Reviu Akuntansi, Manajemen, dan Bisnis最新文献

{"title":"Pengaruh Return on Assets, Leverage dan Firm Size terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021","authors":"One Yantri","doi":"10.35912/rambis.v2i2.1530","DOIUrl":"https://doi.org/10.35912/rambis.v2i2.1530","url":null,"abstract":"Abstract: Purpose: This research aims to determine the effect of the (1) return on assets, (2) leverage and (3) firm size partially on tax avoidance in energy sector companies listed on Indonesian stock exchange for the period 2016-2021. In addition, this research also aims to determine the effect of (4) return on assets, leverage, and firm size simultaneously on tax avoidance in energy sector companies listed on the Indonesian stock exchange for the perioed 2016-2021. Methodology: This research is ex post facto. The population of this research are energy sector companies listed on Indonesian stock exchange for the period 2016-2021. The sampling technique used was purposive sampling method , which is the data were selected based on certain criteria. Based on predetemined criteria, total sample 15 companies was obtained. The type of the data used is secondary data obtained from the Indonesian capital market directory. Classical assumption test involved normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The data analysis used were double linear regression aanalysis, t test partial and f test simultan. Results: The result of this study indicate that (1) Return on assets has a negative and sifnificant effect on tax avoidance. This is indicated by the tcount -3.038 and the significance value 0.003 < 0.05, which means that the return on assets has a sinificant negative effect on tax avoidance. (2) Leverage was projected with Debt to equity ratio has not a significant negative effect on tax avoidance. This is indicated by the tcount -0.685 and the significance value 0.495 > 0.05, which means that the debt to equity ratio has not a sinificant negative effect on tax avoidance. (3) Firm Size has not a significant positive effect on tax avoidance. This is indicated by the tcount 1.407 and the significance value 0.163 > 0.05, which means that firm size has not a significant positive effect on tax avoidance. (4) Return on assets, leverage and firm size simultaneously effect on tax avoidance. This is indicated by the significance of 0.13 < 0.05. Keywords: 1. Return on Assets 2. Leverage 3. Debt to Equity Ratio 4. Firm Size 5. Tax Avoidance","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116925037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Faktor Faktor yang mempengaruhi Tingkat Keberterimaan Masyarakat terhadap Penerapan Cukai pada Minuman Berpemanis","authors":"Eksa Ridwansyah, Destia Pentiana, Irawan Irawan","doi":"10.35912/rambis.v2i2.1597","DOIUrl":"https://doi.org/10.35912/rambis.v2i2.1597","url":null,"abstract":"Abstract: Purpose: This study aims to analyze the level of public acceptance and the factors that influence public acceptance of the planned implementation of excise duty on sweetened drinks. Method: The research variables are: 1. Perceptions of consumption need to be controlled, 2. Perceptions of its distribution need to be monitored, 3. Perceptions of its use can have a negative impact on society or the environment 4. Perceptions of its use need to impose state levies for the sake of justice and balance, 5. The level of acceptance of excise duty on sweetened drinks. The sample of this research is people who have bought sweetened drinks and are more than 17 years old. Data collection was carried out by distributing questionnaires with incidental sampling techniques. The analysis technique used is multiple linear regression analysis. Results: Respondents responded to filling out the questionnaire totaling 63 people, the results of the study were: Perceptions of consumption and circulation have no effect on the Level of support for the government to impose excise rates on sweetened drinks. Meanwhile, the variables Perceived Impact and levies have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Overall the independent variables namely Perceived Consumption, distribution, impact and charges have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Contributions: This exploration has contributed to the enrichment of aspects of the public acceptance of excise duty on sweetened drinks literature. Keywords: 1. Excise 2. Sweetened Beverages 3. Acceptability 4. Multiple Linear Regression","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114864719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak","authors":"Riris Choirunnisa","doi":"10.35912/rambis.v2i2.1520","DOIUrl":"https://doi.org/10.35912/rambis.v2i2.1520","url":null,"abstract":"Abstract: Purpose : This study aims to determine the effect of accrual earnings management, real earnings management, and inventory intensity on tax aggressiveness in manufacturing companies in the consumer goods industry sector in Indonesia. Research methodology : The sampling method used is a purposive sampling technique with a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2019. The analytical tools used in This research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results : The results of this study indicate that accrual earnings management has no effect on aggressiveness, real earnings management has a negative effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and accrual earnings management, real earnings management and inventory intensity are tested together have a positive effect on tax aggressiveness. Limitations : This study only uses three independent variables while there are many other variables that can be used affect tax aggressiveness. Contribution : This research is expected to provide information for companies to be considered in making tax savings so that they do not tend to enter into tax aggressiveness action. Keywords: 1. Accrual Earnings Management 2. Real Earnings Management and Inventory Intensity on Tax Aggressiveness","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"229 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114154706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kepuasan Kerja dan Keterikatan Kerja