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All Journal Balance Vocation Accounting Journal Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Nursimah Dara
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ANALISIS CASH TURNOVER, RECEIVABLE TURNOVER, INVENTORY TURNOVER DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Samino Hendrianto; Nursimah Dara
Balance Vocation Accounting Journal Vol 2, No 2 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.074 KB) | DOI: 10.31000/bvaj.v2i2.1606

Abstract

This study aims to examined analysis cash ratio, debt to equity ratio, return on asset, and the effect on dividend payout ratio in mining companies that registered at Indonesian Stock Exchange (IDX) with period observation 2014-2015. Sample techniques used purposive sampling so obtained the sample of the as many as 45 companies. Technique the analysis used in this research was multiple regression. This result showed that variable Cash Turnover had a negative  significant effect to Profitability, Receivable turnover, Inventory Turnover has a positive and significant effect to Profitability. Keywords: Cash Turnover, Receivable turnover, Inventory Turnover, Profitability  ABSTRAKPenelitian ini merupakan studi empiris untuk menguji analisis cash ratio, debt to equity ratio, return on asset, dan pengaruhnya terhadap dividend payout ratio pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2014-2015. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 45 perusahaan.  Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel Cash Turnover, berpengaruh negative dan signifikan terhadap Profitability, sedangkan variabel Receivable Turnover dan , Inventory Turnover berpengaruh positif dan signifikan terhadap Profitability. Kata kunci: Cash Turnover, Receivable Turnover, Inventory Turnover, Profitability
ANALISIS DEBT TO EQUITY RATIO, KEPEMILIKAN SAHAM, DEWAN KOMISARIS INDEPENDEN DAN PENGARUHNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Samino Hendrianto; Nursimah Dara; Isrok Isrok
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 1 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i1.4405

Abstract

Penelitian ini untuk menguji analisis debt equity ratio, kepemilikan saham, dan dewan komisaris independen terhadap pengungkapan tanggung jawab sosial pada Perusahaan Makanan dan Minuman, yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 8 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel debt equity ratio dan kepemilikan saham berpengaruh negatif dan signifikan terhadap pengungkapan tanggung jawab sosial, sedangkan variabel dewan komisaris independen berpengaruh positif dan signifikan terhadap terhadap pengungkapan tanggung jawab sosial. Kata kunci: Pengungkapan Tanggung Jawab Sosial, Debt To Equity Ratio, Kepemilikan Saham, Dewan Komisaris Independen
Pengaruh Transfer Pricing, Good Corporate Governance, Growth Opportunity Terhadap Agresivitas Pajak dengan Corporate Social Responsibility Sebagai Variabel Moderasi: Penelitian Samino Hendrianto; Nursimah Dara; Masturo
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2368

Abstract

This study aims to determine the influence of transfer pricing, good corporate governance (GCG), and growth opportunity on tax aggressiveness with corporate social responsibility as a moderation variable in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used was descriptive quantitative with secondary data in the form of financial statements and sustainability reports from 10 companies taken through purposive sampling from a population of 95 companies. The data analysis method in this study is assisted by using Microsoft Office Excel and statistical software, namely Eviews 12. The research method used in this analysis is the common effect model. The results of the analysis show that transfer pricing has an effect on tax aggressiveness, while good corporate governance and growth opportunities have no effect on tax aggressiveness. Corporate Social Responsibility can moderate transfer pricing against tax aggressiveness. However, corporate social responsibility cannot moderate good corporate governance and growth opportunities against tax aggressiveness.
Co-Authors Isrok Isrok Masturo Samino Hendrianto Samino Hendrianto