The purpose of this research is to analyze the effect of financial technology on the financial management behavior of the millennial workforce in Padang City. This type of quantitative research with a comparative causal research design. The primary data source was obtained by distributing questionnaires using the Google form to the research sample. The research sample was determined using a purposive sampling technique of 100 respondents. Data were analyzed using a simple linear regression technique with the help of the SPSS 26 program. The results of the study revealed that Financial Technology on the Financial Management Behavior of the Padang City millennial workforce. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh financial technology terhadap financial management behavior tenaga kerja milenial Kota Padang. Jenis penelitian kuantitatif dengan desain penelitian kausal komparatif. Sumber data primer didapatkan melalui penyebaran kuesioner menggunakan google form kepada sampel penelitian. Sampel penelitian ditentukan menggunakan teknik purposive sampling sebanyak 100 responden. Data dianalisis menggunakan teknik regresi linier sederhana dengan bantuan program SPSS 26. Hasil penelitian mengungkapkan bahwa Financial Technology terhadap Financial Management Behavior tenaga kerja milenial Kota Padang.
Tax aggressiveness is an act of manipulating taxable income by companies through tax planning, both legally, namely tax advoidance, and illegally, namely tax evasion. The company's goal of carrying out tax aggressiveness is to minimize the tax burden by making it legal, illegal or both. This study aims to examine the influence of fixed asset intensity, inventory intensity, leverage, liquidity and company size on tax aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling in this study using purposive sampling method. Data analysis in this study used multiple linear regression analysis. The results showed that preparation intensity had a positive and significant effect on tax aggressiveness, while leverage had a significant negative effect on tax aggressiveness. As long as the intensity of fixed assets, liquidity and company size have no effect on tax aggressiveness.
Financial management behavior millenial workforce Kota Padang is still relatively low. The lack of ability to set aside some of his income for savings and also the low ability to make budgets and expenditures are the causes. The purpose of the study was to analyze the effect of Financial Literacy on the Financial Management Behavior of millennial workforce Padang. Type of quantitative research with causative research design. Primary data was obtained through the distribution of online questionnaires using google form to research samples. The sampling technique uses purposive sampling techniques and with the slovin formula gets a sample of 100 respondents. The data were analyzed using multiple linear regression analysis with the help of the SPSS 26 program. The results revealed that Financial Literacy has a positive and significant effect on the Financial Management Behavior of millennial workforce Padang. If someone has a high level of financial literacy, Financial Management Behavior will also be high.
This study aims to determine the effect of simultan and partial variable Return On Asset, Return On Equity, Net Profit Margin, and Gross Profit Margin.This research uses descriptive quantitative method and the source of the data in thid study was obtained through several literatures related to research, the website of the company concerned, financial statements and the Indonesia Stock Exchange (IDX).The object of this research is a Building Construction Company which is one of the Sub-Sector categories on the Indonesian stock exchange with a research population of 18 companies, only 6 companies are the research samples according to the sampling criteria.The examiner shows that simultaneously Return On asset,Return On Equity,Net Profit Margin and Gross Profit Margin have a significant effect on stock Return.With a significant value of 0,026, the Return On Asset test partially has a positive effect with a significant value of 0,022 on stock Return. Return On Equity has no positive effect with a significant value of 0,086 on stock Return. Net Profit Margin has a positive effect with a significant value of 0,031 on stock Return. Gross Profit Margin has no positive effect with a significant value of 0,512 0n stock return. The results of this study indicate that simultaneously the Return On Asset, Return On Equity, Net Profit Margin and Gross Profit Margin variables have a significant effect on stock Returns. Partially, return on Asset and Net Profit Margin have a significant effeck, while Return On Equity and Gross Profit Margin have no significant effect. For further writers, it is better to use more variables to see effect of variables on stock Returns, so that investors can be taken into consideration in making decisions.
The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure. The population used in this study is an agricultural company listed on the Indonesia Stock Exchange (IDX) for the period of 2018 to 2021. The sample selection method used in this study was purposive sampling. Based on the predetermined criteria, a total sample of 15 companies was obtained with a total of 60 firm observations. Data were analyzed using multiple regression analysis methods. Results show that biological assets intensity has a positive influence on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. However, ownership concentration, public ownership, and audit committee meetings have no effect on the biological assets disclosure of agricultural companies listed on the Indonesia Stock Exchange.
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