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Journal : Wiranomika

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH TAHUN 2018-2021 Bianca Jaynet Ramadhani; Suprihati Suprihati; LMS Kristiyanti
JURNAL WIRANOMIKA Vol. 2 No. 3 (2023): WIRANOMIKA
Publisher : STIE Wijaya Mulya

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Abstract

Each region has the authority to manage regional autonomy, PAD is one of the most important revenues for a region. The main source of local revenue comes from regional taxes and regional levies. The purpose of this study was to examine the effect of local taxes, regional levies, and balancing funds on capital expenditures.This study uses data on the realization of the local government budget (APBD) for 2018 to 2021 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Central Java. The sampling technique used was Saturated Sample with a total sample of 35 regions consisting of 29 districts and 6 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests f tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have an effect on capital expenditures; 3) balancing funds have an effect on capital expenditures. With an R square value of 53,8%.Keywords: Regional Taxes, Regional Levies, Balancing Funds, Capital Expenditures.
PENGARUH PROFITBILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFDAT DI BURSA EFEK INDONESIA TAHUN 2019-2021 Santi Kurnia Rahayuning Tyas; Muhammad Hasan Ma’ruf; Suprihati Suprihati
JURNAL WIRANOMIKA Vol. 4 No. 2 (2025): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

The purpose of this study was to determine the effect of profitability, liquidity, and capital structure on firm value. The population in this study are all issuers which are manufacturing companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange in 2019 – 2021. The sampling technique used the purposive sampling method so that 66 samples were obtained. The type of research used is quantitative research using secondary data. The analysis technique used in this study uses multiple regression analysis. The results of this study indicate that profitability has a positive effect on firm value, liquidity has a negative effect on firm value, and capital structure has a positive effect on firm value. Keywords : Firm Value, Profitability, Liquidity, Capital Structure