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Pengaruh Pendapatan Asli Daerah (PAD) Dana Alokasi Umum (DAU) Dana Alokasi Khusus (DAK) Terhadap Belanja Daerah (Studi Kasus Pada Kabupaten di Provinsi Jawa Tengah) Leni Sofiyani; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 4 No. 1 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.809 KB) | DOI: 10.34001/jra.v4i1.139

Abstract

This study aims to find out and analyze whether Regional Original Income, General Allocation Fund, Special Allocation Fund, affects District / City Spending in Central Java Province. The analysis method used is a quantitative method, with multiple regression testing by conducting a classical assumption test before getting the best research model. The variables in this study are Regional Original Income, General Allocation Fund, Special Allocation Fund as independent variables, while dependent variables are Regional Spending. The population is the entire city regency in Central Java Province as many as 35 regencies / cities. The data used in this study is data taken from 2016 to 2018. The data analyzed in this study is secondary data sourced from the District / City APBD Realization Report in Central Java Province obtained from the Local Government Financial Balance site on the internet (www.djpk.depkeu.go.id). From the data, then conducted a research analysis using multiple linear regression techniques with SPSS 23. The results of this study prove that The Regional Original Income has a positive impact on Regional Spending, the General Allocation Fund has no effect on Regional Spending, The Khusu Allocation Fund has a positive effect on Regional Spending.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Masyarakat di Kabupaten Jepara) Ghea Norma Gupita; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.583 KB) | DOI: 10.34001/jra.v5i1.178

Abstract

This study aims to determine the effect of tax authorities service quality, taxpayer awareness, and the effectiveness of the tax system on individual taxpayer compliance in Jepara. The object used in Jepara Regency, for the population, namely individual taxpayers registered at KPP Pratama Jepara. Whereas in selection of sample using a random sampling method with the number of samples obtained, there are 100 respondents. For data analysis method used is multiple linear regression analysis with data analysis test consisting of data quality analysis and classical assumption test. In hypothesis using the coefficient of determination test, and statistical test t. The results of this study indicate that 1) Quality of Fiskus Services does not affect taxpayer compliance. 2) Taxpayer Awareness do not affect the Complience Taxpayer. 3) The Effectiveness of the Taxation System Has a Positive and Significant Effect on Taxpayer Compliance in Jepara Regency.
Analisis Rasio Keuangan Terhadap Perubahan Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2019) Muh Kusnan Hamid; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.764 KB) | DOI: 10.34001/jra.v5i2.183

Abstract

This study aims to analyze financial ratios to changes in earnings. The rapid development of the capital market creates various opportunities or alternatives for investors. On the other hand, companies seeking funds must compete in getting funds from investors. One way for companies to raise funds is by issuing and selling their shares to investors in the stock market. In line with the formulation of the problem, the purpose of this paper is as follows to provide empirical evidence about the effect of changes in Total Asset Turnover, Deb to Equity Ratio, Net Profit Margin and Current Ratio. To predict changes in earnings in manufacturing companies for the next one year period. The target population of this study are manufacturing companies in the food and beverage industry listed on the Indonesia Stock Exchange from 2017 to 2019, with purposive sampling technique, a research sample of 34 companies in the consumer goods sector was obtained. The results of this study indicate that the Total Asset Turnover, Debt to Equity Ratio, and Curret Ratio variables do not have a major effect on changes in earnings.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Subadriyah Subadriyah; Zihanna Syafinatun Nayyiroh
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.137 KB) | DOI: 10.35313/ialj.v1i3.3524

Abstract

Abstract: The purpose of this research is to analyze the influence of size, profitability, leverage, on the disclosure of social responsibility in the annual report. Scope of this research is descriptive quantitative with the research object of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research with multiple linear regression analysis. The data used are secondary data in the form of corporate financial reports for 2017 to 2019. The population used in this study is all 68 companies in the basic industry and chemical sector in the Indonesia Stock Exchange and a sample of 13 companies was obtained. The results of this study indicate that size has a significant positive effect on CSR disclosure, profitability has a negative effect on CSR disclosure, and leverage has a significant negative effect on CSR disclosure. Keywords: Size, Leverage, Profitability, CSR Disclosure.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) subadriyah subadriyah; Ismi Tri Rahayu
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.664 KB) | DOI: 10.35313/ialj.v2i1.3589

