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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Akuntansi Prima
Paskah Ria Sitorus
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Paskah Ria Sitorus
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

Capital Market Issuers in Indonesia are divided into several sectors. One of them is the food and beverage sector. So far the author has not found a research focusing on food and beverage sector manufacturing companies. The method that researcher used in this study is associative quantitative research. About the collection techniques of the data are carried out by collecting financial statement documents from www.idx.co.id in the period 2015 - 2017. To analysis the data, the researcher use method like multiple linear regression, coefficient of determination, t test, F test. The sample in this study were 18 companies with data consisting of 3 years. The sample selection is done by purposive method. The results showed that the ratio of liquidity, leverage, profitability and company growth have significant effect toward dividend policy in Manufacturing Companies Sector Food and Beverage Listed on the IDX in 2015 - 2017 amounting to 45.3%. The independent variable which have a dominant influence is the leverage variable.
PENGARUH LEVERAGE, PROFITABILITAS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Verlyn Howard; Yosie Mei Four Tami Siagian; Sauh Hwee Teng; Jhon Piter; Paskah Ria Sitorus
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4989

Abstract

This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research. Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance
Pengaruh Independensi, Gaya Kepemimpinan, Etika Profesi, Dan Good Corporate Governance Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Paskah Ria Sitorus; Derwin Crivilly; Lamtiur Lidia Gultom
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10536

Abstract

Penelitian ini mempunyai maksud dalam menganalisa independensi, gaya kepemimpinan, etika profesi, dan good corporate governance terhadap kinerja auditor pada Kantor Akuntan Publik. Metode penelitian menggunakan pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini berjumlah 54 responden. Dalam pelaksanaan penelitian ini, peneliti menggunakan jenis penelitian deskriptif kuantitatif. Teknik analisa data menggunakan analisis regresi linier berganda. Simpulan dalam penelitian memperoleh independesi, gaya kepemimpinan, etika profesi, good corporate governance berpengaruh terhadap kinerja auditor pada KAP.
Co-Authors Derwin Crivilly Jhon Piter Lamtiur Lidia Gultom Teng Sauh Hwee Verlyn Howard Yosie Mei Four Tami Siagian