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All Journal Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Jurnal Abdidas Jurnal Ilmiah Manajemen Ubhara JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Indonesian Management and Accounting Research Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Riset Ilmu Manajemen Bisnis dan Akuntansi Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Riset Ilmiah AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Indonesian Journal of Economics and Strategic Management Jurnal Pajak dan Analisis Ekonomi Syariah TECHNOVATE Journal of Advanced Studies in Management Jurnal Akuntansi dan Sistem Informasi
Yuniati, Triana
Universitas Bhayangkara Jakarta Raya
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Determinants of profitability in indonesia’s big banks: the role of capital structure, operational efficiency (bopo), and net profit margin (npm) during the 2020–2024 Triana Yuniati; Adi Wibowo Noor Fikri; Muhammad Richo Rianto
Enrichment : Journal of Management Vol. 15 No. 5 (2025): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i5.2406

Abstract

This study analyzes the effect of Capital Structure (Debt to Equity Ratio/DER), Operational Efficiency (BOPO), and Net Profit Margin (NPM) on Profitability (Return on Assets/ROA) of major Indonesian banks during 2020–2024. Using a quantitative approach with secondary data from the annual financial reports of banks listed on the Indonesia Stock Exchange (IDX), the research employed multiple linear regression analysis with SPSS version 29. Classical assumption tests, including normality and heteroskedasticity, confirmed that the regression model met all statistical requirements. The findings show that DER has a negative and significant effect on ROA, indicating that higher leverage reduces profitability due to increased financial burdens. BOPO also negatively and significantly affects profitability, suggesting that inefficient cost management lowers returns. Conversely, NPM has a positive and significant effect on ROA, meaning that higher profit margins improve banks’ ability to generate returns from assets. These results are consistent with capital structure and efficiency-based profitability theories. Overall, the study highlights that maintaining an optimal capital structure, enhancing operational efficiency, and improving profit margins are crucial for sustaining profitability in Indonesia’s major banking sector. Future research should include macroeconomic factors such as inflation and exchange rate fluctuations to provide a more comprehensive analysis.
Pengaruh ROA, Capital Intensity, dan Inventory Intensity terhadap Effective Tax Rate Efraim Simanungkalit; Triana Yuniati; Panata Bangar Hasioan Sianipar
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini bertujuan menganalisis pengaruh Return on Assets (ROA), Capital Intensity, dan Inventory Intensity terhadap Effective Tax Rate (ETR) pada perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 46 perusahaan dengan total 230 observasi. Penghindaran pajak diproksikan menggunakan Effective Tax Rate, sedangkan analisis dilakukan melalui regresi linear berganda dengan pendekatan Common Effect Model (CEM) menggunakan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa Return on Assets berpengaruh negatif dan signifikan terhadap Effective Tax Rate, yang mengindikasikan bahwa perusahaan dengan profitabilitas lebih tinggi cenderung melakukan penghindaran pajak. Sebaliknya, Capital Intensity dan Inventory Intensity tidak berpengaruh signifikan. Secara simultan, seluruh variabel independen berpengaruh terhadap penghindaran pajak dengan nilai adjusted R² sebesar 15,2%, sedangkan sisanya dipengaruhi faktor lain di luar model penelitian.
Pengaruh Penerapan Coretax, Kualitas Sistem Informasi Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bekasi Utara Anggi Rama Yanti; Elia Rossa; Triana Yuniati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2649

Abstract

This study aims to examine and analyze the partial and simultaneous effects of Coretax implementation, the quality of taxation information systems, and tax sanctions on individual taxpayer compliance at KPP Pratama Bekasi Utara. Employing a quantitative research design with a causal method, the population in this study covers all Individual Taxpayers registered at KPP Pratama Bekasi Utara. Based on the purposive sampling method, a research sample of 100 respondents was obtained. Primary data were collected through the distribution of questionnaire instruments using a 1-4 Likert Scale. The data analysis technique applied is multiple linear regression analysis, processed using SPSS software. The partial t-test results indicate that: (1) Coretax Implementation has a positive and significant effect on Taxpayer Compliance (t-count = 2.801; Sig. = 0.006); (2) Taxation Information System Quality has a positive and significant effect on Taxpayer Compliance (t-count = 2.557; Sig. = 0.012); and (3) Tax Sanctions have a positive and significant effect on Taxpayer Compliance (t-count = 3.339; Sig. = 0.001). Furthermore, the F-test results demonstrate that Coretax implementation, taxation information system quality, and tax sanctions simultaneously affect taxpayer compliance (F-count = 35.240; Sig. < 0.001). The Adjusted R-Square value of 0.509 indicates that 50.9% of the variation in taxpayer compliance can be explained by the three independent variables, while the remaining 49.1% is explained by other factors outside this research model.
Pengaruh Profitabilitas, Likuiditas dan Mekanisme Good Governance Perusahaan terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2022) Tania Elisabeth Limbong; David Pangaribuan; Triana Yuniati
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1217

