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Journal : Scientific Journal of Reflection : Economic, Accounting, Management and Business

ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP GOOD CORPORATE GOVERNANCE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN Indawati, Indawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.185 KB)

Abstract

This research aims to know the influence of financial performance of Return On Assests (ROA),  Net Profit Margin (NPM), and  Current Ratio (CR) to  Good Corporate Governance (GCG) and the influence of  Good Corporate Governance (GCG) on company value Price To Book Value (PBV). To simplify the research, the authors use the financial statement from period 2010 to 2015. The method of analysis which used in this research is Panel Data analysis method. From the results of research using EVIEWS 9 (Computer Applicaitions tools) based on ?t? test i.e ROA influence and significantly on GCG, NPM negative influence and significantly GCG, CR influence and significantly to GCG, PBV  influence and significantly GCG, and testing based on ?F? test (simultaneous) influence of financial performance  ROA, NPM, CR on GCG the financial performance influence simultaneously on GCG, and influence GCG on PBV based on ?F? test (simultaneous)  GCG has no influence simultaneously on company value PBV. So it can be clonclusion based on ?t? test and ?F? test are done with ROA, NPM, CR and GCG influence and significantly on the company value
COMPANY SIZE MODERATES CAPITAL INTENSITY, SALES GROWTH, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE Anggraini, Anggun; Indawati, Indawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.462

Abstract

This study aims to examine the effect of capital intensity, sales growth and managerial ownership on tax avoidance. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Hypothesis testing was carried out using the Eviews 9 application. The samples used in this study were 42 samples of mining companies. sampling method using purposive sampling by using several criteria in accordance with research needs. The analysis technique used in this research is panel data regression. The data studied were obtained from the Indonesian Capital Market Directory (ICMD) of each company. The results of this study simultaneously capital intensity, sales growth and managerial ownership affect tax avoidance. Partially, capital intensity and managerial ownership have no effect on tax avoidance, while sales growth has an effect on tax avoidance. The test results using moderation show that company size can strengthen capital intensity, company size can weaken sales growth. firm size can strengthen managerial ownership.