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Hendra F. Santoso
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Economics, Econometrics & Finance Education

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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F. Santoso
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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Abstract

The purpose of research is to know the factors that influencing the dividend policy. The factors cover Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI) and Company Size (SZ).The data used is secondary data in the annual financial statements Manufacturing Company. Sampling in this study using purposive sampling method. With this method, acquired 135 companies that serve as the research sample. Data analysis method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Testing Hypotheses. The results showed that Managerial Ownership,Institutional Ownership, Profitability does not have a significant effect on deviden policy and Company Size has a significant influence on deviden policy. Keywords: Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI), Company Size (SZ) and Dividend Payout Ratio (DPR).
Akuntansi Sektor Publik Hendra F. Santoso
Jurnal Akuntansi vol. 7 no. 2 Mei 2007
Publisher : Jurnal Akuntansi

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Akuntansi Internasional Hendra F. Santoso
Jurnal Akuntansi vol. 10 no. 1 Januari 2010
Publisher : Jurnal Akuntansi

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PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019 Efrida Siboro; Hendra F. Santoso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance, that is proxied by return on assets, debt to equity ratio, capital intensity ratio and cash effective tax rate (CETR). This research is a quantitative study. The type of data used is secondary data obtained from BEI’s official website. The Samples in this research are property and real estate companies listed on Indonesia Stock Exchange period 2016-2019 while selected by purposive sampling method. The analysis method used is multiple regression analysis using SPSS 24 software. The results showed that (1) profitability with a return on asset measuring instrument had a significant negative effect on cash effective tax rate, (2) Leverage had no effect on on cash effective tax rate and (3) Capital Intensity had a significant positive effect on the cash effective tax rate.   Keywords: profitability, leverage, capital intensity, return on assets, cash effective tax rate (CETR).
Akuntansi Sektor Publik Hendra F. Santoso
Jurnal Akuntansi vol. 7 no. 2 Mei 2007
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v7i2.671

Abstract

Akuntansi Internasional Hendra F. Santoso
Jurnal Akuntansi vol. 10 no. 1 Januari 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i1.710

Abstract

PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019 Efrida Siboro; Hendra F. Santoso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2012

Abstract

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance, that is proxied by return on assets, debt to equity ratio, capital intensity ratio and cash effective tax rate (CETR). This research is a quantitative study. The type of data used is secondary data obtained from BEI’s official website. The Samples in this research are property and real estate companies listed on Indonesia Stock Exchange period 2016-2019 while selected by purposive sampling method. The analysis method used is multiple regression analysis using SPSS 24 software. The results showed that (1) profitability with a return on asset measuring instrument had a significant negative effect on cash effective tax rate, (2) Leverage had no effect on on cash effective tax rate and (3) Capital Intensity had a significant positive effect on the cash effective tax rate.   Keywords: profitability, leverage, capital intensity, return on assets, cash effective tax rate (CETR).
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN Bella Novianti Rais; Hendra F. Santoso
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2296

Abstract

The purpose of research is to know the factors that influencing the dividend policy. The factors cover Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI) and Company Size (SZ).The data used is secondary data in the annual financial statements Manufacturing Company. Sampling in this study using purposive sampling method. With this method, acquired 135 companies that serve as the research sample. Data analysis method used is descriptive analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Testing Hypotheses. The results showed that Managerial Ownership,Institutional Ownership, Profitability does not have a significant effect on deviden policy and Company Size has a significant influence on deviden policy. Keywords: Managerial Ownership (KM), Institutional Ownership (KI), Profitability (ROI), Company Size (SZ) and Dividend Payout Ratio (DPR).
Co-Authors Bella Novianti Rais Efrida Siboro