ABSTRAKTujuan dari penelitian ini adalah untuk menganalisa pengaruh rasio likuiditas, solvabilitas, profitabilitas, aktivitas, pertumbuhan terhadap terjadinya financil distress pada perusahaan manufaktur periode 2014-2016. Teknik analisis datanya meggunakan PLS (Partial Least Square) yang bertujuan untuk memprediksi besar pengaruh Current Ratio, Debt to Asset Ratio (DAR), Debt to Equity Ratio, ROA, ROE, NPM, Receviable Turn Over, Growth Ratio terhadap financial distress yang dilihat dari nilai EPS bernilai negatif 2 tahun berturut-turut. Hasil dari uji hipotesis bahwa rasio Likuiditas menunjukkan positive tidak signifikan terhadap terjadinya financial distress sedangkan rasio solvabilitas dan rasio pertumbuhan menunjukan positive signifikan kemudian rasio aktivitas dan profitabilitas menunjukkan bahwa negative signifikan terhadap financial distress. Dilihat dari nilai R-Square kontribusi pengaruh likuiditas, solvabilitas, profitabilitas, aktivitas, pertumbuhan terhadap financial distress sebesar 48,9 %. ABSTRACTThe purpose of this study was to analyze the effect of liquidity ratio, solvency, profitability, activity, growth on the occurrence of financil distress in manufacturing companies for the period 2014-2016. The data analysis technique uses PLS (Partial Least Square) which aims to predict the influence of Current Ratio, Debt to Asset Ratio (DAR), Debt to Equity Ratio, ROA, ROE, NPM, Receivable Turn Over, Growth Ratio to financial distress seen from EPS value is negative 2 years in a row. The results of the hypothesis testing that the Liquidity ratio shows no significant positive to the occurrence of financial distress while the solvency ratio and growth ratio show a significant positive then the activity and profitability ratios show that the negative is significant to financial distress. from the value of R-Square the contribution of the effect of liquidity, solvency, profitability, activity, growth on financial distress is 48.9%.
Pengujian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak penghasilan badan secara parsial dan simultan. Penelitian ini terdiri dari satu variabel dependen yaitu penerimaan pajak penghasilan badan dan tiga variabel independen yaitu kepatuhan wajib pajak, pemeriksaan pajak, dan penagihan pajak. Sampel dalam penelitian ini adalah seluruh populasi penelitian yaitu wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak Pratama Balikpapan pada tahun 2013 sampai dengan 2016. Teknik analisis data yang digunakan adalah metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Pemeriksaan Pajak dengan nilai t hitung 2,952 dengan taraf signifikansi sebesar 0,005 dan Penagihan Pajak dengan nilai t hitung 3,404 dengan taraf signifikansi sebesar 0,001 berpengaruh terhadap penerimaan pajak penghasilan badan. Sedangkan, Kepatuhan Wajib Pajak dengan nilai t hitung 0,248 dengan taraf signifikansi sebesar 0,805 tidak berpengaruh terhadap Penerimaan Pajak Penghasilan Badan. Namun, Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Penagihan Pajak dengan nilai F hitung 17,100 berpengaruh terhadap penerimaan pajak penghasilan badan secara simultan. Kata Kunci : Kepatuhan wajib pajak, Pemeriksaan pajak, Penagihan pajak, Penerimaan pajak penghasilan badan.
The manufacturing company is a company of processing raw materials into products sold into the market. Managers as managers of the company more knowing internal information and prospects of the company in the future than the owners (shareholders). As a Manager, the manager shall be obliged to provide a signal about the condition of the company to the owner. The given signal can be done through the disclosure of accounting information such as financial statements. Basic financial statements provide a lot of information required users to make economic decisions. This research was conducted using a sample of annual reports on the Indonesia stock exchange from the year 2014 to 2016, because the company was pretty much done regression techniques cross section by meeting some of the criteria which may be taken as sample. Sample from a population of 30 companies that meet the criteria of a sample with the limitations of Partial Least Square (PLS). Partial Least Squares is a factor indeterminacy analysis method which is powerful because it doesn't assume the data is to be with a certain scale and the measurement of the amount of the sample is small. Research results can be concluded that Investment decision, capital structure, free cash flow and earning management effect significantly to Corporate Social Responsibility (CSR) Disclosure on companies listed in Indonesia Stock Exchange (IDX). Investment decision and capital structure no effect on financial performance significantly to companies listed in IDX. Free cash flow and earning management effect significantly to financial performance in company listed in IDX. Investment decision do not affect significantly to the value of the firm at companies listed in IDX. Capital structure, free cash flow and earning management effect significantly to the value of companies listed in IDX. CSR Disclosure effect significantly to financial performance and value of the firm listed in IDX. CSR Disclosure and financial performance effect significantly to the value of the firm at companies listed in IDX.Keywords: investment decisions, capital structure, earning management, free cash flow CSR Disclosure, financial performance and value of the firm.
