Klabat Accounting Review最新文献

{"title":"KINERJA PERUSAHAAN MANUFAKTUR DAN KEBIJAKAN DIVIDEN","authors":"Agita Prasetyowati Wibowo, Fanny Soewignyo","doi":"10.60090/kar.v3i1.820.54-65","DOIUrl":"https://doi.org/10.60090/kar.v3i1.820.54-65","url":null,"abstract":"Amid economic pressure due to the COVID-19 pandemic, the manufacturing sector continues to play an important role to support the national economy. This is evidenced by the company’s consistency in paying dividends. This study was conducted to investigate the impact of financial performance on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period.  Financial performance is measured by liquidity, firm size, profitability, and debt policy, while dividend policy is measured by the percentage of dividends to net income. The results showed that simultaneously financial performance had a significant impact on dividend policy with the Prob. (F) of 0.000 < 0.05. Furthermore, the results of the partial analysis show that debt policy has no significant impact on dividend policy. However, liquidity, firm size, and profitability have a significant positive impact on dividend policy. These results indicate that if the liquidity as measured by the ratio of cash to short-term debt is higher, the company can pay dividends with a higher percentage. For companies with larger asset sizes tend to distribute dividends with a larger percentage than companies with smaller sizes. In terms of profitability, the greater the ratio of profit to assets, the greater the percentage of dividend distribution. It is recommended to the management of the company to pay attention to the ratio of dividends paid, because dividends are an information tool for investors regarding company's financial performance. \u0000Keywords: debt policy, dividend policy, firm size, liquidity, profitability \u0000Di tengah tekanan ekonomi akibat pandemi COVID-19, sektor manufaktur tetap memainkan peranan penting sebagai penopang perekonomian nasional.  Hal ini dibuktikan dengan konsistensi perusahaan dalam membayarkan dividen. Penelitian ini dilakukan untuk menganalisis dampak kinerja keuangan terhadap kebijakan dividen perusahaan terdaftar pada sektor manufaktur di Bursa Efek Indonesia periode 2015-2020. Kinerja keuangan diukur dengan likuiditas, ukuran perusahaan, profitabilitas, dan kebijakan utang, sedangkan kebijakan dividen diukur dengan persentase dividen terhadap laba bersih. Hasil penelitian menunjukkan bahwa secara simultan kinerja keuangan berpengaruh signifikan terhadap kebijakan dividen dengan nilai Prob. (F) sebesar 0.000 < 0.05.  Selanjutnya, hasil analisis parsial menunjukkan bahwa kebijakan hutang tidak berpengaruh signifikan terhadap kebijakan dividen. Namun, likuiditas, ukuran perusahaan, dan profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Hasil ini mengindikasikan bahwa jika likuiditas yang diukur dengan rasio kas terhadap hutang jangka pendek semakin tinggi maka perusahaan dapat membayarkan dividen dengan persentase yang lebih besar. Untuk perusahaan dengan ukuran aset yang lebih besar cenderung membagikan dividen dengan persentase lebih besar dibandingkan perusahaan dengan ukuran lebih kecil. Dari sisi profit","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"243 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":"124683468","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":"EARNINGS AND CASH FLOW IN PREDICTING FINANCIAL DISTRESS","authors":"Queensly Malumbeke, Frisky Jeremy Kasingku","doi":"10.60090/kar.v3i1.803.36-53","DOIUrl":"https://doi.org/10.60090/kar.v3i1.803.36-53","url":null,"abstract":"This study aimed to test the effect of earnings and cash flow to predict the probability of financial distress. This study examines seven years of financial report investigate the prediction ability of earnings and cash flows to financial distress in a longer period. This study uses manufacturing companies listed in Indonesian Stock Exchange as the sample.  Earnings before taxes and operating cash flow ratio data on the 2012-2017 is used to predict financial distress. This research used causal descriptive method and data were analyzed with logistic regression models with SPSS. The results of this study show that earnings have a significant influence in predicting financial distress that occurred in manufacturing sector companies. However, cash flow was not able to predict the financial distress. \u0000Keywords: Earnings, cash flow, financial distress \u0000Penelitian ini bertujuan untuk menguji pengaruh laba dan arus kas untuk memprediksi probabilitas terjadinya financial distress. Penelitian ini mengkaji laporan keuangan tujuh tahun dengan menyelidiki kemampuan prediksi laba dan arus kas terhadap financial distress dalam periode yang lebih lama. