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All Journal EKONOMIS : Journal of Economics and Business Gorontalo Development Review Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Manajemen Universitas Bung Hatta Jurnal Kajian Akuntansi dan Auditing Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Siti Rahmi
Universitas Bung Hatta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, TARIF PAJAK PPH BADAN, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2022 Adhilla, Adhilla; Rahmi, Siti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Tarif Pajak Pph Badan, Ukuran Perusahaan dan Likuditas terhadap struktur modal. Objek pada penelitian ini yaitu perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder. Sampel terpilih sebanyak 27 perusahaan yang dipilih melalui kriteria menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah anaisis linear berganda dengan bantuan software SPSS. Hasil penelitian ini didapati profitabilitas dan Tarif pajak pph badan tidak berpengaruh signifikan terhadap struktur modal. Sedangkan ukuran perusahaan dan likuiditas berpengaruh secara signfikan terhadap struktur modal.
Padang City's Leading Creative Industry: Increasing Competitiveness In The Asian Market Harahap, Erni Febrina; Rahmi, Siti; Amelianda Putri, Winny; Basri Tanjung, Ranni
Gorontalo Development Review Volume 9 Nomor 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/golder.v9i1.4635

Abstract

The creative economy is often associated with small and medium-sized enterprises (SMEs), that have been important to a nation's or region's economy (Harahap et al., 2022). Both developed and developing countries' economies depend heavily on SMEs because of their contribution to the expansion of each country's gross domestic product (Harahap et al., 2020). More creative industry business units than other city districts can be found in Padang City, one of the West Sumatra Province’s cities (West Sumatera Tourism Office, 2021). Where these SMEs also absorb more labor than large-scale businesses. Increasing the competitiveness of this creative industry is needed to boost the increase in regional income and community welfare. This study aims to assess and identify the top creative industries, consider Padang City's potential and obstacles to making its creative industries more competitive, and analyze the roles of the three stakeholders in the creative industry—the community, entrepreneurs or academics, and the government. The research method uses Comparative Advantage, Analytical Hierarchy Process (AHP), and SWOT analysis.
Co-Authors Adhilla, Adhilla Amelianda Putri, Winny Basri Tanjung, Ranni Daniati Puttri Dwi Fitri Puspa Erni Febrina Harahap Fauziati, Popi Kiki Afialim Fitri Nailal Husna Neva Novianti Nor Azilah Husin Sinya Dirmayanti Suryadimal Suryadimal Yeasy Darmayanti Yeasy Darmayanti Zaitul Zaitul