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INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
Education
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Articles 8 Documents
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Search results for , issue "Vol 9, No 1 (2017): Agustus" : 8 Documents clear
ANALISIS REAKSI PASAR MODAL DILIHAT DARI ABNORMAL RETURN ( AR ) DAN TRADING VOLUME ACTIVITY (TVA) TERHADAP KEBIJAKAN TAX AMNESTI PADA SAHAM PERUSAHAAN YANG TERDAFTAR DI SAHAM INDEKS LQ 45 Alhakim, Isa Arief; Waskito, Jaka; Subroto, Setyowati
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study is 1) To determine whether there are differences abnormal return on the shares listed in the LQ 45 index 2). To find out if there is any difference in trading volume of activity on stocks listed in index LQ 45. Data collection method used in this research is Documentation. While the data analysis method used is the test analysis of difference of two average. The results of this study prove that, statistical test results show the probability of events of 0.205. The probability obtained is greater than 0.05 so it can be concluded that there is no difference between abnormal returns between before and after the tax amnesty policy, thus the hypothesis which states "There is a difference in abnormal returns in the issuers of the LQ45 index before and after the tax amnesty policy" is not acceptable the truth. Statistical test results show the probability of an event is 0.311. The probability obtained is greater than 0.05 so it can be concluded that there is no difference between trading volume activity between before and after the tax amnesty policy, thus the hypothesis states "There is a difference in trading volume activity in the issuers of the LQ45 index before and after the tax amnesty policy" no the truth can be accepted.  Keywords: Abnormal Returns, Trading Volume Activity, Tax amnesty
PENGARUH RASIO LAPORAN KEUANGAN TERHADAP KEBIJAKAN PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT KONVENSIONAL DI INDONESIA Sari, Inayah Adi; Sujarwo, Makmur
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

Loan portfolio is the main activity in the banking sector. These activities generate revenue so that banks in carrying out its functions should be based on the precautionary principle. It is necessary to pay attention to factors such as the ratio of credit loans (NPL), factor capital adequacy ratio (CAR and DPK), the level of the operational efficiency of the bank (BOPO) and the level of profit generated (ROA) . reseach was done in order to determine the effect the relationship between the variables ( NPL, CAR, DPK, ROA and ROA) on the variable number of loans at BPR Konventinal in Indonesia. The method used is quantitative method. This study used cross section data in 2014 -2016 were obtained through an annual financial report on the official website of the financial services authority. This study using purposive sampling method. based on the criteria, there were 41 BPR sampled. Hypothesis testing is done by using multiple linear regression and classic assumptions. T test results showed that the variables NPL significant negative effect on the amount of lending. While the variable CAR, deposits and ROA positive and significant impact on the amount of lending and ROA has no effect on the amount of lending. Based on F test showed that the variables NPL, CAR, DPK, ROA and ROA simultaneously affect the amount of lending. The coefficient of determination shows that the predictive ability of the independent variables fifth by 82% while the remaining 18% are influenced by other variables outside the research.  Keyword: NPL, CAR, DPK, BOPO , ROA and Number of loan.
PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL BANK TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 Kartina, Ary; Jalil, Mahben; C, Niken Wahyu
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