Abstract

Abstract:. This research was conducted with the aim of knowing and testing the effect of financial ratios namely Profitability, Capital Intensity, Leverage, and Liquidity on Tax Avoidance (in Consumer Goods Industry Manufacturing Companies Listed on idx in 2016-2019). Sample determination is done using purposive sampling techniques and obtained as many as 30 companies that meet the criteria. The data used is secondary data obtained from financial statements published by the company in www.idx.co.id. The study used multiple linear regression analysis. The results of this study showed that the variables of Profitability, Capital Intensity, Leverage, and Liquidity had no significant effect on Tax Avoidance. But each variable has a coefficient that is negative. The ability of independent variables to influence dependent variables by 4.4% and the remaining 95.6% is explained by variables and beyond regression.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN SEKTOR TRANSPORTASI PERIODE 2016-2020) Ratu Ayu Dara Kusuma Arum Surya Putri; Zahwa Amelia Frishella; Laila Hidayatun Najjah; Subadriyah Subadriyah
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.2100

Abstract

This study intends to prove the effect between auditor turnover, financial distress and company size on audit delay. This type of research is descriptive research with a quantitative approach. The population used in this research is all transportation sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2016-2020. As for the determination of the sample, researchers use the purposive sampling method where, the sample obtained is based on certain criteria. From the results of research that has been carried out, it was found that the variables that affect audit delay are financial distress variables, while the other two variables, namely auditor turnover and company size, do not affect audit delay.
Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness Subadriyah Subadriyah; Izzatur Rohmatun Na’imah; Moch Aminnudin
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9232

Abstract

This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverage, return on assets (ROA) ), inventory intensity, and firm size on tax aggressiveness. This research is quantitative with secondary time series data. The sampling technique used purposive sampling technique. Data processing in this study uses Microsoft Excel and the SPSS program. the data analysis technique used is multiple regression analysis techniques, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study are the variables Leverage, ROA, and Company Size have no significant effect on tax aggressiveness, while the Inventory Intensity variable has a significant negative effect on tax aggressiveness.
Analisis Pengaruh Leverage, Profitabilitas Dan Dividen Terhadap Volatilitas Harga Saham Lu’luatuwwafiroh; Subadriyah; Siti Aliyah
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.4633

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This study aims to examine and discuss the effect of Leverage, Profitability, and Dividends on Stock Price Volatility. The population in this study are companies listed on the LQ 45 Index on the IDX in 2018-2020. This research is quantitative with secondary time series data with a sample of 22 companies. the technique of determining the sample using purposive sampling technique. The data analysis technique used is multiple regression analysis, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study state that the leverage and dividend variables have a significant negative effect on stock price volatility, while the profitability variable has no significant effect on stock price volatility. The results of the F test state that Leverage, Profitability, and Dividends simultaneously affect Stock Price Volatility
Effect Of Profitability, Leverage, Dividend Policy, And Investment Opportunity Set Value Company (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020) Annisa Windie Widyawati; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.437

Abstract

This study entitled The Effect of Profitability, Leverage, Dividend Policy, and Investment Opportunity Set on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020). And Investment Opportunity Set Against Company Value. This research is quantitative by using secondary time series data. The data collection technique in this study used purposive sampling method. Processing data in this study using Microsoft Excel and SPSS program. Data analysis techniques in this study using multiple linear regression analysis techniques, classical assumption test, hypothesis testing and descriptive statistics. The results of this study show that the variables of Profitability, Dividend Policy and Investment Opportunity Set have an effect on Firm Value, while the Leverage variable has no significant effect on Firm Value.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Safana Aulia Amri; Subadriyah Subadriyah
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1096

Abstract

This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.