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All Journal JURNAL MUTIARA AKUNTANSI Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi, Keuangan dan Perpajakan
Akmal Hidayat
Universitas Mikroskil
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan Pertumbuhan Laba Pada Perusahaan Otomotif di Bursa Efek Indonesia Akmal Hidayat
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.134

Abstract

This study aims to determine the determinants of profit growth in automotive companies on the Indonesia Stock Exchange. Factors studied include Total Assets Turnover Ratio, Debt To Total Assets, and Quick Ratio. This research is included in the quantitative research. The population of this study is 10 automotive companies listed on the Indonesia Stock Exchange (IDX. By using purposive sampling. This data is in the form of annual financial statements of automotive companies that have been audited and published. The analysis technique used in this study is multiple linear regression. Based on the results Data analysis shows that Total Assets Turnover and Quick Ratio partially have a significant effect on Profit Growth, while Debt To Total Assets has no significant effect on Profit Growth. Total Assets Turnover, Debt To Total Assets, and Quick Ratio simultaneously have an effect on Profit Growth.
Pemicu Tax Avoidance: Financial Distress, Leverage Dan Sales Growth Studi Pada Perusahaan Sektor Basic Materials Akmal Hidayat; Mar’ie Muthohhar Rafi; Endang Kurniati
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3471

Abstract

This study aims to determine the effect of financial distress, leverage and sales growth on tax avoidance. Tax Avoidance is an act of tax avoidance carried out by taxpayers, but the actions taken do not violate applicable regulations. Financial distress, leverage and sales growth as variables that can trigger this tax avoidance. The research sample consisted of 17 companies which were determined using a purposive sampling technique with 6 years of observation, namely 2016-2021. Research data were analyzed using multiple linear regression analysis with SPSS tools. The results showed that leverage had an effect on tax avoidance, while financial distress and sales growth had no effect on tax avoidance.
Analisis Efektivitas dan Efisiensi Realisasi Anggaran sebagai Pengukuran Kinerja Pemerintah Kabupaten/Kota se-Sumatera Utara Annisa Febrianty Milenia; Jojor Lisbet Sibarani; Akmal Hidayat
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 5 No. 2 (2022): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.555 KB) | DOI: 10.51510/jakp.v5i2.986

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi realisasi anggaran sebagai pengukuran kinerja pemerintah Kabupaten/Kota se-Sumatera Utara tahun 2015 – 2019. Metode penelitian yang digunakan penulis adalah deskriptif kualitatif analitik. Populasi dan sampel dalam penelitian ini adalah laporan realisasi anggaran seluruh Kabupaten dan Kota di Sumatera Utara tahun 2015 – 2019. Teknik pengumpulan data yang digunakan pada penelitian ini adalah teknik dokumentasi dan teknik wawancara. Hasil penelitian ini menunjukan bahwa, rasio efektivitas Kabupaten/Kota di seluruh Sumatera Utara tahun 2015 – 2019 memiliki rata - rata kategori efektif hal ini menunjukan bahwa kemampuan daerah dalam pengelolaan keuangan adalah baik, sedangkan rasio efisiensi Kabupaten/Kota di seluruh Sumatera Utara tahun 2015 – 2019 memiliki rata – rata kategori sangat efisien hal ini menunjukan bahwa kemampuan daerah dalam pengelolaan keuangan adalah baik.
Co-Authors Annisa Febrianty Milenia Endang Kurniati Jojor Lisbet Sibarani Mar’ie Muthohhar Rafi