Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen最新文献

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK 纳税人对税收合规程度的影响

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Pub Date : 2020-05-28 DOI: 10.37577/ekonam.v2i1.202

Vania Rakhmadhani

引用次数: 1

Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan Dan Tingkat Suku Bunga Terhadap Kondisi Financial Distress Pada 12 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Periode 2012-2018) 流动性、盈利能力、杠杆、公司规模和利率对印尼证券交易所12家制造公司财务压力的影响(2017 -2018年期间)

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Pub Date : 2020-03-23 DOI: 10.37577/ekonam.v1i2.214

Yoyo Sudaryo, Dyah Purnamasari, Nunung Ayu Sofiati, Ana Hadiana

{"title":"Pengaruh Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan Dan Tingkat Suku Bunga Terhadap Kondisi Financial Distress Pada 12 Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Periode 2012-2018)","authors":"Yoyo Sudaryo, Dyah Purnamasari, Nunung Ayu Sofiati, Ana Hadiana","doi":"10.37577/ekonam.v1i2.214","DOIUrl":"https://doi.org/10.37577/ekonam.v1i2.214","url":null,"abstract":"ABSTRACT: Financial distress is a condition in which the company's financial condition is in an unhealthy state, but has not yet experienced bankruptcy. In Indonesia, several manufacturing companies experience financial instability, manufacturing profits tend to fluctuate, and some companies even experience negative operating income in 2010-2016. Financial distress has a great influence where not only the company will suffer losses but also the stakeholders. One way to predict financial distress is by analyzing financial ratios. This study aims to analyze the effect of liquidity, profitability, leverage, company size and interest rates on financial distress. This study uses quantitative research methods that have the characteristics associated with numerical and objective. The independent variables in this study are Liquidity (X1), Profitability (X2), Leverage (X3), Company Size (X4), and Interest Rate (X5) and the dependent variable in this study is Financial Distress (Y). The scale used is the ratio and nominal scale. The results of research and discussion show that in partial testing (t test), obtained from the tcount for Liquidity (CR) of 4.324 and the tcount for Profitability (ROA) of 2.441 is greater than the table of 1.989. And the tcount for Company Size is -4,059 smaller than the table value of -1,989. As for the variable Leverage (DAR) and Interest Rates, it has no effect on Financial Distress. The assessment is obtained from the tcount for Leverage (DAR) of -0.350 and the tcount for the Interest Rate of 1.080 is smaller than the table of 1.989. Whereas in simultaneous testing (F test) Liquidity (CR), Profitability (ROA), Leverage (DAR), Company Size and Interest Rates simultaneously affect the Financial Distress. The coefficient of determination obtained by 48.8%, while the remaining 51.2% is influenced by other factors that are ignored by the authors in this study.","PeriodicalId":353823,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122222474","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 CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT BANK MANDIRI PERIODE 2010-2017

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Pub Date : 2019-04-04 DOI: 10.37577/ekonam.v1i1.99

Ardinal Djalil

{"title":"PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT BANK MANDIRI PERIODE 2010-2017","authors":"Ardinal Djalil","doi":"10.37577/ekonam.v1i1.99","DOIUrl":"https://doi.org/10.37577/ekonam.v1i1.99","url":null,"abstract":"Masalah keuangan merupakan salah satu masalah yang sangat vital bagi bank dalam perkembangan bisnis suatu perusahaan. Salah satu tujuan utama didirikannya perusahaan adalah untuk memperoleh keuntungan (Profit) yang maksimal, sehingga kinerja keuangan merupakan hal yang penting bagi setiap perusahaan didalam persaingan bisnis untuk mempertahankan perusahaannya dalam memperoleh keuntungan. Penelitian ini bertujuan untuk mengetahui Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Profitabilitas Return on Asset (ROA) Pada PT Bank Mandiri Periode 2010-2017. Jenis penelitian yang akan digunakan dalam penelitian ini adalah metode penelitian deskriptif dan verifikatif. Hasil penelitian ini menunjukan bahwa (1) Nilai rata-rata CAR sebesar 16,38% (2) Nilai rata-rata NPL sebesar 2,28% (3) Nilai rata-rata LDR sebesar 76,47% (4) Nilai rata-rata BOPO sebesar 68,28% (5) Nilai ROA sebesar 3,23% (6) CAR (X1) berpengaruh tidak signifikan terhadap ROA (Y) sebesar 4,2% (7) NPL (X2) berpengaruh tidak signifikan terhadap ROA (Y) sebesar 1,4% (8) LDR (X3) berpengaruh tidak signifikan terhadap ROA (Y) sebesar 2,91% (9) BOPO (X4) berpengaruh tidak signifikan terhadap ROA (Y) sebesar 9,3% (10) antara CAR (X1), NPL (X2), LDR (X3), BOPO (X4) secara bersama-sama (simultan) memberikan pengaruh signifikan terhadap ROA (Y) PT Bank Mandri periode 2010-2017.","PeriodicalId":353823,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115081819","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 RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN INVESMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Pub Date : 2019-04-04 DOI: 10.37577/ekonam.v1i1.100

