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All Journal Jurnal Mirai Management International Journal of Economics and Management Research Atestasi : Jurnal Ilmiah Akuntansi
Herlina Herlina
Sekolah Tinggi Ilmu Ekonomi Wira Bhakti, Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Likuiditas dan Leverage terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Herlina Herlina; Hadriana Hanafie
Jurnal Mirai Management Vol 6, No 3 (2021)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v6i3.2284

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan leverage terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Rasio keuangan likuiditas yang digunakan adalah current ratio (CR), leverage yang digunakan adalah debt to equity ratio (DER) dan rasio profitabilitas yang digunakan adalah return on equity (ROE). Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) dan sampel penelitian berjumlah 6 perusahaan farmasi yang diperoleh dengan teknik purposive sampling. Metode analisis yang digunakan adalah metode analisis regresi linear berganda yang dilakukan dengan SPSS 26. Penelitian ini menggunakan data pertahunnya pada periode 2015-2020 pada setiap variabel penelitian. Hasil penelitian ini menunjukkan bahwa variabel CR dan DER secara parsial berpengaruh positif signifikan terhadap ROE. Secara simultan variabel CR dan DER tidak berpengaruh secara bersamaan terhadap ROE. Selain itu diketahui nilai R-Square sebesar 26,6% yang berarti variabel CR dan DER belum baik menjelaskan variabel terikat pada perusahaan farmasi. Sedangkan sisanya sebesar 73,4% dipengaruhi oleh variabel lain diluar model regresi ini. Kata Kunci: current ratio; debt to equity ratio dan return on equity. Abstract This study aims to determine the effect of liquidity and leverage on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange. The financial liquidity ratio used is the current ratio (CR), the leverage used is the debt to equity ratio (DER), and the profitability ratio used is the return on equity (ROE). The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange (IDX), and the research sample consisted of 6 pharmaceutical companies obtained by purposive sampling. The analytical method is the multiple linear regression analysis method with SPSS 26. This study uses annual data from 2015-2020 on each research variable. The results of this study indicate that the variables CR and DER partially have a significant positive effect on ROE. Simultaneously, CR and DER variables have no simultaneous impact on ROE. In addition, it is known that the R-Square value is 24%, which means that the CR and DER variables have not been good at explaining the dependent variable in pharmaceutical companies. While other variables outside this regression model influence the remaining 76%. Keywords: current ratio; debt to equity ratio dan return on equity.
SAK EMKM Inventory Based Accounting Implementation Sitti Murniati; Herlina Herlina
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.95

Abstract

Inventory is a useful resource in a trading organization because it is a larger asset than current assets. As a result, the majority of the company's revenue comes from the sale of inventory goods. To avoid fraud, inventory accounting management is essential. A trading company that supplies fundamental needs for consumers to implement accountable inventory management provided the data for this article. The name of the corporation UD Barokah Putra Makassar is the subject of this study. The qualitative descriptive method is used in this paper. According to the findings of this study, UD Barokah Putra Makassar has established accountability based on inventory management, but there is still room for development in terms of providing burden sharing for entering and storing items and income.
Understanding the Internet as a Moderation of E-Filling System Implementation to Taxpayer Compliance Sitti Murniati; Fina Diana; Herlina Herlina; Lola Novita; Dzurriyyatil Izzah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.449

Abstract

This study empirically examines the Effect of E-Filling on Taxpayer Compliance and Understanding the Internet Moderating the Effect of E-Filling on Taxpayer Compliance. This research is a quantitative study that uses primary data from questionnaires to collect data. This study's population is Individual Taxpayers registered as E-Filling Taxpayers at KPP South Makassar, with as many as 29,372 taxpayers. The sampling technique used in this study was random sampling. The number of samples used was as many as 100 respondents obtained from the results of the sloven formula. The data in this study will be tested with several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity test, reliability test) classical assumption test consisting of (normality test, heteroskedasticity test, multicollinearity test) and testing of all hypotheses through Moderated Regression Analysis (MRA) analysis, partial test (t test) and determination coefficient test with the help of SPSS software version 25. The results of this study show that E-Filling has a positive and significant effect on Taxpayer Compliance, and Internet Understanding can moderate the influence of E-Filling on Taxpayer Compliance.
Effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing Decision Herlina Herlina; Sitti Murniati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.696

Abstract

This study examines the impact of the effective tax rate, tunneling incentive, and bonus method on transfer pricing decisions. This study focuses on the population of manufacturing companies in the primary and chemical industries listed on the Indonesia Stock Exchange. The period of this study is from 2018 to 2022, which includes 70 companies. The sample size consists of 11 companies selected using the purposive sampling method. The data source consists of secondary data, specifically financial reports from manufacturing companies listed on the IDX (Indonesia Stock Exchange). The time selected for data collection covers 2018 to 2022. This study uses a Panel Data regression approach. This research also uses various ways to look at the data, such as descriptive statistics, normality tests, heteroscedasticity tests, multicollinearity test, autocorrelation tests, hypothesis testing with coefficient of determination test, partial test, and simultaneous tests. The preliminary findings show that the effective tax rate positively and statistically significantly influences transfer pricing decision-making. The existence of tunneling incentives and bonus mechanisms is found to have a statistically insignificant impact on transfer pricing decisions. The bonus mechanism has an adverse and substantial effect on the decision-making process related to transfer pricing.
Co-Authors Dzurriyyatil Izzah Fina Diana Hadriana Hanafie Lola Novita Sitti Murniati