The Double Entry Journal

Pengaruh Profitabilitas dan Kebijakan Utang terhadap Nilai Perusahaan: Studi Pada Perusahaan BUMN yang Terdaftar di BEI

Jenny Ambarwati, Asep Muslihat — Mon, 31 Oct 2022 00:00:00 +0700

This study aims to examine the effect profitability and debt policy on firm value. This study was conducted on state – owned enterprises or Badan Usaha Milik Negara listed on the Indonesia Stock Exchange conducted in 2016 – 2020. The data collection method uses purposive sampling, and data analysis techniques used a multiple liniear regression. The results indicate that profitability as proxied by return on asset (ROA) had a positive effect on firm value. While the debt policy as proxied by debt to equity ratio (DER) does not affect the firm value.

Pengaruh Leverage dan Return On Assets terhadap Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Moderasi

Evita Yulyani, Suhono, Nahruddien Akbar, Venni Avionita — Mon, 31 Oct 2022 00:00:00 +0700

This study aims to obtain empirical evidence and determine the effect of Leverage and Return On Assets on Tax Avoidance with the Proportion of Independent Commissioners as the moderating variable. This research is a quantitative study with 16 (sixteen) research samples taken from the entire population of coal mining companies listed on the Indonesia Stock Exchange in 2016-2019. The data used in this study is secondary data in the form of annual reports obtained from the Indonesia Stock Exchange website and each company that is the sample. The data analysis technique used IBM SPSS Statistics 21. The results showed that leverage had no effect on tax avoidance. Return on assets has a negative and significant effect on tax avoidance. Leverage and return on assets have no effect on tax avoidance simultaneously. The proportion of independent commissioners does not moderate the effect of leverage on tax avoidance. The proportion of independent commissioners does not moderate the effect of return on assets on tax avoidance.

Pengaruh Loan to Deposit Ratio, Net Interest Margin, Cadangan Kerugian Penurunan Nilai terhadap Non Performing Loan

Tina Nurul Martiana, Yulianto Hadi, Mega Sukmawati, Ela Laela — Mon, 31 Oct 2022 00:00:00 +0700

The study aimed to exaime the effect of Loan to Deposit Ratio (LDR), Net Interest Margin (NIM) dan Allowance for impairment losses (CKPN) on Non Performing Loan (NPL). The population on this study are bank lised on the stock exchange (BEI) Period 2012–2016. . According to the population characteristic, sample usd in this research amoun 12. This research usd quantitative aproach by usd secondary data of obtained from Otoritas Jasa Keuangan (OJK) website. The value of each variable In this research analyzed by multiple linear regression analysis metod by usd IBM SPSS statistics 21 computer program. From the results of research hypotheses testing not that Loan to Deposit Ratio (LDR) had significant positive effect on Non Performing Loan (NPL), Net Interest Margin (NIM) had no significant negative effect on Non Performing Loan (NPL) and Allowance for impairment losses (CKPN) had significant positive effect on NPL.

Pengaruh Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan terhadap Profitabilitas

Hani Fitri Lestari, Yana Ernawan, Iman Sidik Nusannas — Mon, 31 Oct 2022 00:00:00 +0700

This research aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) on Profitability (ROA). Data observation used in banking companies listed on the Indonesia Stock Exchange, with total 10 samples for the period 2012 – 2016. Technique analysis using multiple linear regression, and using classic assumption test for data eligibility test. This result indicates that Capital Adquecy Ratio (CAR) and the Loan to Deposit Ratio (LDR) does not have a significant effect on Profitability (ROA). Meanwhile, Non Performing Loans (NPL) have a negative significant effect on Profitability (ROA).

Pengaruh Return on Asset dan Debt to Equity Ratio terhadap Kebijakan Dividen

Farhan Miftah Fauzan, Heikal Muhammad Zakaria, Soni Okabrian — Mon, 31 Oct 2022 00:00:00 +0700

This study aims to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Dividend Policy. The research method used is quantitative method with a descriptive verification approach. Population in this research is manufacture industries subsector food and beverage companies listed on the IDX. Research periods from 2016 - 2019, and using purposive sampling for sample selection with the number of samples obtained 11 companies that meet the criteria, in total 44 data observation. Technique analysis using multiple linear regression, and the results indicates that partially ROA has a positive effect on Dividend Policy, DER has no effect on Dividend Policy.

Pengaruh Kepemilikan Manajerial, Struktur Modal dan Leverage terhadap Harga Saham

Alpiner Tamba, Solihin Sidik — Mon, 31 Oct 2022 00:00:00 +0700

This study aims to determine the effect of managerial ownership, capital structure and leverage on stock prices. The research method used is quantitative with a descriptive and verification approach. The sample used is 30 data including 6 transportation companies listed on the Indonesia Stock Exchange for periode 2015 – 2019 with purposive sampling as sample selection technique. This research conclude that managerial ownership partially has a significant positive effect on the Stock Prices, while the capital structure and leverage partially has no effect on the stock prices of transportation companies listed on the IDX in the study period.

Analisis Pengaruh Struktur Modal, Investasi Baru dan Perputaran Persediaan terhadap Profitabilitas

Riska Fitria Kusprianti, Dean Subhan Saleh, Yulianto Hadi — Mon, 31 Oct 2022 00:00:00 +0700

The purpose of this research is to analyze the composition of capital structure, new investment and assessment of profitability. This study uses a sample of 13 companies incorporated in the automotive subsector which are listed on the Indonesia Stock Exchange in 2015-2017. The analytical method used is multiple linear regression analysis with eviews 9. The results indicates that capital structure, investment structures and inventory turnover signi profitability. While the capital structure, new investment and turnover variables are not significant to profitability.

Pengaruh Profitabilitas, Leverage, Dan Sales Growth Terhadap Tax Avoidance

Savira Nur Fitriani, Suhono, Rizke Wiliyanti, Rediawan Miharja — Mon, 31 Oct 2022 00:00:00 +0700

This study aims to determine the effect of profitability, leverage, and sales growth on tax avoidance. This research using all manufacturing companies subsector food and beverage consumption listed on the Indonesia Stock Exchange as population. Samples were selected using purposive sampling method periode 2016 – 2020. Data analysis techniques in this study are descriptive and verification analysis. Hypothesis testing using linier regression test using SPSS 21. This results were indicate that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance.