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PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Published by Universitas Pancasakti Tegal
ISSN : 20858469     EISSN : 2685600X     DOI : https://doi.org/10.24905/permana.v15i1.255
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 8 No 1 (2016): Februari" : 8 Documents clear
Pengaruh Karakteristik Perusahaan, Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak (Tax Avoidance) Aditya Kusuma Wardani; Eva Anggra Yunita; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

This study aims to explain the effect simultaneously and partially of the variable firm size, leverage, capital intensity, audit committee, independent commissioner and CSR on tax avoidance. Data collection of this study using secondary data. Deep population this research is a food and beverage company. While the sample in this study is a food and beverage company listed on the Stock Exchange in 2014-2016, which amounted to 11 companies. In this case the financial statements of the company, which amounted to 33 financial statement data. The results showed that simultaneously the size of the company, leverage, capital intensity, audit committee, independent commissioner and CSR had a significant effect on tax avoidance. Firm size, leverage, capital intensity, and CSR simultaneously have a significant effect on tax avoidance. While the audit committee and independent commissioners simultaneously have no effect on tax avoidance
Pengaruh Rasio Lancar, Rasio Hutang, Rasio Perputaran Aset Tetap, dan Rasio Pengembalian Atas Total Aset terhadap Probabilitas Kebangkrutan pada Perusahaan Manufaktur Sub Sektor Textil dan Garment yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015 Anna Adi Fitiati; Ridwan Singgih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study is the effect of current ratio, debt ratio, fixed asset turnover ratio, and the ratio of return on total assets jointly to the probability of bankruptcy in the textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the logistic regression analysis method, Assessing Fit Model (Simultaneous Test), Parameter Estimation and Interpretation, Nagelkerke R Square Analysis. From the results of logistic regression analysis it is known that the significance value of the current ratio variable (CR) is 0.225 which is greater than the value of a of 5% (0.225> 0.05) indicating that the current ratio variable (CR) has no significant effect on probability. The results of logistic regression analysis found that the significance value of the variable debt ratio (DER) is 0.118 which is greater than the value of a of 5% (0.118> 0.05) indicating that the variable debt ratio (DER) has no significant effect on probability. The results of logistic regression analysis found that the significance value of the fixed asset turnover ratio (TATO) variable is 0.256 which is greater than the value of a of 5% (0.256> 0.05) indicating that the fixed asset turnover ratio (TATO) variable does not have a significant effect on probability . The results of logistic regression analysis show that the significance value of the variable ratio of return on total assets (ROA) is equal to 0.003 which is smaller than the value of a of 5% (0.003 <0.05). This shows that the variable ratio of return on total assets (ROA) has a significant effect on probability. The results of the logistic regression analysis revealed the value of Chi-Square by using the Omnibus Test of 21.968 and a significance value of 0,000 <0,05 which means that there is a significant effect of current ratio, debt ratio, fixed asset turnover ratio, and the ratio of return on total assets jointly to the probability of bankruptcy in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange Year 2011-2015.
Penentuan Profitabilitas Koperasi Melalui Efisiensi Modal Kerja dan Efektivitas Pengendalian Biaya Ariyanti; Dewi Indriasih; Tabrani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

This study is aimed to analyze the efficiency of working capital and the effectiveness of cost control on probability. Population and sample in this research is Financial statement of PKP-RI Tegal City in 2012-2016. The Collection data in this study is quantitative. Sources of data in this study is secondary data which is obtained from financial statements PKP-RI Tegal city in 2012-2016. The Data collection technique in this research is documentations. Data analysis method use Trend analysis. The result indicate that the working capital efficiency is descreased, the working capital rotation was only 0,49% in 2013 mean while the lowest working capital rotation in 2016 was 0,29% this had impact on the low profitability level meanwhile the effectiveness of cost control also descreased but it is not significant. At the level of profitability of PKP-RI Tegal City also get fluctuations, the highest profitability level in 2012 is 2,02% meanwhile the lowest is in 2013 at 1,43 and it is still below the standard.
Pengaruh Struktur Aktiva, Profitabilitas, Pertumbuhan Perusahaan dan Kebijakan Dividen terhadap Kebijakan Hutang Dicky Afdi Prayogi; Budi Susetyo; Subekti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

Influence of Asset Structure, Profitability, Corporate Growth and Dividend Policy on Debt Policy of basic and chemical industry manufacturing companies listed on Indonesia Stock Exchange. This study aims to determine the effect of Asset Structure, Profitability, Corporate Growth and Dividend Policy simultaneously and partially to the Debt Policy of manufacturing companies of the basic and chemical industry sectors listed on the Indonesia Stock Exchange. Data method used in this research is using purposive sampling by using criterion. Where data collection is processed using predetermined criteria. Based on the results of research: Simultaneously the asset structure, profitability, corporate growth and dividend policy together have a significant effect on debt policy. While partially Asset Structure has no effect on Debt Policy. Profitability has a negative and significant effect on the Company's Debt Policy. The Company's growth has no effect on the Company's Debt Policy. Dividend Policy has no effect on Company Debt Policy.
Perbandingan Kinerja Keuangan PT. BRI dan PT. BRI Syariah Tahun 2011-2014 Ferry Anggara Prasetya; Niken Wahyu C
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