Yoyo Sudaryo, D. Purnamasari

{"title":"PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN INVESMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017","authors":"Yoyo Sudaryo, D. Purnamasari","doi":"10.37577/ekonam.v1i1.100","DOIUrl":"https://doi.org/10.37577/ekonam.v1i1.100","url":null,"abstract":"Nilai perusahaan menggambarkan seberapa baik atau buruk manajemen mengelola kekayaannya. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA), Debt to equity ratio (DER) dan Investment Opportunity Set (IOS) terhadap Nilai Perusahaan. Metode yang di gunakan adalah metode deskriptif dan verifikatif. Teknik pengumpulan data didapat melalui download pada idx.ac.id dan beberapa buku referensi. Teknik analisis data yang di gunakan untuk menjawab rumusan masalah ROA, DER dan IOS dan Nilai Perusahaan menggunakan analisis deskriptif dan analisis korelasi (R). Hasil penelitian ini menyatakan bahwa (1) ROA rata-rata sebesar 18,6%. (2) DER rata-rata sebesar 48%. (3) IOS rata-rata sebesar 163%. (4) Nilai Perusahaan rata-rata sebesar 176%. (5) ROA berpengaruh positif dan signifikan terhadap Nilai Perusahaan dengan nilai korelasi sebesar 0,311. (6) DER berpengaruh negatif dan signifikan terhadap Nilai Perusahaan dengan nilai korelasi sebesar -0,286. (7) IOS berpengaruh positif dan signifikan terhadap Nilai Perusahaan dengan nilai korelasi sebesar 0,194. (8) ROA, DER dan IOS dengan Nilai Perusahaan berpengaruh positif dan signifikan dengan nilai korelasi sebesar 0,192. \u0000 ","PeriodicalId":353823,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129015392","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 KEBIJAKAN PROMOSI JABATAN DAN ROTASI PEKERJAAN TERHADAP KINERJA KARYAWAN PEMKOT BANDUNG 晋升政策和就业轮转对万隆绩效的影响

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Pub Date : 2019-04-04 DOI: 10.37577/ekonam.v1i1.101

Asep Suparno

引用次数: 1

PERAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS PADA PT INTI (PERSERO) BANDUNG 审计对PT core (PERSERO)内部收入控制的作用

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Pub Date : 2019-04-04 DOI: 10.37577/ekonam.v1i1.103

Dedi Karmana

引用次数: 0

STRATEGI PENGEMBANGAN KUALITAS PELAYANAN UNTUK MEMENUHI KEINGINAN KONSUMEN PADA BENGKEL WIJAYA TOYOTA 服务质量发展策略，以满足客户的愿望，为WIJAYA丰田工作坊

Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Pub Date : 2019-04-04 DOI: 10.37577/ekonam.v1i1.102

Anggit Suryopratomo

{"title":"STRATEGI PENGEMBANGAN KUALITAS PELAYANAN UNTUK MEMENUHI KEINGINAN KONSUMEN PADA BENGKEL WIJAYA TOYOTA","authors":"Anggit Suryopratomo","doi":"10.37577/ekonam.v1i1.102","DOIUrl":"https://doi.org/10.37577/ekonam.v1i1.102","url":null,"abstract":"This study addresses the complex problems in taking a decision to achieve corporate objectives, to improve the quality of consumer care services, as well as care services in accordance with the wishes of the customer in Workshop Wijaya Toyota (PT Wijaya Motor Lestari) in partnership with PT Astra International Tbk. This research is descriptive, assigning a sample of 100 customers. Data were processed in the qualitative methods using Quality Function Deployment and the result was displayed in a matrix House of Quality. The results show that strategies the workshop Wijaya Toyota applies to improving the quality of services are: the waiting room and toilet cleanliness, promoting warranty repair workshop, ensuring the accuracy of completion time of maintenance, speed of completion of the work, maintenance appropriate to their complaints, garage attendant explanation of maintenance, stock availability of original spare parts, direct workshop personnel explanation at the time of submission, garage attendant explanation upon delivery, transparent overall cost to be paid, reasonableness price of original parts, friendliness and courtesy officer spare parts, and workshop personnel direct contact. ","PeriodicalId":353823,"journal":{"name":"Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114316950","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