The population in this study were 30 sharia stock companies listed on the Jakarta Islamic Index in the period 2013 to 2017. The research sample of 16 companies were selected using a purposive sampling method with certain criteria. This type of research is quantitative research, with research data obtained from the IDX website (Indonesia stock exchange) and data testing techniques using PLS test equipment. The results showed that 1) asset structure has no significant effect on financial risk management, 2) asset structure has a significant effect on profitability performance, 3) asset structure has a significant effect on going concern 4) asset structure has a significant effect on the value of the firm 5) capital structure has significant effect on financial risk management 6) capital structure has a significant effect on profitability performance, 7) capital structure has a significant effect on going concern, 8) capital structure has no significant effect on the value of the firm, 9) macroeconomic has a significant effect on financial risk management, 10) Macroeconomic has a significant effect on profitability performance, 11) Macroeconomic has a significant effect on going concern, 12) Macroeconomic has a significant effect on the value of the firm, 13) Financial risk management has a significant effect on the value of the firm, 14) Financial Risk Ma Management has a significant effect on profitability performance, 15) Profitability performance has a significant effect on going concern, 16) Profitability performance has a significant effect on the value of the firm, 17) Going concern has a significant effect on the value of the firm 18) GCG moderates going concern has a significant effect on value of the firm 19) GCG moderates the profitability performance significantly influences the value of the firm 20) GCG moderates the financial risk management does not significantly influence the value of the firm, and at last,21) GCG significantly influences the value of the firm. Keywords: asset structure, capital structure, macroeconomic, financial risk management, profitability performance, going concern, GCG, value of the firm
<p>The purpose of this study was to analyze financial ratios which included liquidity ratios, activity ratios, leverage ratios and profitability ratios to assess the financial performance of three type C hospitals managed by PT Nusantara Sebelas Medika. Data analyzed by Partial Least Square (PLS). The results in this study showed that Liquidity has insignificant effect on Leverage and cash flow. Activity also has insignificant effect on Leverage. Growth has insignificant on Cash Flow. Instead, growth was significant on leverage. Liquidity, activity and growth also have significant effect on profitability performance and support with positive influence direction in this study. Finally, leverage and cash flow have significant effect on profitability performance.</p><p><strong>Keywords:</strong> liquidity ratio, financial leverage, activity ratio, profitability ratio, financial performance.</p><p><em>Tujuan penelitian ini adalah menganalisis rasio keuangan yang meliputi rasio likuiditas, rasio aktivitas, rasio leverage dan rasio profitabilitas untuk menilai kinerja keuangan tiga rumah sakit tipe C yang dikelola oleh PT Nusantara Sebelas Medik. Data dianalisis dengan menggunakan Partial Least Square (PLS). Hasil dalam penelitian ini menunjukkan bahwa likuiditas tidak berpengaruh signifikan terhadap leverage dan cash flow. Aktivitas tidak berpengaruh signifikan terhadap leverage dan pertumbuhan juga tidak berpengaruh signifikan terhadap cash flow, sedangkan pertumbuhan berpengaruh signifikan terhadap leverage. Likuiditas, aktivitas, dan pertumbuhan terbukti berpengaruh signifikan terhadap kinerja profitabilitas dan mendapatkan dukungan dengan arah pengaruh yang positif di dalam penelitian ini. Leverage</em><em>, </em><em>cash flo</em><em>w</em><em> berpengaruh signifikan terhadap kinerja profitabilitas. </em><em></em></p><p><strong><em>Kata Kunci:</em></strong><em> rasio likuiditas, leverage, rasio aktivitas, rasio profitabilitas, kinerja keuangan.</em></p>
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