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Mochammad Tanzil Multazam
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INDONESIA
Indonesian Journal of Law and Economics Review
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning Law and Economics. IJLER is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 3 (2018): May" : 5 Documents clear
Analysis of Factors Affecting Disclosure of Islamic Social Reporting (ISR) Adila Inas Daniyati; Wiwit Hariyanto
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.364 KB) | DOI: 10.21070/ijler.v2i1.79

Abstract

This.study aims to.determine.the effect of Company Size (Return), Return On Assets (ROA), Debt to EquityRatio (DER) on the disclosure of Islamic Social Reporting (ISR) partially and simultaneously on companies recorded in the JII (Jakarta Islamic Index) period 2015-2017 with 19 companies.This study uses a quantitative approach. By using secondary data where data collection is on the IDX of the Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is done by tracing financial reports, annual reports and ongoing.reports or company social information selected as samples. The results of this study state that partially the company size variable (size), and Return on Assets (ROA) have a significant effect on ISR disclosure while the Debt to Equity Ratio (DER) variable does not significantly influenceISR disclosure. Simultaneously the company size variable (size), return on assets (ROA) and Debt to Equity Ratio (DER) affect the ISR disclosure.
The Effect of Deferred Tax and Tax To Book Ratio on the Company's Financial Performance Afik Amaliyah; Herman Ernandi
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.693 KB) | DOI: 10.21070/ijler.v2i1.80

Abstract

This study aims to determine the effect of Deferred Taxes and Tax to Book Ratio on Corporate Financial Performance in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) either partially or simultaneously. This study uses quantitative data with secondary data collection techniques. The population in this study is the chemical sub-sector companies listed on the Indonesia Stock Exchange from 2012 to 2016. While the sample of this study was determined by purposive sampling method and obtained 10 sample companies. The analytical method used is multiple linear regression analysis. Based on the results of this study, the results of (1) Deferred Tax have an effect on the Company's Financial Performance, with the results of the t test amounting to 0.014. (2) Tax to Book Ratio affects the Company's Financial Performance, with the results of the t test equal to 0.008. (3) and deferred tax and tax to book ratio have a significant effect on the company's financial performance with the results of the F statistic test of 0.001.
The Effect of Environmental Accounting Disclosures on Financial Performance and Stock Performance Afinia Arini Mashudi; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.394 KB) | DOI: 10.21070/ijler.v2i1.81

Abstract

The aim of this research is to know and analyze the effect of Enviromental Accounting Disclosures on Financial Performance and Stock Performance. The sample of company in this research is company in the general mining sector and plantation sector which are registered in Bursa Efek Indonesia. Based on the problem on this research, then the type of this research is uses quantitative research. The statistical technique that used to verify hypothesis is simple linear regression. The samples were taken purposively as many as 9 sample companies that consist of 5 companies of general mining sector and 4 companies of plantation sector. The result of this research stated that the disclosure of enviromental accounting has a significant effect on company performance because of the significance value is below 0.05 percents. The disclosure of enviromental accounting has no significant effect on stock performance because of the significance value is above 0.05 percents.
Effect of Operating Costs, Sales Volume, Working Capital and Assets Turnover on Net Profit Ainun Fais; Imelda Dian
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.585 KB) | DOI: 10.21070/ijler.v2i1.82

Abstract

This study aims to determine the effect of operating expenses on net income, sales volume on net income, working capital on net income, asset turnover on net income and operating costs, sales volume, working capital and asset turnover simultaneously affecting the net income of food companies and beverages listed on the IDX for the 2014-2016 period. This research is a type of quantitative research, with the number of samples used, namely 10 food and beverage companies listed on the Stock Exchange for the 2014-2016 period. The analytical tool used is the analysis of multiple linear regression tests, coefficient of determination (R2), t test, F test and classic assumption test using SPSS version 20 for windows. The results of the study show that; 1) operational costs have a significant effect on net income, 2) sales volume has a significant effect on net income, 3) working capital has a significant effect on net income, 4) asset turnover has a significant effect on net income, and operating costs, sales volume, capital work and asset turnover have a significant effect on the net income of the company and beverages on the IDX for the period 2014-2016.
Effect of Managerial Ownership Structure, Leverage, and Firm Size on Accounting Conservatism Albiansa Febrianto; Nurasik Nurasik
Indonesian Journal of Law and Economics Review Vol 1 No 3 (2018): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (24.429 KB) | DOI: 10.21070/ijler.v2i1.83

Abstract

This research was conducted to analyze the effect of Managerial Ownership with Accounting Conservatism at Mining companies listed on BEI period 2014-2016; analyze the effect of Leverage with Accounting Conservatism on Mining companies listed on the IDX for the periode2014-2016; as well as analyzing the effect of Company Size with Accounting Conservatism on Mining companies listed on BEI period 2014-2016; This research is a type of quantitative research, with the overall population of mining companies listed on the Stock Exchange in the 2014-2016 period with a total of 39 companies. Determination of the sample was done by purposive sampling method and obtained sample of 18 companies. The analytical tool used is classical assumption analysis, multiple linear regression coefficient, determination coefficient, t test and F test using SPSS version 20 for windows. The result of the research shows that managerial ownership variables significantly influence accounting conservatism variables in mining companies listed in BEI period 2014-2016; leverage variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016; and firm size variables significantly influence the variables of accounting conservatism in mining companies listed on the BEI period 2014-2016.

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