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All Journal Jurnal Wira Ekonomi Mikroskil JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmu Manajemen METHONOMIX
Sonya Enda Natasha S Pandia
Universitas Mikroskil
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Evi Juita Wailan' An; Sonya Enda Natasha S. Pandia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Sonya Enda Natasha S. Pandia; Suriani Ginting
Jurnal Ilmu Manajemen METHONOMIX Vol 3 No 2 (2020): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol3No2.pp81-92

Abstract

This research aims to determine and analyze the influence of profitability, managerial ownership, and firm size on debt policy. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis. The result of the analysis shows that simultaneously profitability, managerial ownership, and firm size have a significant effect on debt policy. Partially, profitability and managerial ownership have a significant and negative effect on debt policy. While firm size has not significant on debt policy.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, EFEKTIVITAS, DAN RISIKO TERHADAP PENGGUNAAN FINANCIAL TECHNOLOGY (FINTECH) PADA MASYARAKAT KOTA MEDAN Sonya Enda Natasha S. Pandia; Evi Juita Wailan’An
Jurnal Ilmu Manajemen METHONOMIX Vol 6 No 2 (2023): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol6No2.pp100-111

Abstract

This research aims to determine and analyze the influence of perception of ease use, effectiveness, and risk on the adoption of financial technology (Fintech) among the public of Medan city. The sampling method employed in this study is Lemeshow, and a total of 100 respondents were selected as the research sample. The data analysis method used in this research is the Partial Least Square (PLS) method, implemented with SmartPLS 3.2.9 software. The test results show that variables of perception of the use and Risk has a significant impact on Fintech Adoption, while the Effectiveness variable have no affect on use of financial technology.
Co-Authors Riny, Riny Seti Eli Larosa Suriani Ginting Suriani Ginting Syafira Ulya Firza Wailan An, Evi Juita