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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi Dan Bisnis
Yudea Yudea
Universitas Balikpapan
Economics, Econometrics & Finance Other

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Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Dividend Payout Ratio (Studi Kasus Perusahaan Manufaktur Periode 2012-2016) Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 20, No 1 (2017): Jurnal Ekonomi dan Bisnis Maret 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.305 KB) | DOI: 10.31941/jebi.v20i1.740

Abstract

This study intends to examine the influence of current ratio, debt to equity ratio, and return on assets to dividend payout ratio in manufacturing companies. This analysis uses independent variables is current ratio, debt to equity ratio and return on assets. Dependent variable is dividend payout ratio. Investment can be interpreted as a commitment to invest some funds at this time with the aim of obtaining profits in the future. Investors have the main goal in investing funds into the company to seek income or return on investment in the form of dividends. Therefore, the authors want to examine about any variable that can affect the rate of return of dividends. The sample of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The research method used in this study is a quantitative research method with the sample used data in the form of numbers and statistical value obtained from the annual financial statements of the company. The result of this research shows that the current ratio, debt to equity ratio has significant influence on the dividend payout ratio. While return on assets does not have a significant effect on dividend payout ratio which means that this variable does not give effect to dividend distribution to shareholders.
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1803.693 KB) | DOI: 10.31941/jebi.v21i2.779

Abstract

Tax avoidance is the effort to carried out is legalfor taxpayers. Research aims to examine the effect of corporate governance mechanisms the corporate governance that are firm size and leverage against tax avoidance. The study was conducted on automotive manufacturing companies in the Indonesia Stock Exchange in the period of 2013 - 2017. From a total population of 14, a sample of 6 companies was obtained. Sampling using purposive sampling method. The analysis technique uses multiple linear regression.Results finding is there audit quality have a significant effect on tax avoidance, while the variable proportion of independent commissioners, firm size and leverage does not significantly influence tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Firm Size and Leverage
ANALISIS LAJU PERTUMBUHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA BALIKPAPAN Wigi Astuti; Yudea Yudea
FORUM EKONOMI Vol 18, No 1 (2016): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v18i1.46

Abstract

This study aims to determine the rate of growth of land and building tax Rural and Urban (PBB-P2) from 2012 to 2014 and also aims to determine the contribution of the UN-P2 against revenue (PAD) Balikpapan. The analytical method used is descriptive quantitative research. Research is known that the rate of growth and the contribution of the UN-P2 fluctuated against the PAD during the years 2012-2014. It is recommended that Local Government City of Balikpapan provide counseling on a regular basis to the public, improve service performance and the need to apply sanctions for violators of tax laws so that people are aware and termovitasi to pay taxes.Keyword: Land and Building Tax Rural and Urban (PBB-P2), Growth, Contributions and revenue (PAD)
Co-Authors Wigi Astuti