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PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Fitriana, Ita Dwi; Wijayanti, Anita; Dewi, Riana Rachmawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on the profitability. This research uses secondary data in conducting analysis. The dependent variables are profitability and independent variables, cash turnover, receivable turnover and inventory turnover. The population of this research is companies listed on the IDX in 2013-2019.The sample used in this study is 35 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) cash turnover does not have a significant effect on profitability, 2)receivable turnover does not have a significant effect on profitabilit, 3)inventory turnover has a significant effect on profitability.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Ningtyas, Debby Mustika; Suhendro, Suhendro; Wijayanti, Anita
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tax Avoidance is an effort to reduce tax but still comply with the provisions of taxation regulations, such as taking advantage of the exclusions and deductions that are allowed as well as postponing taxes that have not been regulated in the applicable tax regulations. The purpose of this study is to examine and analyze the effect of profitability, leverage, and company size on tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique used was purposive sampling and obtained a sample of 37 companies. The research data were analyzed using multiple linear regression analysis using SPSS 22. The results of this study indicate that profitability has a significant effect on Tax Avoidance. Meanwhile, leverage and company size have no significant effect on Tax Avoidance.
Co-Authors -, pujiyanti Adrian Hartanto Darma Sanputra Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati Astungkara, Agni Astuti, Partini Dwi Atmojo, Adrian Tri Atmoko, Agatha Garchia Agnes Ayu, Dian Setyaning Bunga Nur Islamiyah Chomsatu Samrotun, Yuli Dayanara, Larosa Dewi, Riana R. Dewi, Riana Rachmawati Dimas Ilham Nur Rois DJOKO KRISTIANTO Efendi, Yola Puspita Endang Masitoh, Endang Eris Tri Kurniawati Fauzie, Fany Resti Fitriana, Ita Dwi Fitriani, Nanda Alivia Fuadi Afif Gunawan, Yohanes Bambang Hary Hermawan Hendrik M.Kes Heratiana, Novita I Made Narsa Kamalrudin, Massila Kamila, Aisyah Kartika Hendra Titisari Khoirul Hanif, Abdul Wahab KINESTI, NIKEN Kristianto, Joko Lufti Ayu Ismawati Lukman Hakim M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Ni Made Darmadi Nikmatul Fajri, Rosa Ningsih, Venia Wahyu Ningsih, Venia Wahyu Ningtyas, Debby Mustika Ningtyas, Kurnia Puspita Norisa, Ismi Nugroho, Dhimas Setyo Nur Rois, Dimas Ilham Nuraini, Salma Dewi Nurlita Novianti Padmawati, Tri Pahlawan, Enggar Wahyuning Pandhadha, Raditya Waskitha Prabawati, Ambar Diah Ayu Pramono Hadi Pratiwi, Nindyah Purwoko, Agus Putrayasa, Putu Rachmawati Dewi, Riana Ratna Damayanti Ratnasari, Diana Ricatur R.N, Devi Safitri, Nadia Oktarima Salimah Salimah, Salimah Salsabila, Unik Hanifah Setiawan, Marwan Siddi, Purnama Siti Nurlaela Suhendro Suhendro Supawi Pawenang Syahryoga, Nahendha Kefamajidha Tarigan, Kaninta Agnes Melati Theresia, Endah Marianingsih Thyas, Nanda Ayu Cahyaning Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Untari Untari Valeri, Marco Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun