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PENGARUH KARAKTERISTIK PERUSAHAAN, GOOD CORPORATE GOVERNANCE (GCG), DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Wardani, Aditya Kusuma; Anggra, Eva; Amirah, Mrs.
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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This study aims to explain the effect simultaneously and partially of the variable firm size, leverage, capital intensity, audit committee, independent commissioner and CSR on tax avoidance. Data collection of this study using secondary data. Deep population this research is a food and beverage company. While the sample in this study is a food and beverage company listed on the Stock Exchange in 2014-2016, which amounted to 11 companies. In this case the financial statements of the company, which amounted to 33 financial statement data. The results showed that simultaneously the size of the company, leverage, capital intensity, audit committee, independent commissioner and CSR had a significant effect on tax avoidance. Firm size, leverage, capital intensity, and CSR simultaneously have a significant effect on tax avoidance. While the audit committee and independent commissioners simultaneously have no effect on tax avoidance. Keywords: company characteristics, Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and tax avoidance.

PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2011 - 2015) Setiono, Dedi Bangun; Susetyo, Budi; Mubarok, Abdullah
PERMANA Vol 8, No 2 (2017): Pebruari
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This study aims to examine the effect of profitability, investment decisions, dividend policy and debt policy to corporate values simultaneously and partially. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling method used is purposive sampling method. Samples were collected from 8 manufacturing companies of the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2011-2015. Data collection method in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the results of multiple regression analysis shows that profitability, investment decisions, dividend policy and debt policy have a significant effect on corporate value with a significance value of 0.000. Profitability significantly partially affect the value of the company with a significance value of 0.000. Investment Decision significantly influence partially to company value with its significan value of 0.000. The dividend policy has no significant effect partially on the value of the company with its significant value of 0.660 and the debt policy has a significant effect partially on the value of the firm with its significance value of 0.001. Keywords: profitability, investment decisions, dividend policy, debt policy, corporate value

HUBUNGAN KESADARAN, PENGETAHUAN DAN PEMAHAMAN, DAN KUALITAS PELAYANAN DENGAN KEMAUAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA DUKUHTURI KECAMATAN DUKUHTURI KABUPATEN TEGAL Pamungkas, Asih; Murdiati, Sri; Rustianti, Okti
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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The purpose of this study is to analyze the relationship of awareness, knowledge and understanding, and the quality of service together with the willingness to pay land and building taxes in Dukuhturi Village, DukuhTuri District, Tegal Regency. Data collection methods used in this study were questionnaires, and literature studies. While the data analysis method used is Spearman rank correlation analysis, Spearman rank correlation test, multiple correlation analysis, significance test multiple correlation coefficient, and coefficient of determination analysis. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of awareness with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a Spearman rank correlation value of 0.476 and a significance value of 0,000 so the first hypothesis is acceptable. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of knowledge and understanding with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a Spearman rank correlation value of 0.509 and a significance value of 0,000 so the second hypothesis is acceptable. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of service quality with the willingness to pay taxes in Dukuhturi District of Tegal Regency, with a Spearman rank correlation value of 0.524 and a significance value of 0,000 so the third hypothesis is acceptable. The results of data analysis using multiple correlation prove that there is a significant relationship of awareness, knowledge and understanding, and service quality together with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a multiple correlation value of 0.665 and a calculated F value of 81.08> Ftable is 2.63 so the fourth hypothesis is acceptable. Keywords: Awareness, Knowledge and Understanding, Service Quality, Willing to Pay Taxes

