Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala



THE INFLUENCE OF CORPORATE TAX AVOIDANCE, AUDIT OPINION, COMPANY AGE, AND LEV…

WILSEN YUNGNATA

ABSTRAK Penelitian ini bertujuan untuk menemukan bukti empiris tentang faktor- faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini antara lain penghindaran pajak, opini audit, umur perusahaan, dan rasio leverage. Sampel dalam penelitian ini menggunakan 400 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014- 2017 yang diambil dengan men…

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2019
  • Baca Selengkapnya

PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF DAN KOMPENSASI EKSEKUTIF…

PUTRI MEILIA

ABSTRAK Penelitian ini menguji pengaruh financial distress, karakteristik eksekutif, dan kompensasi eksekutif terhadap tax avoidance pada Perusahaan Jakarta Islamic Indeks (JII). Sampel penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Indeks (JII) pada tahun 2011 – 2015. Sampel diambil dengan metode purposive sampling. Sampel yang digunakan sebanyak 14 perusahaan. Dengan data observasi berjumlah 70. Metode statistic …

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2017
  • Baca Selengkapnya

PENGARUH MODAL INTELEKTUAL DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN Y…

IRNE ARYANIE

PENGARUH MODAL INTELEKTUAL DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Oleh : Irne Aryanie NPM : 1609200070033 Pembimbing : 1. Dr. Islahuddin, M.Ec., Ak., CA 2. Dr. Muhammad Arfan, S.E., M.Si., Ak., CA ABSTRAK Tujuan ut…

  • Program Studi Magister Akuntansi Universitas Syiah Kuala, Banda Aceh - 2019
  • Baca Selengkapnya

THE INFLUENCE OF OWNERSHIP STRUCTURES, FINANCIAL DISTRESS, AND TAX LOSS CARRY…

Hilfi Hanifah

Tax avoidance is an interesting strategy option taken by management which aims to increase profitability through the reduction of corporate tax expense. This research has a purpose to examine the influence of ownership structures financial distress, and tax loss carry forward on tax avoidance using secondary data from financial statement of manufacturing companies listed on IDX year 2012-2014. The study type used in this study is hypothesis testing. The results of this study show that owne…

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2016
  • Baca Selengkapnya

ANALISIS EFEKTIFITAS PENGGUNAAN CADANGAN DEVISA DAN FINANCIAL DEEPENING TERHA…

Muhammad Aulia

Judul : Analisis Efektifitas Penggunaan Cadangan Devisa Dan Financial Deepening Terhadap Stabilitas Nilai Tukar Nama : Muhammad Aulia NIM : 1201101010021 Fakultas/jurusan : Ekonomi dan Bisnis/Ekonomi Pembangunan Dosen Pembimbing : Prof. Dr. Raja Masbar, M.Sc Penelitian ini bertujuan untuk menganalisis pengaruh dari variabel cadangan devisa dan financial deepening terhadap stabilitas nilai tukar, serta menganalisis efektifitas dari penggunaan cadangan devisa dan financial deepening seb…

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2016
  • Baca Selengkapnya

COMPARATIVE PERFORMANCE OF FINANCIAL MEASUREMENT, BUSINESS DEVELOPMENT AND TR…

Muhammad Khaidir

Abstract The purpose of this study is to analyze and compare the performance of Islamic and conventional banking in Indonesia during and after global financial crisis period of 2007-2014 and to find out which of the banking stream is performing better than other. For this study, sample of 6 conventional banks and 6 Islamic banks were selected. For in-depth understanding and sound comparison, key performance analysis used in this study includes measure of differences in performance of Islamic…

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2016
  • Baca Selengkapnya

PENGARUH FINANCIAL DISTRESS, LEVERAGE, KESEMPATAN BERTUMBUH, DAN PERTUMBUHAN …

AMALUL AUNI

The objectives of this research are to examine (1) the effect of financial distress, leverage, growth opportunities, and company growth simultaneously on accounting conservatism, and (2) the effect of financial distress, leverage, growth opportunities, and company growth partially on accounting conservatism. Purposive sampling method is used in this research to determine the sample. The sample of this research is manufacturing company sub-sector consumption listed in Indonesia Stock Exchang…

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2016
  • Baca Selengkapnya

PENGARUH GENDER CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL EXPERTISE CEO, GENDE…

NURLISA AFRILIANA

ABSTRACT This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay. The population in this research are the manufacturing companies listed in Indonesia Stock Exchange for period of 2015-2017. The samples in this research study using purposive sampling method, which the number of observations are 39 studies. The technique of data analysis is using mult…

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2018
  • Baca Selengkapnya

PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, DAN SET PELUANG INVESTASI TE…

NURHAIDA

PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, DAN SET PELUANG INVESTASI TERHADAP FINANCIAL LEVERAGE DAN DAMPAKNYA PADA NILAI PERUSAHAAN TERDAFTAR DI BEI TAHUN 2012-2015 Oleh: Nurhaida Nim: 1509200070015 Pembimbing: 1. Dr. Muhammad Arfan, SE., M.Si., Ak., CA. 2. Dr. Mulia Saputra, SE., M.Si., Ak., CA. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, profitabilitas, dan set peluang investasi terhadap financial leverage serta dampaknya pada nilai pe…

  • Program Studi Magister Akuntansi Universitas Syiah Kuala, Banda Aceh - 2018
  • Baca Selengkapnya

THE INFLUENCE OF FINANCIAL DETERMINANTS ON CORPORATE HEDGING OF LQ 45 INDEX C…

Juliana

The objective of this research is to show the influence of financial determinants such as leverage, liquidity and firm size either partially or simultaneously on the practice of corporate hedging. By utilizing purposive sampling techniques on the secondary data, the total of 105 sample studies were drawn from LQ 45 index companies listed on Indonesian stock exchange for the period 2015 2017. Logistic regression analysis provided by SPSS 24.0 is employed to test the hypotheses constructed with…

  • FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA, Banda Aceh - 2019
  • Baca Selengkapnya



    SERVICES DESK