Journal of Business and Economics (JBE) UPI YPTK
Journal of Business and Economics (JBE) UPI YPTK is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including accounting, auditing, management, marketing, business, finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects.
Articles
114 Documents
<![CDATA[Pengaruh Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Operating Cash Flow terhadap Return Saham pada Perusahaan Industri Manufaktur yang Terdaftar di BEI 2016-2020 ]]>
<![CDATA[Nanda Eviyenti]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (289.267 KB)
|
DOI: 10.35134/jbeupiyptk.v6i2.78
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Operating Cash Flow terhadap return saham pada perusahaan Industri Manufaktur tahun 2016-2020. Data yang digunakan dalam penelitian ini diperoleh dari data Laporan Keuangan Publikasi Tahunan perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesi (BEI) tahun 2016-2020. Populasi penelitian ini adalah perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesi (BEI) periode penelitian tahun 2016-2020. Purposive sampling adalah metode penentuan sampel dengan pertimbangan tertentu. sampel dalam penelitian ini berjumlah 99 perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesi (BEI). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan perhitungan menggunakan software Eviews 12. Sedangkan uji asumsi klasik yang digunakan dalam penelitian ini meliputi uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian menunjukkan bahwa secara parsial Return On Equity dan Earning Per Share berpengaruh negatif dan signifikan terhadap return saham, sedangkan Debt to Equity Ratio dan Operating Cash Flow berpengaruh positif dan signifikan terhadap return saham perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020. Secara simultan Return On Equity, Debt to Equity Ratio, Earning Per Share, dan Operating Cash Flow berpengaruh signifikan terhadap return saham perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020]]>
<![CDATA[Company Value through Financial Performance as Intervening Variables: Capital Structure and Proportion of The Board of Commissioners ]]>
<![CDATA[Mella Putri Dwiba]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (187.798 KB)
|
DOI: 10.35134/jbeupiyptk.v6i2.79
<![CDATA[firm value with financial performance as an intervening variable. The object of research is various industrial companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The type of data used in this study is quantitative data using the purporsive sampling method. The sample in this study were various industrial companies listed on the Indonesia Stock Exchange as many as 25 companies. The analytical method of this research is to use multiple regression analysis techniques and path analysis with the SPSS version 25.0 application. The results of this study indicate that the partial test with Intervening (1) Capital Structure has a positive and significant effect on the financial performance variable in the company (2) the proportion of the board of commissioners has no and significant effect on the financial performance variable in the company. And by partial test before Intervening (3) Capital Structure has a significant and significant effect on the Firm Value variable (4) The proportion of the board of commissioners has no effect on the Firm Value variable (5) Financial performance has a significant and significant effect on the Firm Value variable. And the results of the research based on the path test (6) Capital structure which is intervened by the financial performance variable has an effect and is significant on the Firm Value variable (7) The board of commissioners intervened by the financial performance has an effect and is significant on the Firm Value variable.]]>
<![CDATA[Nilai Perusahaan Melalui Investment Opportunity Set sebagai Variabel Moderasi : Sustainability Report, Struktur Modal, Kinerja Keuangan ]]>
<![CDATA[Afriyani Maya Sari]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (295.168 KB)
|
DOI: 10.35134/jbeupiyptk.v6i2.80
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report, struktur modal, kinerja keuangan terhadap nilai perusahaan melalui investment opportunity set sebagai variabel moderasi. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data menggunakan regresi data panel dimana terdiri dari uji pemilihan model estimasi, uji asumsi klasik, uji koefisien determinasi, uji f dan uji t. Hasil penelitian menunjukkan (1) sustainability report secara parsial berpengaruh signifikan terhadap nilai perusahaan (2) Struktur modal secara parsial berpengaruh signifikan terhadap nilai perusahaan (3) Kinerja keuangan secara parsial berpengaruh signifikan terhadap nilai perusahaan (4) Investment opportunity set mampu memoderasi sustainability report secara parsial terhadap nilai perusahaan (5) Investment opportunity set tidak mampu memoderasi struktur modal secara parsial terhadap nilai perusahaan (6) Investment opportunity set tidak mampu memoderasi kinerja keuangan secara parsial terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Opportunity Growth, Gender Dewan Direksi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Anthony Estevan]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (254.152 KB)
|
DOI: 10.35134/jbeupiyptk.v4i1.81
<![CDATA[This study aims to determine the effect of opportunity growth, gender of the board of directors, and firm size on firm value with profitability as a control variable for manufacturing companies on the Indonesia Stock Exchange in the 2015-2019 period. The sampling technique was chosen by purposive sampling. The company sample consists of 42 companies listed in manufacturing companies listed on the Indonesia Stock Exchange with a research period of 5 years, namely 2015-2019. Financial report data was obtained from the Indonesia Stock Exchange (IDX) and the company's website (www.idx.co.id). The results of this study indicate that Opportunity Growth has a significant positive effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The gender of the Board of Directors has a significant negative effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. Firm size has a significant negative effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. Profitability has a significant positive effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange]]>
<![CDATA[Faktor Faktor Yang Mempengaruhi Struktur Modal Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Budi Febrian]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (258.269 KB)
