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Sapto Bayu Aji
politeknik ykpn
Education Social Sciences

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Journal : Measurement : Jurnal Akuntansi

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LIKUIDITAS, KREDIT MACET DAN KINERJA KEUANGAN BPRS DI INDONESIA Sapto Bayu Aji
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4731

Abstract

This study aims to determine the effect of Liquidity and Bad Credit on Financial Performance in BPRS companies registered with the OJK for the 2016-2020 period. Liquidity is proxied by Cash Ratio (CR) and Bad Loans is proxied by Non-Performing Loan (NPL), while Financial Performance is proxied by Return On Equity (ROE), Financing to Deposit Ratio (FDR) and Minimum Capital Adequacy Requirement (KPMM).This research is a causative research. The population in this study are BPRS companies registered with the OJK with a total of 173 companies. The sample selection used a purposive sampling technique and the research sample obtained was 68 BPR Syariah. The data in this study are secondary data obtained from the Financial Services Authority (OJK) and the website official of the company concerned. The data analysis used was descriptive analysis followed by requirements testing including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data using multiple linear regression analysis.The results showed that the liquidity ratio (Cash Ratio) and Bad Credit (Non-Performing Loan) partially had no significant effect on the financial performance of Return On Equity (ROE), Financing to Deposit Ratio (FDR) and Minimum Capital Adequacy Requirement (KPMM), while ratio of Non-Performing Loans (NPL)at Sharia BPRs registered with the Financial Services Authority (OJK) in the 2016-2020 period.
Pengetahuan Pajak, Pelayanan Pajak, Sanksi Pajak,Kesadaran Wajib Pajak, Dan Sosialisasi Pajak Dan Kepatuhan Pembayaran Pajak Bumi Dan Bangunan Sapto Bayu Aji; Budhi Purwantoro Jati; Budi Asmarawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6297

Abstract

This study aims to determine and analyse the effect of tax knowledge, tax services, tax sanctions, and taxpayer awareness on taxpayer compliance in paying land and building tax. The object of research is land and building taxpayers in the Special Region of Yogyakarta. The sample in this method uses purposive sampling. The research uses quantitative data methods obtained by distributing research questionnaires directly to 120 respondents as Land and Building Taxpayers. The test results show that tax knowledge, tax services, tax sanctions, and taxpayer awareness have no effect on taxpayer compliance in land and building tax payments. While tax socialisation affects taxpayer compliance in the payment of land and building tax.
Co-Authors Budhi Purwantoro Jati Budi Asmarawati