This study aims to determine the effect of profitability (ROA), leverage (DER) and liquidity (CR) on corporate value (PBV) in food and beverage manufacturing companies listed on the Jakarta Stock Exchange. Research Methodology research uses the data panel regression analysis method with the model used is fixed effect. The results of the F test show that profitability (ROA), leverage (DER), and liquidity (CR) adequately explain the influence on firm value (PBV). Result of research show that profitability (ROA) and leverage (DER) have significant effect to company value variable (PBV) while variable of liquidity (CR) has no significant effect to company value variable (PBV). The results of Determination Coefficient Test showed that the proportion influence of profitability, leverage and liquidity to company value was 86%. While the rest of 14% influenced by other variables.
The purpose of this research was to analyzed the influence of premium income, underwriting and investment returns on profits towards joint venture general insurance companies in Indonesia. The samples that were used was 8 joint venture general insurance companies with a purposive sampling technique, including: PT ACE Jaya Proteksi, PT Allianz Utama Indonesia's Insurance, PT AIG Insurance Indonesia, PT Mandiri Insurance AXA General Insurance, PT Asuransi MSIG Indonesia, PT Asuransi Sompo Japan Nipponkoa Indonesia, PT Asuransi Tokio Marine Indonesia and PT Asuransi QBE Pool Indonesia. The data used in this research were obtained from the 2011-2016 Indonesian insurance report. And The analysis technique which used in this research is panel data regression. The results of the research were using the fixed effect model found that premium income and underwriting results had a significant positive influences towards the profits of joint venture general insurance companies in Indonesia, while investment results showed no any effection towards its.
The main purpose of this research is to investigate a tax compliance model in which taxpayers' planned behavior mediates their intention to pay taxes, in order to provide strategic policy recommendations to the government and strengthen the implementation of the self-assessment system in Indonesia. The population used in this research comprised those taxpayers who reported their annual tax returns in Jakarta and West Java in the 2021 fiscal year. A sample of 229 respondents was selected using a purposive sampling method. The data were processed using Lisrel 8.80. This research combines quantitative and qualitative methods (mixed-method) and supplements the sample data with information gained from in-depth interviews and focus group discussions with relevant departments at the Directorate General of Taxes of the Republic of Indonesia as well as various experts in their fields, thereby strengthening the justification of the research results. The results show that taxpayers’ planned behavior has no direct effect on tax compliance, though it does mediate the intention to pay taxes. Taxpayers’ planned behavior thus affects tax compliance via the intention to pay taxes. Thus it is recommended that the government fosters taxpayers' intention to pay taxes through socialization, education, and continuous law enforcement to create a sense of justice in the community.
ABSTRAK Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari sertifikasi halal, harga dan brand ambassador terhadap keputusan pembelian produk skincare Wardah di Jakarta. Teknik sampling yang digunakan dalam penelitian ini adalah non probability sampling dengan pengambilan sampel accidental sampling sebanyak 100 responden. Metode analisis data yang digunakan dalam penelitian ini adalah uji parameter regresi dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa ada pengaruh harga dan brand ambassador terhadap keputusan pembelian produk skincare Wardah di Jakarta namun sertifikasi halal tidak berpengaruh terhadap keputusan pembelian produk skincare Wardah di Jakarta. Rekomendasi penulis untuk penlitian selanjutnya diharapkan mampu menambah jumlah sampel penelitian dan mengembangkan variabel independen selain sertifikasi halal, harga dan brand ambassador. Kata kunci : sertifikasi halal, harga, brand ambassador, Wardah, keputusan pembelian.
This research has purposes to learn further about the impact of reinsurance rates, loan interest and fee-based income towards premium rates on credit life insurance. The unit of analysis was 50 credit life insurance policy holders at PT Indosurya Life throughout 2018. The independent variables that used in this research are reinsurance rates, loan interest and fee based income. While the dependent variable is premium rate on credit life insurance. The sample collected method was taken by saturated sampling. Researchers took the entire population as a sample where the number of samples used were 50 policy holders from credit life insurance which used premium rates and types of effective loan interest for 40 years of age with 5 years of insurance period. The analytical method used was multiple regression analysis and hypothesis test which is done by t-test. And according to the rdata analysis result, loan interest and fee-based income had a positive and significant affect towards credit life insurance's premium rates. Meanwhile, the reinsurance rate variable did not related to credit life insurance's premium rate. It is very recommended to PT Indosurya Life to increase the premium rate on its credit life insurance, so that will increase its Fee Based Income aswell.
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