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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang JASS (Journal of Accounting for Sustainable Society) JAKBS
Oktavianna, Rakhmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH STRUKTUR MODAL, TAX AVOIDANCE DAN PERATAAN LABA TERHADAP NILAI PERUSAHAAN: Studi empiris pada perusahaan Sektor Properties dan Real Estate yang terdaftar di BEI 2018-2022) Syafitri, Syafitri; Oktavianna, Rakhmawati
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8803

Abstract

ABSTRACT This research aims to test and obtain empirical evidence regarding the influence of capital structure, tax avoidance and income smoothing on company value. This research uses a sample of property and real estate companies listed on the Indonesian stock exchange in 2018-2022. The sampling method used in this research is the purposive sampling method using eviews 12 for data analysis. This type of research is quantitative with 15 companies used as research samples with observations for 5 years, so the total research sample is 75 samples. The analysis technique used is panel data regression. The results of this research show that simultaneously capital structure, tax avoidance and income smoothing influence company value. Partially, capital structure has a significant positive effect on company value, tax avoidance has no effect on company value and income smoothing has no effect on company Keywords: capital structure, tax avoidance, income smoothing and company value ABSTRAK Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh struktur modal, tax avoidance dan perataan laba terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan properties dan real estate yang terdaftar di bursa efek Indonesia tahun 2018-2022. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling dengan menggunakan eviews 12 untuk analisis datanya. Jenis penelitian ini yaitu kuantitatif dengan 15 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 5 tahun, sehingga total sampel penelitian sebanyak 75 sampel. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukan bahwa secara simultan struktur modal, tax avoidance dan perataan laba berpengaruh terhadap nilai perusahaan. Secara parsial struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, tax avoidance tidak berpengaruh terhadap nilai perusahaan dan perataan laba tidak berpengaruh terhadap nilai perusahaan. Kata Kunci : struktur modal, tax avoidance, perataan laba dan nilai perusahaan
ANALYSIS EFFECT OF FUNDING DECISION, INVESTMENT DECISION AND DIVIDEND POLICY ON VALUE COMPANY Oktavianna, Rakhmawati; Pratiwi, Utari Mega
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1003

Abstract

ABSTRACT This study aims to obtain empirical evidence of the effect of funding decisions, investment decisions, and dividend policies on company value in financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is quantitative. The population in this study are financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This sampling technique uses purposive sampling, that is, the data collection is adjusted to a predermined withdrawal. The samples obtained from this study were 24 companies. The statistical test used is the Data Regression Analysis Panel. Data analysis techniques in this study were processed using the Eviews statistical software program version 10. Based on the results of the hypothesis testing that has been done, it was found that Funding Decisions, Investment Decisions, and Dividend Policy have a simultaneous effect on Firm Value Partially, Funding Decisions and Investment Decisions have an effect on Firm Value, while Dividend Policy has no effect on Firm Value
Pengaruh Intensitas Aset Tetap, Inventory Intensity Dan Kebijakan Utang Terhadap Agresivitas Pajak Ningrum, Lia; Oktavianna, Rakhmawati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The study aims to empirically demonstrate the impact of fixed asset intensity, inventory intensity, and debt policy on tax aggressiveness. The type of research used is quantitative. The type of data used in this study is secondary data in the form of annual financial statements published on the Indonesian Stock Exchange (BEI) for the for the period 2018–2022. The population of this research is non-cyclical consumer sector companies with non-cyclical sampling using prospective sampling. The number of companies that are taken as samples in this study is 32, with a period of study of five years, so we obtained observation data for as many as 160. Data processing using the Eviews 12 program involved collecting related data and then analyzing descriptive statistics, model conformity tests, classical assumption tests, panel data regression analysis, F statistics tests, t statistical tests, and determination coefficients. Result F states that fixed asset intensity, inventory intensity, and debt policy simultaneously influenced tax aggressiveness
Commissioner Independent as Moderation The Relationship of Tax Avoidance and Tax Risk To Firm Value Oktavianna, Rakhmawati; Benarda, Benarda; Saputri, Sevty Wahiddirani
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

The aim of this research is to determine Tax Avoidance And Tax Risk On Firm Value With Independent Commissioners As Moderation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is expected to prove the role of independent commissioners in increasing company value through tax avoidance and tax risk. The type of research used is quantitative research. The population used in this research is 113 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2018 to 2022. Sample selection used a purposive sampling method and 31 data were selected as research samples. This research uses panel data regression analysis and hypothesis testing. The analytical tool for testing hypotheses by EViews version 10. Based on the results of simultaneous hypothesis testing (f test), tax avoidance and tax risk jointly have a significant effect on firm value and partially (t test), it shows that tax avoidance and tax risk influence firm value. And independent commissioners are able to moderate the relationship between tax avoidance and tax risk on firm value. Keywords: Tax Avoidance, Tax Risk, Company Value, Commissioner Independent
Nilai Perusahaan yang dipengaruh oleh Efisiensi Operasional, Kepemilikan Manajerial dan Intellectual Capital Roswanti, Andini; Oktavianna, Rakhmawati; Rini, Ratih Setyo
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze and prove empirically the effect of operational efficiency, managerial ownership, and intellectual capital on firm value. This type of research is associative quantitative using secondary data taken from the Indonesia Stock Exchange website and company websites. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection procedure in this study uses as many as 42 company data that match the criteria. The data analysis technique used is multiple linear regression analysis using E-views 10. The results of this study indicate that operational efficiency, managerial ownership, and intellectual capital simultaneously affect firm value. Partially, operational efficiency influences firm value, while managerial ownership and intellectual capital has no effect on firm value.
Co-Authors Benarda Benarda, Benarda Ningrum, Lia Pratiwi, Utari Mega Rini, Ratih Setyo Roswanti, Andini SAPUTRI, SEVTY WAHIDDIRANI Syafitri, Syafitri