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Journal : Journal of Applied Management and Accounting Science (JAMAS)

PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR , TAHUN 2014-2018 Alphonsius Umbu Manja; Eka Putri Suryantari
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i1.23

Abstract

This study aims to determine how the influence of asset structure, profitability, company size, and liquidity on capital structure partially or simultaneously. The data used in this study were taken from financial reports that can be accessed on the Indonesia Stock Exchange (IDX) or www.idx.co.id and their respective websites from the manufacturing companies in the cosmetics and household equipment< subsector. Sampling uses a purposive sampling technique and gets the results of 5 company samples that fit the research criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that partially the asset structure has no significant effect on the capital structure with the calculated T calculation value of 1.664, and a significant value of 0.112, profitability has a significant effect on the capital structure with the calculation result of the calculated T value of -3.720 and a significant value of 0.001, company size has a significant effect on capital structure with the calculated T value of - 2,950 and a significant value of 0.008, and the liquidity has a significant effect on the capital structure with a calculated T value of -8,082 and a significance value of 0,000. While the simultaneous structure of assets, profitability, company size, and liquidity have significant effect on capital structure with the calculated F calculation of 34.620 and a significant value of 0.000.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN TAHUN 2017-2021 Gusti Agung Mirah Arinda; Eka Putri Suryantari; Ni Luh Putu Sri Purnama Pradnyani
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.69

Abstract

Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied
PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI, KEMAMPUAN TEKNIK PERSONAL, DAN PROGRAM PELATIHAN PADA KINERJA SISTEM INFORMASI AKUNTANSI (SIA) DI LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN DENPASAR SELATAN Ni Putu Rani Artha Mevia Dewi; Eka Putri Suryantari; Putu Aristya Adi Wasita
Journal of Applied Management and Accounting Science Vol. 5 No. 2 (2024): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v5i2.110

Abstract

This study aims to determine the effect of information system user participation, personal technical skills, and training programs on accounting information system performance. The research method used in this research is quantitative research method with primary data obtained from questionnaire data measured on a Likert scale. This research was conducted at LPDs in South Denpasar District. The sampling method used was purposive sampling, namely the method of determining the sample based on the criteria set by the researcher with the number of samples taken as many as 68 respondents. Data analysis using multiple linear regression with data presentation assisted by SPSS version 24. Based on the results of the study, it is known that information system user participation has a positive effect on the performance of accounting information systems, personal technical abilities have a positive effect on the performance of accounting information systems and training programs have a positive effect on the performance of accounting information systems.
Co-Authors Adino Pote, Makson Agustina Ira Puspa Damayanti Alphonsius Umbu Manja Andriyani Ardika, I Gusti Ngurah Putu Artaninggrum, Rai Gina Astuti, Ni Kadek Ayu Widya Baran, Gerald Felix Cahyadi, Luh Diah Citra Resmi Christimulia Purnama Trimurti Dede, Krisantus Markus Desmon Atventius Noel Fanggi Dewa Putu Oka Prasiasa Dwijayanti, Ni Made Karina Dylla Hanggaeni Dwi Puspaningrum Elisabeth Bernadeta Goda Erviani , Ni Putu Erviani, Ni Putu Febby Ica Cahyani Fransiska Nangus Gayatri Gayatri Gusti Agung Mirah Arinda Hananya Prastita Putri Hanipa, Petronela Harefa, Hercus Roy Martin Harianti Harianti Hieronimus Banggur I Gusti Agung Ayu Anggi Andari I Kadek Dwipayana Pramudia I Ketut Muka I Ketut Sirna I Nyoman Tingkes I Putu Gede Ari Setiawan I PUTU SUDANA I Wayan Suardana I WAYAN SUARJANA IWK Teja Sukmana Jesica C. Putri Kadek Mesy Terisiana Katrina Nofita Sari Krismawintari, N.P.D. Kristina Deviana Kusuma, Nathania Eka Putri Lidia Rante Ledatu Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citraresmi Made Yessi Puspitha Maria Jista Depores Marselina Pora Matilda, Yuliana Nanda Maratus Solikha Nanda Maratusolekhah Ni Kadek Indi Aryanti Ni Ketut Martini Ni Ketut Rasmini Ni Komang Nilawati Astuti Ni Luh G. S. Dewi Ni Luh Putu Ari Santi Dewi Ni Luh Putu Pradnya Dewi Ni Luh Putu Sri P. Pradnyani Ni Luh Putu Sri Purnama Pradnyani Ni Luh Putu Suarmi Sri Patni Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Utari Sumadewi Ni Made Ari Setianingsih Ni Made Ruastiti Ni Made Suartini Ni Putu Erviani Ni Putu Rani Artha Mevia Dewi Ni Wayan Putri Janurini Nyoman Putri Kartika Patricia Sandrikha Naro Prastyadi Wibawa Rahayu Purnama Sari, Ni Putu Elia Puspita Dewi, Ni Nyoman Ayu Putu Angga Wiradana Putu Aristya Adi Wasita Putu Chris Susanto Rai Gina Artaninggrum Rai Gina Artaningrum Renaldi Syahranie Putra Rizki Firmansyah Ruta, I Made Sanosa, Welly Sion SUSANTI Tangi, Venansia Eno Tjokorda Bagus Putra Marhaendra Wasita, Putu Aristya Adi Yanika Susan Alexander Yeyen Komalasari Yosefina Waru