Dimas Pratama Putra
Fakultas Ekonomi, Universitas Tridinanti

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Journal : Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

PENGARUH PEMBAYARAN PAJAK DAERAH TERHADAP PELAYANAN PEMERINTAH DAERAH KOTA PALEMBANG Sugiharto Sugiharto; Dimas Pratama Putra
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.890

Abstract

This research aims to determine and analayze the effect of local tax payment on government services in the city of Palembang. The research method used in this study is a qualitative descriptive wih associative problem formulation. The population used in this study were all employees in the sub- district of kertapati taken wih purvosive sampling method as many as 40 employees by filling out a questionnaire. The technique used in this research is linear regression. Based on the result of this research, regional tax payments influence local government services in the city of Palembang, this can be seen from the results of the t-test that the significance is smaller than 0.05, which means Ho is rejected and Ha is accepted. The correlation coefficient which states the closeness of the relationship are strong and positive at 0.736. With a coefficient of determination of 0.541 or 54.1 percent, the rest is influenced by other variables not examined in this research. The conclusion of this reserch states that the hypothesis which states that local tax payments influence local government services in the city of Palembang is acceptable. Keywords: Payment of Local Taxes, Local Government Services
PENGARUH ROA, DER TERHADAP NILAI PERUSAHAN SUBSEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dimas Pratama Putra; Syahyuni Syahyuni
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.980

Abstract

This study aims to determine how financial performance can affect firm value in the construction and building subsector listed on the IDX. This research is important to know how much influence the company's financial condition has during unstable world economic conditions. The method used in this research is descriptive quantitative. Collecting data used in this study by using the documentation method, namely data from financial statements listed on the IDX. The results of this study indicate that H1 is accepted so that it can be concluded that Return On Assets (ROA), Debt To Equity Ratio (DER) simultaneously have an effect on Firm Value, H2 is accepted so that Return On Assets (ROA) partially has a significant positive effect on Firm Value, and H3 is rejected so that the Debt To Equity Ratio (DER) partially does not have a significant effect on firm value in construction and building sub-sector companies listed on the IDX.Kata Kunci : ROA, DER, Firm Value