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Andres Dharma Nurhalim
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Jalan Mangga Dua Raya No. 8 Blok 20-22 Jakarta Barat
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INDONESIA
Jurnal Bina Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi wiyatamandala
ISSN : 23381132     EISSN : 26569515     DOI : 10.52859
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu Akuntansi secara umum. (yang mencakup proses dan siklus akuntansi, kaidah dan prinsip akuntansi yang diterima umum).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021" : 6 Documents clear
PERAN PROFITABILITAS DALAM MEMEDIASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP CORPORATE VALUE Alit - Prabowo; Sri - Ayem
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.123

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial terhadap corporate value dengan profitabilitas sebagai variabel intervening. Populasi yang digunalan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 44 perusahaan. Teknik analisis data yang digunakan adalah teknik analisis regesi dan analisis jalur. Hasil penelitian menunjukkan bahwa (1) kepemilikan manajerial tidak berpengaruh positif terhadap profitabilitas, (2) kepemilikan manajerial tidak berpengaruh positif terhadap corporate value, (3) profitabilitas berpengaruh positif terhadap corporate value dan (4) kepemilikan manajerial berpengaruh positif terhadap corporate value melalui profitabilitas.
ANALISIS PENGARUH CAPITAL INTENSITY, KEPEMILIKAN INSTITUSIONAL, DEBT TO ASSET RATIO (DAR) DAN RETURN ON ASSETS (ROA) TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN SEKTOR PROPERTI UTAMA YANG TERDAFTAR DI BEI PERIODE 2016 -2019 Chytia Chytia; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.132

Abstract

The purpose of this study was to determine the effect of capital intensity, institutional ownership, debt to asset ratio (DAR), and return on assets (ROA) on the effective tax rate (ETR). This study uses secondary data in the form of financial reports that have been audited by auditors, where this data is obtained from the official website of the Indonesia Stock Exchange (idx.co.id). Testing in this study was assisted by using the SPSS 25 program by using multiple linear regression analysis hypothesis testing. The sample technique used in this research is purposive sampling method. The criteria taken by the author in this study are companies engaged in the property sector and have complete financial reports for 4 (four) years, from 2016-2019. The sample taken is 25 property companies for 4 years, which means that it has a total sample of 100 companies. From the existing sample, the classical assumption test was carried out consisting of the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test along with the regression coefficient similarity test consisting of the t test, F test, and the coefficient of determination (R2) test.
ANALISIS PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) DI WILAYAH DKI JAKARTA Mutiara Cendana; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.133

Abstract

This research was conducted with the aim of analyzing the effect of taxpayer awareness and taxpayer knowledge of taxpayer compliance in paying vehicle tax in DKI Jakarta, the independent variables in this research were taxpayer awareness and taxpayer knowledge, while the dependent variable was compliance taxpayer. This research was conducted using the Survey Research method using a questionnaire as a data collection. Sampling was done using the Simple Random Sampling method and then the data collected was analyzed by multiple linear regression. Regression test results in this research indicate that the independent variable partially has a positive effect but not significantly to the dependent variable while simultaneously the independent variable has a significant effect on the dependent variable, namely taxpayer compliance in paying vehicle tax in DKI Jakarta.
PENGARUH DEBT TO ASSET RATIO, RETURN ON ASSET, TOTAL ASSET TURNOVER DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI PERIODE 2016 – 2019 Leslie Jie; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.135

Abstract

This study was conducted to examine the effect of Debt to Asset Ratio, Return on Assets, Total Asset Turnover and Current Ratio on the growth of manufacturing profits in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period of 2016 - 2019. Data collection techniques used were documentation using data secondary. The data analysis method used is a quantitative method with associative and descriptive method approaches. The analysis technique used is multiple regression and hypothesis testing using partial t-test and F test simultaneously. In addition, a classic assumption test which includes a normality test, a multicollinearity test, an autocorrelation test and a heteroscedasticity test are performed. The classic assumption test shows that if this study does not find any distorted variables that meet the requirements of the multiple linear regression equation model. The samples used were 25 companies in 4 periods, 100 samples. The results showed that Total Asset Turnover partially affected earnings growth. Debt to Asset Ratio, Return on Asset, Total Asset Turnover and Current Ratio influence simultaneously earnings growth.
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN PRICE TO BOOK VALUE TERHADAP RETURN SAHAM PERUSAHAAN LQ45 TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018 Eka Putra Jaya; Randy Kuswanto
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.136

Abstract

This research was conducted to examine the effect of Return on Assets, Debt to Equity Ratio and Price to Book Value on LQ45 Company's stock returns listed on the Indonesia Stock Exchange in the period of 2016 - 2018. Data collection techniques used were documentation using secondary data. The data analysis method used is a quantitative method with associative and descriptive method approaches. The analysis technique used is multiple regression and hypothesis testing using partial t-test and F test simultaneously with a significance level of 5%. The results showed that Return on Assets had a negative and significant effect on stock returns with a significance value of 0,000 and had a t-value of -4.176 (greater than t table-1.98447). Price to Book Value has a positive and significant effect on stock returns with a significance value of 0.010 and a t value of 2.623. All independent variables simultaneously proved to have a significant effect on stock returns with a significance value of 0.001.
AGRESIVITAS PAJAK PADA PERUSAHAAN PERDAGANGAN DI INDONESIA: PROFITABILITAS, CAPITAL INTENSITY, LEVERAGE, DAN UKURAN PERUSAHAAN Amrie Firmansyah; Wukir Wijatmoko Legowo; Selly Florentina Yuliana
Jurnal Bina Akuntansi Vol 8 No 1 (2021): Jurnal Bina Akuntansi Vol 8 No.1 Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i1.137

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh ukuran perusahaan, profitabilitas, leverage, dan intensitas modal terhadap agresivitas pajak. Penelitian ini menggunakan metode kuantitatif dengan menggunakan sampel perusahaan sektor perdagangan yang terdaftar di Bursa Efek Indonesia dari tahun 2014 sampai dengan 2018. Pemilihan sampel menggunakan teknik purposive sampling dengan sampel akhir sebanyak 95 observasi. Pengujian data dilakukan dengan menggunakan analisis regresi berganda untuk data panel. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, dan intensitas modal berpengaruh positif terhadap agresivitas pajak. Sementara itu, leverage tidak berpengaruh terhadap agresivitas pajak.

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