septiano
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.456

Abstract

This research aims to analyze the Effect of Operational Fee (BOPO), Return On Assets (ROA) and Financing to Deposit Ratio (FDR) against Market Share Syariah Bank in Indonesia. This type of research is quantitative. Total population of 11 Sharia General Banks. The technique of sampling used is a total sampling, where the number of samples is equal to the population, namely 11 General Bank Syariah, the number of samples is 33 samples obtained from 11 Common Bank Syariah during the period of 3 years, 2018 until 2020. The analysis technique used in this research is a double linear regression analysis using program assistance of SPSS versions 23. The pharmacy in the test by using the t test. The results of this study indicate that the variable Operating Cost of Operational Income (BOPO) and Return On Assets (ROA) has a significant effect on market share, while Financing to Deposit Ratio (FDR) does not significantly affect the dependent variables namely Market Share