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Contact Name
Aen Fariah
Contact Email
aenfariah1995@gmail.com
Phone
+6282214018102
Journal Mail Official
official.syntaxtransformation@gmail.com
Editorial Address
Greenland Sendang Residence No.H-1, Sendang, Kec. Sumber, Cirebon, Jawa Barat 45611
Location
Kota cirebon,
Jawa barat
INDONESIA
Jurnal Syntax Transformation
ISSN : 27213854     EISSN : 27212769     DOI : https://doi.org/10.36418
Syntax Transformation. Jurnal syntax Transformation adalah jurnal yang diterbitkan sebulan sekali oleh CV. Syntax Corporation Indonesia. Syntax Transformation akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial sains. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ilmiah kritis dan komprehensif tentang isu-isu penting dan terkini atau ulasan buku-buku ilmiah.
Articles 14 Documents
Search results for , issue "Vol 5 No 2 (2024): Jurnal Syntax Transformation" : 14 Documents clear
The Effect of Profitability, Liquidity, and Company Size on Tax Planning With Transparency As A Moderation Variable in Food and Beverage Companies Listed on The IDX in 2018-2022 I Putu Arka Pradipta; Abdul Hadi Achmad; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.918

Abstract

This study aims to analyze and determine the effect of Profitability, Liquidity, Company Size on Tax Planning with Transparency as a moderating variable in Food And Beverage Companies listed on the Indonesia Stock Exchange in 2018- 2022. The data source in this study uses secondary data, namely the annual financial statements of Food And Beverage companies in 2018-2022. The research population was 30 Food And Beverage companies for 2018-2022. This study uses the Purpose Sampling method and there are 20 company samples processed using IBM SPSS Statistics 26. The results of this study indicate that Profitability, Liquidity, and Company Size have a significant negative effect on Tax Planning. Transparency is not able to moderate the effect of Profitability, Liquidity, Company Size on Tax Planning, but the presence of Transparency as a moderating variable can approach the standard test value on the effect of Profitability, Liquidity, and Company Size on Tax Planning.
Analysis of The Effect of Cash Turnover, Inventory Turnover, and Receivables Turnover on Profitability in Manufacturing Companies Listed on The IDX For The 2019-2021 Period Zhalma Syafitri Alkobar; Subur Karyatun; Kumba Digdowiseiso
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.919

Abstract

This study aims to find out and analyze whether there is a significant effect of cash turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX for the 2019-2021 period. The data used in this study is secondary data, namely the financial reports of manufacturing companies listed on the IDX for the 2019-2021 period. The type of data in this study is quantitative using panel data. The population of this study includes 46 manufacturing companies listed on the IDX for the 2019-2021 period. The sample used is 35 samples. The data analysis used in this study is the model feasibility test method, descriptive analysis, classic assumption test, multiple regression test, and hypothesis testing with panel data using Eviews 10 software. The results showed that the cash turnover variable had no effect on profitability, inventory turnover had a positive and significant effect on profitability, and accounts receivable turnover had a positive and significant effect on profitability.
The Effect of Managerial Ownership, Audit Committee, Profitability and Tax Avoidance on The Value of Manufacturing Companies for The Period 2018 - 2022 Kesya Lusiana Putri; Riris Rotua Sitorus
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.921

Abstract

This research was conducted to determine the influence of managerial ownership, audit committee, profitability and tax avoidance on company value in manufacturing companies in the consumer goods sector for the 2018-2022 period. This research uses a purposive sampling model and the population in this research is manufacturing companies in the consumer goods sector, totaling 16 companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period that meet the criteria. The data analysis model used is panel data regression analysis. The research results in this study show that simultaneously the variables Managerial Ownership, Audit Committee, Profitability and Tax Avoidance have no influence on Company Value. However, partially the variables Managerial Ownership, Audit Committee, and Tax Avoidance do not have a significant influence on Company Value. Meanwhile, Profitability (ROA) has a significant influence on Company Value.
Community Perceptions of Countries in The World Towards Corruption and Its Handling in Indonesia in The Last Five Years (2017-2022) Yuli Noor Kusumawati; Mustofa Mustofa; Setyabudi Indartono
Jurnal Syntax Transformation Vol 5 No 2 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.926

Abstract

The Corruption phenomena in the World is important to analyze because corruption has decreased on quality of public services and economic productivity. This research aims to determine and analyze the level of corruption in the form of bribery and gratification in Indonesia from a world perspective involving 169 countries (76,350 respondents) during five years from 2017 until 2022. Analysis in this study using statistical tabulation methods has shown that the results of Corruption Perceptions explain that 87.8% of corruption (both high and medium level corruption) and 12.62% low level and no corruption) with domination actors of corruption are businessmen 94,76%, second of sequel is central governments at 94,51% respondents and the third of sequel is local government at 93,74% The risk of corruption in the form of law action that has a deterrent effect on corruption in Indonesia is still very weak, this is stated by 24.07% of respondents. Therefore, to reduce corruption, it is necessary to eliminate the culture of tribute to government officials, then in terms of the government must increase the integrity of public services, accompanied by firmness and independence of law enforcement officials.

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