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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL WIDYA GANESWARA ACCOUNTHIK : Journal of Accounting and Finance Accounting Global Journal Jurnal Pengabdian kepada Masyarakat SIDOLUHUR prosiding seminar nasional
Yuli Chomsatu
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Journal : FINANSIA : Jurnal Akuntansi dan Perbankan Syariah

 1 
Faktor-faktor yang Mempengaruhi struktur Modal Kiki Nurhalimah; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.532 KB) | DOI: 10.32332/finansia.v3i2.2117

Abstract

Abstract: : Capital structure is a complex financial decision because it is related to other financial decision variables. This research aims to find out the factors that influence the capital structure. The population in this research is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was chosen from the purposive sampling method and obtained a sample of 8 pharmaceutical companies. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 21. The results of this study indicate that liquidity, business risk, company growth influence the company's capital structure. While profitability, company size, sales growth and asset structure have no effect on capital structure. The results of this research are expected to be a material consideration for company management in deciding policies on capital structure and providing information on users of financial statements for consideration of investment decisions.
Analisis Rasio Keuangan terhadap Kualitas Laba Perusahaan Makanan & Minuman yang Terdaftar di BEI Septiana Putri Hargyanti; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2114

Abstract

Abstract : This study aims to determine the effect of company size, profitability, liquidity, leverage, and company values ​​on earnings quality. The population in this study is the Food and Beverage company on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample was selected from the purposive sampling method and obtained a sample of 12 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 20. The results of this research show that company size has an influence on earnings quality. While profitability, liquidity, leverage, and firm value do not have an influence on earnings quality. The results of this research are expected to be an additional consideration for company management in the process of deciding taxation policies. And can be additional information for users of financial statements for consideration of investment decisions ".
PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Anisa Wantifa Pratiwi; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.3470

Abstract

This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.
Faktor-faktor yang Mempengaruhi struktur Modal Kiki Nurhalimah; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i2.2117

Abstract

Abstract: : Capital structure is a complex financial decision because it is related to other financial decision variables. This research aims to find out the factors that influence the capital structure. The population in this research is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was chosen from the purposive sampling method and obtained a sample of 8 pharmaceutical companies. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 21. The results of this study indicate that liquidity, business risk, company growth influence the company's capital structure. While profitability, company size, sales growth and asset structure have no effect on capital structure. The results of this research are expected to be a material consideration for company management in deciding policies on capital structure and providing information on users of financial statements for consideration of investment decisions.
Analisis Rasio Keuangan terhadap Kualitas Laba Perusahaan Makanan & Minuman yang Terdaftar di BEI Septiana Putri Hargyanti; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2114

Abstract

Abstract : This study aims to determine the effect of company size, profitability, liquidity, leverage, and company values ​​on earnings quality. The population in this study is the Food and Beverage company on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample was selected from the purposive sampling method and obtained a sample of 12 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 20. The results of this research show that company size has an influence on earnings quality. While profitability, liquidity, leverage, and firm value do not have an influence on earnings quality. The results of this research are expected to be an additional consideration for company management in the process of deciding taxation policies. And can be additional information for users of financial statements for consideration of investment decisions ".
PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Anisa Wantifa Pratiwi; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.3470

Abstract

This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.
Co-Authors Aghlul Jannatun Agni Astungkara Agustin Nur'aini Agustin Nuraini AJENG LAKSMI DEWANTI Allivia Ayuningtyas Alysha Fadjri Ramadhani Anisa Wantifa Pratiwi Anita Wijayanti Aprilia Setyo Endah Widodo Aulia Indira Lailyatussoqiba Avinia Andika dea ayu kusuma wardani Endang Masitoh Endang Masitoh W Halimah Nur Wanisih Kartika Hendra Titisari Kiki Nurhalimah Laksono Trisnantoro Marisa Ayu Nurrohmah Rina Puji Hastuti Rosa Nikmatul Fajri Septiana Putri Hargyanti Setiyowati Sita Widia Wati Suhendro Suhendro