Comparison of Financial Performance of PT. BRI and PT. BRI Syariah Year 2011-2014. The purpose of this study was to determine the difference between the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 20112014. Data collection methods used in this study are library study methods and documentation methods. While the data analysis method used is a two different test method on average. Based on the equation there is a significant difference in the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 2011-2014 at the capital adequacy ratio is known from the calculation results of SPSS obtained a significance value of 0.043 <0.05. There is a significant difference in the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 2011-2014 on return on equity is known from the results. SPSS calculation obtained a significance value of 0,000 <0,05. There is a significant difference in performance finance of PT. BRI with the financial performance of PT. Sharia BRI Year 2011-2014 on Operating Expenses against Operating Income (BOPO) is known from the calculation results of SPSS obtained a significance value of 0,000 < 0.05. There is a significant difference in the financial performance of PT. BRI with the financial performance of PT. BRI Syariah Year 2011-2014 on the Loan to Deposit Ratio (LDR) is known from the results of SPSS calculations obtained a significance value of 0,000 <0,05. There is a difference in the financial performance of conventional banking with the financial performance of Islamic banking on non-performing loans (NPL) known from the results of SPSS calculations obtained a significance value of 0.004 <0.05.
Engaruh Cost Of Debt, Laba, Persentase Perubahan Laba, Shareholder’s Equity dan Ukuran Perusahaan terhadap Pengungkapan Laporan Keuangan pada Perusahaan Textille dan Garment Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015 Kristina Wati; Setyowati Subroto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study was to determine the effect of cost of debt, profit, percentage change in earnings, shareholder's equity and firm size both partially and simultaneously on the disclosure of financial statements at the textille and garment companies listed on the Indonesia Stock Exchange in 2011-2015. This research method uses a quantitative approach. Data Collection Techniques used in this study are documentation methods. while the analysis of the data used is testing classical assumptions, multiple linear regression analysis, significant test individual parameters (statistical test t), simultaneous significance test (statistical test F) and coefficient of determination. Based on the results of the Individual Parameters test (t Test Statistic), it can be concluded that there is no significant effect of the cost of debt on financial statement disclosures. Based on the results of the calculation of the Individual Parameters test (Test Statistic t) it can be concluded that there is a significant effect of earnings on the disclosure of financial statements. Based on the results of the calculation of the Individual Parameters test (Test Statistic t) it can be concluded that there is no significant effect on the percentage of earnings changes to the disclosure of financial statements. Based on the results of the Individual Parameter test (Statistic Test), it can be concluded that there is no significant influence of shareholder's equity on financial statement disclosures. Based on the results of the Individual Parameters test (tTest Statistic), it can be concluded that there is no significant effect on the size of the company on the disclosure of financial statements. Based on the results of the simultaneous influence test it can be concluded that there is a significant influence between the cost of debt, profit, percentage change in earnings, shareholder's equity and company size simultaneously on the disclosure of financial statements.
Analisis Pengaruh Laba Bersih, Total Arus Kas, Firm Size dan Price To Book Value (PBV) terhadap Return Saham (Studi Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang terdaftar di BEI Tahun 2013-2015) Lusiana Dwi Kartika; Riri Purwacasila
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study is 1) to find out the effect of net income, total cash flow, firm size and price to book value (PBV) on stock returns. 2) to determine the effect of net income on stock returns. 3) to determine the effect of the total cash flow on stock returns. 4). To determine the effect of firm size on stock returns. 5). to determine the effect of price to book value (PBV) on stock returns. The hypothesis in this study is that it is assumed that Net Profit, Total Cash Flow, Company Size, Price to Book Value (PBV) together have a positive effect on stock returns. The method selection is descriptive quantitative. Data Collection Techniques conduct library studies. Techniques of data analysis using classical assumption test, multiple linear regression analysis, hypothesis testing. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.002 which is smaller than the value of a which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) net income on stock returns obtained probability of sig value of 0.046 which is smaller than a value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant test of individual parameters (statistical test t) the total cash flow to stock returns obtained probability of sig value of 0.271 which is greater than a value of 0.05. Based on the results of the study, the fourth hypothesis is unacceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) firm size of stock returns obtained probability of sig value of 0.708 which is greater than a value of 0.05. Based on the results of the study, the fifth hypothesis can be accepted, it is proven from the results of testing the significant test individual parameters (statistical test t) price to book value on stock returns obtained probability of sig value of 0.023 which is smaller than a value of 0.05.
Analisis Faktor-Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Manufaktur Sektor Tekstil dan Garment yang terdaftar di BEI Tahun 2011-2015 Mohammad Nur Azis; Rizqo Suci Saputri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study is to analyze the effect of leverage, company size and profitability together on earnings management in the textile and garment sector manufacturing companies listed on the Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the Classical Assumption Test, Simple Linear Regression Analysis, Partial Testing (t-Test), Multiple Linear Regression Analysis, Simultaneous Testing (F Test), Determination Coefficient Analysis (R Square). Some conclusions taken in this study are from the results of the calculation of simple leverage regression testing on earnings management using SPSS obtained sig = 0.847> 0.05 so it can be concluded that leverage does not affect earnings management. From the results of simple regression testing company size measurement of earnings management using SPSS obtained sig =0.016 <0.05 so that it can be concluded that the size of the company influences earnings management. = 0,000 <0,05 so that it can be concluded that profitability has a significant effect on earnings management. From the results of the calculation of multiple regression testing leverage, company size and profitability together on earnings management using SPSS obtained a sig value = 0,000 <0,05 so that it can be concluded that leverage, company size and profitability jointly influence earnings management.

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