Pengaruh Rasio Profitabilitas dan Biaya Operasional terhadap PPh Badan Terutang pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2019 (original) (raw)

Pengaruh Profitabilitas (Roa), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar DI Bei Periode 2015-2017

Eqien: Jurnal Ekonomi dan Bisnis, 2020

This study aims to analyze the effect of Profitability (ROA), Leverage (LTDER), and Intensity of Fixed Assets Against Tax Avoidance. The population in this study were all food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017, namely 18 companies. Data collection using purposive sampling method and based on predetermined criteria, the number of samples obtained were 12 food and beverage sub-sector manufacturing companies listed on the Stock Exchange during the 2015-2017 period. The data analysis method used is the panel data regression analysis method. The results showed that: 1) Profitability (Return On Assets) had a negative and not significant effect on Tax Avoidance, 2) Leverage (Long Term Debt to Equity Ratio) had no effect on Tax Avoidance, 3) CapitL Intensity had no effect on Tax Avoidance.

Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bei dari Tahun 2018-2020

Syntax Literate ; Jurnal Ilmiah Indonesia, 2022

Penelitian ini bertujuan untuk menguji secara empiris variabel independen yang meliputi Current Ratio (CR), Debt to Equity Ratio (DER), Return on assets (ROA). Variabel terikatnya adalah pertumbuhan laba pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2018 sampai dengan tahun 2020. Dalam penelitian ini terdapat 12 perusahaan pada sektor makanan dan minuman di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa Current Ratio, DAR dan ROA tidak berpengaruh terhadap pertumbuhan laba.

Pengaruh Profitabilitas, Beban Pajak Kini, Dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Makanan Dan Minuman Yang Terdaftar DI Bei Tahun 2017-2020

2021

The purpose of this study is to analyse the effect of profitability, current tax expense, and deferred tax assets on earnings management. The research data were obtained from manufacturing companies in the non-cyclical industrial sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange. There are 10 companies out of a total of 63 companies studied using a 4-year period (2017-2020). The method used in this study is a descriptive method using a quantitative approach. The results of this study indicate that simultaneously profitability, current tax expense, and deferred tax assets have a significant effect on earnings management. While partially found that profitability and current tax expense have no effect on earnings management. In contrast to deferred tax assets which partially have a significant effect on earnings management.The purpose of this study is to analyse the effect of profitability, current tax expense, and deferred tax assets on earnings managem...

Pengaruh Rasio Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Industri Makanan Dan Minuman Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT), 2020

Sample in study consists of 11 companies that were selected by purposive sampling method. Data collecting technique is documentary analysis using the data of annual reports of food and beverage companies listed on Indonesia Stock Exchange in 2010 – 2014. Method of data analysis uses panel data and multiple linear regressions with software Eviews version 7. The results show that six independent variables studied simultaneously influence the company value with sig. probability 0.000011 and F-count <0.05. The t-tests indicate that the Times Interest Earned Ratio, Long term- Debt to Equity Ratio, ROA, NPM and ROE have no significant influence on the company value: X2 = 0.2845, X3 = 0.1626, X4 = 0.0576, 0.2678 = X5, X6 = 0.6344, 0.05 ≥ α. Debt Ratio has significantinfluence on company value, with the value X1 = 0.0192 ≤ 0.05. R2 value is 0.483863 and simultaneously, six independent variables studied influence the dependent variable (the value of the company) of 48.38%, while the remai...

Pengaruh Debt To Equity Ratio, Return On Assets, Return On Equity, dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi

This study aims to determine the effect of debt-to-equity ratio, return on assets, return on equity, and firm size on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2015-2019 period. This research method uses quantitative research with descriptive and associative methods. The population in this study is the Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2019 period as many as 21 companies. The sampling technique used was purposive sampling, namely the technique of determining the sample with certain considerations, obtained from as many as 15 companies. The data analysis technique used in this study used panel data regression analysis. The results of this study indicate that the debt-to-equity ratio and return on assets have a negative effect on firm value, return on equity has a positive effect on firm value, and firm size has no effect on firm value. All variables in this study simultaneousl...

Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Industri Makanan Dan Minuman Yang Terdaftar DI Bei Periode 2010-2019

REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN, 2021

This study aims to determine the effect of financial ratios on profit growth in food and beverage industry companies listed on the IDX in the 2010-2019 period. The population in this study are all companies listed on the IDX for the 2010-2019 period with a total of 33 companies. The sample used in this study were 12 companies in accordance with the sampling criteria. The analysis method used is panel data regression analysis. The results of this study indicate that simultaneously Current Ratio (CR), Total Asset Turnover (TATO), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) affect profit growth in industrial companies, food and beverages listed on the IDX for the 2010-2019 period. Partially, the Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) variables have a positive and significant effect on profit growth in food and beverage industry companies listed on the IDX for the 2010-2019 period, while Current Ratio (CR), Debt to Asset Ratio (DAR) and Net Profit Margin (NPM) have a negative and significant effect on profit growth in food and beverage industry companies listed on the IDX for the 2010-2019 period.

Pengaruh Perputaran Kas, Piutang dan Modal Kerja terhadap Likuiditas pada Perusahaan Subsektor Food dan Beverage Yang Terdaftar di BEI

2020

This study aims to determine the effect of cash turnover, accounts receivable turnover and working capital turnover on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The data is used from 12 sample companies with financial data from 2013-2018. The method of data analysis uses multiple linear regression equations, test (R2) and hypothesis testing. The results of the study note that cash turnover has a positive effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Meanwhile, accounts receivable turnover and working capital turnover negatively affect liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Hypothesis test results simultaneously cash turnover, accounts receivable turnover and capital turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The t-test results of cash turnover have a significant effect on liquidity in...

Pengaruh Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar DI Bursa Efek Indonesia

SULTANIST: Jurnal Manajemen dan Keuangan, 2018

Purpose of this research is to discribe of receivable turnover, inventory turnover and profitability and the influence of receivable turnover and inventory turnover on the profitability at Sub Sector Food and Beverage Companies listed in the Indonesia Stock Exchange. The research design used library research. The analysis data technique such as: assumption classic test, qualitative and quantitative descriptive analysisThe regression is Ŷ = 0,019 - 0,002 X1 + 0,014 X2.Correlation coefficient is 0,874 and RSquare value is 0,764. The research hypothesis is rejected, means that receivable turnover and inventory turnover have a significant effect on profitability in Sub Sector of Food and Beverage Company simultaneously. And partially for receivable turnover H0 is accepted, means that receivable turnover has effect but insignificant on profitability, for inventory turnover H0 is rejected, it means that inventory turnover has a significant effect on profitability at Sub Sector Food and Be...

Pengaruh Arus Kas, Laba Akuntansi, Profitabilitas, Inflasi Terhadap Return Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar DI Bei Tahun 2015-2019

2020

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh arus kas, laba akuntansi, profitabilitas, dan inflasi terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2015-2019. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Metode pemilihan sampel pada penelitian ini menggunakan purposive sampling, sampel pada penelitian ini sebanyak 13 perusahaan. Analisis data menggunakan uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis menggunakan metode regresi linier berganda. Hasil analisis regresi linier berganda menunjukkan bahwa secara parsial menunjukkan variabel profitabilitas berpengaruh signifikan terhadap return saham. Sedangkan variabel arus kas, laba akuntansi, dan inflasi tidak berpengaruh signifikan terhadap return saham. Variabel independen dapat menjelaskan pengaruh return saham sebesar 12,7% sedangkan sisanya sebesar 87,3% dipengaruhi oleh faktor lain yang tidak dimasukkan dalam model regresi ini.