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Yanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ekonomi

 1 
Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Liana Susanto; Yanti; Viriany
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.330

Abstract

The purpose of this research was to obtained an empirical evidence about the influence of firm characteristics and corporate governance on tax aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.
Pengaruh Earning Per Share, Price To Book Value, Cash Flow Operating, Stock Return, Dividend Payout Ratio Terhadap Penilaian Ekuitas Perusahaan Sharen Santoso Rafli; Yanti
Jurnal Ekonomi Vol. 20 No. 3 (2015): November 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i3.404

Abstract

The purpose of this study is to analyze the effect of Earnings Per Share, Price to Book Value, Cash Flow Operating, Stock Return, Dividend Payout Ratio on the Equity Valuation of companies listed on the Indonesia Stock Exchange. A total sample of 47 manufacturing companies was selected through the purposive sampling method. The results of this study are the earnings per share, dividend payout ratio, and operating cash flow do not have a significant influence on equity valuation. Conversely, the price-to-book value and stock return have a significant influence on equity valuation. Suggestions for future research is to expand the period of research and use other independent variables that have not been tested in this study for example sales, interest rates, retained earnings, stock price, and net income.
Corporate Governance, Capital Expenditure Dan Cash Holdings Yanti; Liana Susanto; Henny Wirianata; Viriany
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.452

Abstract

This study aims to obtain empirical evidence about the effect of Corporate Governance and Capital Expenditure on Cash Holding. This study uses secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The structure of Corporate Governance is measured using independent commissioners, board of commissioners, and institutional ownership. The analytical method used in this study is multiple regression analysis which is processed with the E-Views program. The results of this study indicate that independent commissioners, the board size, and institutional ownership partially have no significant effect on cash holding. While Capital Expenditure has a significant and negative effect on cash holding.
Mendeteksi Earnings Management Perusahaan Melalui Aktivitas Riil Viriany; Liana Susanto; Henny Wirianata; Yanti
Jurnal Ekonomi Vol. 25 No. 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.627

Abstract

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent commissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at the Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.
Co-Authors Henny Wirianata Liana Susanto Sharen Santoso Rafli Viriany