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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomis

Romulo Sinabutar

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Author-ID : 3588196

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR KIMIA TAHUN 2017-2019 Rosalinda Hutapea; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Corporate Tax Avoidance is a way of limiting or eliminating the tax burden by considering the tax risks it causes. This study aims to examine and provide evidence of the influence of corporate governance, profitability, and leverage on tax avoidance. The population in this study is the chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study used 13 chemical companies listed on the Indonesia Stock Exchange as many as 39 samples. This data was downloaded from www.idx.co.id. The methods used in this research are descriptive analysis method, classical assumption test, significant T test and F significant test, normality test, and linear regression analysis, with a significance level of 0.05 or u. 5%. The results of this study indicate that corporate governance has a positive and insignificant effect on tax avoidance 0.625> 0.05 with t count 0.493, profitability has a negative and significant effect on tax avoidance 0.019> 0.05 with t count -2.450, and leverage has a negative but not negative effect. significant to tax avoidance 0.438> 0.05 with t count -784.

PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Greatson Paul Hutapea; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1b (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to determine the effect of company profitability and solvency on audit report lag. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period became the population in this study. The sample used in this study was selected by purposive sampling. From the results of the sample criteria that have been determined from 34 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX), 16 companies were eliminated because these companies did not publish their financial reports during 2016-2018 period, and only 18 companies still meet the criteria. To determine the effect of the independent variable on the dependent variable, the t test and F test were carried out with a significance level (α) of 0,05 or 5%. The data analysis method in this research is multiple linear regression. The results showed that profitability (ROE) had no significant effect on audit report lag 0.089>0.05 with t count 1.733, and solvency (DER) had a significant effect on audit report lag 0.000<0.05 with t count 7.404. And profitability and solvency simultaneously affect the audit report lag 0.000<0.05 with F count 27.872.

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP PENGHINDARAAN PAJAK PERUSAHAAN MANUFAKTUR PADA TAHUN 2018-2019 Jennifer Priccila; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Researchers aim to examine to determine the effect of company size, sales growth, and profitability on manufacturing company tax avoidance in 2018-2019. This type of research uses quantitative data with secondary data from financial and annual data from food and beverage manufacturing companies in 2018-2019. The research sample was obtained from 26 food and beverage manufacturing companies from 2018-2019, thus 19 research samples were obtained. The data analysis technique used statistical analysis and SPSS 25 software such as descriptive analysis, correlation coefficient, determination coefficient, significant F test and t-test, simple linear regression analysis, and classical assumption test. The results of this study indicate that there is a significant influence between company size, sales growth, and profitability on tax avoidance seen at the p-value <5% (Sig. 0,000).

PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP COST OF DEBT PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI 2016-2019 Mayer Nicolas Hendryanto Pardosi; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 1c (2021): EKONOMIS : April 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Cost of debt or cost of debt is an obligation that is owned by a company and that must be paid against its debts. This study aims to determine the effect of tax avoidance and profitability on the cost of debt in textile and garment sub-sector companies listed on the Indonesia Stock Exchange. This study used 40 research samples from 10 textile and garment sub-sector companies with company codes, namely: BELL, INDR, PBRX, POLY, RICY, SRIL, SSTM, TRIS, UNIT, ESTI from 2016-2019. This type of research is quantitative research. The independent variable (X1) is tax avoidance, (X2) is profitability, while the dependent variable (Y) is cost of debt. Researchers used descriptive statistics, correlation coefficient, coefficient of determination, significant F test, significant T test, and linear regression analysis (simple) as data analysis. The results of the research that the researchers have done show that there is no significant effect between tax avoidance on the cost of debt. The results of this study also show that there is a significant influence between profitability and cost of debt.

PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Subsektor Manufaktur yang Terdaftar di BEI pada Tahun 2017 – 2019) Agnes Margareth Siregar; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to analyze the effect between deferred tax expense and tax planning on earnings management. The research method is descriptive with a quantitative approach. The data used in this study from annual financial statements on manufacturing companies that listed on the Indonesia Stock Exchange. Based on the simultaneous test results, deferred tax expense and tax planning have a significant effect on earnings management.

ANALISA LAPORAN KEUANGAN UNTUK MENETAPKAN KINERJA KEUANGAN PERUSAHAAN Yaneke Pingkan Boyoh; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The method in this research is to use the literature study method. The data collection techniques are by reading, recording, verifying data related to research. The data used come from textbooks, journals, scientific articles, literature reviews related to the topic under study. The data processing technique is by verifying the material obtained and reviewing it in accordance with answering the identification of the problem.

KORELASI MOTIVASI DAN LOYALITAS KERJA TERHADAP KINERJA KARYAWAN Helti Sondang Manulang; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 2c (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research aims to determine the correlation between work motivation and loyalty to employee performance. The research method used in this research is a literature study (qualitative). Sources of data in this study were obtained from library sources such as journals, theses, e-books, as well as information from the internet and the official website listed on Google. The results obtained in this study are that several companies still lack motivation which results in many employees leaving the company without the reasons, therefore the company must pay attention to each employee so that employees have good work motivation so that the quality of employee performance also increases.

PENGARUH BOOK-TAX DIFFERENCE TERHADAP PERTUMBUHAN LABA (Studi Empiris Terhadap Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Pada Tahun 2017-2020) Jesica Gabriela Simanjuntak; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study is conducted to research the effect of book-tax difference on profit growth in manufacturing companies. This research was aimed at the food and beverages company which was listed on the lndonesia Stock Exchange in 2017-2020. The data used for this study is reserve from annual financial statement and used descriptive with a quantitative approach as the research method. Based on the partial and stimultaneous test, results that book-tax difference that outlined by permanent difference and temporary difference have significant effect on profit growth.

PENGARUH SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada 3 KAP di Jakarta 2021) Joy Putranami; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to determine the influence of the auditor's professional skepticism on the quality of the audit. This study collected quantitative data through the dissemination of questionnaires to external auditors as a sample of 30 respondents in KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra. Data analysis processing addresses descriptive anasythy, correlation coefficient, determination coefficient, t significance test and regression analysis. The results showed that the auditor's professional skepticism was good and conducted quality audit results. The significance test results showed a significant influence on the auditor's professional skepticism of audit quality at KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra.

Co-Authors Agnes Margareth Siregar Alda Sitohang Angel Siregar Anggi Helena Br Tarigan Bernhard Peter Nabut Chatrine Yulina Pangestu Fransisca Ivencita Teesen Greatson Paul Hutapea Helti Sondang Manulang Jennifer Priccila Jesica Gabriela Simanjuntak Joshua Hutagaol Joy Putranami Juan Situmorang Mayer Nicolas Hendryanto Pardosi Mira Maryani Ricky Atmaja Rosalinda Hutapea Sabattati Arum Sukemi Yaneke Pingkan Boyoh

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