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Jurnal Ekonomis

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Published by Universitas Advent Indonesia

ISSN : 19790856 EISSN : - DOI : 10.58303

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan April dan bulan Oktober.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 147 Documents

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ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2020 Nathasya Angellie Tambunan; Richard Friendly Simbolon
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Cosmetics industry in Indonesia is facing challenges because of the influx of imported cosmetics. In 2016 - 2018, Indonesia’s imported cosmetics sales increased by 30%. This growth has not had much impact on profits earned by the Indonesian cosmetics industry. The objectives of the research are to determine the effect of Current Ratio, Debt to Equity Ratio, Total Assets Turnover Ratio on Profit Growth in Cosmetic Company companies listed on the Indonesia Stock Exchange in the period 2014-2020. This study uses 3 independent variables and 1 dependent variable. The analysis model is a multiple regression analysis with the program spss. The results of testing the hypothesis of this study found that variable Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover Ratio (TAT) has a negative significance effect on earnings growth.

PENGARUH FASILITAS PAJAK DAN LEVERAGE TERHADAP MANAJEMEN PAJAK (Studi Kasus Pada Perusahaan Sub-Sektor Kimia Yang Terdaftar di BEI pada Tahun 2017-2019) Rizky Daniel Rivaldi Tambunan; Harman Malau
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to show whether the effect of tax facilities and leverage on tax management in the chemical sub-sector in the years listed on the Indonesian stock exchange in 2017-2019. This research was conducted using quantitative methods, the research method to be carried out was purposive sampling method and the researchers collected various kinds of companies, namely 30 companies. The data used is secondary data on the financial statements of every chemical sub-sector company listed on the Indonesia Stock Exchange in 2017-2019. The method of testing this sample by researchers is used with the results of the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, r test, f test, t test. The way the researcher analyzes this data is by using multiple linear regression. The results of this study inform and conclude that tax facilities have an effect on tax management while leverage has no effect on tax management.

PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BEI PERIDOE 2017-2020 Carlos Calvin Boi Paruntungan Nababan; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was made to test and understanding the effects of good corporate governance and profitability in earning management. Indicator used is the profit distribution approach. The population and sample for this research is companies in the chemical subsector who are registered in the Indonesia Stock Exchange for 2017 – 2020 (www.idx.co.id). Methods used are: Descriptive quantitative analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient determination, t test, double regression and F test. Results showed that the independent board of commissioners has no significant effect on earning management, management ownership has no significant effect on earning management, number of committee members has no significant effect on earning management, number of meetings has no significant effect on profit management, and profitability effects profit management. In conclusion, independent variables of this research have no effect on dependent variables.

PENGARUH UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2019 Nilam Sari Simbolon; Harlyn Siagian
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to examine how much significant the influence between the size of company and the size of public accounting firm to audit delay partially or simultaneously. Approach this study uses quantitative methods. Determination of the sample by applying purposive sampling method, so that the obtained 54 samples sourced from the 18 food and beverage companies listed in Indonesia Stock Exchange since 2017-2019. Independent variables in this research is the size of the company and the size of public accounting firm, while the dependent variable is the audit delay. The technique of data analysis with the classical assumption test, descriptive statistics, and multiple linear regression. Through the entire test analysis of the obtained results that: (1) the size of company does not have a significant effect partially on audit delay, evidenced by the significance value of the T test at 0,565. (2) the size of public accounting firm has a negative effect on audit delay, evidenced by the significance value of the T test at -2,717 (3) the size of company and the size of public accounting firm have a significant effect simultaneously on the audit delay, which is evidenced by the significance value at 0,01.

PENGARUH PAJAK DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2017-2020 Ridelni Eunike Br Ginting; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to analyze and see how the effect of Tax and Size Firm on Transfer Pricing. The research data were obtained from manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange. Population this study uses financial statements of manufacturing companies in the food and beverage sub-sektor in 2017-2020 which are listed on the Indonesia Stock Exchange as the population. The sample used is 9 companies for 4 years and total sample is 36 observation data. Processin data using SPSS and performing several stateges of analysis is descriptive statistical test, normality test, multicolinearity test, heteroscedasticity test, autocorrelation test, determination test, T test and F test, The results of this study indicate that partially tax have no effect on transfer pricing. In contrast to the size firm which partially have a significant effect on transfer pricing. While simultaneously taxes and size firm have a significant effect on transfer pricing.

