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All Journal EKONOMIS : Journal of Economics and Business JRB-Jurnal Riset Bisnis
Yuli Chomsatu Samrotun
Fakultas Ekonomi, Universitas Islam Batik Surakarta
Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Return On Assets Zulfa Khusnul Armyta; Suhendro; Yuli Chomsatu Samrotun
JRB-Jurnal Riset Bisnis Vol 3 No 2 (2020): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

The main purpose of the establishment of a company is to obtain profit. In an effort to achieve these objectives, it is necessary to have a good management of financial performance so that it can achieve optimal profits. A company can be said to be able to manage financial performance well if the company is able to maintain economic conditions in any situation from its ability to meet financial obligations, is able to use its assets to make a profit, and can develop its business. In this study to measure the level of development of companies in the consumer goods industry sector using profitability ratios. One measure of profitability ratios is ROA (Return on Assets) in a company. This study aims to examine the Current Ratio, Total Asset Turn Over, Company Size and Sales Growth on Return on Assets in the consumer goods industry sector in the period 2013-2018. Sampling using purposive sampling and obtained 144 observation samples from 24 companies. Hypothesis testing is done using multiple linear regression. The results of hypothesis testing show that the Current Ratio and Firm Size variables have a significant effect on Return On Assets, while the Total Asset Turn Over and Sales Growth variables have no effect on Return On Assets.
Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal dan Umur Perusahaan terhadap Tax Avoidance Erika Rahmawati; Siti Nurlaela; Yuli Chomsatu Samrotun
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.206

Abstract

Tax avoidance is not a simple idea, but a general idea is a lack of resources and expertise. This study aims to examine and analyze profitability, leverage, firm size, capital intensity, and company age against tax avoidance. This type of research is quantitative research. The sampling method used was purposive sampling method with a sampling based on certain criteria. So that there are 13 companies that meet the sample criteria. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector, the food and beverage sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2014-2019. The data used in this study are secondary data in the form of financial statements. The analysis method used is multiple regression analysis. The results of this study indicate that the variables of profitability and firm size have an effect on tax avoidance. Meanwhile, leverage, capital intensity and company age have no effect on tax avoidance.
Co-Authors Erika Rahmawati Siti Nurlaela Suhendro Zulfa Khusnul Armyta