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All Journal Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Administrasi Sosial dan Humaniora (JASIORA) Journal of Accounting Taxing and Auditing (JATA) J-CEKI
Novalita Novalita
Universitas Mitra Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : J-CEKI

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Pengaruh Klaim INA Cbg BPJS Rawat Inap Dan Rawat Jalan Terhadap Struktur Modal Rumah Sakit Advent Bandar Lampung Hamidah Hamidah; Nur Salma; Novalita Novalita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.5677

Abstract

The purpose of this research was to know the effect of the impact of INA cbg bpjs claim and inpatient on capital structure bandar lampung adventist hospital. The data in this research is claims report data and capital structure data for 2019-2022. The method used is a descriptive method using secondary data. Based on the test results of this research, the influence of X1 and The F test results show that the Fcount value obtained is 12.551 with an Ftable value of 3.28 and a sig value. amounting to 0.000 < 0.05, then it can be concluded that inpatient and outpatient claims have an effect on capital structure, the results of the T test in this study, the calculated T value on the inpatient claim variable is 2.402 > 2.035 and the sig value is 0.022 < 0.05, so it can be The conclusion is that outpatient claims have a significant effect on capital structure, while the T-test results on the outpatient claims variable are 1.953<2.035 and the significance is 0.059>0.005, so it can be concluded that outpatient claims do not have a significant effect on capital structure. The results of the Linear Regression Analysis Test show the influence of inpatient and outpatient BPJS claims on capital structure 53,407 + 0.351X1+ 0.633X2
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2020–2023 Rara Ayu Anda Rista; Novalita Novalita; Meita Sekar Sari; Maria Septijantini Alie
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5679

Abstract

The aim of this research is to determine the effect of good corporate governance and company size on tax avoidance in property and real estate companies listed on the IDX for the 2020-2023 period. The sampling technique uses a purposive sampling technique with a multiple linear regression analysis approach. The data used in this research is secondary data obtained from financial reports of property and real estate companies for 2020-2023. The research results show that good corporate governance and company size partially influence tax avoidance. Independent commissioners have an effect on tax avoidance, audit committees have no effect on tax avoidance, company size has no effect on tax avoidance.
Co-Authors Astrid Aprica Isabella Aura Dewi Hamidah Hamidah Jahran Qaid Pratama liya erma wati Maria Septijantini Alie Meita Sekar Sari Nur Salma Pipit Novila Sari Rara Ayu Anda Rista Regina Salsabila Siti Rahmiati