Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Arus Kas Masa Mendatang Pada Perusahaan Properti dan Real Estate di BEI

Cahyanti, Desy Ayu; Nuraina, Elva; Wijaya, Anggita Langgeng

doi:10.25273/jap.v6i1.1291

Cited by 4 publications

(3 citation statements)

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“…Dyreng et.al, (2010) megungkapkan CETR baik digunakan karena tidak adanya pengaruh dengan perubahan estimasi seperti adanya perlindungan pajak. CETR mampu menggambarkan adnya tindakan tax avoidance yang mengurangi pembayaran pajak kepada otoritas perpajakan (Cahyanti, et. al., 2017).…”

Section: Pendahuluanunclassified

Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance

Antari¹,

Setiawan²

2020

E-Jurnal Akuntansi

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The research aims to obtain empirical evidence regarding the effect of profitability, leverage, and audit committee on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The total population of 42 companies using the method of determining the sample is the method of non-probability sampling, especially purposive sampling so as to obtain a total sample of 168. Hypothesis testing is done by using multiple linear regression analysis techniques. The results showed the profitability and audit committee variable had no effect on tax avoidance. The leverage variable shows a significant positive effect on tax avoidance. Keywords: Profitability; leverage; Audit Committee; CETR.

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Section: Pendahuluanunclassified

Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance

Antari¹,

Setiawan²

2020

E-Jurnal Akuntansi

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“…Regression analysis is basically a study of the dependence of the dependent variable (dependent) with one or more independent variables (independent / explanatory variables), with the aim of estimating and / or predicting the population average or the average value of the dependent variable based on the known value of the independent variable (Cahyanti et al, 2017). The dependent variable (Y) in this study is BPR Profits, while the independent variable is Credit Distribution (X1), Deposits at Other Banks (X2).…”

Section: The Amount Of Credit Extended (X1)mentioning

confidence: 99%

The Effect of Lending and Placement of Funds in Other Banks on the Bank's Ability to Increase Profitability

Nasfi¹,

Febrianti

Asnah

et al. 2020

ijjm

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This study aims to determine and analyze the effect of lending and placement of funds in other banks on the ability of banks to increase profitability. The study was taken data from one of the XYZ micro banking institutions in West Sumatra, based on year-end financial data from 2009 to 2019. This research uses a quantitative approach. The data source used is secondary data in the form of financial statement data for micro banking institutions for 11 (eleven) years. The data analysis method uses the Ordinary Least Square (OLS) method. The results showed that partially lending had a negative and significant effect on increasing profitability, placement of funds in other banks had a negative and insignificant effect on the increase in profitability of XYZ micro banking. Simultaneously, the variable of credit distribution and placement of funds in other banks has a significant effect on the increase in profitability of the XYZ micro banking institution

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“…. Debt to Equity Ratio yakni rasio yang dipakai dengan tujuan mengetahui tingkat utang perusahaan terhadap ekuitas perusahaan yang tersedia dalam sebuah perusahaan (Cahyanti, Nuraina, & Wijaya, 2017). Isitilah lain dari Debt to Equity Ratio adalah rasio utang terhadap modal.…”

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Analisis Rasio Profitabilitas, Solvabilitas dan Likuiditas Terhadap Harga Saham Perusahaan IDX30 Di Bursa Efek Indonesia

Kelvincent

Tobing

2021

Jambi University

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This research was conducted to determine the effect of profitability, solvency and liquidity ratios on the stock price of IDX30 companies on the Indonesia Stock Exchange. The population in this study were 30 companies listed on the IDX30 index on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and the sample in this study was 15 companies. The data used in this study is secondary data in the form of financial statements. The data is obtained from the Indonesia Stock Exchange website. The results of the t-test showed that the profitability ratio (Net Profit Margin) partially had no significant effect on stock prices, the solvency ratio (Debt Equity to Ratio) partially had no effect on stock prices and the liquidity ratio (Current Ratio) partially had no effect on prices. share. The results of the f test show that profitability (Net Profit Margin), solvency (Debt Equity to Ratio) and liquidity (Current Ratio) simultaneously have no effect on stock prices. In the results of the coefficient of determination, the percentage of the independent variable on the dependent variable is 7.1% and the difference is 92.9% influenced by other factors not examined in this study.

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Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Arus Kas Masa Mendatang Pada Perusahaan Properti dan Real Estate di BEI

Cited by 4 publications

References 0 publications

Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance

Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance

The Effect of Lending and Placement of Funds in Other Banks on the Bank's Ability to Increase Profitability

Analisis Rasio Profitabilitas, Solvabilitas dan Likuiditas Terhadap Harga Saham Perusahaan IDX30 Di Bursa Efek Indonesia

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