The purpose of the research is 1) To test the effect of capital adequacy ratio on the performance of banking company 2) To test the influence of asset quality on the performance of banking company 3) To test the effect of management efficiency on the performance of banking company 4) To test the influence of liquidity management on the performance of banking company 5) To test the influence of the interest rate on the performance of banking companies 6) To test the effect of the inflation rate on the performance of banking companies 7) To test the effect of capital adequacy ratio, asset quality, management efficiency, liquidity management, interest rate and inflation rate on the performance of banking companies. Data collection method used in this research is documentation. While the methods of Data Analysis and Testing Hypotheses used are Classical Assumption Test, Multiple Linear Regression Analysis, Partial Testing, Simultaneous Testing, Coefficient of Determination (R Square). There is no significant effect of capital adequacy ratio on company performance, evidenced from the partial capital adequacy ratio test on banking financial performance obtained by sig value. of 0.718> 0.05. There is a significant influence of asset quality on company performance, evidenced from the result of partial asset quality test toward banking financial performance obtained by sig value. of 0.034 <0.05. There is a significant influence management efficiency on the performance of the company, evidenced from the results of partial management of eficiency test of banking financial performance obtained sig value. of 0.008 <0.05. There is a significant influence of liquidity management on company performance, evidenced from the results of partial liquidity test of banking financial performance obtained sig value. of 0.000 <0.05. There is no significant effect of interest rate on company performance, evidenced from the partial test of interest rate on banking financial performance obtained sig value. of 0.560> 0.05. There is no significant effect of inflation rate on company performance, evidenced from result of partial test of inflation on banking financial performance obtained by sig value. of 0.819> 0.05. There is significant influence of capital adequacy ratio, asset quality, management efficiency, liquidity management, interest rate and inflation rate to company performance, evidenced from result of testing significance of multiple regression analysis obtained by sig value. of 0.000 <0.05.  Keywords:  capital adequacy ratio, asset quality, management efficiency, liquidity management, interest rate, inflation rate of company performance
PENGARUH TARIF, KEADILAN, SISTEM PERPAJAKAN, TEKNOLOGI DAN INFORMASI, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK PADA KPP PRATAMA TEGAL Adisty, Andina Putri; Herwinarni, Yuniarti; Ardiansah, Didi
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

This research aims to determine whether there is the influence of tax rates, justice, taxation system, technology and taxation information, and sanctions taxation both simultaneously and partially to the taxpayer's perception of tax evasion ethics.This type of research is correlational. The population used is individual taxpayers and taxpayers registered in the KPP Pratama Kota Tegal. As well as the samples used are individual taxpayers registered in KPP Pratama Kota Tegal 2018 method of sampling by incidental sampling. Source of data used is primary source obtained from spreading of questioner to responder. Data analysis method using classical assumption test, multiple regression analysis, simultaneous test (F test), hypothesis test (t test), and coefficient of determination. The results showed that the tax rate, justice, taxation system, taxation technology and information, and tax sanction have a significant effect simultaneously to the taxpayer's perception about tax evasion ethics, tax rate significantly partially influence the taxpayer's perception about tax evasion ethics, partially significant effect on the taxpayer's perception of tax evasion etiquette, taxation system has a significant effect partially on the taxpayer's perception of tax evasion ethics, technology and information has no significant effect partially on the taxpayer's perception of tax evasion ethics, and tax sanctions have significant effect partially to the taxpayer's perception of tax evasion ethics.  Keywords: Tax rates, Justice, Taxation System, Tax Sanctions, tax evasion ethics.
PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN PERIODE 2014-2017 Utami, Ana Listya; Sumarno, Mr.; Fanani, Baihaqi
PERMANA Vol 9, No 1 (2017): Agustus
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Abstract

The goal of this research is to analyze the effect of the fraud triangle, using external pressure, financial target, personal financial needs, ineffective monitoring and financial stability to the detection of fraudulent financial statement in banking companies that are signed up in Indonesia’s Stock Exchange within the period of 2014-2017. This research uses secondary data which are from the financial reports that are signed up in Indonesia’s Stock Exchange within the period of 2014-2017. The technique behind collecting samples to this research is purposive sampling. There are 10 banking companies that are signed up Indonesia’s Stock Exchange within the period of 2014-2017 that act samples to this research. The analysis technique used in this research is the multiple linier regression analysis. While to process the data, IBM SPSS 23.0 is being used in this research. The result this research shows that external pressure, personal financial needs, ineffective monitoring and financial stability that is proxied successively with LEVERAGE, OSHIP, BDOUT, and ACHANGE and has partial no effect on fraudulent financial statements. But financial target is proxied ROA have effect partial on fraudulent financial statement. This is due to the possibility of the large pressure from external, personal financial needs, ineffective monitoring and financial stability of the company does not affect a management to commit fraud. As for the financial targets, possibly because the magnitude of the asset that can influence someone to do fraudulent financial statement.  Keywords :  External pressure, financial target, personal financial needs, ineffective monitoring and financial stability.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN SUB SEKTOR TRANSPORTASI DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI TAHUN 2011-2016 Amalia, Amara; Gunistiyo, Mr.; Utami, Yuni
PERMANA Vol 9, No 1 (2017): Agustus
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Abstract

