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All Journal Dinamika Hukum Jurnal STIE Semarang (Edisi Elektronik) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Fandil, Fandil
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Journal : JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi

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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL SEKTOR CONSUMER NON-CYCLICALS Handayani, Dewi Sri; Fandil, Fandil; Rochmawan, Mohammad Laksono Tri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.207

Abstract

The capital structure is a description of the company's finances for sources of financing by calculating the difference between own capital and long-term debt. The purpose of this study is to determine the factors that influence the capital structure of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this study were all Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange totaling 57 companies. The sample in this study used purposive sampling so that a sample of 30 companies was obtained. The dependent variable in this study is Capital Structure, the independent variables are Profitability (X1), Capital Structure (X2) and Firm Size (X3). The analytical method uses multiple linear regression analysis. Based on the results of data analysis it was concluded that Profitability has no effect on Capital Structure with a significance value of 0.137 > 0.05. Asset structure has no effect on capital structure with a significance value of 0.667 > 0.05. Firm size has an effect on Capital Structure with a significance value of 0.004 <0.05. The coefficient of determination is 8.8%. Advice that can be given to investors is to pay attention to the Company Size ratio because it affects the Capital Structure of the company, so that investment will be more profitable. For future researchers to be able to replace or add other types and sectors so that more accurate results are obtained.
PENGARUH KENAIKAN UPAH MINIMUM REGIONAL (UMR) DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) Heru Pranoto, Sarastanto Aulia; Handayani, Dewi Sri; Fandil, Fandil
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.265

Abstract

This study aims to analyze the effect of the increase in the Regional Minimum Wage (UMR) and the number of residents on the revenue of Land and Building Tax (PBB) in South Semarang District, Semarang City in 2021–2023. This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. Primary data were obtained by distributing questionnaires to 100 respondents, which were determined by random sampling techniques based on the Slovin formula. The results of the analysis show that UMR has a positive and significant effect on PBB revenue with a significance value of <0.05. Meanwhile, the number of residents does not have a significant partial effect on PBB revenue. However, simultaneously UMR and population have a significant effect on PBB revenue in South Semarang District. The coefficient of determination (Adjusted R²) shows that the independent variables are able to explain the variation in PBB revenue by a fairly high percentage. Based on these findings, it is recommended that local governments consider the dynamics of UMR in policies to increase regional tax revenue and pay attention to population growth patterns as supporting factors in the long term.
Co-Authors Fitika Andraini Handayani, Dewi Sri Heru Pranoto, Sarastanto Aulia Pranoto, Sarastanto Aulia Heru Rochmawan, Mohammad Laksono Tri