Jurnal Comparative: Ekonomi dan Bisnis最新文献_第2页

UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP AUDIT DELAY 公司规模、杠杆和审计委员会的延期审计

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-09-25 DOI: 10.31000/combis.v4i2.8204

Imas Kismanah

引用次数: 0

GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK 良好的公司管理税收

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-08-10 DOI: 10.31000/combis.v4i2.8325

Kimsen Kimsen

{"title":"GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK","authors":"Kimsen Kimsen","doi":"10.31000/combis.v4i2.8325","DOIUrl":"https://doi.org/10.31000/combis.v4i2.8325","url":null,"abstract":"This study aims to determine the effect of Good Corporate Governance on tax management. Good Corporate Governance in this study uses the proxy of the board of commissioners, independent commissioners and the audit committee. The board of commissioners is measured by looking at the total number of members who are members of the board of commissioners, independent commissioners are measured by the number of independent commissioners over the total board of commissioners of the company and the audit committee is measured by the number of audit committees in the company. Tax management in this study is measured by effective tax rates (ETR). The population in this study are food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The total samples tested were 9 companies selected by purposive sampling technique so that the analyzed data amounted to 54 companies. The data analysis technique used panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that (1) the board of commissioners has a significant positive effect on tax management, (2) Independent Commissioners have no effect on tax management, (3) The Audit Committee has a significant negative effect on tax management, Keywords: Tax Management, Effective Tax Rate, Good Corporate Governance","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122304809","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}

引用次数: 1

KUALITAS PRODUK, FAKTOR BUDAYA DAN KEPERCAYAAN (TRUST) TERHADAP PERILAKU KONSUMEN PADA PT. HWA LIEN STEEL FACTORY DI KABUPATEN TANGERANG 产品质量、文化和信任因素(信任)对唐格区华连钢铁工厂消费者行为的影响

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-07-26 DOI: 10.31000/combis.v4i2.7836

Siska Mayratih, K. Kusdianto, Isrok Isrok

{"title":"KUALITAS PRODUK, FAKTOR BUDAYA DAN KEPERCAYAAN (TRUST) TERHADAP PERILAKU KONSUMEN PADA PT. HWA LIEN STEEL FACTORY DI KABUPATEN TANGERANG","authors":"Siska Mayratih, K. Kusdianto, Isrok Isrok","doi":"10.31000/combis.v4i2.7836","DOIUrl":"https://doi.org/10.31000/combis.v4i2.7836","url":null,"abstract":"The purpose of this study was to determine the effect of product quality, cultural factors and trust on consumer behavior at PT. Hwa Lien Steel Factory in Tangerang Regency. The sample in this study was 60 respondents at PT. Hwa Lien Steel Factory. The sampling technique used is probability sampling technique. Primary data collection was obtained from distributing questionnaires and secondary data obtained from companies. The analysis technique used is multiple linear regression analysis using SPSS version 26 software. The results of testing the hypothesis with the t test obtained empirical evidence that the product quality variable has a significant value of 10.773 > 2.003, the cultural factor variable has a significant value equal to the result value t count > t table i.e. 4.490 > 2.003, the trust variable has a significant value equal to the result value tcount > ttable, namely 3.088 > 2.003. It can be concluded that product quality, cultural factors and trust have a significant effect on customer behavior partially. The test results using the F test showed that product quality, cultural factors and trust in consumer behavior with a value of F = 79.152 with a probability significance level (0.000) <0.05. The coefficient of determination obtained is 0.799 . This means that 79.9% of variations in consumer behavior can be explained by variations of the four independent variables, namely product quality, cultural factors and trust. While the remaining 20.4% (100% - 79.9% = 20.1%) is explained by reasons other than the model.","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121582641","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}

引用次数: 0

FINANCIAL DISTRESS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP ACCOUNTING PRUDENCE DENGAN MENGGUNAKAN FIRM SIZE SEBAGAI VARIABEL MODERASI

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-07-25 DOI: 10.31000/combis.v4i2.8260

A. Mubarok, Dede Sunaryo, Ahmad Jayanih, Pika Prawesti

{"title":"FINANCIAL DISTRESS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP ACCOUNTING PRUDENCE DENGAN MENGGUNAKAN FIRM SIZE SEBAGAI VARIABEL MODERASI","authors":"A. Mubarok, Dede Sunaryo, Ahmad Jayanih, Pika Prawesti","doi":"10.31000/combis.v4i2.8260","DOIUrl":"https://doi.org/10.31000/combis.v4i2.8260","url":null,"abstract":"This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size ","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122690535","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}

