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All Journal Jurnal Momentum Jurnal Edik Informatika : Penelitian Bidang Komputer Sains dan Pendidikan Informatika Jurnal Ilmiah Pendidikan Scholastic Jurnal Teknologi Informasi dan Pendidikan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Jurnal Pengabdian Mandiri EBISMEN Jurnal Ekonomi Bisnis dan Manajemen Optimal: Jurnal Ekonomi dan Manajemen
Sophan Sophian
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

 1 
PENGARUH LIKUIDITAS, WAKTU JATUH TEMPO, DAN KUPON OBLIGASI TERHADAP HARGA OBLIGASI PADA PERUSAHAAN KORPORASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sophan Sophian; Elza Delisna Putri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.99

Abstract

This study aimed to find out the effects of the variables of the Liquidity with the Current Ratio as its proxy, Maturity Date Duration, and Bond Coupon on the Bond Price of companies listed in Indonesia Stock Exchange. The period in the study was 4 years, from 2017 to 2020. The research population comprised 116 bonds of companies listed in Indonesia Stock Exchange in the periode 2017-2020. The sampel was selected by means of the purposive sampling technique and it consisted of 14 bonds of companies. The data analysis technique was panel regression analysis. Based on the results of the data analysis, partially the Current Ratio did not have an effect on the Bond Price, the Maturity Date Duration had a significant positive effect on the Bond Price, and the Bond Coupon had a significant positive effect on the Bond Price
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Shophan Sophian; Jerry Eka Putra
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.105

Abstract

Tax is one of the largest sources of state revenue, but the revenue target has not been achieved so far. This is one of the indications due to Tax avoidance by companies. This study aims to determine the effect of profitability and leverage on tex avoidance. The research population is banking companies listed on the Indonesia Stock Exchange in 2018-2020. Sources of data used in this study is secondary data. The sample in this study is the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This type of research is quantitative research. Based on the hypothesis test shows that X1 profitability has a negative effect on tax avoidance with a value of Prob. of 0.000 <0.05, while X2 Leverage has no effect on tax avoidance which is shown by the value of Prob. of 0.282 > 0.05
Co-Authors Ananda Atalia Annisa Annisa Elza Delisna Putri Fela Nuansa Putri Jerry Eka Putra Melvi Wahyuni Reza Dwi Aspita Rivandi, Muhammad Selvi Aulia Putri Vaulya Rezi Witri Mulya Rahmadini