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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Rr Tjahjaning Poerwati
UNIVERSITAS STIKUBANK (UNISBANK) SEMARANG
Humanities Social Sciences

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Pengaruh Pendapatan, Jumlah Nasabah, Dan Suku Bunga Terhadap Penyaluran Kredit Pada Pt. Pegadaian (Persero) Cabang Semarang Di Masa Pandemi Covid 19 Safitri Maharani; Rr Tjahjaning Poerwati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.36107

Abstract

This study aims to analyze the effect of income, number of customers, and interest rates on credit distribution of PT.  Pegadaian (Persero) Semarang branch in 2018-2020.  The sample of this study was determined by purposive sampling method based on the first criteria of PT.  Pegadaian (Persero) Semarang branch in 2018-2020, the two PT.  Pegadaian (Persero) Semarang branch with increased distribution in 2015-2019, and the three PT.  Pegadaian (Persero) Semarang branch which has the necessary data in full to support the research being carried out such as: Income, Number of Customers, Interest Rates, and also Credit Distribution data, so that a sample of 48 outlets of PT.  Pegadaian (Persero) Semarang branch.  This research uses multiple linear regression model.  The results of this study conclude that income has a significant effect on Credit Disbursement.  The number of customers has no significant effect on Credit Disbursement, and interest rates have a significant effect on Credit Disbursement.
Pengaruh Intensitas Modal, Pertumbuhan Penjualan Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 – 2020) Vidella Anisa Firdaus; Rr Tjahjaning Poerwati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38009

Abstract

This study aims to examine the effect of capital intensity, sales growth and executive compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. Determine the number of samples using the purposive sampling method in order to obtain 44 companies. The method used is panel data regression with a fixed effect model (FEM). The results showed that capital intensity had a significant positive effect on tax avoidance. Whereas sales growth and executive compensation have no effect on tax avoidance.
Co-Authors Safitri Maharani Vidella Anisa Firdaus