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INDONESIA
Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Published by UNIVERSITAS TRIDINANTI PALEMBANG
ISSN : 27150208     EISSN : 28279328     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal “RATRI” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang akuntansi. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang akuntansi kepada masyarakat ilmiah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 70 Documents
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PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Maliah Maliah; Sahila Sahila; Liliana Liliana
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.983

Abstract

This study aims to determine the effect of Return on Equity (ROE) and Earning per Share (EPS) simultaneously on  stock  prices  in  banking  sub-sector companies  listed  on  the  Indonesia  Stock Exchange (IDX). The method used in this study is associative and uses a quantitative approach. The sample in this study is 43 banking companies listed on the Indonesia Stock Exchange in 2017-2019 (43x3=129 samples). The data analysis technique used in this research is  descriptive statistics, normality test, classical assumption test, multiple linear regression, coefficient of determination, t test, f test using the software program spss 22 for windows. From the results of the t-test research shows that Return on Equity (ROE) has an effect on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) because the significant value is 0.006 <0.05. Earning per Share (EPS) has an effect on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) because the significant value is 0.000 <0.05. Return on Equity (ROE) and Earning per Share (EPS) have a simultaneous effect on stock prices in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) because the significant value is 0.000 <0.05.Keywords : Stock Price, Return on Equity and Earning per Share
PENGARUH CURRENT RATIO (LDR) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Martha Rianty; Noviarni Noviarni
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.975

Abstract

This study examines the Effect of Current Ratio (LDR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) in Banking Companies Listed on the IDX. Basically, this thesis discusses how the Effect of Current Ratio (LDR) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) to measure the company's ability to pay off the company's debt can be measured from the level of liquidity of the company itself. While debt is one of the factors of a company's profitability. This study uses analytical methods, namely quantitative methods, descriptive statistical tests, classical assumption tests, multiple regression analysis, coefficient of determination tests, and hypothesis testing. The population in this study is 45 banking companies listed on the IDX from 2018-2020 with the observation period of the annual report published by Bursa Efek Indonesia, which is 12 observation samples.Keywords: Current Ratio, Loan to Deposit Ratio and Return On Asset
KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH UNTUK KOTA PAGAR ALAM Ryan Al Rachmat
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.991

Abstract

The purpose of this study is to find out how much the Local Taxes and Retribustion and their contribution to the Original Local Government Revenue of Pagar Alam City for the 2014-2019 period. The data used is secondary data obtained from the Central Statistics Agency of Pagar Alam City. Quantitative data analysis was carried out using the Contribution Ratio. The results of the analysis show that Local Tax revenues have increased from 2014 to 2018 and have decreased in 2019. On the other hand, Local Retribution revenues show an increasing trend every year. Based on the overall contribution ratio, the level of local tax contribution to Original Local Government Revenue is at a percentage of 10% -20% with less criteria. The smallest percentage was shown in 2015 at 10.38% and the highest in 2019 was 15.10%. Meanwhile, the level of Local Retribution Contribution is at a percentage of 0-10% which is classified as Very Less. The percentage shows below 6%, namely in 2018 it was 3.45% and the highest percentage was in 2014 which was 5.86%. Based on these results, it can be concluded that the contribution of local taxes and retribution to Original Local Government Revenue is still not optimal, so that strategic steps are needed from the local government to be able to maximize regional tax and retribution revenue.Keywords: Contribution, Original Local Government Revenue, Local Taxes and Retribution
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS PEFINDO 25 Dwi Septa Aryani; Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.977

Abstract

This study aims to determine the effect of the tax avoidance on the cost of debt in Pefindo 25 index. The sampel in this study were all companies list in pefindo 25 index for the 2019- 2021 period. The analysis technique used in this research is a simple regression analysis.The results showed that tax avoidance had positive effect on the cost of debt. Keyword : Tax Avoidance and  Cost of Debt
PENGARUH CURRENT RATIO DAN DEBT RATIO TERHADAP RETURN ON ASSET PADA PT.TIMAH BANGKA (PERSERO) TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Febransyah Febransyah; Herlan Junaidi; Septo Wijaya
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.988

