Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Vol. 3 No. 1 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

The EFFECT OF LONG-TERM DEBT, SHORT-TERM DEBT AND TAX EXPENSES ON THE PROFITABILITY OF COMPANIES IN THE JAKARTA ISLAMIC INDEX (JII): PENGARUH HUTANG JANGKA PANJANG, HUTANG JANGKA PENDEK DAN BEBAN PAJAK TERHADAP PROFITABILITAS PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII)

Wina Mairlina (Unknown)
A.A Miftah (Unknown)
Ahmad Syahrizal (Unknown)

Article Info

Publish Date
01 Mar 2023

Abstract

This study aims to determine how the effect of long-term debt, short-term debt and tax burden on profitability in the Jakarta Islamic Index (JII). This research use quantitative methods. The data analysis method is using Multiple Linear Regression. The sample used in this study is financial statements of companies registered with JII for the period 2016 to 2020. This study resulted in long-term debt having negative and significant effect on profitability, short-term debt having a significant and positive effect on profitability and tax expense had no effect on profitability.

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Journal Info
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Website

Abbrev

sinoveka

Publisher

Badan Perencanaan, Penelitian dan Pengembangan Daerah, Kabupaten Semarang

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, ...