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Jurnal Ilmiah ESAI
Published by Politeknik Negeri Lampung
ISSN : 19786034     EISSN : 25804944     DOI : https://doi.org/10.25181/esai.v17i2.2641
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online setelah proses peer to peer review jurnal. Bahasa yang digunakan dalam jurnal ini adalah bahasa Inggris atau Bahasa Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 220 Documents
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Pengaruh Struktur Kepemilikan, Dispersi Kepemilikan dan Struktur Modal Terhadap Kebijakan Deviden Atiqah Ganjar; Usep Syaipudin; Niken Kusumawardani
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2604

Abstract

This study aims to determine: (1) The effect of ownership structure on the dividend policy of property companies listed on the IDX in 2015-2019, (2) The effect of dispersion of ownership on the dividend policy of property companies listed on the IDX in 2015-2019, (3) Effect of capital structure on dividend policy of property companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research with secondary data. The population in this study were property companies listed on the Indonesia Stock Exchange in 2015-2019. The samples of this study were 10 property companies listed on the Indonesia Stock Exchange in 2015-2019. The data were obtained using the financial statements of property companies for the 2015-2019 period. The data analysis method used is multiple regression analysis. Based on the results, this study indicates that (1) the ownership structure has a positive effect on the dividend policy of property companies. (2) Dispersion of ownership does not affect the dividend policy of property companies. And (3) Capital structure has no effect on dividend policy of property companies.
Pengaruh CAR, LDR, BOPO dan NPL terhadap ROA pada Sektor Perbankan di Bursa Efek Indonesia Periode 2018-2019 Ahmad Rafinur; Artie Arditha; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2630

Abstract

This study aims to determine the effect of CAR, LDR, BOPO and NPL on ROA in the banking sector in the Indonesian stock exchange. Using Purposive Sampling method, involving 2018-2019 periods, the current research obtained 33 companies that meet the criteria, so the total number of samples is 66 company financial reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The results of this study indicate that CAR and NPL have no effect on ROA, while LDR, BOPO have effects on ROA. And  CAR, LDR, BOPO and NPL collectively affect ROA
Pengaruh Struktur Kepemilikan Perusahaan dan Profitabilitas Terhadap Manajemen Laba Maya Arieska; Nurmala Nurmala; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2636

Abstract

The study aimed to examine the effect of ownership structure and profitability on earning management. Ownership structure represented by institutional ownership and managerial ownership in focusing on mining sector companies listed in the Indonesian Stock Exchange 2017-2020 period. Earning management of dependent variable while ownership structure and profitability is independent variables. The sampling method used was purposive sampling with 18 companies during the observation period of 4 years in a row to produce a total of 72 samples and 69 for samples after data transformation. The analysis technique used in this research used SPSS 22 version with multiple linier regresision analysis. The results of this study indicate that ownership structure represented institusional ownership and managerial ownership does not effect of earning management, while profitability variable has an effect on earning management in the mining sector.
Pengaruh Kepemimpinan Kepala Desa, Pengetahuan, dan Sosialisasi Pemungutan Pajak Bumi Dan Bangunan Terhadap Penerimaan Pajak Bumi dan Bangunan Pada Tahun 2021 : (Studi Kasus Pada Kecamatan Marga Tiga) Wayan Septianawati; Eksa Ridwansyah; Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2637

Abstract

This study aims to determine the effect of Village Head Leadership, Knowledge, and Socialization of Land and Building Tax Collection on Land and Building Tax Revenue in 2021 (Case Study in Marga Tiga District). The data used are primary data carried out by distributing questionnaires. The samples used in this study were 100 respondents who met the sample criteria from the total population of the community who became land and building taxpayers in Marga Tiga District. This study uses multiple linear regression analysis.  The results of this study indicate that (1) the leadership of the village head has no significant effect on land and building tax revenues in 2021 in Marga Tiga District. (2) Knowledge of Land and Building Tax Collection has a significant effect on land and building tax revenues in 2021 in Marga Tiga District. (3) Socialization of Land and Building Tax Collection has a significant effect on land and building tax revenue in 2021 in Marga Tiga District.  (4) Village Head Leadership, Knowledge, and Socialization of land and building tax collection have a significant effect on land and building tax revenue in 2021 in Marga Tiga District.
Pengaruh Struktur Aset dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Risiko Bisnis Sebagai Variabel Moderating : (Studi Pada Perusahaan Terindeks LQ45 di Bursa Efek Indonesia Tahun 2015-2018) Rizky Hermayanti; Destia Pentiana; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2641

