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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Wahana Pendidikan JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Tati Rosyati
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pemberian Kredit Terhadap Profitabilitas pada PT. Bank Rakyat Indonesia (Persero), Tbk Cabang Ciputat Tati Rosyati
Jurnal Ilmiah Wahana Pendidikan Vol 6 No 3 (2020): JURNAL ILMIAH WAHANA PENDIDIKAN
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.947 KB) | DOI: 10.5281/zenodo.4295908

Abstract

This study aims to see the effect of Crediting on Return On Assets at PT. Bank Rakyat Indonesia (Persero), Tbk Ciputat Branch. The method used is explanatory research. The analysis technique uses statistical analysis with regression, regression, determination and hypothesis testing. The variable of the results of this study was that the provision of credit obtained an average value of 380.697%. The return on assets variable obtained an average value of 4.337%. Lending has a positive and significant effect on Return On Assets with a regression equation value of Y = 4.555 + 8.794X, and an understanding value of 0.683 or having a strong level of relationship with a determination value of 04.6%. Hypothesis testing obtained a significance of 0.000 <0.05.
Pengaruh Manajemen Laba, Kinerja Keuangan dan Ukuran Perusahan terhadap Audit Report LAG Fina Fitriyana; Tati Rosyati
Inovasi Vol 10, No 1 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i1.p71-77.30398

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba, kinerja keuangan dan ukuran perusahaan terhadap audit report lag. Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan. Analisis yang digunakan untuk pengujian ini menggunakan analisis regresi data panel dengan menggunakan Eviews 9. Berdasarkan hasil penelitian diketahui bahwa profit management tidak berpengaruh terhadap audit report lag, rasio aktivitas tidak berpengaruh terhadap audit report lag, rasio pasar berpengaruh tidak berpengaruh terhadap audit report lag, dan ukuran perusahaan tidak berpengaruh terhadap audit report lag.
PENGARUH CAPITAL INTENSITY, PERTUMBUHAN PENJUALAN DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK Peliaman Gulo; Tati Rosyati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9276

Abstract

This study aims to analyze the effect of Capital Intensity, Sales Growth, and Inventory Intensity on Tax Aggressiveness. This research was conducted by analyzing the financial reports of companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sample used in this study were 9 companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange for the period 2018 to 2022 using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been sampled. The variables used in this study are Capital Intensity (X1) as the first independent variable, Sales Growth (X2) as the second independent variable, and Inventory Intensity (X3) as the third independent variable, and Tax Aggressiveness (Y) as the dependent variable. The panel data regression method is used as the research methodology in this study. The analysis of the results of this study uses the Eviews 12 Student Version Lite software. The results of this study show that the best model is the Fixed Effect Model (FEM). The results of this study show that Capital Intensity partially affects tax aggressiveness, Sales Growth partially has no effect on tax aggressiveness, and Inventory Intensity partially has no effect on tax aggressiveness. Simultaneously, Capital Intensity, Sales Growth, and Inventory Intensity affect tax aggressiveness.  
Co-Authors Fina Fitriyana Peliaman Gulo