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Veronika, Aldina Putri; Sari, Inayah Adi; Raharjo, Teguh Budi
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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The purpose of this study is 1) to determine the effect of good corporate governance (audit committee, managerial ownership, institutional ownership, and proportion of independent commissioners) and company size simultaneously on financial performance 2) to determine the effect of the audit committee on financial performance 3) to determine the influence managerial ownership of financial performance 4) to determine the effect of institutional ownership on financial performance 5) to determine the effect of the proportion of independent commissioners on financial performance and 6) to determine the effect of firm size on financial performance. The data collection method used in this study is documentation. While the data analysis method used is testing classical assumptions, multiple linear regression analysis, hypothesis testing and coefficient of determination. Based on the results of testing the first hypothesis using the simultaneous significance test it can be concluded that there is a significant effect of the audit committee, managerial ownership, institutional ownership, and the proportion of independent commissioners and company size simultaneously on financial performance so that the first hypothesis is accepted. The results of testing the second hypothesis can be concluded that there is no significant effect of the audit committee on financial performance so that the second hypothesis is rejected. The results of testing the third hypothesis can be concluded that there is no significant effect managerial ownership of financial performance so that the third hypothesis is rejected truth. The results of testing the fourth hypothesis can be concluded that there is no significant effect of institutional ownership on financial performance so that the fourth hypothesis is rejected. The results of testing the fifth hypothesis can be concluded that there is a significant effect the proportion of independent commissioners on financial performance so that the fifth hypothesis is accepted. The results of testing the sixth hypothesis can be concluded that there is no significant effect of company size on financial performance so that the sixth hypothesis is rejected. Keywords: audit committee, managerial ownership, institutional ownership, proportion of independent commissioners, company size, financial performance

ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKUR KINERJA (STUDI KASUS PADA KUD KARYA MINA KOTA TEGAL) Prakoso, Febrian Aji; Tabrani, Mr.; R, Dien Noviany
PERMANA Vol 8, No 2 (2017): Pebruari
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The purpose of the research is to analyze the performance of KUD Karya Mina Tegal with Balanced Scorecard. Data collection method used in this research is questionnaire. Performance of KUD Karya Mina Tegal is viewed from a financial perspective using Profitability ratio instrument consisting of current ratio, return on investment, and net profit margin. Of the three instruments, only the current ratio is in accordance with the standard, while return on investment and net profit margin is still below the specified standard. Performance of KUD Karya Mina Tegal from customer perspective with member satisfaction indicator and member acquisition in good category. This can be seen from the increasing trend seen from the increase in the number of members each year as well as from the increased percentage increase in member acquisition. The performance of KUD Karya Mina Tegal is viewed from the internal perspective of the business with indicators of innovation and operation is considered good. Viewed from how KUD Karya mina is able to see the needs of its members and provide additional benefits to the members. The performance of KUD Karya Mina from learning and growth perspective with employee satisfaction indicator, employee retention and employee training is considered good. In the indicator of employee satisfaction, employees feel satisfied in working in KUD Karya Mina Tegal. For employee retention from year to year decreased, this can be interpreted that KUD Karya Mina Tegal able to retain its employees. And for employee training seen from the increasing trend every year. The results of the overall performance measurement of KUD Karya Mina Tegal is in good area, with a total score of 86,66% . That is, the performance of KUD Karya Mina Tegal good if measured by Balanced Scorecard approach. Keywords: Performance Measurement, Balanced Scorecard

PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PERTUMBUHAN ASET, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI DI BEI PERIODE 2013-2015 Sulistiono, Heru; Anggra, Eva
PERMANA Vol 8, No 2 (2017): Pebruari
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The purpose of this study was to determine the effect of asset structure, company size, asset growth, and joint profitability on the capital structure of the telecommunications company on the Stock Exchange for the 2013-2015 period. This research method uses a descriptive approach using a quantitative approach. The method of data collection is done by documentation. The analytical method used is descriptive statistics, classic assumption test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination analysis. Based on the results of the partial test, the probability of a sig value is 0.216. The sig value of 0.216> 0.05 can be interpreted that there is no significant influence between the structure of assets on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.373. The sig value of 0.373> 0.05 can be interpreted that there is no significant effect between the size of the company on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.018 because the sig value of 0.018 <0.05 can be interpreted that there is a significant effect between the growth of assets on the capital structure of the telecommunications company on the Stock Exchange in the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.50 sig value 0.507> 0.05 can be interpreted that there is no significant effect between profitability on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The results of the calculation of the significance of multiple linear regression test known the significance value of multiple regression coefficients 0.015 <0.05 means that there is an influence of asset structure, company size, asset growth, and profitability jointly on the capital structure of telecommunications companies on the Stock Exchange 2013-2015 period Keywords: Asset Structure, Company Size, Asset Growth Rate, Profitability, Capital Structure

