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<![CDATA[PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Sub Sektor Pertambangan Batubara Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) ]]>
<![CDATA[Rosalinda Sabbathista Simatupang]]>;
<![CDATA[Lorina Siregar]]>
<![CDATA[ Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v13i4b.2423
<![CDATA[Setiap penelitian tentunya memiliki tujuan yang menjadi dasar dilakukannya penelitian tersebut. Mengetahui pengaruh Profitabilitas dan Kebijakan Dividen terhadap harga saham perusahaan sub sektor pertambangan batubara merupakan tujuan utama penelitian ini. Jumlah populasi sub sektor ini berjumlah 22 perusahaan dan diseleksi berdasarkan teknik purposive sampling, sehingga total sampel menjadi 17 perusahaan dengan 2 tahun periode laporan keuangan sehingga didapatkan 34 sampel. Penelitian ini mendapatkan hasil bahwa Profitabilitas memiliki pengaruh yang signifikan terhadap harga saham, Kebijakan Dividen memiliki pengaruh terhadap harga saham, dan secara simultan Profitabilitas dan Kebijakan Dividen memiliki pengaruh terhadap harga saham pada perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2018-2019.]]>
<![CDATA[THE EFFECT OF SOLVENCY AND LIQUIDITY TOWARDS PROFITABILITY ON MACHINE AND HEAVY EQUIPMENT COMPANIES THAT LISTED IN BEI 2015-2019. ]]>
<![CDATA[Sabattati Arum Sukemi]]>;
<![CDATA[Romulo Sinabutar]]>
<![CDATA[ Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v13i4b.2424
<![CDATA[Dalam penelitian ini, penulis bertujuan untuk menganalisis pengaruh Solvabilitas dan Likuiditas terhadap Profitabilitas pada perusahaan mesin dan alat berat yang tercantum dalam Bursa Efek Indonesia tahun 2015-2019. Metode yang penulis gunakan ialah metode deskriptif dengan data sekunder yang diperoleh melalui laporan keuangan perusahaan yang tercantum pada Bursa Efek Indonesia. Pengujian dan penelitian ini dilakukan untuk melihat seberapa jauh pengaruh yang diberikan oleh solvabilitas dan likuiditas terhadap Profitabilitas perusahaan. Dari hasil pengujian simultan, didapatkan bahwa Solvabilitas dan Likuiditas sama-sama memiliki pengaruh signifikan terhadap peningkatan Profitabilitas namun jika melalui pengujian parsial hanya Likuiditas yang memiliki pengaruh secara signifikan terhadap Profitabilitas perusahaan mesin dan alat berat yang terdaftar pada Bursa Efek Indonesia pada tahun 2015 – 2019.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN SUB-SEKTOR KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017-2019 ]]>
<![CDATA[Nancy Marpaung]]>;
<![CDATA[Paul Eduard Sudjiman]]>
<![CDATA[ Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v13i4b.2425
<![CDATA[Mengetahui pengaruh Profitabilitas dan Leverage terhadap Penghindaran pajak pada perusahaan sub-sektor kimia periode waktu 2017-2019 baik secara parsial maupun secara simultan merupakan tujuan dari penelitian ini. Sampel yang digunakan dalam penelitian ini berjumlah 10 perusahaan yang telah melewati proses pemilihan sampel dengan metode purposive sampling sehingga total sampel berjumlah 30 sampel. Hasil penelitian ini mendapati bahwa Profitabilitas tidak berpengaruh signifikan terhadap penghindaran pajak hal ini dibuktikan dengan nilai signifikansi 0.211 > 0.05, sebaliknya Leverage berpengaruh signifikan terhadap penghindaran pajak dibuktikan dengan nilai signifikansi 0.005 < 0.05, dan secara simultan Profitabilitas dan Leverage berpengaruh signifikan terhadap penghindaran pajak dengan bukti 0.019 < 0.05.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KOTA JAKARTA ]]>
<![CDATA[Zifora Yanesya Takaria]]>;
<![CDATA[Lorina Siregar]]>
<![CDATA[ Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v13i4b.2426
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak di Kota Jakarta. Responden dalam penelitian ini adalah penduduk kelurahan Papanggo yang terdaftar sebagai Wajib Pajak Bumi dan Bangunan Orang Pribadi di Kantor Pelayanan Pajak Pratama Tanjung Priok Jakarta. Teknik Pengambilan data penelitian ini adalah dengan menyebarkan kuisioner kepada responden yang sesuai dengan kriteria penentuan sampel. Analisa data menggunakan regresi linier sederhana dengan uji t. Hasil penelitian menunjukan bahwa tingkat kesadaran wajib pajak berpengaruh secara signifikan terhadap tingkat kepatuhan wajib pajak di Kota Jakarta.]]>
<![CDATA[PENGUJIAN FINANCIAL FRAUD PADA PERBANKAN MALAYSIA: SUATU PENDEKAAN PELAPORAN ]]>
<![CDATA[Kevin Andrew Oktavianus]]>;
<![CDATA[Hisar Pangaribuan]]>
<![CDATA[ Jurnal Ekonomis Vol 13 No 4b (2020): EKONOMIS : Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v13i4b.2427
<![CDATA[Financial statement are the results of financial reporting that are recorded during a certain period based on the company’s activities. This research generally aims to detecting financial fraud using fraud pentagon theory consisting of pressure, opportunity, rationalization, competence, and arrogance in financing company in Malaysia for the period 2017-2019. The data used in the study are secondary data in the form of annual report and financial report of the companies listed in Malaysia Stock Exchange. The results of this study found financial stability can be used to detecting financial fraud. Meanwhile, change of director, ineffective monitoring, and number of CEO’s picture cannot be used to detecting financial fraud. Aside from that, change in auditor cannot be tested because there is no external auditor change during the period.]]>
<![CDATA[PENGARUH PENGGUNAAN E-TAX TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Kantor Pelayanan Pajak Pratama Cibitung) ]]>
<![CDATA[Khatleen Ernita]]>;
<![CDATA[Paul Eduard Sudjiman]]>
<![CDATA[ Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v14i1a.2499
