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All Journal ProBisnis : Jurnal Manajemen Eduvest - Journal of Universal Studies
Susanti Usman
Gunadarma University
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences

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Regional Financial Ratio Analysis in Pemalang Regency For the 2016-2020 Financial Year Dana Yuliana; Susanti Usman
Eduvest - Journal of Universal Studies Vol. 2 No. 4 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2420.636 KB) | DOI: 10.59188/eduvest.v2i4.407

Abstract

This study aims to determine regional financial performance based on the ratio of fiscal decentralization, regional financial independence ratio, effectiveness ratio, regional financial efficiency ratio, compatibility ratio, and growth ratio in Pemalang Regency for the 2016-2020 fiscal year. The method in this research is descriptive quantitative. The data used in the form of secondary data in the form of an annual report on budget realization from the official website of the Pemalang Regency government. The results of this study are the ratio of the degree of fiscal decentralization is included in the very good category, the independence ratio is included in the delegative category, the effectiveness ratio is included in the effective category, the efficiency ratio is included in the efficiency category, the compatibility ratio of the results of the realization is more optimized for routine capital expenditure purposes, and The result of the percentage growth ratio of the Pemalang Regency government prioritizes its regional expenditures for operating expenses compared to its capital expenditures. The performance of local financial management in Pemalang Regency based on financial ratio analysis is quite good, in managing PAD it is effective and efficient, and the level of regional independence is good.
Effect of Female Board of Commissioners, Managerial Ownership and Debt Policy on Tax Aggressiveness Indah Oktari Wijayanti; Susanti Usman; Ratih Juwita; Erna Kustyarini; Ayatullah Al Quddus
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.305

Abstract

The purpose of this article is to analyze the influence of female commissioners, managerial ownership and debt policy on tax aggressiveness. This article is based on agency theory, namely to understand the relationship between variables. The object of this article is a mining sector company, the Coal subsector on the Indonesian Stock Exchange (BEI) is used as a research object. The sample used was 15 companies during 2016-2018. The method used in sampling is purposive sampling. Data analysis uses classical assumption tests and hypothesis testing using the multiple linear regression method. The results of the research show that Women's Board of Commissioners, Managerial Ownership and Debt Policy have no influence on Tax Aggressiveness. The control variable measurement of leverage has a significant relationship to tax aggressiveness and measurements of company age, company size and probability do not have a significant relationship to Tax Aggressiveness.
Co-Authors Ayatullah Al Quddus Dana Yuliana Erna Kustyarini Ratih Juwita, Ratih Wijayanti, Indah Oktari