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Marlina Marlina
Sekolah Tinggi Ilmu Ekonomi KBP
Economics, Econometrics & Finance Social Sciences

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ANALISIS FREE CASH FLOW, PROFITABILITAS, DEVIDEN DAN UKURAN PERUSAHAAN TERHADAP LEVERAGE PERUSAHAAN DENGAN INVESMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING PADA SEKTOR TRADE, SERVICE & INVESMENT YANG TERDAFTAR PADA BEI Marlina Marlina; Muhammad Rivandi
JURNAL PUNDI Vol 3, No 3 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i3.187

Abstract

ABSTRACK The decline in the purchasing power of the public, as seen from the decline in the growth of Trade, Services and Investment sector in the retail sector subsector Retail sub-sector condition has been 2.5 years underperformance This study aims to test whether the influence of Investment Opportunity Set (IOS) free cash flow and profitability to leverage. Population in this research is Trade Company, Services & Investment, retail subsector, which is listed on BEI. period 2014-2016, ie as many as 23 Companies. Using the technique of porposive sampling, the sample in this study were 15 companies. Data analysis technique that is regersion analysis by using moderating variable. From the test results, showed that the Free cash flow has a significant effect on leverage, which is indicated from the significance value> 0.05 is 0.018. Profitability has a significant effect on firm leverage which is shown from significance value> 0.05 ie 0.000. IOS does not affect the relationship between free cash flow and leverage, as indicated by the significance value of IOS interaction with free cash flow <0.05 is 0.053. And IOS Set affects the relationship between Profitability with leverage shown from the significance value of IOS interaction with Profitability> 0.05 is 0.044 Keywords: free cash flow, profitability, leverage, IOS
Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak pada KPP Pratama Lubuk Pakam Marlina Marlina
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.547 KB) | DOI: 10.31575/jp.v2i2.82

Abstract

The purpose of this study was to empirically prove the influence of partially or simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of cheating against the perception of taxpayers about tax evasion on KPP Pratama Lubuk Pakam.The population in this research is the whole personal person taxpayer listed on KPP Pratama Lubukpakam 2015 which amounted to 167,946 people by using the sample Slovin formula according to as much as 100 samples with a proportional random and accidental sampling. Data analysis techniques using multiple linear regression with t-test statistical test, F test and koeficien determination..The results of the study prove that simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of deception effect significantly to taxpayer perceptions about tax evasion.Partially intensity inspection tax, taxpayer compliance, justice, and the possibility of cheating detected no effect on perception of taxpayers about tax evasion, the quality of service of significant negative effect against the taxpayer perceptions about tax evasion, while the knowledge and understanding of the taxpayer, the tax system as well as a significant positive effect of tax discrimination to taxpayer perceptions about tax evasion
Co-Authors Rivandi, Muhammad