Terhadap Kinerja Karyawan","authors":"Syarif Khalid Attamimi, Keumala Hayati, M. Karim","doi":"10.35912/rambis.v2i1.1497","DOIUrl":"https://doi.org/10.35912/rambis.v2i1.1497","url":null,"abstract":"Abstract: Purpose: This study seeks to determine the influence of job satisfaction and work engagement on PT Golden Sari Lampung employees' performance. In principle, every company always expects its employees to work optimally to increase profits and help accelerate the achievement of other organizational goals. Someone with a high work engagement will tend to show the best performance because they enjoy their work. Employees who have an attachment to their work will certainly show enthusiasm and dedication and fully concentrate on work so that employees can show their best performance in doing their job. Research methodology: This study's data collection method used a Likert scale questionnaire. The sample used in this study was 150 respondents. The data analysis tool used is multiple linear regression analysis, t-test, and f-test. Results: This study's results indicate that job satisfaction positively affects performance, and work engagement positively affects performance. Limitations: The factors that affect employee performance used in this study are only the variables of job satisfaction and work engagement. At the same time, many other variables can be factors that affect the performance of employees of a company. Contribution: The company should be open to every aspiration conveyed by employees and provide opportunities for them to express opinions in decision-making. It is done so that employees feel more influence over what happens to the company. In addition, the management of PT Golden Sari Lampung should foster a sense of kinship and emotion toward the company so that employees feel comfortable and full of concentration in every job. Keywords: 1. Job Satisfaction 2. Work Engagement 3. Performance","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133268256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penggunaan Arbitrage Pricing Theory untuk Menganalisis Return Saham pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2021","authors":"Fitri Halimatus Sahdiah, Fitriani Komara","doi":"10.35912/rambis.v2i1.956","DOIUrl":"https://doi.org/10.35912/rambis.v2i1.956","url":null,"abstract":"Abstract: Purpose: This research aimed to find out and analyze the impact of inflation, exchange rates, and gross domestic product to the stock returns on the banking companies listed on the Indonesian stock exchange (IDX) from2015 to 2021. Method: The sample collection technique used in this study was purposive sampling technique with a total sample of 29 samples of banking companies. The research used descriptive and associative data analysis methods. The data analysis technique used is panel data regression analysis technique and using secondary data sources. Results: The study results with simultaneous hypothesis testing showed that the inflation, exchange rates, and gross domestic product had a significant influence on the stock returns. Partial testing of the hypothesis showed that the exchange rates had a negative influence on the stock returns. Inflation and GDP there is no significant on the stock returns. Limitations: Returns based on the difference in stock prices at the end of the year, using macroeconomic factors that are often used, are limited to companies in the banking sub-sector for the 2015-2021 period, and the value of determination is 16.99%, which means that there are many other factors that affect stock returns. Contribution: This research can be used for adding knowledge in the investing, especially in the capital market, so as to minimize errors in investment decision making and consideration in investment activities in banking companies. Keywords: 1. APT 2. Inflation 3. Exchange Rates 4. Stock Returns","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133589013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Dimensi Motivasi Belanja Hedonis terhadap Pembelian Impulsif pada Situs Marketplace Shopee","authors":"Misbah Arbaiah, D. R. Pandjaitan, Dwi Asri Siti Ambarwati","doi":"10.35912/rambis.v2i1.1477","DOIUrl":"https://doi.org/10.35912/rambis.v2i1.1477","url":null,"abstract":"Abstract: Purpose: This research is based on the online shopping trend which has increased in Indonesia and the Shopee marketplace site which has experienced a very significant increase in sales from previous years. Research methodology: This study aims to analyze the effect of the Hedonic Shopping Motivation Dimension on impulse buying. The population in this study are consumers who have made impulse purchases on the Shopee marketplace site. The sample in this study was taken using a purposive sampling method and determined by the Bernoulli formula. Results: The results of this study indicate that Idea Shopping (X3), Social Shopping (X4), and Relaxation Shopping (X5) have a positive and significant effect on Impulsive Purchases on the Shopee marketplace site. The results of this study indicate that the variable that has the most dominant effect on impulse buying is relaxation shopping and the variable that has the least effect is social shopping. Limitations: This research focuses on experience, idea, value, social and relaxation as independent variables; and the competitive advantage as dependent variable. Contribution: This research explains the effect on Impulsive Purchases on the Shopee marketplace site and also the implications of marketing management theory. Keywords: 1. Hedonic Shopping Motivation 2. Impulsive Purchase 3. Marketplace 4. Shopee 5. Online Shopping","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133465787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi","authors":"klarista widya, M. Maryani, Arif Makhsun","doi":"10.35912/rambis.v2i1.1047","DOIUrl":"https://doi.org/10.35912/rambis.v2i1.1047","url":null,"abstract":"Abstract: Purpose: This study aimed to determine the effect of tax corruption perception and service quality tax officer towards individual taxpayers compliance in Lampung Province. Method: The sampling method used is proportional random sampling with a sample of 130 individual