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Application of tax avoidance and company size in influencing company value in the food and beverage sector Rizki, Irma Herliza; Syahputra, Oky; Masri, Debi; Rinaldi, Muammar
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.289

Previous research objectives discuss How profitability effective in tax body income, however In this research the author saw tax avoidance effectiveness and size company in influence Company value in the sector manufacture food and Drink. Next research will be refers application mark company in growth economy. The research method uses quantitative data sourced from the Indonesian Stock Exchange (BEI). The population will used In this research there were 26 companies manufacturing sub sector food and beverages listed on the Indonesian Stock Exchange. Retrieval technique sample in this research is a purposive sampling technique. Then analyzed using analysis multiple linear regression, according to terms and conditions statistics. The results of this research are that the variables Tax Avoidance and Company Size have an influence significant on the company's corporate value manufacture subsector food and beverages listed on the Indonesian Stock Exchange means the more tall level debt and legal Company Value treatment will give positive impact for investors. This is stated hypothesis third (H3) which states The influence of Tax Avoidance and Company Size on Company Value is accepted.

Auditor independence and professionalism influence audit quality at public accounting firms in Medan Syahputra, Oky; Herliza Rizki, Irma; Wahyuni, Putri; Parhusip, Arisman
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.301

The purpose of this study is to determine how much influence the Experience and Ethics of Auditors Against Audit Quality. The research methodology used is quantitative descriptive method, the unit of analysis in this study is Public Accounting Firm Dra. Meilina Pangaribuan MM, Public Accounting Firm Drs Katio & Partners and Public Accountant Firm and Joachim Poltak Lian & Partners as many as 30 auditors. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 auditors. The research method used is the technique of data collection through the distribution of questionnaires conducted regularly based on research objectives. The results showed Independence variable did not affect Quality Audit while Professionalism of Auditor affected Quality Audit at Public Accounting Firm in Medan. F test results show that Independence and Professionalism of Auditor variables affect Audit Quality at Public Accountant Firm in Medan. The results of the coefficient of determination test show that the Quality Audit variable can be explained by the variables of Experience and Ethics of Auditor, while the remaining Quality Audit variables can be explained by other variables not examined in this study such as competence, objectivity, integrity, etc

Determinants of Capital Expenditure in the Government of North Sumatra for the Years 2020-2022 Purba, Benhard Sebastian; Manullang, Stefanus Efrata; Zain, Jenny; Syahputra, Oky
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.566

This study describes factor affecting budget capital expenditure, among them is expenditure government. Big small expenditure government very depends on income that accepted by the government itself. One of the factors that influence Budget Capital Expenditure in a government that is Income Local Original Revenue (PAD), General Allocation Fund (DAU), Allocation Fund Special (DAK), and Revenue Sharing Fund (DBH). Increasingly big income received by the government area will the moregood because influence in a way positive budget shopping in the area the. The purpose of This research is to analyze Local Original Income (PAD), Funds Allocation General (DAU), Funds Allocation Special (DAK), and Funds for Results (DBH), influential or not to Budget Capital Expenditure in North Sumatra Province. Engineering analysis used is technique multiple linear analysis, results study that in a way partial only Local Original Income (PAD), General Allocation Fund (DAU), and Regional Allocation Fund (RAF) Special (DAK) marked positive or influential significant to Budget Capital Expenditure in Sumatra Province North, while the Revenue Sharing Fund (DBH) is marked negative or has no effect significant to Budget Shopping in Sumatra Province North.

Digital-Based Public Service Innovation On Taxpayer Compliance Through Taxpayer Satisfaction Syahputra, Oky; Amril, Amril; Imam, Chairul; Mawarli, Mawarli; Ardilla, Yola
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6683

The purpose of the study is to analyze the influence of the use of technology and modernization of the tax administration system on taxpayer compliance in increasing economic growth. This research method is quantitative research. The design of this study uses a cross-sectional design method with a sampling technique using purposive sampling. This study uses data analysis with the Partial Least Square (PLS) approach. Data were collected using questionnaires, literature studies, observations, interviews, Focus Group Discussions. The results of the study showed that digital-based Public Service Innovation has a significant effect on Taxpayer Satisfaction and Taxpayer Compliance. Taxpayer Satisfaction has an effect on Taxpayer Compliance.

PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP GOOD CORPORATE GOVERNANCE (STUDI KASUS PT. RATEL SHELBY INDONESIA) Ahmad braja wahyu, Ahmad braja wahyu; Syahputra, Oky; Aristantya, Selvy
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.5875

This study aims to determine the impact of internal audit and the audit committee on the implementation of Good Corporate Governance at PT. Ratel Shelby Indonesia. The research strategy employs a quantitative method with a descriptive approach. Data analysis is conducted using multiple linear regression with SPSS software version 25.0.2.0. The population for this study is PT. Ratel Shelby Indonesia, with the research sample consisting of parties involved in internal audit practices and the audit committee related to Good Corporate Governance. Sampling is conducted using a non-probability sampling method with convenience sampling technique. Data collection is performed using a questionnaire distributed to respondents including the audit committee, internal audit unit, company secretary, and financial staff. Hypothesis testing is carried out using the coefficient of determination test and t-test. The results of the study demonstrate that internal audit and the audit committee have a positive impact on the implementation of Good Corporate Governance. This indicates that improved internal audit performance and more effective roles of the audit committee can influence the enhancement of Good Corporate Governance. Good internal audit performance and effective oversight by the audit committee will positively affect Good Corporate Governance at PT. Ratel Shelby Indonesia.

The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.

The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.

PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP GOOD CORPORATE GOVERNANCE (STUDI KASUS PT. RATEL SHELBY INDONESIA) Ahmad braja wahyu, Ahmad braja wahyu; Syahputra, Oky; Aristantya, Selvy
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.5875

This study aims to determine the impact of internal audit and the audit committee on the implementation of Good Corporate Governance at PT. Ratel Shelby Indonesia. The research strategy employs a quantitative method with a descriptive approach. Data analysis is conducted using multiple linear regression with SPSS software version 25.0.2.0. The population for this study is PT. Ratel Shelby Indonesia, with the research sample consisting of parties involved in internal audit practices and the audit committee related to Good Corporate Governance. Sampling is conducted using a non-probability sampling method with convenience sampling technique. Data collection is performed using a questionnaire distributed to respondents including the audit committee, internal audit unit, company secretary, and financial staff. Hypothesis testing is carried out using the coefficient of determination test and t-test. The results of the study demonstrate that internal audit and the audit committee have a positive impact on the implementation of Good Corporate Governance. This indicates that improved internal audit performance and more effective roles of the audit committee can influence the enhancement of Good Corporate Governance. Good internal audit performance and effective oversight by the audit committee will positively affect Good Corporate Governance at PT. Ratel Shelby Indonesia.

The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.

The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky; Wulandari, Sri
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.

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