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All Journal Jurnal Ekonomi Integra JES (Jurnal Ekonomi STIEP) Journal Of Human And Education (JAHE) Sanskara Akuntansi dan Keuangan Eastasouth Journal of Impactive Community Services West Science Accounting and Finance KHIDMATUNA: Jurnal Pengabdian Masyarakat West Science Nature and Technology
Lia Nurina
Institut Bisnis Dan Ekonomi Indonesia
Religion Humanities Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JES (Jurnal Ekonomi STIEP)

 1 
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2017-2020 Napiajo Napiajo; Syarif Ahmadin; Lia Nurina
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.86

Abstract

Dividend Policy concerns the issue of the use of profits which are the rights of shareholders, the profits can be divided as dividends or retained for reinvestment. This study aims to analyze the Effect of Liquidity and Leverage on Dividend Policy in food and beverage companies listed on the Indonesia Stock Exchange. 2017-2020. The population of this study is all food and beverage companies listed on the Indonesia Stock Exchange 2017-2020, as many as 33 companies. The sampling method used is purposive sampling with a sample of 13 companies. This study uses the associative method, multiple linear regression analysis techniques and partial test (t), but before testing the hypothesis, the classical assumption test is carried out first. The results of this study indicate that, Liquidity (Current Ratio), Leverage (Debt to Equity Ratio) simultaneously has no significant effect on Dividend Policy (Dividend Payout Ratio). Partially Liquidity (Current Ratio) has a positive effect on Dividend Policy (Dividend Payout Ratio), Leverage (Debt to Equity Ratio) has no effect on Dividend Policy (Dividend Payout Ratio).
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Fatoni Zulkarnaen; Agus Eko Sutriyono; Lia Nurina
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.105

Abstract

This research aims to find out how influential the variables of company size, profitability, family ownership structure are on transfer pricing. This research using quantitative research is a study that emphasizes more on the aspect of objective measurement of transfer pricing. The sampling method used is nonprobability sampling, the overall sample used in this study is 75 annual financial report data from 25 companies. The analysis method used uses analsition regression of the research data. The results of this study show that company size, profitability, family ownership structure have a significant positive effect on transfer pricing. . Keywords: Company size, Profitability, Family Ownership Structure Towards Transfer Pricing.
PENGARUH PROFITABILITAS, PERENCANAAN PAJAK DAN BEBAN PAJAK TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2017-2021) Lia Nurina; Mardiyati Mardiyati
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.130

Abstract

This study aims to determine the effect of profitability, tax planning and tax burden on corporate earnings management. Data processing in this study uses parametric statistics, especially regression analysis using eviews software. Using secondary data. This study uses company data registered on the Jakarta Islamic Index for the period 2017-2021. The research results obtained from 30 samples show that ROA has a positive and significant influence on management profits, while tax planning and tax burden do not have a significant effect on earnings management. So companies are advised to evaluate and improve their business strategies and improve their operational efficiency, such as reducing costs, increasing productivity, and increasing the use of assets. This can help increase ROA and reduce the pressure to perform earnings management.
Co-Authors Adrin Pilua Aglis Andhita Hatmawan, Aglis Andhita Agus Eko Sutriyono ARIEF BUDI PRATOMO Asri Ady Bakri Dito Anurogo Eko Wahyudi Erwina Kartika Devi Fatoni Zulkarnaen Junita Indriyati Liasulistia Ningsih Loso Judijanto Mardiyati Mardiyati Marjono Marjono Napiajo Napiajo Nindy Puspitasari Nurul Septya Magisa Ramdan Yusuf S Sumardi Sarwono Sarwono Sitti Hartati Hairuddin Syarif Ahmadin