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PERAN NPL TERHADAP HUBUNGAN ANTARA LDR DAN KINERJA PERUSAHAAN (STUDY EMPIRIS PADA BANK BUMN YANG TERDAFTAR DI BEI) Sari, Laynita; Tanno, Aries; Putri, Anne
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 3, No 2 (2019)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO

Terdapatnya fenomena pada tahun 2014-2016 dimana rasio ROA Bank BUMN yang terus mengalami penurunan dan tahun 2017 baru sedikit naik, fenomena selalu niknya rasio NPL Bank BUMN tahun 2014-2016 dan tahun 2017 baru mengalami sedikit penurunan serta terdapatnya research gap terhadap hasil penelitian sebelumnya merupakan alasan diangkatnya penelitian ini. Populasi dari penelitian adalah empat perusahaan bank BUMN terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah laporan keuangan semesteran dari Bank BUMN periode 2014-2017. Teknik pengambilan sample adalah seluruh laporan keuangan semesteran dari Bank BUMN. Pengolahan data menggunakan SPSS 16 dengan Moderated Regretion Analysis. Hasil dari penelitian menunjukan bahwa LDR berpengaruh negatif signifikan terhadap ROA. Hal ini ditunjukkan dengan nilai t hitung variabel LDR (X1) adalah sebesar -5.231 dengan signifikan t 0.000 (signifikan) dan koefisien regresi sebesar -0.076, ini menunjukan bahwa LDR mempunyai pengaruh negatif dan signifikan terhadap ROA. Dan Variabel NPL bukan pememoderasi antara LDR dan ROA, sehingga dapat disimpulkan bahwa variabel NPL bukanlah variabel moderating. Hal ini ditunjukkan dengan nilai t hitung sebesar 1.591 dengan signifikansi t 0.123 (tidak signifikan) dan koefisien regresi sebesar 0,023 artinya variabel NPL tidak berpengaruh terhadap LDR dan ROA.There is a phenomenon in 2014-2016 where the ROA ratio of BUMN banks continues to decline and in 2017 only slightly increases, the phenomenon is that the NPL ratio of BUMN banks in 2014-2016 and 2017 has only slightly declined as well as the existence of a research gap against the results of previous studies is the reason for the appointment of this study. The population of this study is four state-owned bank companies listed on the Indonesia Stock Exchange. The sample used was a semester financial report from BUMN Bank for the 2014-2017 period. The sampling technique is all semester financial reports from State-Owned Banks.Data processing using SPSS 16 with Moderated Regretion Analysis. The results of the study show that LDR has a significant negative effect on ROA. This is evidenced by the t-value of the variable LDR (X1) of -5,231 with a significant t of 0,000 (significant) and a regression coefficient of -0,076, this shows that LDR has a negative and significant effect on ROA. And NPL variable is not a moderator between LDR and ROA, so it can be concluded that the NPL variable is not a moderating variable. This is evidenced by the tcount of 1.591 with a significance of t 0.123 (not significant) and a regression coefficient of 0.023 meaning that the NPL variable does not affect the LDR and ROA.

PERAN NPL TERHADAP HUBUNGAN ANTARA LDR DAN KINERJA PERUSAHAAN (Study Empiris Pada Bank BUMN yang Terdaftar di BEI) Sari, Laynita; Tanno, Aries; Putri, Anne
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 3 No 2 (2019)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO SURABAYA

