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Nadirsyah
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Economics, Econometrics & Finance

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The Influence of Amount Traveler's Regional Original Income Through Entertainment Tax, Hotel Tax, and Restaurant Tax Regency/City in Aceh Province Nadirsyah; Fitriyadi Firman; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.624

Abstract

This study examines the impact of sources of tourists on local revenue (PAD) through entertainment tax, hotel tax and district/ cit restaurant tax in Aceh province for the period 2013-2017. Sample was obtained using all population which are districts/cities in Aceh province as many as 92 observations. The type of data used in this research is secondary data. The findings showed that number of tourists has no effect on PAD. This is because the main source of PAD does not come from the number of tourists alone but also comes from other local revenue receipts so that the number of tourists does not directly affect PAD. On the other hand, the number of tourists affects entertainment tax, hotel tax, and restaurant tax in the districts/cities of Aceh province. A number of tourists are assumed to spend on financial satisfaction in traveling which is directly followed by spending on entertainment taxes, hotel taxes, and restaurant taxes. Furthermore, entertainment tax, hotel tax, and restaurant tax have no contribution as an intervening variable on the effect of number of tourists on PAD.
The Effect of Financial Ratio, Company Size, Previous Audit Opinion, and Auditor's Reputation on Going Concern Audit Opinion on Mining Companies Listed on the Indonesia Stock Exchange 2014-2018 Wardani, Riski Fitri; Nadirsyah; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.872

Abstract

The Objective of this research is to examine and analyze the effect of financial ratios, company size, previous year's audit opinion, and auditor's reputation on going concern audit opinions on mining companies listed on the Indonesian stock exchange in 2014-2018. A total of 15 mining companies were studied in this study. The sample selection used purposive sampling method. Data were analyzed using logistic regression. The results obtained are simultaneously, liquidity, profitability ratios, leverage ratios, company size, previous year's audit opinion and auditor's reputation affect going concern audit opinions, while partially, liquidity ratios, profitability ratios, leverage ratios, company size and auditor's reputation s have no effect on going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion.
The Influence of Amount Traveler's Regional Original Income Through Entertainment Tax, Hotel Tax, and Restaurant Tax Regency/City in Aceh Province Nadirsyah; Fitriyadi Firman; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.624

Abstract

This study examines the impact of sources of tourists on local revenue (PAD) through entertainment tax, hotel tax and district/ cit restaurant tax in Aceh province for the period 2013-2017. Sample was obtained using all population which are districts/cities in Aceh province as many as 92 observations. The type of data used in this research is secondary data. The findings showed that number of tourists has no effect on PAD. This is because the main source of PAD does not come from the number of tourists alone but also comes from other local revenue receipts so that the number of tourists does not directly affect PAD. On the other hand, the number of tourists affects entertainment tax, hotel tax, and restaurant tax in the districts/cities of Aceh province. A number of tourists are assumed to spend on financial satisfaction in traveling which is directly followed by spending on entertainment taxes, hotel taxes, and restaurant taxes. Furthermore, entertainment tax, hotel tax, and restaurant tax have no contribution as an intervening variable on the effect of number of tourists on PAD.
The Effect of Financial Ratio, Company Size, Previous Audit Opinion, and Auditor's Reputation on Going Concern Audit Opinion on Mining Companies Listed on the Indonesia Stock Exchange 2014-2018 Wardani, Riski Fitri; Nadirsyah; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.872

Abstract

The Objective of this research is to examine and analyze the effect of financial ratios, company size, previous year's audit opinion, and auditor's reputation on going concern audit opinions on mining companies listed on the Indonesian stock exchange in 2014-2018. A total of 15 mining companies were studied in this study. The sample selection used purposive sampling method. Data were analyzed using logistic regression. The results obtained are simultaneously, liquidity, profitability ratios, leverage ratios, company size, previous year's audit opinion and auditor's reputation affect going concern audit opinions, while partially, liquidity ratios, profitability ratios, leverage ratios, company size and auditor's reputation s have no effect on going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion.
Co-Authors Fitriyadi Firman Ridwan Wardani, Riski Fitri