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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Rahmawaty Rahmawaty
Dosen Fakultas Ekonomi Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2012-2015 Ikhsan Riansa; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of probitability, leverage, and firm size to book tax gap. The samples of this research are the Sub-Sektor Property and Real Estate firms listed in BEI (Bursa Efek Indoensia) in 2012-2015. The Samplesare collected using purposive sampling method and resulted 32 companies become the  finalsamples. Data was analised by using the multiple regression analysis. The results of this research show that (1) profitability, leverage, and firm size simultaneously influence for book tax gap, (2) profitability has positive influence and significantonbook tax gap, (3) leveragenegatively influence and significantonbook tax gap, and (4) firm size positively influence and significant on book tax gap.
THE INFLUENCE OF LEVERAGE, EXECUTIVE INCENTIVES, MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX YEAR 2012-2014) Shiddiq Multazam; Rahamwaty Rahamwaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of leverage, executive incentive and managerial ownership on tax aggressiveness. For measuring tax aggressiveness, this study uses Effective Tax Rates (ETR) as a proxy of tax aggressiveness.The samples of this study are the manufacturing companies listed on IDX (Indonesia Stock Exchange) in 2012-2014. The Samples are collected using purposive sampling method and resulted 60 companies as the final samples. The data needed for this study are collected from the companies’ annual report. Then, the data analyzed by multiple regression analysis. The results of this study show that (1) The leverage, executive incentives, and managerial ownership simultaneously influence the tax aggressiveness, (2) The leverage does not have influence on the tax aggressiveness, (3) The executive incentives does not have influence on the tax aggressiveness, (4) The managerial ownership have influence on the tax aggressiveness.
Pengaruh Return On Asset (ROA) dan Financing To Deposit Ratio (FDR) terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah Rahmawaty Rahmawaty; Tiffany Andari Yudina
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is aimed to examine, both simultaneously and partially, the influence of ROA and FDR on the rate of profit sharing of mudharabah deposits on Islamic Banks that were listed at the Bank of Indonesia from the year of 2008 until 2012. There were 35 observations that qualify as research samples which were choosen by using purposive sampling method and unbalanced pooled data. Type of data used in this research were secondary data, from the banks’ annual report that was published in the banks’ official website. The multiple linear regression analysis was used to test the hypothesis.This research found (1) ROA and FDR simultaneously influence the profit sharing rate of mudharabah deposits (2) partially, ROA did not influence the profit sharing rate of mudharabah deposits (3) partially, FDR did not influence the profit sharing rate of mudharabah deposits
Co-Authors Anak Agung Gede Sugianthara Cut Afrianandra Cut Safira Dara Yovita Cut Vhintara Endang Surasetyo Ningsih Evi Mutia Evi Mutia Fahrimal, Muhammad Hafiz Fitria Masrurah Ikhsan Riansa Muhammad Fadhil Putra Maswan Rahmayani Rahmayani Ruslizar Ruslizar Ruthia Bahri sasha murina Shiddiq Multazam Tiffany Andari Yudina Tiffany Andari Yudina, Tiffany Andari Wida Fadhlia