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Journal : Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)

Pengaruh tax avoidance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan Margareta Fitriani; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10176

Abstract

Company performance is an achievement attained by the company during a specific time period that reflects the company's level of soundness. Company performance can be used as a measuring tool in assessing business success, as well as a factor in future decision making and planning. The study's goal is to examine the impact of tax avoidance, leverage, and company size on company performance. Purposive sampling was used in this study, which was conducted at a food and beverage company. According to the findings of this study, tax evasion has a negative impact on company performance. Leverage has a positive impact on business performance. The size of a company has a negative impact on its performance
Pengaruh ukuran perusahaan, profitabilitas, kebijakan utang, likuiditas, dan struktur modal terhadap nilai perusahaan Epi Meyorga; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.11986

Abstract

This research aims to analyze the influence of size, profitability, debt policy and capital structure on company value. The population in this study was 55 companies, the sampling technique used purposive sampling, resulting in a total sample of 13 companies during the 2020 - 2022 period. The data analysis technique used multiple regression analysis. The results of the analysis show that company size has a significant effect on company value. Profitability, debt policy, liquidity and capital structure have no effect on company value.