PENGARUH TINGKAT SUKU BUNGA, CAPITAL ADEQUACY RATIO, NON PERFORMANCE LOANS DAN LOAN TO DEPOSIT RATIO TERHADAP PENYALURAN KREDIT UMKM (Studi Kasus Bank Umum Swasta Nasional Tahun 2014-2016) Lestari, Indah Sri; Amirah, Mrs.
PERMANA Vol 8, No 2 (2017): Pebruari
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Influence of Interest Rates, Capital Adequacy Ratio, Non Performance Loans And Loan To Deposit Ratio Against MSME Credit Distribution (Case Study of National Private Commercial Banks 2014-2016). The purpose of this study is 1) to determine the effect of interest rates on MSME lending 2) to determine the effect of capital adequacy ratio on MSME lending 3) to determine the effect of non performance loans on MSME lending 4). to determine the effect of loan to deposit ratio on MSME lending, 5) to determine the effect of interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratio together on MSME lending. The hypothesis in this study is 1) there is an influence of interest rates on MSME lending 2) there is an influence of capital adequacy ratio on MSME lending, 3) there is an effect of non performance loans on MSME lending, 4) there is a loan to deposit ratio effect on distribution MSME loans, 5) there are influences on interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratios against MSME lending. The method of data collection in this study is the documentation method. The method of data analysis in this study is the classic assumption test, simple regression analysis, test the significance of simple regression, multiple regression analysis, multiple regression test significance, and analysis of the coefficient of determination. The conclusion of this study is 1) there is a negative and significant interest rate effect on MSME lending, as evidenced by the regression equation, namely Ŷ = 5,643-0,026 X1. From the results of the calculation of the significance test obtained sig value of 0.012. Because the sig value of 0.012 <0.05, it can be interpreted that there is a significant influence on the interest rate on MSME lending together. 2) there is a positive influence and a significant capital adequacy ratio to MSME lending, as evidenced by the regression equation, namely Ŷ = 4.966 + 0.024 X2. From the results of the calculation of the significance test obtained sig value of 0.003. Because the sig value 0.003 <0.05 can be interpreted that there is a significant effect of capital adequacy ratio on the distribution of MSME loans together. 3) there is a positive and not significant effect on non performance loans on MSME lending, as evidenced by the regression equation, namely Ŷ = 5.433 + 0.010 X3. From the results of the calculation of the significance test, the sig value is 0.183. Because the sig value of 0.183> 0.05 can be interpreted that there is no significant effect of non-performance loans on MSME loan disbursement together. 4) there is a positive and insignificant influence of loan to deposit ratio on MSME lending, as evidenced by the regression equation, namely Ŷ = 4,599 + 0,010 X4. From the results of the calculation of the significance test, the sig value is 0.306. Because the sig value is 0.306> 0.05, it can be interpreted that there is no significant effect of loan to deposit ratio on MSME lending together. 5) there is a positive and significant influence of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending, as evidenced by the regression equation, namely Ŷ = 4,660 + 0,008 X1 + 0,028 X2 + 0,007 X3 + 0,002 X4. From the calculation results obtained a significance value of multiple regression coefficients 0.049 <0.05, meaning that there is a significant effect of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending to National Private PUBLIC Banks Year 2014-2016 together. Keywords: Interest Rate, Capital Adequacy Ratio, Non Performing Loan, Loan to eposit Ratio, MSME Credit Distribution.

ANALISIS KINERJA KEUANGAN DAN MANAJEMEN RISIKO TERHADAP RETURN SAHAM PADA PERUSAHAAN PERDAGANGAN, JASA DAN INVESTASI YANG LISTING DI BEI TAHUN 2012-2016 Kusmeri, Mr.; Wastiko, Jaka
PERMANA Vol 8, No 2 (2017): Pebruari
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Financial Performance Analysis and Risk Management Against Stock Returns on Trading, Service and Investment Companies Listed on the Indonesia Stock Exchange for 2012-2016. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal. 2017. The problem in this study is whether there is an influence of liquidity ratios, leverage, activity, profitability and risk management both individually and jointly on stock returns in trading, service and investment companies that are listed on the IDX in 2012-2016. The purpose of this study is to analyze the effect of liquidity ratios, leverage, activity, profitability and risk management both individually together on stock returns in trading, service and investment companies that are listed on the IDX in 2012-2016. This research hypothesis is thought to have an influence on liquidity, leverage, activity, profitability and risk management ratio both individually and jointly on stock returns in trading, service and investment companies that are listed on the Indonesia Stock Exchange for 2012-2016. The data collection method used in this study is documentation. While the data analysis method used is descriptive analysis, classic assumption test, simple regression analysis, simple linear regression significance test, multiple regression analysis, significance test of multiple linear regression and coefficient of determination. From the results of the study, it can be seen that there is a positive and significant effect of partial liquidity ratios on stock returns. From the results of the study it can be seen that there is a positive and significant effect of the leverage ratio partially on stock returns. From the results of the study it can be seen that there is a positive and significant effect of the activity ratio partially on stock returns. From the results of the study, it can be seen that there is a positive and insignificant influence on the profitability ratio partially towards stock returns. From the results of the study, it can be seen that there is a negative and insignificant effect of partial risk management on stock returns. From the results of the study it can be seen that there is a positive and significant effect of liquidity, leverage, activity, profitability and risk management ratio together towards stock returns. Keywords: Liquidity Ratio, Leverage Ratio, Asset Ratio, Profitability Ratio, Risk Management, Stock Return