Â Terdapatnya fenomena pada tahun 2014-2016 dimana rasio ROA Bank BUMN yang terus mengalami penurunan dan tahun 2017 baru sedikit naik, fenomena selalu niknya rasio NPL Bank BUMN tahun 2014-2016 dan tahun 2017 baru mengalami sedikit penurunan serta terdapatnya research gap terhadap hasil penelitian sebelumnya merupakan alasan diangkatnya penelitian ini. Populasi dari penelitian adalah empat perusahaan bank BUMN terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah laporan keuangan semesteran dari Bank BUMN periode 2014-2017. Teknik pengambilan sample adalah seluruh laporan keuangan semesteran dari Bank BUMN. Pengolahan data menggunakan SPSS 16 dengan Moderated Regretion Analysis. Hasil dari penelitian menunjukan bahwa LDR berpengaruh negatif signifikan terhadap ROA. Hal ini ditunjukkan dengan nilai t hitung variabel LDR (X1) adalah sebesar -5.231 dengan signifikan t 0.000 (signifikan) dan koefisien regresi sebesar -0.076, ini menunjukan bahwa LDR mempunyai pengaruh negatif dan signifikan terhadap ROA. Dan Variabel NPL bukan pememoderasi antara LDR dan ROA, sehingga dapat disimpulkan bahwa variabel NPL bukanlah variabel moderating. Hal ini ditunjukkan dengan nilai t hitung sebesar 1.591 dengan signifikansi t 0.123 (tidak signifikan) dan koefisien regresi sebesar 0,023 artinya variabel NPL tidak berpengaruh terhadap LDR dan ROA.There is a phenomenon in 2014-2016 where the ROA ratio of BUMN banks continues to decline and in 2017 only slightly increases, the phenomenon is that the NPL ratio of BUMN banks in 2014-2016 and 2017 has only slightly declined as well as the existence of a research gap against the results of previous studies is the reason for the appointment of this study. The population of this study is four state-owned bank companies listed on the Indonesia Stock Exchange. The sample used was a semester financial report from BUMN Bank for the 2014-2017 period. The sampling technique is all semester financial reports from State-Owned Banks.Data processing using SPSS 16 with Moderated Regretion Analysis. The results of the study show that LDR has a significant negative effect on ROA. This is evidenced by the t-value of the variable LDR (X1) of -5,231 with a significant t of 0,000 (significant) and a regression coefficient of -0,076, this shows that LDR has a negative and significant effect on ROA. And NPL variable is not a moderator between LDR and ROA, so it can be concluded that the NPL variable is not a moderating variable. This is evidenced by the tcount of 1.591 with a significance of t 0.123 (not significant) and a regression coefficient of 0.023 meaning that the NPL variable does not affect the LDR and ROA.

PERAN NPL TERHADAP HUBUNGAN ANTARA LDR DAN KINERJA PERUSAHAAN (Study Empiris Pada Bank BUMN yang Terdaftar di BEI) Sari, Laynita; Tanno, Aries; Putri, Anne
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 3 No 2 (2019)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO SURABAYA

Â Terdapatnya fenomena pada tahun 2014-2016 dimana rasio ROA Bank BUMN yang terus mengalami penurunan dan tahun 2017 baru sedikit naik, fenomena selalu niknya rasio NPL Bank BUMN tahun 2014-2016 dan tahun 2017 baru mengalami sedikit penurunan serta terdapatnya research gap terhadap hasil penelitian sebelumnya merupakan alasan diangkatnya penelitian ini. Populasi dari penelitian adalah empat perusahaan bank BUMN terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah laporan keuangan semesteran dari Bank BUMN periode 2014-2017. Teknik pengambilan sample adalah seluruh laporan keuangan semesteran dari Bank BUMN. Pengolahan data menggunakan SPSS 16 dengan Moderated Regretion Analysis. Hasil dari penelitian menunjukan bahwa LDR berpengaruh negatif signifikan terhadap ROA. Hal ini ditunjukkan dengan nilai t hitung variabel LDR (X1) adalah sebesar -5.231 dengan signifikan t 0.000 (signifikan) dan koefisien regresi sebesar -0.076, ini menunjukan bahwa LDR mempunyai pengaruh negatif dan signifikan terhadap ROA. Dan Variabel NPL bukan pememoderasi antara LDR dan ROA, sehingga dapat disimpulkan bahwa variabel NPL bukanlah variabel moderating. Hal ini ditunjukkan dengan nilai t hitung sebesar 1.591 dengan signifikansi t 0.123 (tidak signifikan) dan koefisien regresi sebesar 0,023 artinya variabel NPL tidak berpengaruh terhadap LDR dan ROA.There is a phenomenon in 2014-2016 where the ROA ratio of BUMN banks continues to decline and in 2017 only slightly increases, the phenomenon is that the NPL ratio of BUMN banks in 2014-2016 and 2017 has only slightly declined as well as the existence of a research gap against the results of previous studies is the reason for the appointment of this study. The population of this study is four state-owned bank companies listed on the Indonesia Stock Exchange. The sample used was a semester financial report from BUMN Bank for the 2014-2017 period. The sampling technique is all semester financial reports from State-Owned Banks.Data processing using SPSS 16 with Moderated Regretion Analysis. The results of the study show that LDR has a significant negative effect on ROA. This is evidenced by the t-value of the variable LDR (X1) of -5,231 with a significant t of 0,000 (significant) and a regression coefficient of -0,076, this shows that LDR has a negative and significant effect on ROA. And NPL variable is not a moderator between LDR and ROA, so it can be concluded that the NPL variable is not a moderating variable. This is evidenced by the tcount of 1.591 with a significance of t 0.123 (not significant) and a regression coefficient of 0.023 meaning that the NPL variable does not affect the LDR and ROA.