<![CDATA[This study aims to determine how the influence of the use of E-Tax on taxpayer compliance in Cibitung. Respondents in the study were registered residents at the Cibitung Primary Tax Service Office. The data collection technique of this research is by distributing questionnaires to respondents in accordance with the criteria for determining a sample of 26 questionnaires to each taxpayer who has been registered at the Cibitung Tax Service Office. The sample taken in this study used the Incidental Sampling method, which means determining the sample based on the chance to meet the researcher. The results showed that taxpayer compliance was significantly influenced by the use of e-tax. Which also means that more and more taxpayers understand and use e-tax in submitting all their tax obligations in submitting all their tax needs at the Tax Service Office in Cibitung.]]>
<![CDATA[PENGARUH PERSEPSI KUALITAS DAN MOTIVASI KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN MIE GACOAN, BALI ]]>
<![CDATA[Fransisca Ivencita Teesen]]>;
<![CDATA[Romulo Sinabutar]]>
<![CDATA[ Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v14i1a.2500
<![CDATA[This study aims to describe and analyze perceptions of quality and consumer motivation towards purchasing decisions. This research is a quantitative descriptive type using non-probability sampling with purposive sampling technique with the number of respondents 30 consumers who have consumed Mie Gacoan products. Hypothesis testing in this study uses multiple linear analysis which includes multiple regression analysis, T test, F test and the coefficient of determination. The measuring tool used is an online questionnaire using Google Form. The t test results on the perceived quality variable on purchasing decisions are (5.097> 2.052). From these results there is a partial influence between the perceived quality variable and the purchase decision. The consumer motivation variable does not have a partial effect on purchasing decisions. This is supported by the t test of 0.478 <2.052. The f test on the perceived quality variable and consumer motivation towards purchasing decisions is 20.816> 3.35. From these results it is known that each variable X has a simultaneous effect on variable Y.]]>
<![CDATA[PENGARUH PELATIHAN DAN MOTIVASI TERHADAP PERODUKTIVITAS KERJA KARYAWAN ]]>
<![CDATA[Sylvia Kristinauli Siregar Siagian]]>;
<![CDATA[Lorina Siregar Sudjiman]]>
<![CDATA[ Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v14i1a.2501
<![CDATA[This study aims to determine the effect of training and motivation on the work productivity of the employees of the PT Prima Medica Nusantara Hospital in Tebing Tinggi, either partially or simultaneously. This study uses primary data and a sample of 42 respondents. The results of the study prove that training has no effect partially, this is evidenced by 0.840 <2.023 with a significance value of 0.406> 0.05. Meanwhile, motivation has a partial effect on work productivity with evidence of 5.424> 2.023 with a significance value of 0.00 <0.05. And simultaneously training and motivation have a significant effect on work productivity with proof that is 20.20> 3.24 with a significance value of 0.00 <0.05.]]>
<![CDATA[PENGARUH PROFITABILITAS, LAVERAGE TERHADAP AGRESIVITAS PAJAK PADA SUB SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2017-2019 ]]>
<![CDATA[Anggi Helena Br Tarigan]]>;
<![CDATA[Romulo Sinabutar]]>
<![CDATA[ Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v14i1a.2502
<![CDATA[This study aims to see the effeck of profitability on tax aggressivenees. Profitability is measured using the return on assets (ROA) formula and leverage is measured by the equity ratio and aggressiveness is measured by (ETR) effective tax rate. The method used in this research is quantitative method. And this research was conducted on manufacturing companies listed on the Indonesia stock exchange in the 2017-2019 period. As a population by using purpose sampling technique and 20 companies were selected as samples. This stdy uses primary data through financial reports. In this study, the independent variable is profitability (X1) and leverage (X2), while the dependent variable is tax aggressiveness (Y). From the results of multiple linear analysis, profitability and leverage have significant effect on tax aggressiveness, where profitability is 0,611 > 0,05 with count -512 and leverage 0.581>0.05 with count -555. The profitability and leverage have negative effect on tax aggressiveness.]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP UTANG PT GARUDA INDONESIA PERIODE 2014 – 2019 YAN G TERDAFTAR DI BEI ]]>
<![CDATA[Richard Jonathan Ginting]]>;
<![CDATA[Paul Eduard Sudjiman]]>
<![CDATA[ Jurnal Ekonomis Vol 14 No 1a (2021): EKONOMIS : April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Advent Indonesia ]]>
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DOI: 10.58303/jeko.v14i1a.2503
<![CDATA[This study discusses how the influence of tax avoidance or what is usually referred to as tax avoidance on debt that occurs in pt manufacturing companies. Garuda Indonesia Airways is listed on the Indonesia Stock Exchange. This research is a quantitative research with data obtained secondaryly. With data obtained from the annual report of PT. Garuda Indonesia Airways from 2014 to 2019. The data used in this study uses Pph Agency, profit before tax, tax avoidance and debt. Which pph agency and profit before tax is used as a factor in determining tax avoidance. The authors conducted data processing using analysis tools in the form of SPSS version 24 using descriptive analysis, simple linear regression test, validity test, T test and R- Square Test. The results of this study show that in this study tax avoidance does not have a significant influence on the amount of debt owned by PT. Garuda Indonesia Airways.]]>