PENGARUH PROFITABILITAS, BEBAN PAJAK KINI, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2020 Rifaldo Purba; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to analyse the effect of profitability, current tax expense, and deferred tax assets on earnings management. The research data were obtained from manufacturing companies in the non-cyclical industrial sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange. There are 10 companies out of a total of 63 companies studied using a 4-year period (2017-2020). The method used in this study is a descriptive method using a quantitative approach. The results of this study indicate that simultaneously profitability, current tax expense, and deferred tax assets have a significant effect on earnings management. While partially found that profitability and current tax expense have no effect on earnings management. In contrast to deferred tax assets which partially have a significant effect on earnings management.

PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN PENGHARGAAN SEBAGAI VARIABEL MODERASI Sarah Meilin Ginting; Valentine Siagian
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research was conducted at PT. Hotma Guna which is engaged in services as a provider of production workforce, office administration, drivers, cleaning personnel, logistics, and lawn mowing. This study aims to determine the effect of the work environment on performance and also we include rewards as a moderating variable. This research uses quantitative research. In this study, researchers used primary data obtained from distributing questionnaires to employees at PT. Hotma Guna, resulting 89 respondents. The results of this study indicate that work environment variables have a significant effect on employee performance variables. This is supported by a significant result of 0.000 and the result of t count> t table which is equal to 6.880> 1.988. In this study, we also found that the reward variable did not strengthen the effect of work environment towards the employee performance. This is supported by a significant result of 0.227 and the value of t count <t table which is equal to -1.216 <1.988.

PENGARUH DISIPLIN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI YP BINAGUNA TANAH JAWA Sudarma Sinaga; Joan Yuliana Hutapea
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to determine the effect of discipline and work motivation on the performance of the employees of the YP. Binaguna Tanah Jawa, both partially and simultaneously. This type of research uses primary data and the sample in this study amounted to 50 respondents. The technique used for data collection is by distributing online questionnaires using google forms. Hypothesis testing using instrument test, classical assumption test, coefficient of determination test, correlation coefficient test, multiple linear regression analysis, T test and F test. The results of the T test of disciplined variables on employee performance are 3.030>1.678 with a significance value of 0.004<0.05, from these results partially the discipline variable has a significant effect on employee performance. The results of the T-test of the work motivation variable on employee performance are 8,402>1,678 with a significance value of 0.000<0.05, from these results partially the work motivation variable has a significant effect on employee performance. The F test on the variables of discipline and work motivation is 59.691>3.195 with a significance value of 0.000<0.05, from these results simultaneously a significant effect on employee performance.

PENGARUH NET INTEREST MARGIN DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS PADA BANK KECIL TAHUN 2019-2020 Venny Aprilia Simbolon; Richard Friendly Simbolon
Jurnal Ekonomis Vol 14 No 3c (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study measures the effect of Net Interest Margin and NonPerforming Loans on Return on Assets in small banks in 2019-2020. This research is a quantitative research. The data source is obtained from secondary data, namely the 2019-2020 Financial and Annual Reports for small banks. The population in this study are all small banks in Indonesia. The sample in this study was 25 small banks which were selected using purposive sampling method with certain criteria. The variables of this research are net interest margin and non-performing loan as independent variables and return on assets as dependent variable. Data analysis researchers did using SPSS with the analysis carried out is descriptive statistical test, classical assumption test, multiple linear regression, F test, t test, and coefficient of determination test. The results of this study indicate that the Net Interest Margin and Non-Performing Loan have a significant negative effect on Return on Assets.

PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2018 – 2020 Irene Alda Uli Siregar; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of profitability, solvency and firm size on audit report delays in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samples used as many as 24 companies with purposive sampling technique. This study uses secondary data that is processed using the SPSS application. The analysis technique used is multiple linear regression analysis. The results showed that profitability and firm size had a negative effect on audit report lag, while solvency had a positive effect on audit report lag.

Page 10 of 15 | Total Record : 147

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Paul Edward Sudjiman

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jurnal.ekonomis@unai.edu

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+6281321394770

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jurnal.ekonomis@unai.edu

Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

Location
Kab. bandung barat,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Paul Edward Sudjiman

Contact Email jurnal.ekonomis@unai.edu

Phone +6281321394770

Journal Mail Official jurnal.ekonomis@unai.edu

Editorial Address Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

Location Kab. bandung barat, Jawa barat INDONESIA

Abstract

Abstract

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Abstract

Contact Name
Paul Edward Sudjiman

Contact Email
jurnal.ekonomis@unai.edu

Phone
+6281321394770

Journal Mail Official
jurnal.ekonomis@unai.edu

Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

Location
Kab. bandung barat,

Jawa barat

INDONESIA