Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

Pengaruh Return On Asset, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Real Estate Dan Property Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2019-2023

Aris Setiyo Adi — 2025-01-22

This research aims to empirically test the influence of Return on Assets, Leverage, and Company Size on Tax Avoidance in Real Estate and Property companies listed on the Indonesia Stock Exchange (2019-2023). This research includes quantitative research. The data used in this research is in the form of annual financial reports for real estate and property listed on the Indonesia Stock Exchange 2018-2022. The population in this study was 92 companies. The sample that meets the criteria is 17 companies. The number of observation samples was 85 data obtained using purposive sampling techniques. The analysis technique used is multiple linear regression using SPSS version 29. The results of the research show that the variable Return On Assets partially has a significant effect on company value with a significance value of 0.001, the Leverage variable partially has no significant effect on company value with a significance value. amounting to 0.108, and the Company Size variable partially has no significant effect on company value with a significance value of 0.617. The research results show that the variables Return On Assets, Leverage and Company Size simultaneously have a significant effect on Tax Avoidance with a significance value of 0.001.

PENGARUH FASILITAS DAN HARGA TERHADAP KEPUTUSAN PEMESANAN KAMAR MELALUI SITUS TRAVELOKA DI HOTEL REDLINK PERIODE 2023

Helprida Simamora — 2025-01-22

This research is motivated by the growth and development of companies engaged in providing services such as hotels in the city of Batam, the development of the hotel and tourism business in the city of Batam itself can be said to have experienced quite a significant increase. This of course has a big influence on the number of visitors staying at the hotel. Hospitality service providers must prepare the best strategy to attract consumers both from the facilities, quality of service and prices provided. There are many easy ways to make hotel reservations, one of the conveniences is by using an online application which can be accessed anytime and anywhere; therefore, researchers are very interested in choosing one of the companies that provides online services, namely the TRAVELOKA application. Redlink Hotel is a service provider company that has quite a lot of interest both from direct bookings and bookings via online sites because of its very strategic location. Researchers use Redlink Hotel to complete data and assessments from the public or guests who use the Traveloka online application. And in more depth to find out how the price and facilities provided by the hotel are affected when guests use the online application. The population of this study were guests from the Redlink hotel who used the Traveloka site to stay at the Redlink hotel, with a sample of 170 respondents taken by sampling. The data collection technique in this research uses the questionnaire method. Data processed using SPSS V20 program.

PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017-2021

Pratiwi Pratiwi — 2025-01-22

This study aims to determine (1) the effect of operating cash flow on stock returns, (2) the investment cash flow on stock returns, (3) the cash flow of funding on stock returns, (4) accounting profit on stock returns, (5) simultaneous effect of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2017 period -2021. The method used in this study is a quantitative method. The test results are multiple linear regression equations Y = -13.741 + 0.008 X₁ + 0.004 X₂ + 0.077 X₃ - 0.016 X₄ + e, partially operating cash flow has a positive significance with a t value of 2.201 and a significance value of 0.030. Investment cash flow has a significant positive effect with a t value of 3.063 and a significance value of 0.003, funding cash flow has a positive and insignificant effect with a t value of 0.683 and a significance value of 0.390, accounting profit has a negative effect with a t-count value of -3.009 and a significance value of 0.003. Simultaneously operating cash flow, investment cash flow, funding cash flow and accounting profit affect stock returns with a value of 0.001. The Adjusted R Square value of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns is 9.1% while 90.9% is influenced by other variables not discussed in this study.

ANALISIS KEBIJAKAN, RETRIBUSI, DAN PELAYANAN PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

Rizky Dino Febrian — 2025-01-22

With the increasing number of motorized vehicles from year to year in Batam City, parking areas are certainly a concern for the Batam City Government. The arrangement of the parking area will result in a levy that can be collected from the use of the parking area. This levy will increase the PAD of Batam City, but from the implementation of the policy based on the Batam Mayor Regulation Number 52 of 2018 concerning the implementation instructions for the Batam City Regional Regulation Number 3 of 2018 concerning the implementation and retribution of parking has not been optimal in achieving targets and realization. The purpose of this study is how the implementation of the parking management system is based on the evaluation of the Batam Mayor Number 52 of 2018. The data collection technique is carried out by triangulation, the technical data analysis is data reduction, data presentation and drawing conclusions. The results of the study obtained are that the Batam City government's policy in increasing PAD has not been optimal, the obstacles are: the absence of a public satisfaction survey index to measure the extent to which the parking policy has been achieved in Batam City, the issue of Human Resources that need coaching and training. The solution is that there needs to be a change in the Draft Regional Regulation on parking with the aim of changing parking rates, changing the parking management system and improving service facilitie

PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, DEBT TO EQUITY RATIO TERHADAP FINANCIAL DISTRESS DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI PERIODE 2019-2023

Muhammad Shauki Zikri — 2025-01-22

Abstract

The purpose of this study is to analyze the effect of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, and Return On Asset on Financial Distress. This study is also analyze the moderates effect of Return On Asset to the relation of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio to Financial Distress in retail companies listed on the IDX for the period 2019-2023. The data analysis method of this study uses a quantitative approach and uses statistical analysis, hypothesis testing, and model analysis. SmartPLS is used as software in data processing. The research findings indicate that there is no significant effect between Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return On Asset on Financial Distress. and Return On Asset does not significantly moderate the effect of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio on Financial Distress in Retail Companies Listed on the IDX for the period 2019-2023. For further researchers, it is better to use other methods in predicting corporate bankruptcy so that more accurate significant differences can be known in testing the effect of financial performance on corporate bankruptcy. In addition, it is also recommended for further researchers to add proxies of liquidity, leverage and profitability so that they can represent the financial ratios.