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All Journal Indonesian Journal of Sustainability Accounting and Management Shirkah: Journal of Economics and Business Jurnal Inovasi Penelitian Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Sustainability Accounting and Management E-JURNAL AKUNTANSI
Henny Triyana Hasibuan
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : E-JURNAL AKUNTANSI

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Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p07

Abstract

The purpose of this study is to identify the factors that affect the profitability of Islamic commercial banks in Indonesia. The population of this study is Islamic commercial banks in Indonesia which are listed on the IDX for the period 2018-2021. The sampling technique used was purposive sampling. The number of samples used is 10 Islamic commercial banks with an observation period of 4 years, the total research sample is 40 observations. The independent variables in this study are NPF, FDR, BOP, CAR and NOM, while the dependent variableis profitability which is proxiesin ROA. The data analysis technique used is multiple linear regression. The results showed that the NPF and BOPO variables had a negative effect on profitability, while the FDR, CAR andNOM variables had apositive effect. The results of this study support the signal theory, all variables provide a signal on the profitability of Islamic Commercial Banks in Indonesia. Keywords:NPF;FDR;BOPO;CAR;NOM;Profitability.
Peran Good Corporate Governance dalam Memoderasi Pengaruh Penghindaran Pajak dan Profitabilitas Pada Nilai Perusahaan Sisilia Dewi Putu; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p15

Abstract

The purpose of this study was to determine the effect of tax avoidance and profitability on firm value with good corporate governance (GCG) as a moderating variable. The observed companies are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used in the study were 77 companies with purposive sampling technique. The data analysis technique used is moderated regression analysis (MRA). The results showed that tax avoidance had no effect on firm value and good corporate governance (GCG) was unable to moderate the effect of tax avoidance on firm value. The study also found that profitability had a positive effect on firm value and good corporate governance (GCG) was able to strengthen the influence of profitability on firm value. Keywords: Firm Value; Good Corporate Governance; Profitability, Tax Avoidance.
Co-Authors Alifia Nur Drianita Daniel Erinaldi. R.Win Dewi, Ayu Aryista DODIK ARIYANTO Faruq Waliyulloh I Kadek Sardika Putra Ida Ayu Jayanti Kusumawardani Ni Putu Devina Briliyanti Sang Ayu Putu Sri Darmayani Sisilia Dewi Putu