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat “Pengaruh Profitabilitas, Likuiditas dan Mekanisme Good Governance Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria yang sudah ditetapkan, diperoleh 63 perusahaan selama 3 tahun sehingga total sampel yang digunakan adalah 189 data. Jenis data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan pada periode 2020-2022. Hipotesis ini diuji dengan menggunakan analisis statistik deskripstif, uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis yaitu uji analisis regresi berganda, uji koefisien determinasi, uji t dan uji f. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, mekanisme good governance perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan dan secara simultan profitabilitas, likuiditas dan mekanisme good governance perusahaan berpengaruh positif signifikan terhadap nilai perusahaan.
Co-Authors ACHMAD FAUZI Achmad Fauzi Achmad Fauzi Afifah Faiza Kamilah Muis Agustian Zen Aloysius Harry Mukti Aloysius Harry Mukti Amalia Putri, Rosa Anandita Arimbi Anggi Kirana Septiani Anggi Rama Yanti Anggraini, Melani Putri Annisa Zahra Mutaqin Apolonia Luto Arimbi, Anandita Ashraff Rizky Setyawan Bambang Prayogo Bambang Prayogo, Bambang Bangar Hasioan Sianipar, Panata Banjarnahor, Erliana Bergin Abisal Putra Brigita Maharani Cahyadi Husadha Caska - Cornelia Tuthiasno Putri Deby Samarta Diani Fatimah Diva Nuraulya Dody Kurniawan Efraim Simanungkalit Eka Sari Apriliyanti Elia Rossa Elia Rossa Elis Purnamaningsih Ery Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fauziah, Risyah Febrina Cahyaningtias Fikri , Adi Wibowo Noor Fitri, Nur Laela Futriwati Hanifah, Saefani Nur Heni Rohaeni Idel Eprianto Idzuha Zuhru Viraf Indira Salsabila Indrawati, Budi Juventiana Wahani Virgiyanti Kezia Laura Sitorus Lathiffah Alya Fikri Lidiya Sudrajat, Dinda Monica Limbong, Tania Elisabeth Maharani, Brigita Maidani, Maidani Manarul Hidayat Melani Putri Anggraini Mita Nurhidayah Muhammad Luthfi Muhammad Zaynuri Muis, Afifah Faiza Kamilah Musdalifah, Hani Mutaqin, Annisa Zahra Mutazam, Zidan Hoerul Nada Salsabila Narpati, Bintang Navanti, Dovina Novita Wahyu Setyawati Nurhidayah, Mita Nurrochmah, Putri Afrilia Okky Wahyu Amanda Panata Bangar Hasioan Sianipar Panata Bangar Hasion Sianipar Pangaribuan, David Putra, Christophorus Indra Wahyu Putri, Rosa Amalia Rachmat Pramukty Raden Mohamad Herdian Bhakti Raisah Nur Hotimah Rianto, Muhammad Richo Ririn Dwi Astuti rofiana adawiyah Rohmawati, Afifah Rossa, Elia Sari, Widya Permata Selviana Dwiningsih Sembiring, Rinawati Septania Indriyanti Setyawan, Ashraff Rizky Sianipar , Panata Bangar Hasioan Sianipar, Panata Bangar Hasioan Srimarta Siburian Tania Elisabeth Limbong Vernanda Dian Angelia Virgiyanti, Juventiana Wahani Wastam Wahyu Hidayat Widya Rahma Triwijayanti Wijayanti, Murti Wirawan Widjanarko Woelandari Pantjolo Giningroem, Dewi Sri Yoganingsih, Tutiek Yulianti Yulianti Yulianti Yulianti yuniar rahmawaati Zidan Hoerul Mutazam