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<![CDATA[Faktor-faktor yang mempengaruhi tax avoidance ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Sari, Desika Fitriana]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v21i2.17311
<![CDATA[Kajian dilakukan guna mengetahui keterkaitan leverage, profitabilitas, dan CSR terhadap tax avoidance. Dilakukan pada industri makanan dan minuman terlisting di Bursa Efek Indonesia periode 2018-2021. Dalam kajian ini faktor-faktor independen yang digunakan, leverage, profitabilitas, dan CSR. Dengan pengukuran yang digunakan adalah DER, ROA, dan CSRI berdasarkan Global Reporting Index (GRI). Sedangkan tax avoidance (penghindaran pajak) sebagai faktor dependen, diproksikan oleh effective tax rate (ETR) dikurangi cash effective tax rate (CETR). Bersumber dari 30 perusahaan selama 4 tahun dalam populasi ini, berhasil didapat 15 perusahaan sebagai sampel yang sesuai kriteria, sehingga menghasilkan 60 sampel untuk diteliti. Metode kajian menggunakan analisis regresi linear berganda. Temuan pada kajian ini, yaitu secara parsial profitabilitas berpengaruh terhadap penghindaran pajak, sementara leverage dan CSR tidak.]]>
<![CDATA[DAMPAK PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP PROFITABILITAS PERUSAHAAN ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Shienny Florencia]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 3.789
<![CDATA[The purposes of this research are to examine (1) the influence of Corporate Social Responsibility disclosure to ROA (2) the influence of Corporate Social Responsibility disclosure to ROE, (3) the influence of Corporate Social Responsibility disclosure to EPS of conventional banks companies listed on the Indonesia Stock Exchange during 2017 – 2019 period. The Corporate Social Responsibility disclosure is measured by CSR Indexes based on Global Reporting Initiative 4th generation (G4). Profitability is measured by ROA, ROE, and EPS. The population used in this study are all companies in the banking industry listed on the Indonesia Stock Exchange in the 2017-2019 period. The sample used is banking companies that disclose Corporate Social Responsibility in 2017 to 2019 using the purposive sampling method. There are 18 companies that meet the criteria as research samples.]]>
<![CDATA[FAKTOR – FAKTOR PENENTU HARGA SAHAM ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Juwandita Ansita2, Desy Prastyani]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1169
<![CDATA[Recently, several coal industries are facing a significant decline in share prices so that the purpose of this study is to know empirically the effect of profitability, liquidity and solvency on stock prices either partially or simultaneously in coal sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses a type of causal comparative research (causal comparative research) which is used to see the relationship between cause and effect on two or more variables. The sample in this study is coal companies listed on the Indonesia Stock Exchange for the period 2017-1029 using the purposive sampling method. There are 12 companies that meet the criteria for the research sample, so that the sample is 36 financial statements. The results showed that partially there was a significant and significant influence of the profitability (ROE) and solvency (DER) variables on stock prices, while the liquidity variable (CR) had no effect on stock prices. Simultaneously there is the influence of the variable profitability (ROE), liquidity (CR), solvency (DER) on stock prices.]]>
<![CDATA[Penerapan Pajak Pertambahan Nilai Berdasarkan PMK No.121/PMK.003/2015 atas Transaksi Ekspor Impor pada Perusahaan Freight Forwarding : Studi Kasus : PT. Leschaco Logistic Indonesia ]]>
<![CDATA[Karniawan, Nanda]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1215
<![CDATA[The purpose of this research is to determine of the implementation of value added tax (VAT) for an export and import transaction in a freight forwarding company based on PMK NO.121/PMK.003/2015. The result of this research is that for transaction export and import that has been running from the company that already appropriate to the regulation of PMK NO.121/PMK.003/2015. The export and import transaction is already using the rate of 10% x10% from the tax base amount as a refer to PMK NO.121/PMK.003/2015. Every purchase and sell transaction is already record in SAP from the receivable and payable until the transaction is paid. The company should report all the transaction from the purchase till selling in the VAT report. To complete the payment, the company should pay the owed VAT first then the customer will pay base on payment term and the company has a strong cash flow to complete the payment of VAT report]]>
<![CDATA[Pengaruh modal kerja, perputaran aktiva, dan leverage terhadap profitabilitas ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Jimmy, Jimmy]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2131
<![CDATA[The impact of digital transformation in Indonesia on the food and beverage industry can support and facilitate activities in the industry. However, this makes the competition in the industry higher, causing the profit to decrease. The purpose of this study is to determine the impact of working capital, asset turnover and leverage on company profitability in the food and beverage industry in the Liquors, Soft Drinks, Dairy Products, Processed Foods and Fish, Meat & Poultry sub-sectors. The data source comes from the annual financial statements of companies listed on the Stock Exchange with a sampling technique using purposive sampling method in accordance with the research criteria. The research period was taken for 5 years from 2017 to 2021 with the number of sample data used as many as 135 data from 27 entities. This study utilizes multiple linear analysis methods with secondary data types. The results of the study show that working capital, asset turnover and leverage simultaneously have an effect on profitability. While working capital has a positive impact on profitability, asset turnover has no impact on profitability and leverage has a negative impact on profitability.]]>
<![CDATA[Pengaruh struktur utang, ukuran perusahaan, dan profitabilitas terhadap kualitas laba ]]>
