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Contact Name
Sigit Sanjaya
Contact Email
sigitsanjaya@upiyptk.ac.id
Phone
-
Journal Mail Official
upiyptkjbe@upiyptk.ac.id
Editorial Address
Kampus Universitas Putra Indonesia YPTK Padang Jl. Raya Lubuk Begalung Padang
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Kota padang,
Sumatera barat
INDONESIA
Journal of Business and Economics (JBE) UPI YPTK
ISSN : 25026275     EISSN : 25026275     DOI : https://doi.org/10.35134/jbeupiyptk
Core Subject : Economy,
Journal of Business and Economics (JBE) UPI YPTK is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including accounting, auditing, management, marketing, business, finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects.
Articles 84 Documents
Pengaruh Opportunity Growth, Gender Dewan Direksi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Anthony Estevan
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.152 KB) | DOI: 10.35134/jbeupiyptk.v4i1.81

Abstract

This study aims to determine the effect of opportunity growth, gender of the board of directors, and firm size on firm value with profitability as a control variable for manufacturing companies on the Indonesia Stock Exchange in the 2015-2019 period. The sampling technique was chosen by purposive sampling. The company sample consists of 42 companies listed in manufacturing companies listed on the Indonesia Stock Exchange with a research period of 5 years, namely 2015-2019. Financial report data was obtained from the Indonesia Stock Exchange (IDX) and the company's website (www.idx.co.id). The results of this study indicate that Opportunity Growth has a significant positive effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The gender of the Board of Directors has a significant negative effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. Firm size has a significant negative effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. Profitability has a significant positive effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange
Faktor Faktor Yang Mempengaruhi Struktur Modal Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Budi Febrian
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.269 KB) | DOI: 10.35134/jbeupiyptk.v4i1.82

Abstract

This study aims to determine the effect of firm size, asset structure, and profitability on capital structure (a case study on consumption manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020). The data used in this study is secondary data in the form of financial statements. The research sample was taken using the purposive sampling method and based on predetermined criteria, a sample of 26 manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2018 - 2020. The analytical method used was quantitative analysis using the Econometric Views 9 (Eviews) program application tool. 9) . The results of this study indicate that company size partially has no positive and significant effect on capital structure, and shows a probability value of 0.08 greater than 0.05 or (0.08 > 0.05), asset structure partially has no positive and significant effect. on Capital Structure, and shows a probability value of 0.00 less than 0.05 or (0.00 < 0.05).
Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Samsat Kota Padang R Rahmawati
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.52 KB) | DOI: 10.35134/jbeupiyptk.v4i1.83

Abstract

This study aims to determine taxpayer compliance in paying motorized vehicle taxes at the Padang City Samsat as an Intervening Variable: Public Awareness, Tax Sanctions, and Service Quality, the population in this study found 400 people with a sample of 400 respondents. The data was obtained by conducting a questionnaire, then processed and tested using SPSS. From the research conducted, it is known that based on the results of hypothesis testing, it shows that the test results show that awareness, sanctions and service quality have a significant effect on taxpayer compliance.
Pengaruh Thin Capitalization, Transfer Pricing Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Aditia Prayoga
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.787 KB) | DOI: 10.35134/jbeupiyptk.v4i1.85

Abstract

This study aims to determine the effect of thin capitalization, transfer pricing and capital intensity on tax avoidance. Thin capitalization, transfer pricing and capital intensity are used as independent variables and tax avoidance is used as the dependent variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The data is obtained by accessing the Indonesia Stock Exchange page. The method of determining the sample in this study used the purposive sampling method so that the number of samples obtained was 62 companies. The data in this study were analyzed using panel data regression analysis technique using Eviews 9. The results showed that simultaneously thin capitalization, transfer pricing and capital intensity had a significant effect on tax avoidance. While partially thin capitalization has no significant effect on tax avoidance, transfer pricing and capital intensity have a significant effect on tax avoidance
Pengaruh Surat Ketetapan Pajak Kurang Bayar, Surat Tagihan Pajak dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak Lisa Amelia Putri
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 1 (2019): Januari 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.1 KB) | DOI: 10.35134/jbeupiyptk.v4i1.86

Abstract

This study aims to determine the effect of underpaid tax assessment letters, invoices and entrepreneurs subject to value added tax with notification as a moderating variable. The respondents of this study were 38 employees of KP2KP Dharmasraya. Underpayment tax assessment letters, tax taxes, tax invoices for value added tax receipts with notification, underpaid tax assessment letters, have a positive effect on value added tax receipts with notification as moderating variables at KP2KP Dharmasraya. While the notification letter on the receipt of value added tax, assessment of value added tax tax with a notification letter as a notification of moderating variables of negative influence on KP2KP Dharmasraya
Pertumbuhan Laba Melalui Harga Saham sebagai Variabel Intervening: Inventory Turnover, Ukuran Perusahaan dan Kebijakan Dividen Intan Suci Andiny
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 2 (2019): Mei 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.391 KB) | DOI: 10.35134/jbeupiyptk.v4i2.118

