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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL MUTIARA AKUNTANSI Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Jurnal Ekonomi Bisnis Manajemen Prima Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education Jurnal Pengabdian Masyarakat Inovasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Jhon Lismart Benget. P.
Universitas Prima Indonesia
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Journal : Akuntansi Prima

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PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA IDX GROWTH30 Jhon Lismart Benget; Belthasar Trito Siahaan
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i2.4227

Abstract

The purpose of this study is to examine the effect company size, return on asset, return on equity and debt to equity ratio on the firm value. The population of this study is the IDX Growth 30 Index which were listed on the Indonesia Stock Exchange in 2018-2021. The results of this study indicate that simultaneously company size, return on asset, return on equity and debt to equity ratio on the firm value affect the firm value. Partially, this study show return on asset, return on equity and debt to equity ratio has a positive and significant effect on the firm value. Company size has no significant effect on the firm value.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, LAVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Novelia Handayani Saragih; Nia Angelia; Jhon Lismart Benget. P.; Merry Rusida S; Audrey M Siahaan
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4959

Abstract

Tax avoidance is one of the efforts to minimize the tax burden that is often done by companies. There are several factors that affect a company in conducting tax avoidance including, company age, profitability, leverage and company size. This study used a quantitative approach. Quantitative data regarding information about the variables studied in the form of numbers or numbers, it can be concluded that the age of the company, profitability, laverage, company size affect the tax avoidance variable simultaneously. The study selected 10 companies as samples during 2018-2021. Therefore, the number of observations obtained is 40 observations. The results of this research analysis can be concluded that company age, profitability, laverage, company size have a positive effect on tax avoidance.
PENGARUH FUNDAMENTAL BANK TERHADAP RETURN ON ASET PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2023 Thomas F Hutahaean Hutahaean; Jhon Lismart Benget; Riondi Solomon Zugia Sihombing
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5089

Abstract

The research results based on a simultaneous test (F test) state that the CAR, BOPO, LDR, NPL variables simultaneously influence the Return On Assets variable. The t test (Partial) shows that the LDR variable has a significant and significant effect on Return On Assets. Data collection technique with a sample size of 108. The value of the coefficient of determination that can be explained by the independent variable used is 0.572 or 57.2% and 42.8% can be explained by other variables. CAR does not have a significant positive influence on the ROA of banking companies listed on the IDX in 2011 - 2016. CAR does not have a positive and significant influence on ROA of banking companies in 2015 - 2023. BOPO has no positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. LDR has a positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. NPL does not have a positive influence on ROA and NPL is significant on ROA of banking companies in 2015 – 2023.The coefficient of determination (R2) is 0.572 with 57.2% influencing ROA and 42.8% being determined by other variables, such as NIM and Third Party Funds.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, LAVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saragih, Novelia Handayani; Angelia, Nia; P., Jhon Lismart Benget.; S, Merry Rusida; Siahaan, Audrey M
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4959

Abstract

Tax avoidance is one of the efforts to minimize the tax burden that is often done by companies. There are several factors that affect a company in conducting tax avoidance including, company age, profitability, leverage and company size. This study used a quantitative approach. Quantitative data regarding information about the variables studied in the form of numbers or numbers, it can be concluded that the age of the company, profitability, laverage, company size affect the tax avoidance variable simultaneously. The study selected 10 companies as samples during 2018-2021. Therefore, the number of observations obtained is 40 observations. The results of this research analysis can be concluded that company age, profitability, laverage, company size have a positive effect on tax avoidance.
Co-Authors Angelia, Nia Annisa Nauli Sinaga Aprilyani Aprilyani Audrey M Siahaan Brigitte Joyce Rimba Calvin Nico Adryan Dame Ria Rananta Saragi EVELYN EVELYN Fellyshia Gladys Claudia Gunawan, Paulus Hotma Mentalita Husin, Jessica Jessica Jessica Joseph Berlin Fernando Hutajulu Jovan Alvaro Kenny Kenny Leo, Jerry Albert Meilinda Stefani Harefa Merry Rusida S Nazli Fahada Nia Angelia Novelia Handayani Saragih Riadi Riadi Riadi Riadi Riondi Solomon Zugia Sihombing Ronald Hasudungan Rajagukguk Ronald Hasudungan Rajagukguk Ryan Timothius Tandiah S, Merry Rusida Saragih, Novelia Handayani Siahaan, Audrey M Sitanggang, Tina Novianti Sitohang, Menjadi Chenchresen Thomas F Hutahaean Hutahaean Thomas Firdaus Hutahaean Tina Novianti Sitanggang Tina Novianti Sitanggang Trito, Belthasar Siahaan Viona Avelina Yohanes Theodorus