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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business IKRA-ITH EKONOMIKA eCo-Buss International Journal of Marketing and Human Resource Research Acman: Accounting and Management Journal Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Jurnal Digitalisasi Akuntansi Journal of Accounting Inaba Inaba of Community Services Journal
Wajib Ginting
Universitas Indonesia Membangun
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences

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Journal : Journal of Accounting Inaba

 1 
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSETS TURN OVER ON RETURN ON EQUITY WITH COMPANY SIZE AS A MODERATION VARIABLE: Studies in Automotive and Components Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2020 Period Zannati, Nurul Izmi Aulia; Ginting, Wajib
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.129

Abstract

This study aims to examine the Current Ratio, Debt to Equity Ratio and Total Assets Turn Over to the Return On Equity with Firm Size as a Moderating Variable (Case Study on the Automotive and Components Sub-Sector listed on the Indonesia Stock Exchange in 2013-2020. The object of this research is Effect of Current Ratio, Debt to Equity Ratio and Total Assets Turn Over as Independent Variables, Return On Equity as Dependent Variables, and Firm Size as Moderating Variables. Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity.Based on the results of the research on the t test, the Current Ratio has no effect on the Return On Equity of 1,825 < 1,681. Debt to Equity Ratio has no effect on the Return On Equity -6.579 < 1,681. Total Assets Turn Over has a affects on the Return On Equity 3,700 > 1,681. Firm size can moderate the effect of the Current Ratio on the Return On Equity of 1,815 > 1,681 with a significance level of 0,077 > 0,05. Firm size can moderate the effect of Debt to Equity Ratio on the Return On Equity of 6,559 > 1,661with a significance level of 0,000 > 0,05. Firm size cannot moderate the effect of Total Assets Turn Over on Return On Equity --2,924<1,661 with a significance level of 0,006 < 0,05. Based on the research of the f test, Current Ratio, Debt to Equity Ratio and Total Assets Turn Over simultaneously or together have a significant influence on the Return On Equity of 29,499 > 2.816. Current Ratio, Debt to Equity Ratio, and Total Assets Turn Over with Firm Size simultaneously or together have a significant influence on the Return On Equity of 39,150 > 2,330.
THE EFFECT OF MOTOR VEHICLE TAXPAYER KNOWLEDGE, TAX PAYMENT SYSTEM (E-SAMSAT) AND TAXPAYER AWARENESS ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN THE CITY OF BANDUNG Fauziah, Yulistia Resti; Ginting, Wajib
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.130

Abstract

This study aims to find out how the Effect of Tax Knowledge, Tax Sanctions and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes in Cimaung District, Bandung Regency. The method in this study is a quantitative method through a descriptive and verification approach. The population in this study were registered taxpayers in Cimaung District, Bandung Regency, amounting to 29,090 registered SPPT and using a random sample of 100 respondents obtained using the slovin formula. Data analysis in this study used descriptive analysis, classical assumption test, multiple linear regression test, correlation coefficient test, coefficient of determination test and hypothesis testing either partially (t test) or simultaneously (F test). Data processing using SPSS version 26.0 application. The results showed that in testing the hypothesis (t test), that Tax Knowledge had no effect on Taxpayer Compliance. significance > 0.05. Tax sanctions partially have a significant effect on taxpayer compliance with a regression coefficient of 3.093 > 1.985 and a significance value of 0.003 which indicates that the significance level is <0.05. Taxpayer awareness partially has a significant effect on taxpayer compliance with a regression coefficient of 3.509 > 1.985 and a significance value of 0.001 which indicates that the significance level is < 0.05.
Co-Authors Aisyah Ananda Putri Angelawati, Veronica Tria Anggraeni, Imas Dessy Rosmawati Dinny Nuari Nurlita Rochaendi Erikson Situmorang Fatikhah, Ananta Allahysyach Fauziah, Yulistia Resti Ferry Kosadi Hamdani, Deni Kamilah, Salwa Koswara, Natasya Insani Majid Lisna Sari Muhtarudin Muhtarudin Nadhir, Maziyyah Octaviany, Siska Parwati, Shifa Putra, Raihan Cipta Permana Rifka Loka, Yolana Vina Merliana Yourinda, Annisa Zannati, Nurul Izmi Aulia