The aim of the study is to assess the positive relation between expected return of asset or portofolio with its consumption beta, using capital asset pricing model (CAPM) (Breden, 1979) in Indonesia Stock Exchange market. Hypothesis testing in this research utilizing two-step econometric models: first pass regression and second pass regression. Based on the test, there is no linear and positive…
Based on problems related to the many violations on Zebra Cross, researchers are aiming to make research on zebra cross detection system on traffic light using Raspberry Pi based digital image processing with Use the Open CV Library and the contour area and substraction background methods as zebra cross-shape detectors and detect object violators. In this study managed to obtain detection data …
The Effect of Capital Structure and Profitability on Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019 Period. This study aims to determine the results obtained from the effect of capital structure and profitability on firm value either partially or simultaneously. The capital structure variable is represented by the Debt to Equity Ratio (DER), the Profitabi…
Indonesia is a country that is trying to carry out national development. Taxes are seen as a very important part of state revenue. When compared with state revenue from the oil and gas sector, the government is making more efforts to make taxes as a reliable source of state revenue. For this reason, the government, through the tax directorate general, strives to continuously increase state reve…
This study aims to determine the effect of capital structure, profitability, and company size on firm value. Previous studies of company value have shown different results. Therefore, other research needs to be done to reexamine theories about company value. The population of this study were 10 manufacturing companies in the food and beverage sector. The sampling method used was purposive samp…
This study purpous to examine the effect of the fraud triangle theory in detecting fraudulent financial statements. The variables used are financial stability pressure which is proxied by ACHANGE, external pressure which is proxied by LEVERAGE, financial targets which are proxied by ROA, effective monitoring proxied by BDOUT and change of Public Accounting Firm. The population in this study are…
Along with technological developments, of course it brings many changes in various aspects, one of which is in the economic field. The purpose of this study is to determine the effect of capital structure, profitability and company size on the value of companies on the Indonesian Stock Exchange for the 2017-2018 period. The population of this research is companies that are listed in LQ-45 on th…
The purpose of this study is to determine the effect of profitability, capital intensity, and inventory intensity on the effective tax rate of LQ45 companies listed on the Indonesian Stock Exchange for the 2017-2018 period. The research method used purposive sampling with a total of 29 companies. The method of analysis of this research is using multiple linear regression. The results of this st…
This research is based on the importance of land and building tax for state revenue. By looking at the size of the realization of the Land and Building Tax in an area, we can measure the level of effectiveness. As the aim of this research is to analyze and find out the effectiveness of the Collection of Land and Building Taxes conducted by the Malang City Revenue Service. To achieve the object…