BALANCE: Jurnal Akuntansi, Auditing dan Keuangan最新文献_第4页

ANALISIS KINERJA KEUANGAN: SESUDAH DAN SEBELUM KRISIS EKONOMI GLOBAL 2008 PADA PERUSAHAAN MANUFAKTUR DI INDONESIA 财务绩效分析:2008年全球经济危机之后和之前，印尼制造业公司

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2020-05-30 DOI: 10.25170/BALANCE.V16I1.1285

Miswanto Miswanto, Vajrin Syawaluddin Aslan

{"title":"ANALISIS KINERJA KEUANGAN: SESUDAH DAN SEBELUM KRISIS EKONOMI GLOBAL 2008 PADA PERUSAHAAN MANUFAKTUR DI INDONESIA","authors":"Miswanto Miswanto, Vajrin Syawaluddin Aslan","doi":"10.25170/BALANCE.V16I1.1285","DOIUrl":"https://doi.org/10.25170/BALANCE.V16I1.1285","url":null,"abstract":"This study aims to analyze the financial performance of Indonesian manufacturing companies after and before the global economic crisis of 2008. In this study, financial performance is measured by Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). By comparing the average ROA, ROE and NPM before after and before the crisis, the results of testing with descriptive analysis can be stated that ROA, ROE and NPM after the crisis are higher than before the crisis. Thus financial performance after crisis has increased compared to before the crisis. Based on descriptive analysis, it can be found that the performance of financial manufacturing companies after the the crisis is better than before crisis. Based on the t test, the results of testing on ROA, ROE and NPM are as follows. First, the ROA after the crisis showed greater than before the 2008 global economic crisis and the increase was said to be significant. Second, the ROE after the crisis showed greater than before the global economic crisis, but was not statistically significant. Third, the NPM after the crisis also showed greater than before the crisis, but it was not statistically significant.Thus, the finding with the t test shows that financial performance as measured by ROA, its performance after the crisis increases compared to before the crisis.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114477979","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: 4

ANALISIS PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015--2017) 分析审计质量、杠杆性和利润管理所有权的影响(2015年至2017年印尼证券交易所上市的制造企业实证研究)

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2020-05-30 DOI: 10.25170/BALANCE.V16I1.1284

Albert Albert, E. Widyastuti

引用次数: 2

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015 公司社会责任和管理所有权对具有可预见性和企业规模作为温和变量的公司价值的影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2018-09-01 DOI: 10.25170/BALANCE.V15I2.81

Fitri Humairoh

{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013--2015","authors":"Fitri Humairoh","doi":"10.25170/BALANCE.V15I2.81","DOIUrl":"https://doi.org/10.25170/BALANCE.V15I2.81","url":null,"abstract":"The purpose of this study was to examine the influence of Corporate Social Responsibility and Managerial Ownership on Firm’s Value, analysis profitability as moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm's Value. And also to examine Firm Size as a moderating variable in the relationship between Corporate Social Responsibility with firm's value and Managerial Ownership with Firm’s Value. Data for this research were obtained from the firm's annual report and financial statement on the Indonesia Stock Exchange (IDX) site. A sample used in this research are 120 manufacturing companies that listed on the Indonesia Stock Exchange from 2013-2015. The sampling technique used is purposive sampling method. This research uses a regression analysis. Based on the analysis it can be concluded that the significant positive effect of Corporate Social Responsibility on firm’s value. Managerial Ownership has no effect on a firm's value. Profitability can be a moderating variable between Corporate Social Responsibilities with Firm's Value, but cannot be a moderate variable between Managerial Ownership with Firm’s Value. Firm Size cannot be a moderating variable between Corporate Social Responsibilities with Firm's Value and cannot be a moderating variable between Managerial Ownership with Firm's Value.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128987011","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: 5

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015 2013年至2015年，印尼证券交易所上市的制造业企业“企业社会责任、盈利能力和杠杆关系”对税收侵略性的影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2018-09-01 DOI: 10.25170/balance.v15i2.84

S. Sulistyowati, L. Ulfah

{"title":"PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2015","authors":"S. Sulistyowati, L. Ulfah","doi":"10.25170/balance.v15i2.84","DOIUrl":"https://doi.org/10.25170/balance.v15i2.84","url":null,"abstract":"Tax Aggressiveness is action taken to minimize the expenses of the taxpayer receives tax payable. The more efficient the tax expenses of State revenues from taxes will also decrease. This study was conducted to determine the effect of Corporate Social Responsibility Disclosure, Profitability and Leverage on Tax Aggressiveness in manufacture firms that listed at Indonesian Stock Exchange for the year 2013 – 2015. The sample was determined by purposive sampling method that listed at Indonesian Stock Exchange for the year of 2013 – 2015, with a total sample of 29 manufacture firms for a total observation in this study a total of 87 observations. The data used in this research is secondary data, in the form of a financial report and annual reports that downloaded via the official Indonesia Stock Exchange’s website. Data were analyzed using pooled data regression that processed using Eviews version 8.0 software. Hypothesis testing using t-statistic test. The results obtained are profitability variable which proxied by return on asset (ROA) had a significant impact on tax aggressiveness. While corporate social responsibility disclosure variable which proxied by corporate social responsibility index (CSRI) and leverage variable had no significant effect on tax aggressiveness.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115776264","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

PENGARUH RISIKO LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010--2015 流动性和杠杆风险对2010- 2015年印尼证券交易所上市银行业绩的影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2018-09-01 DOI: 10.25170/balance.v15i2.82

N. Utami

引用次数: 2

PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN 管理所有权的作用是提高利润和企业价值的机制

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2018-09-01 DOI: 10.25170/balance.v15i2.80

Fenny Putrianti, Sugi Suhartono

引用次数: 1

PENGARUH PERSEPSI PEMAHAMAN WAJIB PAJAK, MANFAAT, KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN SISTEM E-FILING 税收理解、好处、便利和税收满足对e文件系统的使用的影响

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Pub Date : 2018-05-30 DOI: 10.25170/BALANCE.V15I2.83

Annastasia Lizkayundari, Febrian Kwarto

引用次数: 0