Abstract

This study aims to analyze the effect of Current Ratio and Debt Ratio on Return On Assets at PT Timah Tbk. The samples used in this study were 36 samples. Multiple linear regression analysis method. on the variables and through the SPSS for Windows 26.00 program. The regression coefficient for the Current ratio variable is 0.778 which states that each addition of 1% CR will cause an increase in the ROA value of 0.778 and for the Debt Ratio variable of -2.437, it states that each addition of 1% DR will cause a decrease in the ROA value of 2.437. the coefficient of determination (R2) is 0.908 or 90.8% meaning that the combination of independent variables, namely X1 (Current Ratio), X2 (Debt Ratio) is able to explain the dependent variable (Y) namely ROA of 90.8%, the rest is 9.2% (100% - 90.8% ) is explained by other variables not examined in this study. Partial test results (t) for the Current Ratio, the results of the comparison between tcount and ttable are 1.613 < 2.035 and Sig value is 0.116 > 0.05. This shows that the Current Ratio does not have a significant partial effect on Return On Assets. and the results of the partial test calculation for the Debt Ratio, the results of the comparison of tcount and ttable are [-9.922] > 2.035 and the value of Sig 0.00 < 0.05. The results of the regression coefficient test can be concluded that the Debt ratio has an effect on Return On Assets. Simultaneous test results (F) can be seen that the calculated F value is 162,303 with a significance value of 0.000. This indicates that the calculated F value has a value greater than Ftable (162,303 > 3.28) and the sig value is 0.00 < 0.05. The results of the regression coefficient test can be concluded that the Current Ratio and Debt Ratio simultaneously have a positive and significant effect on Return On Assets. For further research, researchers suggest using other independent variables such as Acid Test Ratio, Return on investment, receivable turnover, Total Asset turnover, debt to equity ratio that can affect Return On Assets that has not been studied in this studKeywords: Current Ratio, Debt Ratio and Return On Asset 
PENGARUH HUTANG LANCAR DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB. SEKTOR FARMASI DI BURSA EFEK INDONESIA Yancik Syafitri; Firdaus Sianipar
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.978

Abstract

This research basically examines the effect of current liabilities and accounts receivable turnover on the profitability of pharmaceutical sub-sector companies listed on the Indonesian stock exchange. The purpose of this study was to determine the effect of current liabilities and accounts receivable turnover both simultaneously and partially on profitability (Return On Assets) in Pharmaceutical Sub Sector Companies listed on the Indonesian stock exchange. The sample in this study is the financial report data of pharmaceutical sub-sector companies for 5 periods. This study uses multiple linear regression analysis. The results of data processing in obtaining the coefficient of determination (R square) R is 0.115, meaning that current liabilities and accounts receivable turnover contribute to influencing profit or profits of 11.5% while the remaining 88.5% is the influence of other variables that are not present in this study. Current liabilities and accounts receivable turnover simultaneously have a significant effect on profitability together. This can be seen from the results of the f count of 7,924 and the f table value of 3.19 with a sig. 0.001 or f count > f table (7.924 > 3.19). Current liabilities partially have a significant effect on profitability (ROA) with a sig. 0.019 which means it is smaller than 0.05 or 0.019 <0.05 and the value of t count is 2.424 which is greater than t table 2.01063, t count > t table (2.424> 2.01063). Receivables turnover partially does not have a significant effect on profitability (ROA) with a sig. 0.512 which means greater than 0.05 or 0.512> 0.05 and the value of t count 0.661 is greater than t table , t count > t table (0.661> 2.01063).Keywords: Current Debt, Accounts Receivable Turnover, Profitability
PENGARUH INDEPENDENSI DAN PROFESIOANALISME AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA BANK PERKREDITAN RAKYAT DI KOTA PALEMBANG) Mella Handayani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.993

