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Dade Nurdiniah
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

 1 
Pengaruh Profitabilitas dan Financial Distress Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Pemoderasi Fadillah Egiana; Dade Nurdiniah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research aims to test empirically the effect of profitability and financial distress towards tax avoidance with corporate governance as measured by independent board of commissioners, institutional ownership, and managerial ownership as moderating variable. This research used quantitative data from trading and servicecompanies listed in Indonesia Stock Exchange (BEI) during the year 2016-2018, with theselection of sample used purposive sampling method, and the testing of hypothesis used multiple regression analysis. The result of this research showed that profitability has influenceon tax avoidance and financial distress has influence on tax avoidance. The independent board of commissioners and managerial ownership do not moderate the influence of the profitability and financial distress on tax avoidance, butmoderate of the institutional ownership has influenceof the profitability and financial distress on taxavoidance.
Pengaruh Struktur Modal, Persistensi Laba dan Ukuran Perusahaan Terhadap Kualitas Laba Anastasia Lie Tjahjadi; Dade Nurdiniah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was aimed to know determine the effect of capital structure, earnings persistence and company size on earnings quality. Earnings quality is a measure to compare what the profit generated is the same as what was previously planned. In this study, the sample used was manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period with a total sample of 58 companies. Data analysis method used in this study uses multiple linear regression analysis. The results showed that the capital structure affects earnings quality. The persistence of earnings based on accrual quality is stated to have an effect on earnings quality. The size of the company stated no effect on earnings quality.
Pengaruh Opinion Shopping, Prior Opinion, Debt Default, Terhadap Opini Going Concern yang dimoderasi Komite Audit Melvin; Dade Nurdiniah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research aims to analyze the influence of opinion shopping, prior opinion, and debt default on going concern opinion with the audit committee as moderating. The population used in this research were all service companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2018 with a sample selection technique using a purposive sampling method. The number of research samples are 67 companies and 268 research samples. Data analysis methods used logistic regression and moderated regression analysis using the SPSS version 25 program. The results of this research indicate that opinion shopping doesn’t have influence on going concern opinion, while prior opinion and debt default have a positive influence on going concern opinion. The audit committee can moderate opinion shopping towards going concern opinion but cannot moderate prior opinion and debt default towards going concern opinion.
Pengaruh Profitabilitas, Kepemilikan Publik dan Kepemilikan Institusional Terhadap Nilai Perusahaan Mega Atrimevia Ramadhani; Dade Nurdiniah
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine and analyze the effect of profitability, public ownership and institutional ownership on firm value. This research uses quantitative methods. The population in this study are property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) 2016-2018. Determination of the sample is done by purposive sampling technique and obtained a sample of 46 companies or 138 research data based on certain criteria. Data analysis method used in this study is multiple linear regression using IBM SPSS 25. The results of this study indicate that profitability has a positive and significant effect on firm value. While public ownership and institutional ownership do not affect the value of the company.
Co-Authors Anastasia Lie Tjahjadi Fadillah Egiana Mega Atrimevia Ramadhani Melvin Nera Marinda Machdar