The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration, company size, type of public accounting firm, and profitability. The purpose of this study is to examine and analyze the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Biological Asset Disclosure. This research is a type of quantitative research and the data source used is secondary data in the form of annual financial statements of agricultural companies for the period of 2016 to 2018. The data analysis technique used is descriptive statistics and regression analysis. Based on the results of research and data analysis shows that biological asset intensity does not affect disclosure of biological assets; concentration of ownership does not affect disclosure of biological asset; profitability does not affect disclosure of biological asset.
Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, tingkat pendidikan, prosedur kredit, dan tingkat suku bunga terhadap keputusan kredit pada UMKM di masa pandemic covid-19. Teknik pengambilan sampel menggunakan convenience sampling dengan jumlah sampel sebanyak 100 pelaku UMKM di Kabupaten Banyumas. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) literasi keuangan berpengaruh positif dan signifikan terhadap keputusan kredit pada UMKM; (2) tingkat pendidikan tidak berpengaruh terhadap keputusan kredit pada UMKM; (3) prosedur kredit berpengaruh positif dan signifikan terhadap keputusan kredit pada UMKM; (4) tingkat suku bunga tidak berpengaruh terhadap keputusan kredit pada UMKM . Implikasi dari penelitian adalah pemahaman mengenai literasi keuangan sangat membantu pelaku UMKM dalam menentukan keputusan kredit. Literasi keuangan yang baik akan mempengaruhi cara berpikir seseorang terhadap keadaan keuangan serta mempengaruhi seseorang dalam pengambilan keputusan yang strategis dan pengelolaan keuangan yang baik. Kemudahan prosedur kredit yang mudah akan mendorong pelaku UMKM mengambil keputusan kredit. Pelaku usaha cenderung menyukai prosedur kredit yang cepat, mudah, dan sederhana.Kata Kunci: Literasi keuangan, tingkat pendidikan, prosedur kredit, tingkat suku bunga, keputusan kredit pada UMKM
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