PERBANDINGAN ZAKAT DAN PAJAK (IMPLEMENTASI RELIGIUSITAS ZAKAT DALAM PERPAJAKAN SEBAGAI UPAYA MENCEGAH TAX AVOIDANCE) Anne Putri; Aries Tanno
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Tax tax avoidance is a major problem faced by many countries. The government imposed sanctions clear to its citizens to ensure the implementation of tax payments. Unlike taxes which have clear and firm sanctions, lack of supervision and sanction the payment of zakat does not preclude the public to carry out their zakat obligation.Zakat and tax is a compulsory payment without any contra directly to the payer. The payment of zakat and taxes can be used to improve the welfare of the community. In general zakat equal to the zakat tax. Some experts said that charity is "islamic taxation" (Hafez, 2011).This study aimed to compare the concepts and principles between zakat and taxes. This study addresses the issue religiutas in the concept of Islam that exists in zakat and associates it with tax issues. Comparisons are made of the various aspects: legal, economic, social, ethical and spiritual. The implications are expected is that the principles can be applied zakat taxation so that it can be used as an alternative in reducing or preventing the tax avoidance problem that occurred.

Determinan Kepatuhan Wajib Pajak Sektor Telekomunikasi Usaha Kecil Menengah di Sumatera Barat Angga Pebri Ardimis; Aries Tanno
Jurnal Ecogen Vol 4, No 4 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i4.12421

This study aims to identify the factors that influence the compliance of MSME taxpayers in the telecommunications sector in West Sumatra. In particular, this study seeks to empirically examine the effect of tax rates, socialization, tax sanctions, and understanding of taxation on the level of taxpayer compliance. This research is quantitative, sourced from primary data obtained from taxpayers of SMEs in the Telecommunication Sector in West Sumatra. The sample of this study consisted of 40 compulsory people. This study found that tax sanctions and understanding of taxation have a positive effect on taxpayer compliance. Meanwhile, tax rates and socialization do not affect the level of compliance. Regardless of the applicable tax rate, taxpayers will automatically pay taxes at whatever tax rate level is following their income. In contrast, the socialization carried out is still classified as having a short duration, so that it is difficult for respondents to pay taxes. Understand socialization. Practically this research can contribute to the preparation of regulations regarding the calculation and collection of value-added tax and income tax on income in connection with the sale of credit, starter packs, tokens, and vouchers; it is necessary to review the regulations issued and effective in a short period so that taxpayers have not fully understood the socialization of this policy.

Pengaruh Media Sosial Sebagai Sumber Informasi Dalam Pengambilan Keputusan Investor Berinvestasi, Latar Belakang Pendidikan dan Penghasilan Sebagai Variabel Kontrol Harry Hidayat Kamil; Aries Tanno
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.568

This research is about the influence of social media in Indonesia on investment decision making.Today's social media has grown rapidly and become a source of information by investors.The emergence of corporate social media, investment company social media and stock analyst social media provides investors with diverse information.This study looks at how information dissemination, interactions on social media can affect information asymmetry in investment decision making.This study uses primary data by distributing questionnaires on social media (investment groups, hashtags #shares, #investment and #investment stocks), then 150 samples are taken using purposive sampling method.The result of this research is that the social media of investment companies and stock analysts can reduce information asymmetry in making investment decisions.In contrast to corporate social media, although it can reduce information asymmetry, it does not affect investment decisions.

The Effect of Corporate Governance Mechanism, Company Size, Financial Performance, and Environmental Performance On Islamic Social Reporting Disclosure Annisa Cempaka Devi; Aries Tanno; Fauzan Misra
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.337

The purpose of this study was to determine the effect of the size of the board of commissioners, the independence of the board of commissioners, the audit committee, managerial ownership, institutional ownership, company size, profitability, and environmental performance on the disclosure of Islamic social reporting in companies listed on the Indonesian Sharia Stock Index. The population of this study consisted of all companies listed on the Indonesian Sharia Stock Index in the period 2014 – 2019. The total sample used in this study was 60 companies. Then, the data were tested using the multiple regression method. The results showed that the size of the board of commissioners, audit committee, firm size, profitability affect the disclosure of Islamic social reporting, while the independent variables of the board of commissioners, managerial ownership, institutional ownership, and environmental performance do not affect the disclosure of Islamic social reporting.

