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All Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Ekonomi dan Akuntansi
Tartila Devy
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak (Studi Kasus pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia (BEI) Periode 2018-2022) Mourine Andika Putri; Tartila Devy
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1806

Abstract

This study aims to investigate the effect of Liquidity and Leverage on Tax Aggressiveness in mining sector companies listed on the Jakarta Islamic Index 70 (JII-70) during the period 2018-2022. The research method used is a quantitative method using financial data from these companies. The study population consisted of 70 companies, with a sample of 27 companies selected using purposive sampling method. Data analysis was carried out using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with the help of the IBM SPSS 26 application. The variables tested include Tax Aggressiveness (ETR) as the dependent variable, as well as Liquidity (CR) and Leverage (DER) as independent variables. The results showed that partially, Liquidity did not have a significant effect on tax aggressiveness, with a significance value above 0.05 (0.158> 0.05). On the other hand, Leverage partially affects tax aggressiveness significantly, with a significance value below 0.05 (0.000 < 0.05). Together, Liquidity and Leverage have a significant influence on tax aggressiveness, with a significance value below 0.05 (0.002 < 0.05) and an f_count value of 6.749 > f_(table) 3.06. In addition, the R^2 analysis shows that Liquidity and Leverage together affect Tax Aggressiveness by 18.2%, while 81.1% is influenced by other factors not examined in this study.
Fenomena Financial Ditress Sebelum dan Sesudah COVID-19 : (Studi Kasus pada Perusahaan Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Indeks Saham Syariah Indonesia) Lusi Amelia Ramadhani; Tartila Devy
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1809

Abstract

Health problems caused by the COVID-19 pandemic have had a major impact on economic contraction in Indonesia. The policies set by the government to prevent the transmission of the COVID-19 virus have an impact on the financial performance of companies in Indonesia. One of the influential sectors includes the hotel, restaurant and tourism sectors which rely on the number of visitors for company operations. The aim of this research is to analyze the comparison of potential financial distress before and after COVID-19 in hotel, restaurant and tourism sector companies listed on the Indonesian Sharia Stock Index using bankruptcy analysis methods, namely the Grover, Springate and Zmijweski methods.This research uses a comparative quantitative approach, which analyzes the comparison between potential financial distress before and after COVID-19. The sample was selected using a purposive sampling method to obtain a sample of 12 companies from a total population of 35 companies in the hotel, restaurant and tourism sector. Data collection uses the documentation method with secondary data in the form of company financial reports for 2017-2022.The results of research based on analytical methods, namely the Grover, Springate and Zmijweski methods, show that there are differences in the potential for financial distress before and after COVID-19. The difference in potential financial distress is higher after COVID-19. Based on the Grover method, the average G-Score produced is -0.136<-0.02. Based on the Springate method, the resulting average S-Score is -0.017<0.862. Based on the Zmijweski method, the resulting average X-Score is -1.345 <0. So from the resulting average it can be concluded that companies in the hotel, restaurant and tourism sectors experienced differences in the potential for financial distress before and after COVID-19 because all three were below the significance value of each method.
Pengaruh Pertumbuhan Ekonomi Dan Inflasi Terhadap Tingkat Pengangguran Di Sumatera Barat Gina Permata Sari; Tartila Devy
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1650

Abstract

The purpose of this research is to determine the effect of economic growth and inflation on the unemployment rate in West Sumatra. This research is quantitative research with secondary data from the 1992-2021 observation period. In this research, the technique of data collection is the documentation method. This method is carried out using documents or research supporting data, such as data on economic growth, inflation and unemployment rates, taken from the official BPS website. The collected data were analyzed using multiple linear regression analysis with the help of SPSS 25. The research results prove that economic growth and inflation partially have no significant effect on the unemployment rate in West Sumatra between 1992 and 2021. The significance value of the economic growth variable is 0.824 greater than 0.05 and the inflation variable is 0.987 > 0.05. That is, if economic growth and inflation increase, the unemployment rate will also increase. Meanwhile, simultaneous economic growth and inflation had no effect on the unemployment rate in W Sumatra from 1992 to 2021 with a significance level of 0.960 greater than 0.05. The R2 value is 0.003, which means that the ability of the independent variables (economic growth and inflation) to explain the dependent variable (unemployment rate) is 3%. More than 97% is explained by other variables not reviewed in this research.
Pengaruh Faktor Fundamental Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Qori Afniati; Tartila Devy
ARZUSIN Vol 6 No 6 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i6.12008

Abstract

Differences in previous research findings regarding the relationship between financial ratios and firm value indicate the need for testing using more than one indicator of firm value. This study aimed to analyze the effects of activity, liquidity, profitability, and leverage on the value of manufacturing firms listed on the Indonesia Stock Exchange and included in the Jakarta Islamic Index during the 2020–2024 period. The study employed an associative quantitative approach with a panel data design. The sample was selected using purposive sampling, while secondary data were obtained from the companies’ financial statements and annual reports. Activity was measured using Inventory Turnover (ITO), liquidity using the Quick Ratio (QR), profitability using the Net Profit Margin (NPM), leverage using the Debt-to-Equity Ratio (DER), and firm value using Price-to-Book Value (PBV) and Tobin’s Q. The data were analyzed using panel data regression. The results showed that, partially, ITO, QR, NPM, and DER had no significant effect on PBV but simultaneously had a significant effect on PBV. When measured using Tobin’s Q, only NPM had a positive and significant effect (p = 0.0387), whereas ITO, QR, and DER had no significant effect. Simultaneously, the four financial ratios also had no significant effect on Tobin’s Q. These findings confirm that the effects of financial ratios on firm value differ depending on the measurement indicator and that profitability constitutes important information in assessing a firm’s prospects when firm value is measured using Tobin’s Q. This study makes a methodological contribution by reinforcing the importance of using multiple indicators of firm value and provides opportunities for future research to integrate internal company factors and broader macroeconomic conditions.
Co-Authors Adella Indah Puspita Fatma Yuliza Gina Permata Sari Ika Nanda Amalia Lusi Amelia Ramadhani Martina Martina Mourine Andika Putri Muhammad Ridwan Nurfilza Inara Qori Afniati Raisa Nurazizah Silvia Wisra Yulia Siti Aisyah