taxpayers registered at 6 KPP’s in Lampung Province. The analytical tool used in this research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results: The results of this study show that tax corruption perception has positif and significant effect on individual taxpayers compliance in Lampung Province and service quality tax officer has no effect on individual taxpayers compliance in Lampung Province. Limitations: This study only uses two independent variables while there are many other variables that can affect taxpayer compliance. Contribution: This study is expected to provide information for the KPP regarding the effect of service quality and the effect of tax corruption perception on taxpayer compliance. Keywords: 1. Corruption perception 2. service quality 3. individual taxpayers compliance","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117104795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Jangka Pendek dan Jangka Panjang Saham Global terhadap Indeks Harga Saham Gabungan (IHSG) Periode 2015:M01 - 2020:M12","authors":"Heru Wahyudi, Figa Ramani","doi":"10.35912/rambis.v2i1.1421","DOIUrl":"https://doi.org/10.35912/rambis.v2i1.1421","url":null,"abstract":"Abstract: Purpose: This study aims to analyze the external and internal factors that affect the movement of the Composite Stock Price Index (IHSG) in Indonesia in the short and long term. External influences of global stock indices are DJIA, NIKKEI225 and SSEC, as well as the exchange rate (USD/IDR). The most influential internal influence is inflation. Research methodology: This study uses the ECM (Error Correction Model) method. ECM aims to determine the long-term and short-term effects of variables that affect the JCI in Indonesia. In addition, this study uses monthly time series data from January 2015 to December 2020. Results: The results of this study show that the DJIA index and Inflation have a positive and significant influence in the long and short term on the movement of IHSG in Indonesia. The SSEC and Exchange Rate Index (USD/IDR) have a negative and significant relationship in the long and short term to the movement of IHSG in Indonesia, while the NIKKEI225 index has no long-term or short-term influence on the movement of IHSG in Indonesia. Limitations: The limitation of this research is that there are many variables outside the model that are not included in the study Contribution: For investors who will start investing in the Indonesia Stock Exchange, before investing, they should pay attention to the movement of global stock indexes (DJIA and SSEC). Keywords: 1. Globalization 2. KOF Globalization Index 3. Economic Growth","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122787585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penyebab Sedikitnya Pengeluaran Rumah Tangga untuk Konsumsi Kesehatan","authors":"Heru Wahyudi, Mega Ayulestari","doi":"10.35912/rambis.v2i1.1439","DOIUrl":"https://doi.org/10.35912/rambis.v2i1.1439","url":null,"abstract":"Abstract: Purpose: This study aims to identify the average and percentage of household health consumption expenditure and factors that affect household health consumption expenditure. Research methodology: To identify the average and percentage of household health consumption expenditure were done statistic descriptively, while the analysis method used to identify the influence of these factors is multiple regression with the method of Ordinary Least Square Method (OLS). Results: The research results showed the average household health consumption expenditure is Rp 335,783 or 13% of all household consumption expenditures and the estimated results show that individually and collectively, the household income, the age of the head of the family, the number of family members, the level of education of the head of the family, and the participation of the family in health insurance have a significant positive effect on household health consumption expenditures. Limitations: This research is limited to the research location and cannot be generalized. Contribution: The results obtained from this study are expected to be one of the references in making policy Allocating greater income for health is a wise thing as an effort to prevent or reduce the impact of disease in the future. Keywords: 1. Health consumption expenditure 2. Household 3. Consumption","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133136325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Financial Distress: Studi Pada Perusahaan Sub Sektor Wholesale di BEI Periode","authors":"Eka Oktaviani, F. M. Sembiring","doi":"10.35912/rambis.v1i2.944","DOIUrl":"https://doi.org/10.35912/rambis.v1i2.944","url":null,"abstract":"Abstract: Purpose: This study transfers to see if variables in financial risk and company size will affect financial distress condition of wholesale sub-sector companies on the IDX the 2014-2020 period. Research methodology: This research method is a quantitative that uses a descriptive and associative analysis with purposive sampling technique to acquire 9 wholesale sub-sector companies listed on the IDX for the period 2014-2020. The method of data analysis used is the data panel analysis. Results: The results showed that the variables of debt to asset ratio, debt to equity ratio, and return on asset had of effect on financial distress, while current ratio, return on equity and firm size had no effect. Simultaneously all variables affect the occurrence of financial distress. Limitation: The limitation of this study is on variable are still possible to be added or developed by other studies and also the possibility of using other financial distress measurement method. Contribution: Produce findings on factor that can affect financial distress conditions in wholesale (durable and non-durable goods) sub-sector companies listed on the IDX during the 2014-2020 period. Keywords: 1. Altman Z-Score 2. Current Ratio 3. Debt to Asset Ratio 4. Debt to Equity Ratio 5. Return on Asset 6. Return on Equity 7. Firm Size","PeriodicalId":142242,"journal":{"name":"Reviu Akuntansi, Manajemen, dan Bisnis","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125218300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}