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INDONESIA
Jurnal Akuntansi dan Keuangan
Published by Universitas Budi Luhur Jakarta
ISSN : 22527141     EISSN : 26225875     DOI : http://dx.doi.org/10.36080
Core Subject : Social,
Social Sciences
akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 10, No 1 (2021)" : 6 Documents clear
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, STRUKTUR KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Desy Mariani
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.473 KB) | DOI: 10.36080/jak.v10i1.1431

Abstract

This research is conducted to analyze the influence of profitability, age of the company, institutional ownership, company size of capital structure. The population in this research is used secondary data from the financial statement of sub sector property and real estate companies listed in the Indonesia Stock Exchange in 2015-2019 as many as 30 companies for sample. The data analysis used double linear regression analysis with program SPSS version 20.0. The result of this research show that profitability has a positive and significant effect on capital structure, the age of the company does not affect the capital structure. While institutional ownership and company size have a negative and significant effect on capital structure.
PENGARUH KEPUTUSAN INVESTASI, LIKUIDITAS, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Ika Septiani; Anita Wahyu Indrasti
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.508 KB) | DOI: 10.36080/jak.v10i1.1432

Abstract

This study aims to test the influence of Investment Decisions, Liquidity, Dividend Policy, and Profitability on Company Value on State-Owned Enterprises Companies listed on the Indonesia Stock Exchange for the period 2015-2019. The data used is secondary data obtained from www.idx.co.id. The population of this research is all state-owned enterprises companies listed on the Indonesia Stock Exchange for the period 2015-2019. The method of determining samples in this study used purposive sampling method with a sample as many as 20 companies. This study used multiple linear regression analysis techniques. The results showed that investment decisions and liquidity has no effect on the company’s value, dividend policy and profitability have a positive and significant effect on the company's value. The amount of influence of investment decision, liquidity, dividend policy, and profitability on the company's value is 56.3%.
DETERMINASI MODEL ALTMAN Z SCORE TERHADAP RETURN SAHAM Mia Laksmiwati; Gresha Kosta Putri Reforma
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1103.077 KB) | DOI: 10.36080/jak.v10i1.1433

Abstract

This research goal is to determine the effect of the company's bankruptcy rate using the Altman Z-Score method on stock returns in the property and real estate sub-sector companies for the 2015-2019 period. The research population was 69 companies and the sample was 16 properties and real estates listed on the Indonesia Stock Exchange. The method used in this research is the method of Hypothesis Testing. The analytical tool used is multiple linear regression analysis tested using Statistical Package for The Social Science (SPSS) version 25. This research uses secondary data, in the form of complete financial statements during the research period. The results showed that the variables proxy by Altman Z-Score, namely Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Taxes to Total Assets, and Book Value of Equity to Book Value of Total Liabilities had a positive and significant effect on stock returns.
PENGARUH KOMISARIS INDEPENDEN, PERTUMBUHAN PENJUALAN, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Achmad Wahyu Prasetyo; Nora Hilmia Primasari
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (972.512 KB) | DOI: 10.36080/jak.v10i1.1427

Abstract

This study aims to analyze the effect of Independent Commissioners, Sales Growth, Profitability, Leverage and Company Size on Tax Avoidance. The population in this study are mining companies on the Indonesia Stock Exchange for the 2016-2018 period. The method of determining the sample using purposive sampling technique with criteria. The analytical tool used is multiple linear regression and using SPSS version 20.0 program. The results of this study indicate that independent commissioners and profitability have a positive effect on tax avoidance, while sales growth, leverage and firm size have no effect on tax avoidance.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Suryani, Suryani
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (931.676 KB) | DOI: 10.36080/jak.v10i1.1428

Abstract

This study aims to determine an effect of the variables of profitability, company size, sales growth, and audit quality on tax avoidance. Analyzing 12 samples of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015 - 2019 period. The sample was selected based on the purposive sampling method and analyzed by multiple linear regression method using SPSS version 22 software. The results of this study indicate that Profitability and sales growth have a positive effect on tax avoidance, firm size has a negative effect on tax avoidance, while audit quality has no effect on tax avoidance.
PENGARUH RETURN ON ASSETS, CURRENT RATIO, DEBT TO EQUITY RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM (Studi Empiris pada Perusahaan yang Tergabung Dalam Indeks LQ45 Di Bursa Efek Indonesia Periode 2016 – 2019) Muhammad Wira Raspati; Welas Welas
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v10i1.1429

Abstract

The purpose of this study was to determine the effect of return on assets, current ratio, debt to equity ratio, and dividend payout ratio on stock prices. The samples in this study are companies that are members of the LQ45 Index on the Indonesia Stock Exchange for the period 2016 - 2019. The sampling technique in this study uses the purposive sampling method, where there are 16 companies that are members of the LQ45 Index that meet predetermined criteria. This study uses multiple linear regression analysis methods using the Statistical Package for the Social Science (SPSS) program version 19.0 and Microsoft Excel for Windows 2007 to determine the effect of independent variables on the dependent variable. The results of this hypothesis testing indicate that the current ratio and debt to equity ratio have an effect on stock prices, while the return on assets and dividend payout ratio have no effect on stock prices.

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