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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi
Ontot Murwanto
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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INFLUENCE OF ASSET STRUCTURE, CAPITAL STRUCTURE, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY TOWARDS FIRM VALUE WITH EARNING GROWTH AS INTERVENING VARIABLE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIA STOCK EXCHANGE (STUDY ON NON-BANK SOE S Muhamad Sanusi Efendi; Ontot Murwanto; Tri Ratnawati
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6446

Abstract

The purpose of this study was to determine how the influence of asset structure (X1), capital structure (X2), firm size (X3), corporate social responsibility(X4) on firm value (Y) with earning growth (Z) as an intervening variable in non-bank state-owned companies listed on the Indonesian stock exchange. 2018-2020 period. The sample companies are 10 non-bank state-owned companies. This research uses SEM-PLS, the software is smartPLS. Of the 13 significant hypotheses accepted, there are 3, namely asset structure on earning growth, capital structure on earning growth and firm size on firm value. There are 10 hypotheses that are not significant or rejected, namely asset structure to firm value, capital structure to firm value, firm size to earnings growth, corporate social responsibility to earnings growth, corporate social responsibility to firm value, earning growth to firm value, asset structure to firm value. firm value through earning growth as an intervening variable, capital structure on firm value through earning growth as an intervening variable, firm size on firm value through earning growth as an intervening variable, corporate social responsibility on firm value through earning growth as an intervening variable Keywords : Asset structure, capital structure, company size, corporate social response, earning growth, firm value.
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA SEBELUM DAN PADA SAAT COVID-19 Putri Aisyah Ayuningtika; Ontot Murwanto
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.199

Abstract

Pandemi Covid-19 memberikan dampak diantaranya melemahnya sektor ekonomi dan menurunnya pendapatan bagi pelaku usaha industri pariwisata. Penelitian ini bertujuan untuk menganalisis kontribusi pajak hotel, pajak restoran, dan pajak hiburan terhadap Pendapatan Asli Daerah Kota Surabaya sebelum Covid-19 (2019) dan pada masa Covid-19 (2020-2021). Penelitian ini merupakan penelitian deskriptif kualitatif. Sumber data yang digunakan adalah data primer berupa wawancara dan data sekunder berupa dokumentasi. Analisis data menggunakan analisis kontribusi dan efektivitas. Hasil dari penelitian ini adalah tingkat kontribusi pajak hotel, pajak restoran, dan pajak hiburan terhadap PAD mengalami penurunan pada tahun 2020 saat pandemi Covid-19 melanda. Pada tahun 2021, tingkat kontribusi pajak hotel berhasil naik, namun tingkat kontribusi pajak restoran dan hiburan tidak mengalami kenaikan. Sedangkan tingkat efektivitas pajak hotel dan pajak restoran pada tahun 2019 tergolong sangat efektif, kemudian menjadi kurang efektif pada tahun 2020, dan pada tahun 2021 tergolong tidak efektif. Tingkat efektivitas pajak hiburan pada tahun 2019 tergolong sangat efektif, namun pada tahun 2020 dan 2021 tergolong tidak efektif.
Co-Authors Muhamad Sanusi Efendi Putri Aisyah Ayuningtika Tri Ratnawati