Month: December 2020

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Return on Assets, Likuiditas dan Ukuran Perusahaan Terhadap Struktur Modal

Abstract

The purpose of this research is to know the effect of ROA, Liquidity and Firm Size on Capital Structure of Micro Finance Institution Company (LKM) registered in Otoritas Jasa Keuangan in 2016 up to Mei 2017. The object of research which then operationalized consists of Return On Assets (ROA), Liquidity and Firm Size as independent variable and Capital Structure is operated as dependent variable. The method in this research is quantitative verification. The population used is a conventional Microfinance Institution (LM) registered in the Otoritas Jasa Keuangan in 2016 up to May 2017 of 147 companies, and the financial data of that period from all populations is used for research samples. Data analysis technique using multiple linear regression statistic with simultaneous significance test with F test. The result of F Test statistic shows that regression model can be used to draw conclusion and predict about ROA, Liquidity, Firm Size to CapitalStructure in the future. Hypothesis test results accept that ROA, Liquidity and Company Size negatively affect the Capital Structure.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/1294

Categories
Uncategorized

Return on Assets, Likuiditas dan Ukuran Perusahaan Terhadap Struktur Modal

Abstract

The purpose of this research is to know the effect of ROA, Liquidity and Firm Size on Capital Structure of Micro Finance Institution Company (LKM) registered in Otoritas Jasa Keuangan in 2016 up to Mei 2017. The object of research which then operationalized consists of Return On Assets (ROA), Liquidity and Firm Size as independent variable and Capital Structure is operated as dependent variable. The method in this research is quantitative verification. The population used is a conventional Microfinance Institution (LM) registered in the Otoritas Jasa Keuangan in 2016 up to May 2017 of 147 companies, and the financial data of that period from all populations is used for research samples. Data analysis technique using multiple linear regression statistic with simultaneous significance test with F test. The result of F Test statistic shows that regression model can be used to draw conclusion and predict about ROA, Liquidity, Firm Size to CapitalStructure in the future. Hypothesis test results accept that ROA, Liquidity and Company Size negatively affect the Capital Structure.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/1294

Categories
Uncategorized

Return on Assets, Likuiditas dan Ukuran Perusahaan Terhadap Struktur Modal

Abstract

The purpose of this research is to know the effect of ROA, Liquidity and Firm Size on Capital Structure of Micro Finance Institution Company (LKM) registered in Otoritas Jasa Keuangan in 2016 up to Mei 2017. The object of research which then operationalized consists of Return On Assets (ROA), Liquidity and Firm Size as independent variable and Capital Structure is operated as dependent variable. The method in this research is quantitative verification. The population used is a conventional Microfinance Institution (LM) registered in the Otoritas Jasa Keuangan in 2016 up to May 2017 of 147 companies, and the financial data of that period from all populations is used for research samples. Data analysis technique using multiple linear regression statistic with simultaneous significance test with F test. The result of F Test statistic shows that regression model can be used to draw conclusion and predict about ROA, Liquidity, Firm Size to CapitalStructure in the future. Hypothesis test results accept that ROA, Liquidity and Company Size negatively affect the Capital Structure.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/1294

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Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI

Abstract

This study aims to determine the effect of taxes, bonus mechanism, and tunneling incentive to transfer pricing decisions. Dependent Variables used in this research is transfer pricing and Independent Variables used in this study is the tax bonus mechanism, and tunneling incentive.The population in this study are all companies listed in Indonesia Stock Exchange except for those engaged in the field of finance. The sample selection using purposive sampling method with a final sample of 140 observation period of 2012-2015. The data used is taken from the secondary financial statements of the company. Data analysis techniques used in this study is the technique of logistic regression analysis. With the help of SPSS program application. The results showed that the variables and tunneling tax incentive does not affect tehadap transfer pricing decisions, whereas a variable bonus mechanism of influence on transfer pricing decisions. The coefficient of determination in this study amounted to 13.4%. Future studies are expected to add another independent variable such as an arm’s length.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/1036

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Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI