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebagai sampel. Data laba sebelum pajak dan rasio arus kas operasi tahun 2012-2017 digunakan untuk memprediksi financial distress. Penelitian ini menggunakan metode deskriptif kausal dan data dianalisis dengan model regresi logistik dengan bantuan SPSS. Hasil penelitian ini menunjukkan bahwa laba memiliki pengaruh yang signifikan dalam memprediksi financial distress yang terjadi pada perusahaan sektor manufaktur. Namun, arus kas tidak mampu memprediksi kesulitan keuangan. \u0000Kata kunci: Laba, arus kas, financial distress","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"9 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":"114422534","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 MEMENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE","authors":"Angy Regina Maliangkay, Rolland Daniel Sahensolar, Novie Sibilang","doi":"10.60090/kar.v3i1.819.20-35","DOIUrl":"https://doi.org/10.60090/kar.v3i1.819.20-35","url":null,"abstract":"This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies. The implication of this research is to help companies to find out the factors that influence financial statement fraud so that companies can improve the internal controls used so that financial statement fraud can be prevented. The sample of this study consisted of 69 manufacturing companies selected by purposive sampling. The data in this study were obtained from financial reports provided through IDX or the company’s website. The research design used a quantitative approach with descriptive and causal analysis methods and ordinal logistic regression. Statistical tests showed that empirically variable pressure proxied by ‘financial stability’ has a significant effect on the financial statement fraud, variable opportunity proxied by 'ineffective monitoring' has a significant effect on financial statement fraud and variable rationalization proxied by 'auditor change' has a significant effect on financial statement fraud \u0000Penelitian ini bertujuan untuk menguji pengaruh pressure, opportunity dan rationalization terhadap financial statement fraud pada perusahaan manufaktur. Adapun implikasi dari penelitian ini adalah membantu perusahaan untuk mengetahui faktor-faktor yang mempengaruhi financial statement fraud sehingga perusahaan dapat meningkatkan sistem pengawasan agar financial statement fraud dapat dihindari. Sampel penelitian ini terdiri dari 69 perusahaan manufaktur yang dipilih secara purposive sampling. Data dalam penelitian ini diperoleh dari laporan keuangan yang disediakan melalui IDX atau Website perusahaan. Desain penelitian menggunakan pendekataan kuantatif dengan metode analisis deskriptif dan kausal dan teknik analisis regresi logistik ordinal. Hasil penelitian menunjukan bahwa pressure yang diproksikan menggunakan financial stability memiliki pengaruh signifikan terhadap financial statement fraud, opportunity yang diproksikan menggunakan ineffective monitoring memiliki pengaruh yang signifikan terhadap financial statement fraud dan rationalization yang diproksikan menggunakan auditor change memiliki pengaruh yang signifikan terhadap financial statement fraud. \u0000Keywords: financial statement fraud, pressure, opportunity, rationalization, fraud triangle","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"103 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":"128595100","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 PERHITUNGAN BIAYA PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING (STUDI KASUS PADA UD MANDIRI)","authors":"Fanny Soewignyo, Sheren Syalomitha Antou, Chesiona Esteron Keintjem","doi":"10.60090/kar.v2i2.586.148-164","DOIUrl":"https://doi.org/10.60090/kar.v2i2.586.148-164","url":null,"abstract":"Penelitian ini dilakukan untuk menganalisis biaya produksi yang dilakukan UD Mandiri, dibandingkan dengan metode full costing dan variable costing. Data diperoleh melalui wawancara, observasi dan dokumentasi sementara jenis data yang digunakan adalah data kuantitatif dengan analisis deskriptif.  