Abstract

Penelitian ini adalah untuk menguji pertumbuhan laba melalui harga saham sebagai variabel intervening inventory turnover,ukuran perusahaan dan kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Cara penentuan samplel dalam penelitian ini menggunakan metode puposive sampling sehingga dari 193 populasi diperoleh sampel sebanyak 37 perusahaan. Data pada penelitian ini dianalisis dengan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa inventory turnover,ukuran perusahaan, berpengaruh signifikan terhadap harga saham. Kebijakan dividen tidak berpengaruh signifikan terhadap harga saham. Inventory turnover,ukuran perusahaan, dan kebijakan dividen berpengaruh signifikan terhadap pertumbuhan laba.harga saham tidak berpengaruh terhadap pertumbuhan laba. Inventory turnover,ukuran perusahaan, dan kebijakan dividen tidak berpengaruh signifikan terhadap pertumbuhan laba melalui harga saham sebagai variabel intervening.
Pengungkapan Opini Audit Going Concern Melalui Kualitas Audit Sebagai Variabel Intervening Adhynia Velsi
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 2 (2019): Mei 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.897 KB) | DOI: 10.35134/jbeupiyptk.v4i2.87

Abstract

The purpose of this study was to examine the effect of financial factors (profitability and company growth) and non-financial factors (audit lag) on ​​going concern audit opinions through audit quality as an intervening variable. The object of the research is mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The population used in this study are mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2020, which are 49 companies. The type of data used in this research is quantitative data using purporsive sampling method. The sample in this study were 23 mining companies listed on the Indonesia Stock Exchange. The results of this study indicate that: (1) profitability has no effect on audit quality. (2) company growth has no effect on audit quality. (3) audit lag has no effect on audit quality. (4) profitability has no effect on going concern audit opinion. (5) company growth has no effect on going concern audit opinion
Audit Delay Melalui Ukuran Perusahaan Sebagai Variabel Moderasi: Profitabilitas, Kompleksitas Operasi Dan Leverage Anisa Marsella Licodata
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 2 (2019): Mei 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.692 KB) | DOI: 10.35134/jbeupiyptk.v4i2.88

Abstract

This study aims to determine the effect of Profitability, Operational Complexity, and Leverage on Audit Delay with Company Size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The type of data used is secondary data in the form of financial statements of manufacturing companies. The sample in this study found 50 manufacturing companies with a study period of 5 years. The analytical method used in this study is panel data regression analysis with Fixxed Effect Estimation results using Eviews 9. The results of this study indicate that Profitability has no significant effect on Audit Delay, while Operational Complexity and Leverage have a significant effect on Audit Delay. And Company Size is able to moderate Profitability and Leverage, while operating modifications are not able to be moderated by Company Size
Pengaruh Minat, Orang Tua, dan Penghargaan Finansial terhadap Pilihan Berkarier sebagai Konsultan Pajak Cecilia Debora Salim
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 2 (2019): Mei 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.086 KB) | DOI: 10.35134/jbeupiyptk.v4i2.89

Abstract

This study was to measure the effect of interest, parents, and financial rewards on the choice of a career as a tax consultant with accounting students' perceptions of tax brevet A and B as moderating variables. The population of 143 students majoring in accounting with a concentration of economics and business at UPI “YPTK” Padang class of 2018. Using probability sampling technique, with a sample of 59 people collected. The research instrument used in data collection is a questionnaire. The data analysis method used is multiple linear regression analysis method, using classical assumption test and hypothesis testing. The results showed: Interest has a positive and significant effect on career choice as a tax consultant, the influence of parents has no and no significant effect on career choice as a tax consultant, financial rewards have a positive and significant effect on career choice as a tax consultant
Pengaruh Ukuran Perusahaan, Profitabilitas dan Kinerja Lingkungan terhadap Pengungkapan Islamic Social Reporting Chitra Mutia Syahril
Journal of Business and Economics (JBE) UPI YPTK Vol. 4 No. 2 (2019): Mei 2019
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.842 KB) | DOI: 10.35134/jbeupiyptk.v4i2.90

Abstract

This study aims to determine the effect of profitability measures and environmental performance on the performance of social reporting companies with financial performance as a moderating variable. Companies listed in the Jakarta Islamic Index (JII) are selected as many as 45 companies with a research period of 5 years from 2016-2020. . The results of this study indicate that company size has no significant effect on Islamic social reporting (ISR). Profitability partially has a significant effect on Islamic social reporting (ISR). Environmental performance partially significant influence on Islamic social reporting (ISR). The size of the company partially has a significant influence on Islamic social with financial performance as moderating. Profitability partially has no significant effect on Islamic social with financial performance as moderating. Environmental performance partially has a significant effect on Islamic social performance with financial performance as a company listed on the Jakarta Islamic Index (JII) for the 2016-2020 period