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All Journal AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Akuntansi Trisakti
Yusnaini Yusnaini
Program StudiAkuntansi, S.T. Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The impact of financial performance to effective tax rates in banking companies on the indonesia stock exchange Yusnaini; Fitri Handayani; Latersia Gurusinga; Hermawan Sutanto
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This research aims to determine the effect of company financial performance as seen from the profitability ratio and fixed asset intensity on effective tax rates in banking companies listed on the IDX for the 2017-2021 period. The type of research used in this research is quantitative research. The population used in this research is all banking companies listed on the Indonesia Stock Exchange in the 2017-2021 period with a research sample of 25 companies. The data analysis technique used in this research is panel data analysis using the E-views version 13 program. The results of the research show that profitability has no effect on the effective tax rate, meanwhile fixed asset intensity has a positive and significant effect on the effective tax rate in banking companies listed on the IDX for the 2017-2021 period
DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS Sari Bulan Tambunan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu Dolok Saribu; Ahmad Prayudi; Dhian Rosalina; Yusnaini Yusnaini
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15604

Abstract

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.
Co-Authors Ahmad Prayudi Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Ayudia Popy Sesilia Christine Tanaka Dhian Rosalina, Dhian Dian Ramli Fitri Handayani Isnaniah Laili Khatmi Safitri Jessica Felicia Latersia Br Gurusinga Rana Fathinah Ananda Sari Bulan Tambunan Susan Jeny Sutanto, Hermawan Warsani Purnama Sari