The Influence of Financial Performance on Corporate Value of Sub Sector of Transportation With Disclosure of Corporate Social Responsibility as Moderator of Year 2011-2016. He purpose of this research is 1) to analyze the influence of financial performance to company value, 2) to analyze the influence of financial performance to corporate value which moderated by corporate social responsibility. Hypothesis in this research is 1) there is influence of financial performance to company value, 2) corporate social responsibility able to moderate influence of financial performance to company value. In this research used quantitative research type with descriptive approach. Data collection method used in this research is documentation method. Data analysis techniques used are classical assumption testing, simple regression analysis and moderated regression analysis (MRA). From the results of simple regression sigifikansi test, the results of this study indicate that the financial performance variables significantly influence the value of transportation service sub-sector companies listed on the Indonesia Stock Exchange 2011-2016 at the level of 5%, evidenced from the simple regression significance of 0.000 <0, 05. From the result of the test of sigifikansi moderated regression analysis (MRA), the result of this research indicates that corporate social responsibility is not able to moderate the influence of financial performance to the value of transportation service sub-sector listed in Indonesia Stock Exchange 2011-2016 at level 5% of the significance value of moderated regression analysis of 0.356> 0.05. From the analysis results can be seen the value of coefficient of determination of 0.301 which means the variability of corporate value that can be explained by the financial performance is 30.1%. This means that 30.1% of corporate value is influenced by financial performance variable while the rest 69.9% by other factors that can not be explained.  Keywords: financial performance, corporate value, corporate social responsibility
PENGARUH OPINI AUDIT, SOLVABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia) Kurniati, Afifah; Tabrani, Mr.; R, Dien Noviany
PERMANA Vol 9, No 1 (2017): Agustus
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Abstract

His research was conducted to examine the effect of audit opinion, solvency and institutional ownership both partially and simultaneously on the timeliness of submission of financial reports to basic industrial and chemical companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The research method in this study uses quantitative methods. The sampling technique in this study used a Pusposive sample and produced 38 companies. The analysis used in the study used logistic regression because the dependent variable in this study used dummy.The results of this study indicate that audit opinions and solvency partially do not affect timeliness. Meanwhile, institutional ownership partially affects the timeliness. Simultaneously, audit opinion, solvency and institutional ownership variables influence the timeliness of financial statement submission.  Keywords: Timeliness, audit opinion, solvency (slovability), institutional ownership
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), STRUKTUR KEPEMILIKAN, MANAJEMEN LABA, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Noviyanti, Fanny Richa; Anggra, Eva; Muttaqin, Ibnu
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

The purpose of this research is to analyze the effect of corporate social responsibility disclosure, ownership structure, earnings management, and leverage toward tax agressiveness. The population in this research are all companies listed on BEI with coal minning company as a sampel. Using purposive sampling as the sampling technique, 6 companies are selected as samples. The reasearch period used is 5 years period. Data analysis technique used in this research is multiple linear regression, which previously performed the descriptive statistics, the classic assumption test, and hypothesis testing. The results of this research in the first hypothesis shows that corporate social responsibility disclosure, ownership structure, earnings management, and leverage have no effect simultaneously toward tax agressiveness with significance level of 0,482. The second hypothesis showed the corporate social responsibility disclosure has no significant effect toward tax agressiveness on the level of 0,453. The third showed the ownership structure has no significant effect toward tax agressiveness on the level of 0.182. The fourth hypothesis showed that earnings management has no significant effect toward tax agressiveness on the level of 0.946, and the fifth hypothesis show leverage has no significant effect toward tax agressiveness on the level of 0,295.  Keywords: corporate social responsibility (CSR), ownership structure, earnings management, leverage, tax aggressiveness

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