The purpose of this study was to examine the effect of Size, Age, Profitability, Leverage, Sales Growth on Tax Avoidance. The population which is the object of this research is the basic and chemical industry sectors listed on Indonesia Stock Exchange (BEI) in 2012 - 2016. The total population of 68 companies, this study obtained by purposive sampling technique which then resulted in 32 research samples for further investigation. The analysis technique used is logistic regression analysis. Based on data analysis and discussion can be concluded that Size, Age, Profitability, Leverage, and Sales Growth has no effect on Tax Avoidance. This means that the government succeeded in conducting Tax Amnesty program which has the impact of the company will not do Tax Avoidance
This research is conducting an empirical test on the effect of capital structure, liquidity, asset structure and asset turnover on the financial performance of consumption industry sector companies in the Indonesia Stock Exchange in 2016-2018. The difference with previous research lies in the use of independent variables, the number of samples used and the study period. This research is quantitative research. The analytic method in this research is multiple linear regression analysis. The results of the t-test hypothesis show that the capital structure variable debt to equity ratio (DER), liquidity current ratio (CR), and asset turnover (TATO) have a significant effect on financial performance (return on assets).
Tujuan penelitian ini adalah untuk menganalisis pengaruh Earning Per Share, Debt to Equity Ratio, Current Ratio terhadap Profitabilitas (ROA) perusahaan sub-sektor barang konsumsi di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini adalah 55 sampel dari perusahaan sub-sektor barang konsumsi pada tahun 2013-2017 yang telah dipilih dengan metode puposive sampling. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 24.0. Hasil penelitian menunjukkan bahwa secara serempek (Uji F) variabel Earning Per Share (EPS), Debt To Equity Ratio (DER) dan Current Ratio (CR) secara simultan atau bersama mempunyai pengaruh yang signifikan terhadap Profitabilitas (ROA). Secara parsial (Uji t) Earning Per Share dan Current Ratio berpengaruh positif dan signifikan terhadap Profitabilitas (ROA), sedangkan Debt To Equity Ratio tidak berpengaruh terhadap Profitabilitas (ROA).
Kata kunci : Laba Per Saham, Rasio Hutang, Rasio Lancar dan Profitabilitas (ROA).
<em>In order to create maximum company performance, the company must pay close attention to the performance conditions of the company by pressing management to obtain optimal results. This study aims to examine the influence of independent commissioners (X1), audit committees (X2), managerial ownership (X3), board of directors (X4) on company performance (Y). Using the method of multiple linear regression analysis. Sampling with purposive sampling obtained 135 research samples from 27 companies at the Go-Public Bank on the Stock Exchange in 2014-2018. This type of research includes quantitative data. It was found that the independent board of commissioners, audit committee and managerial ownership had no effect on the company's performance. Only the board of directors can influence the company's performance.</em><br /><em>Keywords: Corporate Governance, Company Performance</em>
Comfort of the train passengers is the main priority of modern mass rapid transit (MRT) management. Objective of this paper is to investigate the thermal comfort of the elevated MRT station in tropical climate. The first step of this study was to conduct literature review on human thermal comfort, environment ergonomics, computational fluid dynamic (CFD), computational aeroacoustics (CAA), and predicted mean vote (PMV). Air quality in elevated MRT station was measured based on several parameters: relative humidity, wind speed, temperature, and wind direction. A 3D model of MRT designed was used to describe existing condition prior to simulations with CFD and CAA softwares. Predicted mean vote is arranged based on the value of metabolism, wind speed, ambient temperature, mean radiant temperature, amount of insulation from clothing, and relative humidity. Whereas predicted percentage of dissatisfi ed (PPD) can be derived from PMV calculations. The analysis shows that the average PMV of existing condition for elevated outdoor MRT station is 3.6 (extremely hot) with PPD is 100% (all passengers felt discomfort). Some recommendations to reduce heat stress were addressed such as: adding plant, changing materials of the MRT station, and change the design of the elevated MRT station. Modifying open elevated MRT station into indoor elevated MRT station with installing six units of AC (2pk, ±23°C) can improve air quality and maintain the thermal comfort scale of PMV to be –0.04 (comfort) with PPD of < 8%. Based on the analysis, it can be concluded that the most suitable design for elevated MRT station in tropical climate (hot and humid) is indoor MRT station with pay attention to both direct and indirect heat exposure that hit the station.
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