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Journal : Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis

Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Laba, dan Likuiditas terhadap Kualitas Laba Lydia Mardiana; Endang Kartini; M. Wahyullah Wahyullah
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 3 (2022): November 2022
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.718 KB) | DOI: 10.57141/kompeten.v1i3.18

Abstract

The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Samples were taken using purposive sampling. The criteria are based on the companies that issued financial statements during the study period. The data was obtained on the Indonesia Stock Exchange through the website www.idx.co.id. Data were analyzed using multiple linear regression. The results of this study indicate that the capital structure has a partial effect on earnings quality. On the other hand, firm size, profit growth, and liquidity have no partial effect on earnings quality. In addition, capital structure, firm size, profit growth, and liquidity simultaneously effect earnings quality. Keywords : Capital Structre, Firm Size, Profit Growth, Liquidity, Earnings Quality
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Baiq Dwi Utami Ahadiyah; Endang Kartini; M. Wahyullah Wahyullah
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 6 (2023): Mei 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v1i6.35

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap manajemen laba. Jenis peneilitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indnesia tahun 2017-2021 yang berjumlah 47 perusahaan. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling sehingga didapatkan sampel sebanyak 35 sampel. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil pengujian hipotesis dengan melakukan uji-t membuktikan bahwa secara parsial ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap manajemen laba. Sedangkan, leverageberpengaruh terhadap manajemen laba. Hasil uji F membuktikan bahwa secara simultan ukuran perusahaan, leverage, dan profitabilitas berpengaruh terhadap manajemen laba.Kata Kunci: Ukuran Perusahaan; Leverage; Profitabilitas; Manajemen Laba; Perusahaan Pertambangan.
Faktor-faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan di Kabupaten Sumbawa Besar Nengah Lili Setiawati; Endang Kartini; Rusli Amrul; Ni Nyoman Yuliati
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 2 (2023): September 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i2.79

Abstract

This Study aims to determine the factors that influence taxpayer compliance in paying land and building taxes in rural and urban areas n Sumbawa Besar Regency. The research method used in this studyis a quantitative method with an associative approach. The variables of this study consist of 5 (five) independent variables, namely tax knowledge (X1), taxpayer awareness (X2). Income level (X3), quality of tax services (X4) and tax sanctions (X5) and dependent variable, namely taxpayer compliance (Y). The population in this study were 236,606 taxpayers registered at the Sumbawa Besar Bapenda. The sample was taken using the slovin formula so that the sample obtained was 100 respondents. The sampling technique used in this study is Incidental Sampling. Data was obtained by distributing questionnaires to tax payers int he Sumbawa Besar district. The results showed that knowledge of taxation had a positive and significant effect on taxpayer compliance, while tax payer awareness,incomelevels, quality of tax services and taxsanctions had no effect on tax payer compliance in paying land and building taxes.