scholarly journals IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

2017 ◽  
Vol 12 (2) ◽  
pp. 227
Author(s):  
Sapari Sapari
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Independent Variables ◽  
Tax Shield ◽  
Independent Variable ◽  
Debt Tax Shield ◽  
Tax Regulation

This  research  examines the  connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage.This research takes 17 samples of  food and beverages companies listed in Jakarta Stock Exchange from 1st  January 1994 till 31st  December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before  depreciation  after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

scholarly journals IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

2018 ◽  
Vol 12 (2) ◽  
pp. 227-251
Author(s):  
Sapari Sapari
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Independent Variables ◽  
Tax Shield ◽  
Independent Variable ◽  
Debt Tax Shield ◽  
Tax Regulation

This  research  examines the  connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage. This research takes 17 samples of  food and beverages companies listed in Jakarta Stock Exchange from 1st  January 1994 till 31st  December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before  depreciation  after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

scholarly journals Pengaruh Persepsi Kemudahan Dan Persepsi Kemanfaatan Terhadap Minat Konsumen Menggunakan Kartu Mandiri E-Money Bank Mandiri

2020 ◽  
Vol 4 (02) ◽  
pp. 39-48
Author(s):  
Rae Shita
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Statistical Technique ◽  
Positive Influence ◽  
Perceived Usefulness ◽  
Consumer Interest ◽  
Independent Variables ◽  
Increase Productivity ◽  
Independent Variable ◽  
Positive Effect

This study aims to determine the effect of perceived convenience on consumer interest in using E-Money cards. To determine the effect of perceived usefulness on consumer interest using E-Money cards. To determine the effect of perceived convenience and perceived usefulness on consumer interest using Bank Mandiri E-Money cards Muara Teweh Branch. In this study, multiple regression analysis acts as a statistical technique used to test whether or not the perceived effect of perceived convenience and perceived usefulness on consumer interest shows that there is a positive influence on perceived convenience and perceived usefulness simultaneously on consumer interest in using cards. Mandiri e-money. From the research results, it is known that the determination analysis used to determine the percentage of the contribution of the influence of the independent variables together on the dependent variable is obtained by an  Adjusted R Square of 0.839 or (83.9%). This shows that the percentage of the contribution of the influence of the independent variable, namely the perception of convenience and the perception of usefulness, together has a positive effect on consumer interest in using Mandiri e-money cards by 83.9%. Henceforth, it is suggested that the Company should make it easier to refill balances and Mandiri e-card transactions. -money so that consumers work faster in using the Mandiri e-money card. The company added more machines that support e-money Mandiri cards to increase productivity.

scholarly journals Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai

2006 ◽  
Vol 6 (2) ◽  
pp. 155
Author(s):  
Arfan Ikhsan
Keyword(s):  
Regression Analysis ◽  
Key Words ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Mental Attitude ◽  
Independent Variables ◽  
Independent Variable

<p class="Style1">This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduc­tion of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.</p><p class="Style1" align="center">Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level</p>

scholarly journals Pengaruh Non-Debt Tax Shield Dan Cost Of Financial Distress Terhadap Struktur Modal Pada Perusahaan Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 55-73
Author(s):  
Muhammad Yusuf ◽  
Andika Kurniawan
Keyword(s):  
Capital Structure ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Correlation Study ◽  
Positive Influence ◽  
Variable Cost ◽  
Tax Shield ◽  
Debt Tax Shield ◽  
The Capital Structure

