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Pengaruh Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Piutang, Perputaran Kas terhadap Likuiditas Perusahaan. (Literature Review Manajamen Keuangan ) Belantika Sheren Aurorita; Muhammad Reza Adi Nugroho; Ramdhani Ahmad Fariz Putra Setiawan; Wiwin Aini Syifa; Tri Yulaeli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.368

Abstract

Economic growth is increasing rapidly so that the problems faced by companies and business fields are increasingly complex and dynamic. One of the problems faced by companies and the business sector is financial problems. Good working capital management is very necessary to achieve company goals and business fields as reflected in the Effect of Working Capital Turnover, Inventory Turnover, Accounts Receivable Turnover, Cash Turnover on Company Liquidity obtained by the company. This study aims to determine whether turnover in working capital, accounts receivable, and inventories will affect a company's liquidity. Writing this literature review aims to build hypotheses of the influence between variables to be used in further research. This article discusses the influence of Working Capital Turnover, Inventory Turnover, Accounts Receivable Turnover, Cash Turnover on Company Liquidity, an introductory financial management literature study. Writing this literature review aims to build hypotheses of the influence between variables to be used in further research.
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak pada Perusahaan Manufaktur Sektor Consumer Non- Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2025 Muhammad Reza Adi Nugroho; Uswatun Khasanah; Maidani Maidani; Tutty Nuryati
Jurnal Rimba Riset Ilmu manajemen BisnisĀ danĀ Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2648

Abstract

The purpose of this study is to test and analyze the influence of capital intensity, transfer pricing, advertising intensity, and earnings management on tax aggressiveness. This study uses a quantitative research method with secondary type of data obtained from the company's financial statements listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2025 period. The samples in this study were determined using purposive sampling techniques so that as many as 204 data samples that met the criteria were obtained. The handling of outliers in this study used a data removal technique (trimming) so that as many as 187 data samples were obtained. The data analysis methods used include descriptive statistical tests, classical assumption tests, panel data regression tests, and hypothesis tests. The results of this study show that: Capital intensity has a positive effect on tax aggressiveness; Transfer pricing has no effect on tax aggressiveness; Advertising intensity has a positive effect on tax aggressiveness; Profit management has no effect on tax aggressiveness; Capital intensity, transfer pricing, advertising intensity, and profit management have an effect on tax aggressiveness simultaneously.