Abstract

The purpose of this study was to examine the effect of asset structure and sales growth on capital structure with business risk as a moderating variable by focusing on LQ45 indexed companies on Indonesia Stock Exchange in the period of 2015-2018. Capital structure was a dependent variable, while asset structure and sales growth were independent variables and business risk was a moderating variable. The sampling method used was purposive sampling with a sampel of 26 companies during the observation period of 4 years in a row to produce a tatal of 104 samples and 81 for samples after data transformation. The analysis technique used in this research used SPSS 22 version with multiple linier regresision analysis. The results of this study indicate that asset structure does not effect on capital structure, sales growth has an effect on capital structure, business risk can not moderated effect between asset structure with capital structure and business risk can moderated effect between sales growth with capital structure.
Pengaruh BOPO, ROA, dan LDR Terhadap Agresivitas Pajak pada Perusahaan Sub Sektor Perbankan yang terdaftar di BEI Sebelum dan Saat Covid-19 Kusuma Dewi; Damayanti Damayanti; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2643

Abstract

This study aimed to examine the effect of Operating Expenses on Operating Income (BOPO), Return On Assets (ROA), and Loan To Deposit Ratio (LDR) on tax aggressiveness in banking sub-sector companies listed on the IDX before and during Covid-19. The sample selection using the purposive sampling method was obtained as many as 25 with the 2018-2021 observation period (before and during Covid-19). The analysis technique used in this research is multiple linear regression analysis. The analysis uses SPSS version 22. The results of this study indicate that BOPO has an effect on tax aggressiveness, and ROA and LDR have no effect on tax aggressiveness.
Analisis Perbedaan Tingkat Discretionary Accrual Sebelum dan Sesudah Adopsi IFRS Andwi Natasa; Tri Joko Prasetyo; Komaruddin Komaruddin
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2662

Abstract

The purpose of this study is to analyze whether there are differences in the level of discretionary accruals before and after the adoption of IFRS. In this study, only one variable is used, namely discretionary accruals. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2009 to 2018 with a sampling technique using the purposive sampling method. The test method uses the one sample Kolmogorov Smirnov test because the data is normally distributed and processed using IBM SPSS Statistics 26. The results of this study indicate that there are differences in the level of discretionary accruals before and after the adoption of IFRS proved by paired sample t-test.
Pengaruh Kinerja Keuangan Dan Struktur Modal Terhadap Financial Distress Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Dicky Zuliansyah; Lestari Wuryanti; Rahyono Rahyono
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2674

Abstract

This study aims to determine the Effect of Working Capital to Total Assets, Ebit to Total Assets, EBT to Current Liabilities, Total Asset Turnover, and Capital Structure to Financial Distress in Banking on the Indonesia Stock Exchange (IDX) in 2017-2019. The object of this research is a banking company listed on the Indonesia Stock Exchange. Based on the Purposive Sampling method, the research sample was carried out on 66 banking samples listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Hypothesis testing in this study was carried out using the logistic regression analysis method in the SPSS program application. The results showed that Working Capital to Total Assets had an effect on financial distress with a significant value of 0.001. The variable Ebit to Total Assets has no effect on financial distress with a significant value of 0.999. The EBT variable to Current Liabilities has an effect on financial distress with a significant value of 0.028. The variable Total Asset Turnover has an effect on financial distress with a significant value of 0.038. Capital Structure variable has no effect on financial distress with a significant value of 0.202.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia pada Kabupaten dan Kota di Provinsi Lampung tahun 2016-2019 Eka Jatmiko Sulistio Wati; Eksa Ridwansyah; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2933

Abstract

This study aims to determine the effect of local revenue and special allocation funds on the human development index. This study uses a non-probability sampling technique, namely saturated samples. The population used in this study were 15 districts and cities in Lampung Province. This study uses secondary data from www.bps.go.id. Data analysis used descriptive analysis test, classical assumption test, multiple linear analysis test, coefficient of determination test, and t test (partial) with the test tool used was SPSS.V.25.0. The results of this study indicate that Local Revenue has an effect on the Human Development Index while for the variable Special Allocation Funds have no effect on the Human Development Index.
Penerapan Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dewi Zakia; Endah Yuni Puspitasari; Lihan Rini Puspo Wijaya; Sahilly Dzulhasni
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.3090

Abstract

This study aims to examine the effect of information value in terms of financial statement disclosure as measured using the GRI index and divide it into two main categories, namely hard environmental disclosure and soft environmental disclosure and sustainability reporting on company stock prices. The research was conducted on ISRA participants in 2020-2022. The company's stock price is measured using the price model developed by Ohlson (1995). Data were analyzed using multiple linear analysis.

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