Hasil penelitian ini menunjukkan bahwa biaya produksi menggunakan full costing untuk produk dodol salak lebih besar 10.63% dibandingkan dengan metode yang digunakan UD Mandiri dan metode variable costing lebih rendah 0.25% daripada metode perusahaan sehingga laba bruto menggunakan metode full costing lebih rendah 22.56% dari laba bruto berdasarkan perhitungan perusahaan. Adapun laba bruto menggunakan variable costing lebih tinggi 0.54% daripada metode perhitungan perusahaan. Total biaya produksi gula semut dengan menggunakan metode full costing > 3.87% dibandingkan dengan metode perusahaaan. Total biaya produksi menggunakan metode variable costing < 0.10% dari metode perusahaan yang berdampak pada laba bruto dengan menggunakan metode full costing lebih rendah 6.24% daripada metode perusahaan dan laba bruto dengan metode variable costing lebih besar 0.17% dari metode perusahaan. Hasil penelitian ini merekomendasikan perusahaan untuk memilih metode full costing untuk perhitungan biaya produksi karena metode ini memasukan dan memperhitungkan semua biaya yang digunakan untuk proses produksi sehingga akan lebih akurat dalam menentukan target laba dan harga jual. \u0000  \u0000Kata kunci: dodol salak, full costing, gula semut, product cost, variabel costing","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121380568","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":"EFEK PERISTIWA DAN IMPLEMENTASI KEBIJAKAN COVID-19 TERHADAP NILAI ABNORMAL RETURN DAN PROFITABILITAS (Studi Kasus Pada Perusahaan Infrastruktur Telekomunikasi yang Terdaftar di Bursa Efek Indonesia)","authors":"A. Lelengboto, C. Tan, Clinten Lontoh","doi":"10.60090/kar.v2i2.567.113-133","DOIUrl":"https://doi.org/10.60090/kar.v2i2.567.113-133","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis reaksi pasar terhadap peristiwa pandemi Covid-19 dan efek pandemi tersebut terhadap nilai fundamental dari beberapa perusahaan, dengan menggunakan analisa abnormal return saham dan profitabilitas. Populasi dari penelitian ini terdiri dari 11 perusahaan telekomunikasi yang terdaftar dalam Indeks Harga Saham Gabungan (IHSG). Jenis data yang digunakan dalam penelitian yaitu data sekunder.  Metode event study digunakan untuk mencari perbedaan nilai rata-rata abnormal return saham sebelum dan sesudah terjadinya event. Sedangkan untuk analisis profitabilitas selama periode Covid-19 dibandingkan tahun sebelumnya. Hasil analisa perhitungan diuji dengan menggunakan uji paired sample t-test dan uji wilcoxon signed ranks. Hasil dari penelitian menunjukkan bahwa adanya perbedaan signifikan pada abnormal return sebelum dan sesudah kejadian pelonggaran Pembatasan Sosial Berskala Besar (PSBB), tetapi tidak menunjukkan perbedaan yang signifikan terhadap profitabilitas sebelum dan sementara berjalannya Covid-19. \u0000 ","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131745131","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":"APLIKASI TATA KELOLA PERUSAHAAN PADA TRADE-OFF ANTARA PROFITABILITAS DAN LIKUIDITAS DI INDUSTRI PERBANKAN INDONESIA","authors":"Cintya Sarah Najoan, Sientia Indah Marpaung, Novie Sibilang","doi":"10.60090/kar.v2i2.596.95-112","DOIUrl":"https://doi.org/10.60090/kar.v2i2.596.95-112","url":null,"abstract":"Penelitian ini bertujuan meneliti pengaruh penerapan good corporate governance (GCG) dalam menyeimbangkan trade-off antara profitabilitas dan likuiditas pada perusahaan perbankan. Peneliti menggunakan lima tahun periode laporan keuangan sebagai data analisa untuk melihat kemampuan prediksi dari variabel bebas terhadap variabel terikat. Penelitian ini menggunakan data sekunder yang didapatkan dari laporan tahunan perusahaan perbankan yang terdaftar di BEI dan secara konsisten mengikuti skor CGPI pada periode 2014-2018. Variabel bebas pada penelitian ini adalah skor CGPI yang dikeluarkan oleh IICG.Variabel terikat profitabilitas adalah Return on Asset (ROA) dan Return on Equity (ROE) sementara likuiditas adalah Loan to Deposit Ratio (LDR). Standar batas atas dan batas bawah LDR yang ditetapkan oleh Bank Indonesia digunakan untuk mengkategorikan tingkat keseimbangan pada bank. Desain penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif kausal, korelasi sederhana dan teknikanalisis regresi logistik. Hasil penelitian menunjukkan bahwa ada hubungan signifikan antara ROA terhadap LDR dan ROE terhadap LDR sehinggah mendukung adanya trade-off yang terjadi pada bank. Hasil utama penelitian ini menunjukkan bahwa GCG berpengaruh terhadap kebijakan trade-off antara profitabilitas dan likuiditas. \u0000  \u0000Kata kunci: Good Corporate Governance, Trade-off, profitabilitas, Likuiditas, Skor CGPI","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133569367","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":"BAGGING BASED ENSEMBLE ANALYSIS IN HANDLING UNBALANCED DATA ON CLASSIFICATION MODELING","authors":"Hartini Pop Koapaha, Niel Ananto","doi":"10.60090/kar.v2i2.589.165-178","DOIUrl":"https://doi.org/10.60090/kar.v2i2.589.165-178","url":null,"abstract":"The purpose of this study is to Identify the algorithm of each method of handling the unbalanced class based on bagging based on the literature review. This study uses a bagging based ensemble method such as