Abstract

This study aims to examine the effect of auditor independence and professionalism on audit quality at Rural Banks in Palembang City. This research is a quantitative model, and the data analyzed is multiple linear regression. Data collection techniques were carried out through the distribution of questionnaires and interviews. The statistical method uses validity test, reliability test, classical assumption test and multiple linear regression analysis test using SPSS 25. The results of the study together with independence and professionalism of auditors have a significant effect on audit quality. Partially, it shows that independence has an effect on audit quality. Professionalism has an effect on audit quality.Keywords: Independence, Auditor Professionalism, Audit Quality
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM (STUDI SUB SEKTOR MAKANAN DAN MINUMAN TERDAFTAR DI BEI TAHUN 2016-2020) Dita Marisa Putri; Syaiful Sahri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.979

Abstract

This research was carried out on sub-sector companies of the Indonesian Food and Beverage Registered in 2016 - 2020. This research attempted to find out (1) The effect of Debt on Equity Ratio on Stock Prices (2) the effect of Return On Assets on Stock Prices ( 3) the effect of earning Per Share on Stock Prices and (4) the effect of Debt To Equity Ratio, Return On Asset, simultaneously Earning Per Share on Stock Prices.The research method Used in this research was Quantitative Approaches. The sampling technique used in this research was determined by purposive sampling methods with 10 Company Samples. The data analysis method in this research was multiple regression analysis and classical assumption test consisting of normality test, multicolouriarity test, heteroscedacity test, autocorrelation test, t test, f test and determination coefficient test.The research findings revealed that (1) Debt To Equity Ratio (DER) had negative and significant effects on stock prices, (2) ROA had no siginificant affect on Stock Prices, (3) EPS had positive and significant effect on stock prices. DER, ROA, EPS simultaneously affected the stock price. The determination coefficient test results obtained R2 of 0.896 Or 89.6% which means that the variable ability of Debt To Equity, Return On Assets And Earning Per Share in explaining variables of the stock price was 89.6% while the remaining 10.4% was explained by other factors that were not included in research.Keywords: Debt to equity ratio, return to asset, earning per share, stock price
PENGARUH ROA, DER TERHADAP NILAI PERUSAHAN SUBSEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dimas Pratama Putra; Syahyuni Syahyuni
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.980

Abstract

This study aims to determine how financial performance can affect firm value in the construction and building subsector listed on the IDX. This research is important to know how much influence the company's financial condition has during unstable world economic conditions. The method used in this research is descriptive quantitative. Collecting data used in this study by using the documentation method, namely data from financial statements listed on the IDX. The results of this study indicate that H1 is accepted so that it can be concluded that Return On Assets (ROA), Debt To Equity Ratio (DER) simultaneously have an effect on Firm Value, H2 is accepted so that Return On Assets (ROA) partially has a significant positive effect on Firm Value, and H3 is rejected so that the Debt To Equity Ratio (DER) partially does not have a significant effect on firm value in construction and building sub-sector companies listed on the IDX.Kata Kunci : ROA, DER, Firm Value
DISKRIMINASI HARGA BERDASARKAN GENDER : PRODUK DI INDONESIA Aida Rakhmawati; Sasiska Rani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.976

Abstract

The phenomenon that arises today is the existence of product innovations that are specifically intended for certain genders (pink products) and (blue products) which are subject to higher prices than unisex products. Especially for products that are packaged for the feminine consumer market or pink products. This phenomenon became known as the Pink Tax where products marketed for the feminine or female gender tend to be twice as expensive as men's products. Scientific writing is carried out using a descriptive method using a qualitative approach which aims to explain the meaning behind the social reality that occurs. The gender perspective is then used to see the problems that arise in the form of price gaps based on gender-labeled products. The results of this study conclude that gender labeling on the product itself is a method used by industry and sellers to classify or segment their consumers. The phenomenon of pink tax itself for industry owners and sellers is a gap to get more profits.Keywords: Price discrimination; Gender; Pink Tax.

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