The purpose of this study is to determine whether there is an effect of sales on the current ratio, quick ratio and cash ratio of the company's liquidity at PT. Cahaya Prima Sentosa. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial reports of PT. Cahaya Prima Sentosa 2012-2016. Testing the hypothesis in this study using simple linear regression with t test and F test. Based on the results of research that has been done: That sales volume has a strong effect on Current Ratio, which means that sales have a strong effect on Current Ratio, Hypothesis testing using correlation analysis shows that sales volume has a strong effect on liquidity and Hypothesis testing using correlation analysis results show that sales have a strong effect on liquidity.
Penelitian ini bertujuan untuk menguji pengaruh e-spt dan e-filling terhadap kepatuhan wajib pajak orang pribadi dengan pemahaman internet sebagai moderasi. Penelitian ini difokuskan pada wajib pajak orang pribadi yang terdaftar di Univertas Teknologi Muhammadiyah Jakarta periode 2020. Jumlah responden sebanyak 114 sampel penelitian.Teknik analisis data mengunakan regresi linier berganda. Hasil analisis menunjukkan bahwa e-spt dan e-filling berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi. Pemahaman internet berpengaruh positif namun tidak signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan pemahaman internet tidak memoderasi e-spt dan e-filling terhadap kepatuhan wajib pajak orang pribadi.
The purpose of this study is to determine whether there is an influence of current ratio, profit margin, return on assets to company profits at PT. Dharma Satya Nusantara. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial statements of PT. Dharma Satya Nusantara in 2013-2016. Testing the hypothesis in this study using multiple linear regression. T test results indicate that Current Ratio and Profit Margin have no significant effect on earnings, while Return On Assets significantly influence earnings. The results of the analysis of the F test and the Determinant Coefficient (R²) test show that the current ratio, profit margin, return on assets significantly influence company profits.
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