This research aims to provide the influence of non-debt variable tax shield and cost of financial distress affect the capital structure of the company's sub-sector metals and the like listed on the Indonesia Stock Exchange in 2013-2017. The method on this research is a quantitative approach with the type of correlation study. The data collection techniques in this study use secondary data with saturated sampling techniques. The population of this research is a metal sub-sector company and the like listed on the Indonesia Stock Exchange (IDX). The samples in this study were as many as 16 metal sub-sector companies and the like listed on the Indonesia Stock Exchange (IDX). The results showed that both the partial and simultaneous variables of the non-debt tax shield and cost of financial distress had no effect on the capital structure of the metal sub-sector companies and the like listed on the Indonesia Stock Exchange ( IDX). It shows that the T-Test in a non-debt tax shield variable is obtained by the T-calculate result of 1.401 and the value of Sig. T. Acquired by 0, 165 > 0.05, then Ho accepted and H1 rejected which means there is no positive influence on the capital structure and in variable cost of financial distress obtained with the result of T-Calculate of 1.756 and the value of Sig. T. Acquired by 0, 083 > 0.05, then Ho is accepted and H1 is rejected which means there is no positive influence on the capital structure. Then simultaneously F test result in can with a fcalculate value of 2.295 with a level of Sig. 0, 108, because of the value of Sig. F > 0.05, then Ho accepted and H1 rejected. This means that there is no variable influence of non debt tax shield (X1) and cost of financial distress (X2) to the capital structure (Y).

Kesadaran Perpajakan, Pelayanan Fiskus, Dan Kepatuhan Wajib Pajak (Studi Padawajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas)

Liquidity ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 27-34
Author(s):  
Nurwati Nurwati
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Free Trade ◽  
Negative Influence ◽  
Independent Variable ◽  
The Individual ◽  
Positive Effect ◽  
Awareness Service

Taxpayer compliance from year to year shows declining. This study purposes to analyze the factors that affect the individual taxpayer Compliance conducting business and free trade in the region of KPP Pratama Jakarta Pasar Rebo. This study using the questionnaire as data collection. Respondents in this study are the individual taxpayers conducting business activities and work freely. This study uses a Tax Awareness, Service tax authorities as the independent variable and the Taxpayer Compliance as the dependent variable. The data were analyzed using multiple regression analysis using SPSS 20 for Windows. The results showed that (1) Awareness has negative influence on the Taxation Taxpayer Compliance significantly, (2) positive effect on the tax authorities Service Taxpayer Compliance significantly.

scholarly journals Pengaruh Leverage, Financial Distress dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Pertambangan di Indonesia Tahun 2013-2017

2019 ◽  
Vol 9 (3) ◽  
pp. 164-173
Author(s):  
Muhammad Affan Abdurrahman ◽  
Wita Juwita Ermawati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Precautionary Principle ◽  
Financial Distress ◽  
Secondary Data ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Independent Variables ◽  
Mining Companies ◽  
Independent Variable

ABSTRACTAccounting conservatism is a precautionary principle in reporting financial statements. This principle slows down the recognition of income and accelerates the recognition of costs, resulting in low profits and assets, and high costs and debt. This study aims to analyzing the effect of leverage, financial distress and profitability as independent variable to accounting conservatism in mining companies as dependent variable. The sample of this study used 20 listed companies. This research are using secondary data published by the company and BEI. Methods in this study using multiple regression analysis processed with software Eviews 10. The results showed that independent variables together significantly affect the changes in accounting conservatism. Profitability variables have a negative and significant effect on accounting conservatism of mining companies. Keywords: accounting conservatism, financial distress, leverage, mining, profitability.ABSTRAKKonservatisme akuntansi adalah suatu prinsip kehati-hatian dalam pelaporan laporan keuangan. Prinsip ini memperlambat pengakuan pendapatan dan mempercepat pengakuan biaya, sehingga menghasilkan laba dan aset cenderung rendah, serta biaya dan hutang cenderung tinggi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh leverage, financial distress dan profitabilitas terhadap konservatisme akuntansi pada perusahaan pertambangan di Indonesia tahun 2013–2017. Data penelitian ini adalah laporan keuangan dari 20 sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis linear berganda data panel menggunakan program Eviews 10. Hasil pengujian menunjukkan bahwa secara parsial menunjukkan bahwa leverage dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Variabel profitabilitas berpengaruh negatif signifikan terhadap konservatisme akuntansi perusahaan sektor pertambangan.Kata kunci: financial distress, konservatisme akuntansi, leverage, pertambangan, profitabilitas.

