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All Journal STATERA: Jurnal Akuntansi dan Keuangan Jotika Journal in Management and Entrepreneurship
Suharto Mulyanta
Universitas Buddhi Dharma
Economics, Econometrics & Finance

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Pengaruh Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Periode Tahun 2015- 2017 Kurniawan Kurniawan; Suharto Mulyanta
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.43-50

Abstract

This research aims to review the influence of leverage that is measured using a debt to equity ratio (DER), profitability is measured using return on assets (ROA) and return on equity (ROE) and liquidity as measured by using current ratio on the value the company which is measured using price to book value (PBV in the mining sector companies that listed on Indonesia stock exchange (BEI) in period 2015-2017. This kind of research is the study of causal samples with a purposive sampling technique. The result of this research is expected provide contribution, reference, information and empirical evidence required to parties who needs regarding leverage, profitability, liquidity and its relation to the value of enterprise.
Pengaruh Kebijakan Dividen, Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Wilyani Handali; Kurniawan Kurniawan; Suharto Mulyanta
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.107-118

Abstract

The purpose of this reseacrh was to determine the effect of dividend distribution policies that use Dividend Payout Ratio (DPR), leverage used using Debt to Equity Ratio (DER), profitability needed by using Return On Assets (ROA) and Return on Equity (ROE) and measured liquidity by using the Current Ratio hampered the value of the company collected using price to book value (PBV) in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017.This type of research is causal research. The population in this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling technique uses purposive sampling technique. From the participation obtained by 41 sectoral companies obtained samples obtained from 10 sectoral companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, so that the research data developed must be examined 40 observations. Data analysis techniques using multiple linear regression. Based on the results of this research indicate that the dividend policy does not affect the value of the company. Leverage has a negative and significant effect on firm value. Profitability with the proxy return on assets (ROA) does not affect the value of the company. Profitability with the proxy of return on equity (ROE) does not affect the value of the company. Liquidity does not affect the value of the company.
PERANAN PEMBERIAN INSENTIF PAJAK SEBAGAI STRATEGI KEBIJAKAN FISKAL PEMERINTAH, SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK INDONESIA DI MASA PANDEMI COVID-19: (STUDI KASUS PADA WAJIB PAJAK DI DAERAH TANGERANG RAYA) Kurniawan Kurniawan; Suharto Mulyanta
Jotika Journal In Management and Entrepreneurship Vol. 1 No. 2 (2022): Februari
Publisher : Jotika English and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.687 KB) | DOI: 10.56445/jme.v1i2.27

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh signifikan pada insentif pajak, sanksi pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak Indonesia di masa pandemi COVID-19. Penelitian ini merupakan jenis penelitian dengan menggunakan pendekatan kuantitatif dengan pengolahan data kuesioner dan untuk pengujian data mengunakan SMART PLS 3. uji data menghasilkan bahwa insentif pajak tidak berpengaruh terhadap kepatuhan pajak T-statistik 0.252 sedangkan P-Value 0.810. sanksi pajak berpengaruh terhadap kepatuhan pajak T-Statistics 4.465 sedangkan P-Value 0.000 lalu pelayanan pajak berpengaruh terhadap kepatuhan pajak T-Statistics 3.100 sedangkan P-Value 0.002. untuk Nilai R-Square 0.445 setara dengan 44,5 % sisanya di pengaruhi oleh faktor lain
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Wilyani Handali; Kurniawan Kurniawan; Suharto Mulyanta
Jotika Journal In Management and Entrepreneurship Vol. 1 No. 2 (2022): Februari
Publisher : Jotika English and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.719 KB) | DOI: 10.56445/jme.v1i2.28

Abstract

The purpose of this reseacrh was to determine the effect of dividend distribution policies that use Dividend Payout Ratio (DPR), leverage used using Debt to Equity Ratio (DER), profitability needed by using Return On Assets (ROA) and Return on Equity (ROE) and measured liquidity by using the Current Ratio hampered the value of the company collected using price to book value (PBV) in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. This type of research is causal research. The population in this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling technique uses purposive sampling technique. From the participation obtained by 41 sectoral companies obtained samples obtained from 10 sectoral companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, so that the research data developed must be examined 40 observations. Data analysis techniques using multiple linear regression. Based on the results of this research indicate that the dividend policy does not affect the value of the company with the level of significance obtained greater than 0.05 (0.391> 0.05). Leverage has a negative and significant effect on firm value with a value of t count -2,034 with a significance level of 0.05. Profitability with the proxy return on assets (ROA) does not affect the value of the company with the level of significance obtained greater than 0.05 (0.438> 0.05). Profitability with the proxy of return on equity (ROE) does not affect the value of the company with the significance level obtained greater than 0.05 (0.431> 0.05). Liquidity does not affect the value of the company with the level of significance obtained greater than 0.05 (0.275> 0.05).
Co-Authors Kurniawan Kurniawan Wilyani Handali