引用次数: 0

PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN 税收规划、企业发展和企业规模对企业价值的影响

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-07-20 DOI: 10.31000/combis.v4i2.7526

Indra Gunawan Siregar, Santika Eka Dewi

引用次数: 0

LOYALITAS PELANGGAN: KUALITAS PRODUK DAN KUALITAS PELAYANAN 客户忠诚度:产品质量和服务质量

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-07-10 DOI: 10.31000/combis.v4i2.7433

A. Rauf

{"title":"LOYALITAS PELANGGAN: KUALITAS PRODUK DAN KUALITAS PELAYANAN","authors":"A. Rauf","doi":"10.31000/combis.v4i2.7433","DOIUrl":"https://doi.org/10.31000/combis.v4i2.7433","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui apakah terdapat pengaruh yang signifikan antara Kualitas Produk dan Kualitas Pelayanan terhadap Loyalitas Pelanggan pada Toko Bintang Sport secara parsial dan secara simultan. Penelitian ini merupakan penelitian yang bersifat survey. Penelitian ini dilakukan di Toko Bintang Sport. Sample penelitian ini sebesar 92 responden. Uji kuesioner yang digunakan adalah uji validitas dan uji reliabilitas. Teknik analisis data menggunakan analisis regresi linier berganda, uji t, uji F dan koefisien determinasi. Hasil penelitian ini adalah diperoleh persamaan Y’ = 1,564 + 0,656X1 + 0,313X2 artinya kualitas produk dan kualitas pelayanan berpengaruh positif terhadap loyalitas pelanggan Toko Bintang Sport. Uji t kualitas produk terhadap loyalitas pelanggan diperoleh nilai thitung lebih besar dari ttabel adalah (23,660 > 1,986), maka variabel kualitas produk berpengaruh secara signifikan terhadap loyalitas pelanggan. Uji t kualitas pelayanan terhadap loyalitas pelanggan diperoleh nilai thitung lebih besar dari ttabel adalah (18,161 > 1,986), maka variabel kualitas pelayanan berpengaruh secara signifikan terhadap loyalitas pelanggan. Uji Fhitung diperoleh nilai Fhitung lebih besar dari Ftabel adalah (323,9 > 3,10), artinya bahwa kualitas produk dan kualitas pelayanan secara bersama-sama berpengaruh signifikan terhadap loyalitas pelanggan Toko Bintang Sport.Kata Kunci: Kualitas Produk, Kualitas Pelayanan dan Loyalitas Pelanggan.","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132840601","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}

引用次数: 0

PENGARUH BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON EQUITY (ROE) (Pada Perusahaan Perbankan yang Listing di BEI Tahun 2017-2021)

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-02-28 DOI: 10.31000/combis.v4i1.8314

Kimsen Kimsen

{"title":"PENGARUH BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON EQUITY (ROE) (Pada Perusahaan Perbankan yang Listing di BEI Tahun 2017-2021)","authors":"Kimsen Kimsen","doi":"10.31000/combis.v4i1.8314","DOIUrl":"https://doi.org/10.31000/combis.v4i1.8314","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui pengaruh BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional dan Loan to Deposit Ratio terhadap Return on Equity pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021.Populasi penelitian meliputi semua perusahaan sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 24 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa BI Rate berpengaruh negatif, Capital Adequacy Ratio berpengaruh negatif, Biaya Operasional Pendapatan Operasional berpengaruh negatif, Loan to Deposit Ratio tidak berpengaruh dan BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio secara bersama-sama berpengaruh terhadap Return on Equity.Kata Kunci : Return on Equity, BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"171 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132736686","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}

引用次数: 0

INFLASI, NILAI TUKAR RUPIAH, DAN SUKU BUNGA TERHADAP NET ASSET VALUE REKSA DANA SAHAM SYARIAH 通货膨胀、美元汇率和利息利率与伊斯兰信托基金的净资产价值对应

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2022-02-15 DOI: 10.31000/combis.v4i1.8205

Imas Kismanah

引用次数: 0

DETERMINAN PERTUMBUHAN LABA DENGAN MENGGUNAKAN RASIO CAMEL PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2017 – 2021

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2021-10-26 DOI: 10.31000/combis.v3i2.8326

Kimsen Kimsen

引用次数: 1

CURRENT RATIO, RETURN ON ASSET DAN LEVERAGE TERHADAP FINANCIAL DISTRESS 流动比率、资产收益率、杠杆率、财务困境

Jurnal Comparative: Ekonomi dan Bisnis Pub Date : 2021-10-15 DOI: 10.31000/combis.v3i2.8206

Imas Kismanah

引用次数: 0