|
DOI: 10.35134/jbeupiyptk.v4i1.82
<![CDATA[This study aims to determine the effect of firm size, asset structure, and profitability on capital structure (a case study on consumption manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020). The data used in this study is secondary data in the form of financial statements. The research sample was taken using the purposive sampling method and based on predetermined criteria, a sample of 26 manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2018 - 2020. The analytical method used was quantitative analysis using the Econometric Views 9 (Eviews) program application tool. 9) . The results of this study indicate that company size partially has no positive and significant effect on capital structure, and shows a probability value of 0.08 greater than 0.05 or (0.08 > 0.05), asset structure partially has no positive and significant effect. on Capital Structure, and shows a probability value of 0.00 less than 0.05 or (0.00 < 0.05).]]>
<![CDATA[Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Samsat Kota Padang ]]>
<![CDATA[R Rahmawati]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (295.52 KB)
|
DOI: 10.35134/jbeupiyptk.v4i1.83
<![CDATA[This study aims to determine taxpayer compliance in paying motorized vehicle taxes at the Padang City Samsat as an Intervening Variable: Public Awareness, Tax Sanctions, and Service Quality, the population in this study found 400 people with a sample of 400 respondents. The data was obtained by conducting a questionnaire, then processed and tested using SPSS. From the research conducted, it is known that based on the results of hypothesis testing, it shows that the test results show that awareness, sanctions and service quality have a significant effect on taxpayer compliance.]]>
<![CDATA[Income Smoothing Melalui Corporate Governance sebagai Variable Moderasi: Risiko Keuangan, Kepemilikan Manajerial, Ukuran Perusahaan ]]>
<![CDATA[Dara Ayu Artika]]>;
<![CDATA[Yamasitha Yamasitha]]>;
<![CDATA[Mardhatila Fitri Sopali]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 6 No. 1 (2021): Januari 2021 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (361.907 KB)
|
DOI: 10.35134/jbeupiyptk.v6i1.84
<![CDATA[Penelitian ini bertujuan untuk mengetahui income smoothing melalui corporate governance sebagai variabel moderasi: risiko keuangan, kepemilikan manajerial, ukuran perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Sampel dalam penelitian ini berjumlah 48 perusahaan manufaktur dengan periode penelitian 5 tahun. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel menggunakan (MRA) dengan hasil Estimasi Fixxed Effect dengan menggunakan Eviews 9. Hasil penelitian menunjukkan bahwa risiko keuangan tidak berpengaruh signifikan, dan ukuran perusahaan tidak berpengaruh signifikan sedangkan kepemilikan manajerial berpengaruh signifikan terhadap income smoothing dengan corporate governance sebagai variabel moderasi.]]>
<![CDATA[Pengaruh Thin Capitalization, Transfer Pricing Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur ]]>
<![CDATA[Aditia Prayoga]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (258.787 KB)
|
DOI: 10.35134/jbeupiyptk.v4i1.85
<![CDATA[This study aims to determine the effect of thin capitalization, transfer pricing and capital intensity on tax avoidance. Thin capitalization, transfer pricing and capital intensity are used as independent variables and tax avoidance is used as the dependent variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The data is obtained by accessing the Indonesia Stock Exchange page. The method of determining the sample in this study used the purposive sampling method so that the number of samples obtained was 62 companies. The data in this study were analyzed using panel data regression analysis technique using Eviews 9. The results showed that simultaneously thin capitalization, transfer pricing and capital intensity had a significant effect on tax avoidance. While partially thin capitalization has no significant effect on tax avoidance, transfer pricing and capital intensity have a significant effect on tax avoidance]]>
<![CDATA[Pengaruh Surat Ketetapan Pajak Kurang Bayar, Surat Tagihan Pajak dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak ]]>
<![CDATA[Lisa Amelia Putri]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (273.1 KB)
|
DOI: 10.35134/jbeupiyptk.v4i1.86
<![CDATA[This study aims to determine the effect of underpaid tax assessment letters, invoices and entrepreneurs subject to value added tax with notification as a moderating variable. The respondents of this study were 38 employees of KP2KP Dharmasraya. Underpayment tax assessment letters, tax taxes, tax invoices for value added tax receipts with notification, underpaid tax assessment letters, have a positive effect on value added tax receipts with notification as moderating variables at KP2KP Dharmasraya. While the notification letter on the receipt of value added tax, assessment of value added tax tax with a notification letter as a notification of moderating variables of negative influence on KP2KP Dharmasraya]]>
<![CDATA[Pengungkapan Opini Audit Going Concern Melalui Kualitas Audit Sebagai Variabel Intervening ]]>
<![CDATA[Adhynia Velsi]]>
<![CDATA[ Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Universitas Putra Indonesia YPTK Padang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (247.897 KB)
|
DOI: 10.35134/jbeupiyptk.v4i2.87
<![CDATA[The purpose of this study was to examine the effect of financial factors (profitability and company growth) and non-financial factors (audit lag) on going concern audit opinions through audit quality as an intervening variable. The object of the research is mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The population used in this study are mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2020, which are 49 companies. The type of data used in this research is quantitative data using purporsive sampling method. The sample in this study were 23 mining companies listed on the Indonesia Stock Exchange. The results of this study indicate that: (1) profitability has no effect on audit quality. (2) company growth has no effect on audit quality. (3) audit lag has no effect on audit quality. (4) profitability has no effect on going concern audit opinion. (5) company growth has no effect on going concern audit opinion]]>
