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All Journal Jurnal Akuntansi AKTIVA Innovative: Journal Of Social Science Research
Ayulianti, Salsabila
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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ANALISIS KINERJA KEUANGAN PT. SRI REJEKI ISMAN TBK MENGGUNAKAN SISTEM DU PONT TAHUN 2020-2023 Ayulianti, Salsabila
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8614

Abstract

This research was created to study PT. Sri Rejeki Isman Tbk's financial performance using the Du Pont System analysis method. This method measures possible financial performance by looking at the return on investment (ROI) and return on equity (ROE) ratios. The financial report data released by the Indonesian Stock Exchange served as the research's data source. According to research conducted at PT. Sri Rejeki Isman Tbk between 2020 and 2023, which measured corporate performance using the Du Pont System approach, the company's financial performance is subpar. This resulted in a fluctuating net profit margin for four years and a fluctuating total asset turnover because an increase in total assets that was not offset by an increase in sales value, as well as a decrease in return on investment because the increase in sales was not balanced by an increase in net profit after taxes. Additionally, the company's inability to earn a profit from sales resulted in a decline in return on equity. Additionally, both the total number of assets and the amount acquired from equity fell.
Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Tunneling Incentive terhadap Indikasi melakukan Transfer Pricing Ayulianti, Salsabila; Mahpudin, Endang
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14388

Abstract

This research aims to see the influence of Tax Burden, Bonus Mechanism, Exchange Rate, and Tunneling Incentive on Indications for Transfer Pricing by conducting tests on companies as consideration for making policies. The analytical method used is the multiple linear regression analysis method with the help of the SPSS 25 application. This research shows that the results show that the Tax Burden, Bonus Mechanism and Exchange Rate partially have no effect on the indication of transferring pricing, while the Tunneling Incentive variable partially influences the indication of transferring pricing. Tax burden, Bonus Mechanism, Exchange Rate and Tunneling Incentive simultaneously positive influence indications for Transfer Pricing in Manufacturing Companies in the Textile and Clothing Industry Sector listed on the IDX for the 2017-2023 period.
Co-Authors Mahpudin, Endang