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All Journal YUME : Journal of Management Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Journal of Training and Community Service Adpertisi Journal of Management and Administration Provision Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Bongaya (JIB)
Nuramal, Nuramal
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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The Role of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Company Size on Profitability Nuramal, Nuramal; Amin, Asbi; Mispa, Sitti
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4870

Abstract

The aim of this research is to determine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and company size on the profitability of banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The population of this research is banking companies listed on the Indonesian Stock Exchange within the research period (2019 to 2023). as many as 42 banks. Sampling used purposive sampling. Based on these sample criteria, the number of samples that meet the criteria for use in this research is 50 financial reports from 10 companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The econometric model used is a panel data regression analysis model using Eviews 12 The research results found that the Capital Adequacy Ratio (CAR) had a positive and significant effect on profitability, while the Loan to Deposit Ratio (LDR) and company size did not have a positive and significant effect on profitability.
Efek Kepemilikan Institusional, Insentif Pajak dan Profitabilitas Terhadap Tax Avoidance Nuramal, Nuramal; Gunawan, Gunawan
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5835

Abstract

This study aims to examine the influence of institutional ownership, tax incentives and profitability on tax avoidance. The type of research used in this study is quantitative research with a descriptive approach to research certain populations and samples. The population used in this study is the financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020 – 2023 totaling 80 companies obtained directly through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample selection in this study uses the purposive sampling method, which is to select samples through certain criteria. The research sample is 21 company data with a four-year maturity period so that it was found that the total research sample is 84 financial report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The results of the study found that partial institutional ownership did not have a significant effect on tax avoidance, tax incentives partially had a significant effect on tax avoidance and profitability partially did not have a significant effect on tax avoidance.
Co-Authors Abduh, Muahammad Amin, Asbi Anwar Anwar Azizah Basmar, Nur Daud, Dahniyar Emil, Muh. Gunawan Gunawan Hamzah, Izhak Ishak , Ishak Lalo, Annas Masnwan, Sarah Puji Mispa, Sitti Muhammad Ilham Pongkapadang, Gunawan L. Razak, Nurlaely Rusni Rusni, Rusni Sahidah, Sahidah Sufiati, Sufiati Syamsul Alam, Syamsul Tangngisalu, Jannati Tanra, Andi Mansyur Yusuf, Marwah