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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN
Syermi S. E Mintalangi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN TAHUN 2018-2021: Bahasa Indonesia Desy N. Liando; Jullie J. Sondakh; Syermi S. E Mintalangi
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49434

Abstract

Tujuan dengan dilakukannya penelitian ini yaitu untuk mendapatkan bukti empiris mengenai pengaruh protabilitas, leverage, dan intensitas aset tetap terhadap penghindaran pajak pada perusahaan subsektor makanan dan minuman tahun 2018-2021. Penelitian ini menggunakan 84 sampel perusahaan subsektor makanan dan minuman yang dipilih berdasarkan purposive sampling. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan yang diperoleh dari situs resmi BEI www.idx.co.id. Data diolah menggunakan analisis regresi linear berganda dengan program SPSS 25. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap penghindaran pajak, sedangkan leverage dan intensitas aset tetap tidak memiliki pengaruh terhadap penghindaran pajak. Kata kunci: Profitabilitas, leverage, intensitas aset tetap, penghindaran pajak.
Analisis Penerapan Target Costing Sebagai Alat Pengendalian Biaya Produksi Dalam Upaya Meningkatkan Laba Pada CV Feljen Jaya Di Kota Manado Rohani Kesya Lakaina; Harijanto Sabijono; Syermi S. E Mintalangi
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i2.49856

Abstract

The general goal of a company is to be able to get maximum profit. Cost is one of the factors that affect profits so companies must understand exactly the financing process in order to increase production cost efficiency and maximize profits. Cost control can be done by the company by calculating or using the target costing method. This study aims to find out how the application of target costing as a means of controlling production costs and how the impact of the application of target costing on the company CV Feljen Jaya. The research method used in this study is qualitative method using descriptive analysis method. From the results of the study, it was found that by applying one of the target costing methods, namely value engineering on production costs, it can increase company profits. Profit in CV Feljen Jaya company after applying the target costing method can increase up to 5%, this is in accordance with what is expected by the company. Keywords : Target Costing, Production Cost, Profit
Co-Authors Desy N. Liando Harijanto Sabijono Jullie J. Sondakh Rohani Kesya Lakaina