UnderBagging, OverBagging, UnderOverBagging, SMOTEBagging, Roughly Balanced Bagging and the last one is the Bagging Ensemble Variation. The data used is coded from the UCI Repository with 16 data, eight of which have class categories with low imbalance problems, and the rest are categorized as high imbalance problems. The number of classes used in this study amounted to two classes. The class with a small number is made into the minority class and the rest is made up as the majority class. The result of this research is the bagging based method gives better results when compared to classical methods such as the classification tree.","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"58 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120865492","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":"TATA KELOLA DAN TRANSAKSI PIHAK BERELASI","authors":"Hanna Wijaya","doi":"10.60090/kar.v2i2.587.80-94","DOIUrl":"https://doi.org/10.60090/kar.v2i2.587.80-94","url":null,"abstract":"Penelitian ini bertujuan untuk menguji secara empiris pengaruh mekanisme corporate governance terhadap Related Party Transaction. Mekanisme Corporate Governance terbagi menjadi variabel Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Komite Audit. Variabel Related Party Transaction ditentukan berdasarkan Disclosure dan Besaran RPT yang diukur dengan RPTAL. Data yang digunakan dalam penelitian ini merupakan data sekunder. Sampel yang digunakan dalam penelitian ini dipilih dengan menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 299 observasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Hasil penelitian ini menunjukkan bahwa Kepemilikan Manajemen, Komisaris Independen dan Komite Audit memiliki pengaruh signifikan terhadap Pengungkapan RPT dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap Pengungkapan RPT. Sedangkan, pengaruh mekanisme CG terhadap Besaran RPT hanya Komisaris Independen yang memiliki pengaruh signifikan terhadap Besaran RPT, sedangkan variabel Kepemilikan Institusional, Kepemilikan Manajemen, dan Komite Audit tidak berpengaruh terhadap Besaran RPT. Kata Kunci: RPT, kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129769598","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":"THE EFFECT OF COMPANY’S MANAGEMENT DISCUSSION AND ANALYSIS DISCLOSURE TO SHAREHOLDERS REACTION","authors":"Natasya Imanuella Soriton, R. Rantung","doi":"10.60090/kar.v2i2.597.134-147","DOIUrl":"https://doi.org/10.60090/kar.v2i2.597.134-147","url":null,"abstract":"This research aims to describe how Indonesia capital market would react upon non-financial information Management Discusion and Analysis disclosure for 85 manufacturing company in 2018. The result of the research showed that (1) non-financial information for manufacturing companies such as Management Discussion and Analysis as part of annual report has no significant impact towards investor in Indonesia. (2) MD&A purpose for disclosing information in manufacturing company for Indonesia capital market is not functioning. (3) MD&A disclosure for manufacturing companies are not fully prepared by management. \u0000  \u0000Keywords: Management discussion and analysis, market reaction, trading volume activity","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134149070","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":"TINGKAT PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN TAX AMNESTY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI","authors":"Hartini Pop Koapaha, Ramyaruth Agnes Pantow","doi":"10.31154/kar.v2i1.565.66-79","DOIUrl":"https://doi.org/10.31154/kar.v2i1.565.66-79","url":null,"abstract":"Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan yang signifikan kinerja keuangan sebelum dan sesudah penerapan Tax Amnesty pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) diukur dengan Current Ratio, Debt to Equity Ratio, dan Return on Equity. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan. Pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh 37 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan kwartal II 2016 dan 2017 yang di ambil dari website www.idx.co.id. Penelitian ini menggunakan analisis perbedaan berpasangan atau Paired t-test, dan di dapati tidak terdapat perbedaan yang signifikan antara sebelum dan sesudah penerapan Tax Amnesty jika diukur dengan Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, dan Return on Equity. \u0000Kata Kunci: Current Ratio, Debt to Equity Ratio, Return on Equity, Tax Amnesty, Total Assets Turnover              ","PeriodicalId":307002,"journal":{"name":"Klabat Accounting Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128080608","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}