<![CDATA[Veronica, Veronica]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.2405
<![CDATA[This study aims to analyze and determine the effect of debt structure, firm size and profitability on earnings quality. This study uses a quantitative method. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies. Based on the purposive sampling technique, a sample of 20 companies was obtained with the criteria of food and beverage companies that generated positive profits during 2018-2021 so that the research sample obtained was 80 samples. The data in this study were taken through the official website of each company or through the official website of the Indonesia Stock Exchange (IDX). The analysis technique used in this research is multiple linear regression. The results of the study show that: (1) debt structure, firm size and profitability show a simultaneous effect on earnings quality, (2) debt structure has a negative effect on earnings quality, (3) firm size has a positive effect on earnings quality, and (4) Profitability has a positive effect on earnings quality in food and beverage sector companies listed on the Indonesia Stock Exchange in 2018-2021. Simultaneously DER, Ln Total Assets and NPM affect earnings quality in the food and beverage sector in 2018-2021.]]>
<![CDATA[Pengaruh ukuran perusahaan, leverage dan modal kerja terhadap nilai perusahaan ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Edwani, Vellin Meilandari]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[Maximizing the value of the company is important for a company, because that means maximizing shareholder wealth which is in line with the company's main goals. The purpose of this study was to determine the effect of company size, Leverage and working capital on firm value in the basic materials industry sector from 2017 to 2021. The data source comes from the annual financial statements of companies listed on the IDX with a sampling technique using the appropriate purposive sampling method. with research criteria. The research period was taken for 5 years from 2017 to 2021 with a total sample data used of 60 data from 12 companies. The results of this study show that simultaneously firm size, Leverage and working capital have a significant effect on firm value. Partially, firm size, Leverage and working capital also have a significant effect on firm value.]]>
<![CDATA[Pengaruh kebijakan dividen, struktur modal, dan Profitabilitas terhadap nilai perusahaan ]]>
<![CDATA[Syahzuni, Barlia Annis]]>;
<![CDATA[Muslimah, Bening Dini]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[This study aims to examine the effect of dividend policy, capital structure, and profitability on firm value in the health sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. In this study, the independent variables used, namely dividend policy proxied through Dividend Payout Ratio (DPR), capital structure proxied through Debt to Equity Ratio (DER), and profitability proxied through Return On Assets (ROA), and the dependent variable, namely firm value proxied through Tobin's Q modified. The population in this study were 17 companies and obtained research samples using purposive sampling technique as many as 9 companies for 4 years, resulting in 36 research samples. The data analysis method used is multiple linear regression analysis through the SPSS program. The results showed that the profitability variable had a partial positive effect on firm value, while the dividend policy variable and capital structure had no partial effect on firm value. Implications for investors and companies are expected to pay more attention to the funding used by the company in order to maintain business continuity with the funds owned.]]>
<![CDATA[Pengungkapan tanggung jawab sosial perusahaan, likuiditas, dan keterbandingan laporan keuangan terhadap kinerja keuangan ]]>
<![CDATA[Hasibuan, Ernita]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[This study aims to analyze the effect of corporate social responsibility, liquidity, and comparability of financial statements on financial performance partially. This research is quantitative research. The object of this research is food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with the number of samples used as many as 14 companies with the observation period 2018-2021. This study uses multiple linear regression analysis methods, which are processed using SPSS statistical data processing software. it is concluded that the GRI index social responsibility does not have a significant impact on the financial performance of the food and beverage sector. Liquidity proxied by the current ratio is a variable that has a significant positive effect on the financial performance of the food and beverage sector. While the comparability of financial statements proxied by stock returns partially has no significant impact on financial performance in the food and beverage sector.]]>
<![CDATA[Pengaruh Intellectual Capital dan Laverage Pada Profitabilitas ]]>
<![CDATA[Manurung, Carolina Lidya]]>;
<![CDATA[Syahzuni, Barlia Annis]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v7i3.373
<![CDATA[The COVID-19 pandemic has had a negative impact on various business sectors in Indonesia, including the property and real estate sector. However, the property and real estate sector still made a significant contribution (16%) to Indonesia's GDP (Public Relations Secretariat of the Republic of Indonesia Cabinet, 2023). This indicates that the sector has managed to maintain its performance and withstand the economic crisis. This research aims to investigate the influence of intellectual capital and leverage on the profitability of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study employs a quantitative method using multiple linear regression. The research population includes all property and real estate companies listed on the IDX from 2020 to 2022, with a sample size of 96 financial reports from 32 companies obtained through purposive sampling. The results of the study show that intellectual capital significantly has a positive impact on profitability. Conversely, leverage significantly has a negative impact on profitability.]]>