ANALISIS PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT DALAM PENGURUSAN KARTU TANDA PENDUDUK ELEKTRONIK (KTP-EL) DI KECAMATAN RANDUDONGKAL KABUPATEN PEMALANG Solekhah, Nur; Herwinarni, Yuniarti; Dhani, Bilal Ahmad
PERMANA Vol 8, No 2 (2017): Pebruari
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The purpose of this study is (1) To analyze the effect of product quality on community satisfaction users of Electronic Identity Cards (KTP-el) (2) To analyze the effect of service quality on community satisfaction users of Electronic Identity Cards (KTP-el). 3) to determine the effect of product quality and service quality together on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. The hypothesis in this study is 1) it is assumed that there is an influence of product quality on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. 2) Allegedly there is an influence of the quality of service on community satisfaction using Electronic Identity Cards (KTP-el) in Randudongkal District, Pemalang Regency. 3) Allegedly there is an influence of product quality and service quality together on community satisfaction using Electronic Identity Card (KTP-el) in Randudongkal District, Pemalang Regency. Data Collection Techniques used in this study were questionnaire, interview, documentation and literature study methods. While the data analysis in this study is rank spearman correlation analysis, multiple correlation analysis and coefficient of determination analysis. The conclusion of this study is 1) There is a strong, positive and significant influence on product quality on community satisfaction. This is evidenced by the results of the Spearman rank correlation analysis of 0.650. The effect of product quality with community satisfaction is positive, meaning that if product quality increases, community satisfaction will increase. Conversely, if product quality decreases, community satisfaction will decrease. From the test of the significance of the Spearman rank correlation obtained a sig value of 0,000 <0,05 which means that there is a significant effect between the quality of service and community satisfaction. 2) There is a strong, positive and significant influence on the quality of service on community satisfaction. This is evidenced by the results of the Spearman rank correlation analysis of 0.621. The influence of service quality with community satisfaction is positive, meaning that if public perceptions about service quality increase, community satisfaction will increase. Conversely, if the public perception of service quality decreases, community satisfaction will decline. From the test of the significance of Spearman rank correlation, the quality of service with community satisfaction obtained a sig value of 0.000 <0.05, which means that there is a significant effect between the quality of service and community satisfaction. 3) There is a strong, positive and significant influence on product quality and service quality together on community satisfaction. This is evidenced by the results of multiple correlation analysis of 0.791. From the test of the significance of multiple correlation obtained sig value 0,000 <0,05 which means that there is a significant effect between the quality of service and community satisfaction. Keywords: Product Quality, Service Quality and Community Satisfaction

PENGARUH OPINI AUDIT, SOLVABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia) Kurniati, Afifah; Tabrani, Mr.; R, Dien Noviany
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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His research was conducted to examine the effect of audit opinion, solvency and institutional ownership both partially and simultaneously on the timeliness of submission of financial reports to basic industrial and chemical companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The research method in this study uses quantitative methods. The sampling technique in this study used a Pusposive sample and produced 38 companies. The analysis used in the study used logistic regression because the dependent variable in this study used dummy.The results of this study indicate that audit opinions and solvency partially do not affect timeliness. Meanwhile, institutional ownership partially affects the timeliness. Simultaneously, audit opinion, solvency and institutional ownership variables influence the timeliness of financial statement submission. Keywords: Timeliness, audit opinion, solvency (slovability), institutional ownership

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