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All Journal Ilomata International Journal of Tax and Accounting International Journal of Trends in Accounting Research International Journal of Trends in Accounting Research
Supitriyani
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Liquidity, Leverage and Company Size on Profitability Supitriyani; Khairul Azwar; Siti Rahmayani Siregar; Astuti Astuti; Elly Susanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this research are to determine the description of liquidity, leverage, company size and profitability and than description of the effect of liquidity, leverage, and company size on the profitability at company Sub Sector Hotel, Restaurant, and Tourism Listed in BEI either simultaneously or partially. This research uses descriptive qualitative and quantitative. This research found the results that liquidity, company size, and profitability increased, while average leverage tended to decrease. Either simultaneously, liquidity, leverage, and company size has positive and not significant effect on profitability. T-test results that liquidity has a positive and not significant effect, results that leverage have a negative and not significant, results that company size has a positive and significant effect on profitability. liquidity, leverage, and company size able to explain most of profiability in Companies Sub Sector Hotel, Restaurant, and Tourism.
The Implementation of Springate, Altman, Grover and Zmijewski Models in Measuring Financial Distress Supitriyani; Astuti; Khairul Azwar
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Companies that have improved company performance will have good prospects in the future. In addition, the company also needs some good strategy and planning to stay afloat in running its business. One of the strategies carried out by the company is to avoid the occurrence of a level of financial difficulties (financial distress). The goal of the study was to determine bankruptcy predictions and find out the most accurate methods for measuring bankruptcy among Springate, Altman, Grover and Zmijewski models. The data collection techniques used are documentation techniques while the data analysis techniques used are qualitative descriptive analysis techniques and comparative analysis techniques. The results showed that there was a predictive difference between Springate, Altman, Grover and Zmijewski models in predicting bankruptcy (financial distress). The Altman model is the most accurate prediction model in predicting bankruptcy with the highest degree of accuracy which then continued the Springate model, Grover model and finally the Zmijewski model. The renewal of previous research is to use four methods of predicting bankruptcy at once, different research objects and times from previous researchers
Determinants of Liquidity, Profitability, Debt Policy, and Dividend Policy towards The Recovery of Sharia Stock Company Value Musa Fernando Silaen; Supitriyani
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to find out the picture of liquidity, profitability, debt policy, dividend policy and company value, as well as to determine the determination between liquidity, profitability, debt policy, dividend policy in recovering company value both simultaneously and partially. This research uses qualitative descriptive analysis methods as well as quantitative descriptive analysis. Hypothesis test with simultaneous test (Test F), the results were obtained that liquidity, profitability, debt policy and dividend policy have a significant effect on the company's value in the Jakarta Islamic Index Company. Hypothesis test with partial test (Test t), it was obtained that liquidity and debt policy have an insignificant effect on company value, while profitability and dividend policy have an effect and significantly affect the company's value on the Jakarta Islamic Index. Companies should be able to pay attention to the company's ability to generate profits and optimize the use of external financing (debt management) and the company should be more optimal in distributing profits to shareholders or saving profits owned to invest them in the future. In addition, companies should also better understand business conditions such as the company's strengths and opportunities to make a profit and be able to increase the value of the company in the future.
The Effect of Liquidity, Leverage and Company Size on Profitability Supitriyani; Khairul Azwar; Siti Rahmayani Siregar; Astuti Astuti; Elly Susanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this research are to determine the description of liquidity, leverage, company size and profitability and than description of the effect of liquidity, leverage, and company size on the profitability at company Sub Sector Hotel, Restaurant, and Tourism Listed in BEI either simultaneously or partially. This research uses descriptive qualitative and quantitative. This research found the results that liquidity, company size, and profitability increased, while average leverage tended to decrease. Either simultaneously, liquidity, leverage, and company size has positive and not significant effect on profitability. T-test results that liquidity has a positive and not significant effect, results that leverage have a negative and not significant, results that company size has a positive and significant effect on profitability. liquidity, leverage, and company size able to explain most of profiability in Companies Sub Sector Hotel, Restaurant, and Tourism.
Financial Performance as a Mediation of Tax Avoidance Determinants in LQ45 Companies on the Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Supitriyani
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.896

Abstract

Taxes are the main source of revenue in the State Budget (APBN) which accounted for 73% of all state revenue in 2019. Taxes have such an important role in sustaining the continuity of government and development. However, realized tax receipts never reached the target level between 2009 and 2020.This is because there are companies that carry out tax avoidance actions. The purpose of this study is to specifically analyze the variables that affect tax evasion in the LQ45 index companies of the Indonesian Stock Exchange. This research was conducted during the period 2017 –2022. The sampling technique used in this study is purposive sampling, in which criteria are determined based on the variables studied. The data analysis technique used is multiple simple linear regression analysis and a residual test for moderating variables. The F-test results show that institutional ownership, sales growth and Ln_total assets have a positive and insignificant effect on tax evasion. T-test results show that institutional ownership and sales growth have a negative and insignificant effect on tax evasion. However, Ln-Total_Asset has a negative and significant effect on tax evasion.
Co-Authors Astuti Astuti Astuti Elly Susanti Elly Susanti Khairul Azwar Musa Fernando Silaen Siti Rahmayani Siregar