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PENGARUH PRODUK AR RAHN DAN PRODUK MULIA TERHADAP PENDAPATAN PT. PEGADAIAN (PERSERO) SYARIAH Dini Fitrianti
Jurnal Akrab Juara Vol 4 No 3 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study aims to investigate the influence of ar rahn product and noble product to revenue PT. Pegadaian (Persero) Syariah. This study uses data that PT. Pegadaian (Persero) located on Jalan Kramat Raya 162, Central Jakarta. The study was conducted in December 2014 until January 2015. While the method of data multiple linier regression analysis. Results in partial test (t test) obtained that ar rahn product effect on revenue and noble product has no effect on revenue. Where the error rate used is 5 % or 0.05 at significant level of 95%.
PENGARUH ARUS KAS DAN INFLASI TERHADAP LAPORAN PERUBAHAN MODAL (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia, Periode 2017-2021). Wizanasari Wizanasari; Dini Fitrianti; Nani Sriyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine the effect of cash flow and inflation on the statement of changes in capital. This type of research uses associative quantitative, the object of research is food and beverage companies registered with Bursa Efek Indonesia in 2017-2021, using a purposive sampling method in collecting sample data and the type of data used is secondary data. The total number of samples used in this study were 130 out of 26 food and beverage companies registered with the Indonesian Stock Exchange. Data analysis used in this study used panel data regression using the Eviews 12 test tool. The results of this study indicate that together the variables of cash flow and inflation have no effect on reports of changes in capital. Based on the results of the T hypothesis test, it shows cash flow has no effect on reports of changes in capital, and inflation has no effect on reports of changes in capital.
PENGARUH ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Subsektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Nani Sriyani; Wizanasari Wizanasari; Dini Fitrianti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine how the influence of Operating Cash Flow and Capital Structure on Profit Grow. This type of research uses associative quantitative, the object of research is banking sub sector companies listed on the Indonesia Stock Exchange in 2018- 2021, using purposive sampling method in collecting data. sample data and the type of data used is secondary data. The totalpopulation in this study were 44 companies and the total sample used in this studywas 40 of 10 companies for a period of 4 years. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of this study indicate that simultaneously the variables Operating Cash Flow and Capital Structure affect Profit Grow. Based on the results of the T hypothesis test,it shows that Operating Cash Flow has an effect on Profit Grow, and Capital Structure has no effect on Profit Grow.
PENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)”. Dini Fitrianti; Nani Sriyani; Wizanasari Wizanasari
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 7 No 2 (2022): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to analyze, test and obtain empirical evidence of the effect of profitability and firm age on audit delay. This research is a quantitative research using secondary data in the form of annual financial reports that have been published by companies on the Indonesia Stock Exchange. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling using purposive sampling method in order to obtain a sample of 14 companies with 70 data. The analytical methods used in this study are descriptive statistical analysis, classical assumption test, panel data regression analysis, and hypothesis testing with the help of the statistical program EViews9. Based on the test results, it was found that simultaneously the variables of Profitability and Company Age had an effect on Audit Delay. Partially, the variables of Profitability have no effect on Audit Delay, the variable of Firm Age has an effect on Audit Delay.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Dini Fitrianti
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1802

Abstract

This research aims to analyze the influence of tax planning and deferred tax burden on earnings management. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018-2022. This data collection technique is secondary data with data collection methods, namely literature study and documentation. The sample obtained was 34 companies using the E-Views series 12 statistical tool. The analysis technique used was panel data regression. The results of this study indicate that partial tax planning has no effect on Earnings Management. Deferred Tax Expenses partially influence Earnings Management. Tax Planning and Deferred Tax Expenses simultaneously have a significant influence on Earnings Management. Keywords: earnings management, tax planning, deferred tax expenses