Abstract

This study aims to determine the effect of taxes, bonus mechanism, and tunneling incentive to transfer pricing decisions. Dependent Variables used in this research is transfer pricing and Independent Variables used in this study is the tax bonus mechanism, and tunneling incentive.The population in this study are all companies listed in Indonesia Stock Exchange except for those engaged in the field of finance. The sample selection using purposive sampling method with a final sample of 140 observation period of 2012-2015. The data used is taken from the secondary financial statements of the company. Data analysis techniques used in this study is the technique of logistic regression analysis. With the help of SPSS program application. The results showed that the variables and tunneling tax incentive does not affect tehadap transfer pricing decisions, whereas a variable bonus mechanism of influence on transfer pricing decisions. The coefficient of determination in this study amounted to 13.4%. Future studies are expected to add another independent variable such as an arm’s length.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/1036

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Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI

Abstract

This study aims to determine the effect of taxes, bonus mechanism, and tunneling incentive to transfer pricing decisions. Dependent Variables used in this research is transfer pricing and Independent Variables used in this study is the tax bonus mechanism, and tunneling incentive.The population in this study are all companies listed in Indonesia Stock Exchange except for those engaged in the field of finance. The sample selection using purposive sampling method with a final sample of 140 observation period of 2012-2015. The data used is taken from the secondary financial statements of the company. Data analysis techniques used in this study is the technique of logistic regression analysis. With the help of SPSS program application. The results showed that the variables and tunneling tax incentive does not affect tehadap transfer pricing decisions, whereas a variable bonus mechanism of influence on transfer pricing decisions. The coefficient of determination in this study amounted to 13.4%. Future studies are expected to add another independent variable such as an arm’s length.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/1036

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Kelayakan Pengembangan Usaha Budidaya Ikan Pada Keramba Jaring Apung di Waduk Cirata

Abstract

The aim of this research is to analyze the impact of business development in term of diversification fish species cultivation in floating cage at Cirata Reservoir. Indicator of feasibility study based on Net Present Value (NPV), Internal Rate of Return (IRR), Pay Back Period (PP) and Net B/C. The research showed that diversification activities increases NPV Rp 157.420.576, raise IRR for 38%, Accelerate the payback period for 3 months and increases the Net B/C from 2,06 to 3,28. Therefore, diversification type of fish cultivation is recomended to apply because will increasing farmer income.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/824

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Kelayakan Pengembangan Usaha Budidaya Ikan Pada Keramba Jaring Apung di Waduk Cirata

Abstract

The aim of this research is to analyze the impact of business development in term of diversification fish species cultivation in floating cage at Cirata Reservoir. Indicator of feasibility study based on Net Present Value (NPV), Internal Rate of Return (IRR), Pay Back Period (PP) and Net B/C. The research showed that diversification activities increases NPV Rp 157.420.576, raise IRR for 38%, Accelerate the payback period for 3 months and increases the Net B/C from 2,06 to 3,28. Therefore, diversification type of fish cultivation is recomended to apply because will increasing farmer income.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/824

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Kelayakan Pengembangan Usaha Budidaya Ikan Pada Keramba Jaring Apung di Waduk Cirata

Abstract

The aim of this research is to analyze the impact of business development in term of diversification fish species cultivation in floating cage at Cirata Reservoir. Indicator of feasibility study based on Net Present Value (NPV), Internal Rate of Return (IRR), Pay Back Period (PP) and Net B/C. The research showed that diversification activities increases NPV Rp 157.420.576, raise IRR for 38%, Accelerate the payback period for 3 months and increases the Net B/C from 2,06 to 3,28. Therefore, diversification type of fish cultivation is recomended to apply because will increasing farmer income.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/824

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Gaya Kepemimpinan Wanita Pada Usaha Kecil Menengah di Tangerang Selatan

Abstract

This study aims to determine the management of women’s leadership style to employee performance on home business. Building relationships with employees need experience in leading, Sources of development of the character of an entrepreneur also found in the family’s internal education since childhood. The self-concept of an entrepreneur is a social product formed through the process of internalization and organization and psychological experiences. This psychological experience is the result of individual exploration of the environment and the reflection of himself received from others. Meet the needs of employees is a bond between leaders with subordinates to do, success is strongly influenced by internal and external environment, in the environment someone will be affected on psychological factors that are very supportive and influence the mindset of an entrepreneur, and have a desire to achieve a great job is also ready hard, diligent, have great confidence and perseverance in the fight. Leading patiently, with a sincere heart and always turning on two-way communication, has a successful self-concept and clear goal direction.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/1293