Browsing LP - Artikel Publikasi Nasional by Title
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Desain Perhitungan Biaya Produksi untuk Perencanaan Laba pada Komoditi Kopi Persiklus Di Desa Siponjot Humbahas
(Jurnal Manajemen dan Bisnis, 2023-02-24)Coffee is one of the important export commodities for the people of Indonesia which is able to contribute quite a large amount of foreign exchange. Siponjot Village, Lintong Nihuta District, is one of the villages that has ... -
Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty
(Jurnal Ekonomi Perjuangan (JUMPER), 2019-12)This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company's financial ... -
Pengaruh Economic Value Added dan Rasio Profitabilitas terhadap return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2017-04)Over recent years a new approach to assessing company performance has been developed, known as Economic Value Added (EVA). EVA attemps to measure to value added produced by a firm by taking into cost of capital, where ... -
Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia)
(Jurnal Riset Akuntansi Multiparadigma, 2022-12)Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini ... -
Pengaruh Layanan Account Representative terhadap Kepatuhan Wajib Pajak melalui Mediasi Kepuasan Wajib Pajak
(Insight Management Journal, 2021-09-30)The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the ... -
Pengaruh Non-Performing Loan, Loan to Deposit Ratio, dan Dana Pihak Ketiga terhadap Profitabilitas pada Perusahaan Perbankan yang terdaftar Di Bursa Efek Indonesia (2015-2019)
(Jurnal Ilmiah Maksitek, 2020-12)The purpose of this study is to analyze the influence of Non Performing Loans, Loan to Deposit Ratios and Third Party Funds on profitability in banking companies listed on the Indonesia Stock Exchange for the period ... -
Pengaruh Rasio Kredit dengan PDRB Riil Terhadap Pertumbuhan Ekonomi Perkapita Di Setiap Kabupaten Di Kawasan Danau Toba
(Jurnal Ilmiah Core IT, 2021-08)Pertumbuhan ekonomi 7 (tujuh) kabupaten di Kawasan Danau Toba (KDT) berada di bawah pertumbuhan ekonomi provinsi Sumatera Utara. Pertumbuhan ekonomi dengan perbedaan yang signifikan antar kabupaten dalam jangka panjang ... -
Pengaruh Tax Avoidance Terhadap Cost Of Debt Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2020-09)Tax avoidance merupakan upaya yang dilakuakan untuk pajak tanpa melanggar ketentuan perpajakan itu sendiri, Berbeda dengan tax evasion, yang merupakan kecurangan pajak dengan melanggar ketentuan-ketentuan pajak yang ... -
Perataan Laba dan Pengaruhnya terhadap Return Saham
(JAKPI - Jurnal Akuntansi, Keuangan, dan Perpajakan, 2017-04)This study aims to examine the influence of profitability, debt, dividend and company size factors on the company practice of income smoothing and to test whether there is a difference of stock returns between profit ... -
Persepsi Fiskus terhadap Faktor-faktor yang Mempengaruhi Independensi Auditor
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2016-04-01)Independence is an impartial mental attitude. This attitude is necessary in order for the opinion of the financial statements to be reasonable and not misleading to the reader of the report. This study analyzes the perception ... -
Profit-linked Productivity pada Pengolahan Minyak Kelapa Sawit
(Jurnal Riset Akuntansi & Keuangan, 2023-08)The palm oil industry is one of the largest providers of employment in Indonesia, amounting to 16 million workers. PT. Citra Indah Pertiwi as one of the companies engaged in the palm oil industry, of course, must strive ... -
Strategi Penetapan Harga Jual dan Perencanaan Laba pada Bisnis Rintisan Haminjon
(Jurnal Riset Akuntansi Multiparadigma, 2023-12)Haminjon is a startup operating in the fragrance industry which is currently in the validation process and is being tested in the market. Haminjon produces diffusers made from Toba incense based on customer orders. This ... -
Struktur Modal sebagai Intervening Faktor pada Determinan Harga Saham Perusahaan Sektor Otomotif di Bursa Efek Indonesia
(Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2021-10)This study aims to determine how the role of capital structure as an intervening factor on the effect of profitability on the stock prices of automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the ...