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All Journal Jurnal Akuntansi dan Pajak Asian Journal of Social and Humanities
Andriyani, Yuli
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Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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5C Credit Analysis of Bad Debt of Finance Companies On The Momentum of The Holiday (Case Study: Company X For The 2021-2023 Period) Andriyani, Yuli; Musa Budidarma, I Gusti Agung
Asian Journal of Social and Humanities Vol. 2 No. 03 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i03.194

Abstract

The purpose of this study is to find out 5c credit analysis of bad debt of finance companies on the momentum of the holiday holiday. This study used descriptive analysis techniques designed and carried out by collecting data describing each variable before and after Hari Raya. The test results show that Character has a negative and significant effect on Astra Credit Companies (ACC) Non-Performing Financing (NPF). This can be proven by a calculated t of 4.999 greater than the table t (1.86) and a Sig value of 0.000 smaller than 0.05. Thus, it can be concluded that Hypothesis 1 (H1) is accepted that there is a negative and significant influence between the Character variable and the Non Performing Financing (NPF) of Astra Credit Companies (ACC). Conclusion based on the results of the study and the results of the analysis that has been carried out in previous studies, it can be concluded that the research data meets the criteria of data normality and is free from deviations from classical assumptions such as, Multicollinearity and Heteroscedasticity. So it has a high determination to be used as a prediction or forecasting
PENGARUH PERTUMBUHAN PENJUALAN, UMUR PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Sub Sektor Food and Beverage Yang Terdaftar DiBursa Efek Indonesia Tahun 2018-2022) Andriyani, Yuli; Mu’arif, Syamsul
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Tax avoidance cases often occur in Indonesia, especially in manufacturing companies. Many variables influence tax avoidance, but in this research the focus will be on sales growth, company age and institutional ownership of a company. This research aims to examine the influence of sales growth, company age and institutional ownership on tax avoidance (Empirical Study of Non-Cyclical Consumer Sector Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesian Stock Exchange 2018-2022). The method used in this research is purposive sampling. The test results show that simultaneously sales growth, company age and institutional ownership influence tax avoidance. Partial test results show that sales growth has an effect on tax avoidance. Company age partially influences tax avoidance, while institutional ownership partially has no influence on tax avoidance.
Co-Authors Mu’arif, Syamsul Musa Budidarma, I Gusti Agung