Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENGARUH BPHTB DAN PBB TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI KEPULAUAN RIAU Yusran, Rio Rahmat; Siregar, Dian Lestari
Aksara Public Vol 1 No 3 (2017): Agustus (2017)
Publisher : EDUTECH CONSULTANT

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The city of Batam and Tanjung Pinang is one of the few districts / municipalities in Riau Islands Province that have population growth rates and rapid economic growth. The data used in this research is secondary data. The population of this study is the population of Riau Islands and the sampling technique using Purposive Sampling method. The method of analysis in this study using multiple linear regression analysis and hypothesis testing (T test, F test, and coefficient of determination). Data processing using Eviews 7 program assistance. The results showed that the Acquisition of Land and Building Rights (BPHTB) and Land Tax And Building (PBB) have a positive and significant impact on Riau Islands Regional Income (PAD) as evidenced by the result of f-statistic significance test of 0.000 <0,05. While partially Tax on Land and Building Acquisition (BPHTB) has a positive and significant effect on PAD with statistical significance value of 0.000 <from 0.05. Similarly, the Land and Building Tax (PBB) gives a positive and significant influence on the PAD shown by the significance of statistic t value of 0.000 <0.05.
PENGARUH RASIO LIKUIDITAS DAN RASIO AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Eprilia, Intan; Siregar, Dian Lestari
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Research aims to determine the influence of current ratio and total asset turnover of the company's return on asset manufacturing of food and beverage sub sectors listed on the Indonesia Stock Exchange period 2014-2018. The independent variables used in this research are current ratio and total asset turnover. The dependent variable used in this study is return on asset. The study population is 24 food and beverage companies. Sampling in this study using purposive sampling method is with predefined criteria so that acquired 11 companies that meet the criteria. The type of data used is secondary data, and the data analysis model used is multiple regression analysis. The data processing is done by using the help of the program statistics SPSS version 25 for Windows. Results in this study showed that: (1) Current ratio affects return on asset, (2) Total asset turnover has no effect on return on asset, (3) simultaneously, Current ratio and Total asset turnover affect return on Asset.