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All Journal Sosio e-kons JABE (Journal of Applied Business and Economic) Jurnal Review Pendidikan dan Pengajaran (JRPP) RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) Community Development Journal: Jurnal Pengabdian Masyarakat Abdi Jurnal Publikasi Duconomics Sci-meet (Education & Economics Science Meet)
Desy Septariani
Universitas Indraprasta PGRI
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Sosio e-kons

 1 
Analisis Pengaruh Struktur Modal terhadap Profitabilitas pada Perusahaan LQ45 di BEI Periode 2012-2016 Desy Septariani; Ria Susanti Johan
Sosio e-Kons Vol 10, No 3 (2018): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.191 KB) | DOI: 10.30998/sosioekons.v10i3.2909

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh struktur modal yang diukur dari debt to equity ratio dan debt to asset ratio terhadap profitabilitas dengan proksi return on equity pada perusahaan LQ45 yang terdaftar di BEI periode 2012-2016. Populasi dari penelitian ini semua perusahaan yang terdaftar di BEI. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan jumlah sampel 45 perusahaan LQ45 yang terdaftar di BEI periode 2012-2016. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian secara parsial debt to equity ratio berpengaruh terhadap return on equity, sedangkan debt to asset ratio tidak berpengaruh secara signifikan terhadap return on equity. Secara simultan debt to equity ratio dan debt to asset ratio berpengaruh terhadap return on equity.Kata kunci: Debt to equity, debt to asset, return on equity ABSTRACTThis research is to test the effect of Capital Structure with proxy Debt to equity Ratio, and Debt to asset Ratio to return on equity at LQ45 companies listed in Indonesian Stock Exchange for period 2012-2016. The Population of this research are all companies listed in Indonesian Stock Exchange. Sampling technique used in the research is purposive sampling so that yield 45 sample company of LQ45.The data are analysed with multiple regression by means of SPSS. The results  indicate that Partially debt to equity ratio have significan to return on equity ,Conversely debt to asset ratio does not have significant influence towards  return on equity. Simultaneously debt to equity ratio and debt to asset ratio have significant influence to return on equityKeywords: Debt to equity, debt to asset, return on equity
Pengaruh struktur aktiva, likuiditas dan ukuran perusahaan terhadap struktur modal perusahaan farmasi yang listing di BEI periode 2015 sampai 2019 Ria Susanti Johan; Desy Septariani
Sosio e-Kons Vol 13, No 1 (2021): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v13i1.8932

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva, likuiditas dan ukuran perusahaan, terhadap struktur modal. Jenis data yang digunakan adalah data sekunder yang diperoleh dari BEI (Bursa Efek Indonesia) dan ICMD (Indonesia Capital Market Direktori) 2015 sampai 2019. Populasi dalam penelitian ini semua perusahaan farmasi yang terdaftar di BEI. Metode pengambilan sampelnya purposive sampling dengan 8 perusahaan farmasi terpilih sebagai sampel. Metode analisis yang digunakan adalah regresi linear berganda dengan tingkat signifika 0,05. Berdasarkan Hasil pengujian hipotesis ditemukan bahwa struktur aktiva dan ukuran perusahaan berpengaruh positif dan signifikan pada struktur modal perusahaan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia, sedangkan likuiditas tidak berpengaruh pada struktur modal perusahaan farmasi pada Bursa Efek Indonesia tahun 2015 sampai 2019. 
Kualitas Audit, Capital Intensity dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar di BEI Periode 2016 Sampai 2020 Desy Septariani; Ria Susanti Johan; Widiyarini Widiyarini
Sosio e-Kons Vol 14, No 3 (2022): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v14i3.14460

Abstract

This research aims to get empirical evidence about the effect of audit quality, capital intensity, and firm size on tax avoidance. The type of data used is secondary data obtained from IDX (Indonesia Stock Exchange) and ICMD (Indonesian Capital Market of Directory) from 2015 until 2019. The Population of this research is all pharmaceutical companies in the Indonesian Stock Exchange period 2016 until 2020. The sampling method uses purposive sampling method, in which 8 pharmaceutical companies were selected as samples. The analysis method used is multiple linear regression with program SPSS (Statistic Program for Social Science) with a significance level of 0.05. Hypothesis testing used in this research is f test and t-test. The results indicate that Partially variable audit quality had a negative and significant effect on the tax avoidance of the pharmaceutical companies listed on the Indonesia Stock Exchange. While the variable capital intensity and firm size had a positive and significant effect on the tax avoidance of the pharmaceutical companies in the Indonesia Stock Exchange period from 2016 until 2020. Simultaneously audit quality, capital intensity, and firm size have significant influences on tax avoidance. The next research to increase the variables that influence tax avoidance are corporate governance, earning management, audit committee, inventory intensity, and sales growth.
Co-Authors Iin Asikin Ria Susanti Johan Siska Maya Supandi, Agus Vella Anggresta Widiyarini, Widiyarini Yulies Herni