scholarly journals PENGARUH RISIKO BISNIS, LIKUIDITAS, PERTUMBUHAN PENJUALAN DAN PERISAI PAJAK NON-UTANG TERHADAP STRUKTUR MODAL

2021 ◽  
Vol 2 (1) ◽  
pp. 59-77
Author(s):  
Syafri Nosit ◽  
Yulia Efni ◽  
Gusnardi Gusnardi
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Independent Variables ◽  
Tax Shield ◽  
Dependent Variables ◽  
Debt Tax Shield

This study is aimed to examine the effect of risk business, liquidity, sales growth, non-debt tax shield on capital structure. The population of this study is metal and allied products companies listed in Indonesia Stock Exchange from 2014 - 2018. The sample of the study is all companies were selected by purposive sampling method. Based on the criteria, 13 companies were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variables. The results of this study is found that risk business and non-debt tax shield on capital structure have a negative an insignificant effect on capital structure, Liquidity and Sales Growth on capital structure have a negative an significant effect on capital structure. The limitations of this study are driven by the variable, year and sample size. Therefore further reseacrh can use other variables and extension other industries could bring the comprehensive results

scholarly journals Pengaruh Pengungkapan Emisi Karbon dan Annual Report Readability terhadap Nilai Perusahaan

2021 ◽  
Vol 3 (2) ◽  
pp. 349-363
Author(s):  
Willy Dozan Alfayerds ◽  
Mia Angelina Setiawan
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Carbon Emissions ◽  
Firm Value ◽  
Annual Report ◽  
Stock Exchange ◽  
Positive Influence

The objevtive of this study is to investigate the influence of carbon emissions disclosure and annual report readability on firm value. The sampel consist of firms that listed in PROPER’s and Indonesian Stock Exchange (BEI) for the year (2016-2018). By using multiple regression analysis, the results show that carbon emissions disclosure has a positive influence on firm value, while it has no significant influence with annual report readability. This study contributes to the accounting field in maximizing the role to tackle the climate change and global warming.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 19 (2) ◽  
pp. 259-270
Author(s):  
YOHANES ERYANTO ◽  
SURYANTO SURYANTO
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Insider Ownership ◽  
Independent Variables ◽  
Earnings Per Share

The purpose of this research is to provide empirical evident whether insider ownership, firm size, profitability, leverage, liquidity, earnings per share and price to book ratio have significant influence of dividend policy. Sample in this research are nonfinancial companies, which are listed in Indonesian Stock Exchange over the three years period 2012 until 2014. This research used purposive sampling method. The sample of this research consist of 52 companies that meet in criteria. This research uses multiple regression analysis to find out the influence of all independent variables above to dividend policy. The result of the research showed that firm size, leverage, earnings per share and price to book ratio had a significant influence on dividend policy, while insider ownership, profitability and liquidity had no influence.

scholarly journals Factors Affecting Students’ Decisions Choosing SMA Maitreyawira Batam

2017 ◽  
Vol 3 (2) ◽  
pp. 172
Author(s):  
Emi Lestari
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Factors Affecting ◽  
Independent Variables ◽  
Independent Variable

<p>This study examines the quality of service that includes variable Reliability, Responsiveness, Assurance, Empathy and Evidence Direct (Tangible) partially and simultaneously affect the decision of students to choose SMA Maitreyawira Batam. The method of multiple regression analysis used by the researcher is to know and examine how big influence of independent variable which numbers two or more. Multiple regression analysis is used to know the influence of independent variables on dependent variable. The number of samples of this research is 110 students of SMA Maitreyawira Batam. The result of the research shows that there is significant influence of service quality with variable of reliability, responsiveness, assurance, empathy and tangible to student decision to choose SMA Maitreyawira Batam.</p>

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