Analisis Perbandingan Kinerja Keuangan Perusahaan dan Nilai Perusahaan Antara Pra Tax Amnesty dengan Pasca Tax Amnesty di Indonesia Nila Gemala; Aries Tanno; Rahmat Kurniawan
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.464

Tax amnesty has an impact on economic growth that can have an impact on financial performance and company value. This study was conducted to empirically test the differences in company financial performance and firm value between the pre-tax amnesty and post-tax amnesty periods. The companies used as samples are 178 companies that participate in the tax amnesty listed on the IDX. The period used is 2013-2015 for pre-tax amnesty and 2016-2018 for post-tax amnesty. Hypothesis testing using SPSS version 26 with ANCOVA analysis. The results of the study prove: 1) The company's financial performance does not have a significant difference between pre-tax amnesty and post-tax amnesty from the leverage ratio, liquidity ratio, and activity ratio, while the profitability ratio has a significant difference and experienced a decline in the company's financial performance in the post-tax amnesty. 2) Firm value has a significant difference between pre-tax amnesty and post-tax amnesty and has decreased firm value in post-tax amnesty 3) Firm size has a relationship with CR, DER, and Tobins-Q in seeing the effect of firm performance and firm value on tax amnesty, 4) Industry type has a relationship with CR, TATO, and Tobins-Q in seeing the effect of company performance and company value on tax amnesty.

PENGARUH JOB DESCRIPTION, KOMPETENSI, DAN KOMPENSASI TERHADAP KINERJA APARATUR SIPIL NEGARA INSPEKTORAT KOTA BUKITTINGGI Aprileny Aprileny; Anne Putri; Aries Tanno
JURNAL MANAJEMEN, ORGANISASI DAN BISNIS (JMOB) Vol 1, No 2 (2021): JMOB (Juni 2021)
Publisher : Pascasarjana Universitas Riau Kepulauan

The purpose of this study was to see the effect of job description, competence, and compensation on the performance of the State Civil Apparatus at the Bukittinggi City Inspectorate. This type of research is descriptive quantitative with the population is all employees of the ASN Inspectorate of the city of Bukittinggi, in order to obtain a sample of 37 people with a sampling technique. Primary data sources by distributing questionnaires according to the criteria. The data analysis technique used is to test the validity and reliability with Smart-PLS software, then descriptive analysis is carried out to see the level of achievement of the respondents (TCR). The results showed that 1) Job description had a positive and insignificant effect on the performance of the State Civil Apparatus Inspectorate of Bukittinggi city. 2) Competence has a positive and significant effect on the performance of the State Civil Apparatus Inspectorate of Bukittinggi city. This means that the higher the competence of the employee, the better the performance will be. 3) Compensation has a positive and insignificant effect on the performance of the State Civil Apparatus Inspectorate of Bukittinggi.

Preferensi Risiko dalam Memoderasi Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Karina Elsani; Aries Tanno
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1398

Indonesia as a developing country needs to increase the country's economic growth so that it can be on par with other countries. To make it happen, the State of Indonesia requires a sizable source of funds. As quoted from the official website of the Ministry of Finance, it is stated that the MSME sector has a very large contribution to the national economy and has a significant role in tax revenue. This study aims to examine the effect of understanding tax regulations, tax sanctions and taxpayer awareness on taxpayer compliance with risk preference as a moderating variable. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The research sample is the taxpayers of MSME (Micro, Small and Medium Enterprises) registered at the Tax Service Office (TSO) Pratama Padang Dua as much as 99 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 7.0. The results of this study indicate that understanding of tax regulations has a significant negative effect on taxpayer compliance, while tax sanctions have a positive and insignificant effect on taxpayer compliance and taxpayer awareness has a significant positive effect on taxpayer compliance. Besides that, risk preferences cannot moderate the effect of understanding tax regulations on taxpayer compliance. Meanwhile risk preferences are able to moderate the effect of tax sanctions on taxpayer compliance and risk preferences cannot moderate the effect of taxpayer awareness on taxpayer compliance. Keywords: Risk Preference; Tax Sanctions; Taxpayer Awareness; Taxpayer Compliance; Understanding of Tax Regulations

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