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All Journal Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Management and Bussines (JOMB) Devotion: Journal of Research and Community Service Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Christina Dwi Astuti
Universitas Trisakti
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Pengaruh kepemilikan institusional, risiko bisnis, kualitas audit, ketepatan waktu pelaporan keuangan, dan struktur modal terhadap nilai perusahaan Vivi Fachrani Azzahra; Janice Saphira; Christina Dwi Astuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2463

Abstract

Company value is an information or benchmark of a company seen from the company's stock price level. this makes every company vying to increase the value of the company that is sought in order to attract investors. Because high values indicate that the situation is good and shows the prosperity of the company owners. The purpose of this research is to obtain empirical evidence about the factors that affect firm value in primary consumer manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The factors used include institutional ownership, business risk, audit quality, timeliness of financial reporting, and capital structure. This study uses 87 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as the population. In sampling, this study uses purposive sampling method, so as to obtain 58 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as a population. This research uses multiple linear analysis method. So get the results of research which states that business risk, audit quality, and capital structure have a positive effect on firm value. While institutional ownership and timeliness of financial reporting have no effect on the company.
Pengaruh financial distress, manajemen laba riil and profitabilitas pada tax aggressiveness dengan komite audit sebagai variabel moderasi Serlin Supandi; Trixie Elvaretta Nikijuluw; Christina Dwi Astuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2464

Abstract

This study aims to determine the effect of Financial Distress, Real Earnings Management and Profitability on Tax Aggressiveness with the Audit Committee as Moderating Variable. The population in this study are manufacturing companies in the Consumer Goods Industry sector in 2017-2021 which are listed on the Indonesia Stock Exchange (IDX). The data used is secondary data with sampling technique using purposive sampling method. Based on this method, of the 50 companies that make up the population, there are 20 companies that meet the sampling criteria for the five-year financial annual reporting period so that in total there are 100 samples. The analytical method used in this research is multiple regression analysis. The results of the analysis show that real earnings management and profitability have a positive effect on tax aggressiveness. Meanwhile, financial distress has no effect on tax aggressiveness. For the audit committee as a moderating variable can weaken the effect of real earnings management and profitability on tax aggressiveness. However, the audit committee cannot weaken the effect of financial distress on tax aggressiveness.
Co-Authors Aisyah Maharani Alya Zhafira Dandy Bintang Taufik Ridho Haryo Kuncara Hasna Shafira Hasnawati Hasnawati Janice Saphira Kendra Aulia Husna Putri Meisy Meisy Meyrina Kusumaningrum Muhammad Alfa Rizky Muhammad Amien Rais Rofik Muhammad Maulizar Nandha Pangestu Nita Rahmawaty Raffa Tianisyah Mi’raz Rahma Ellok Satiti Djanoearko Reni Lestari Rizki Aditya Pratama Rizki Widianto Sausan Syahirah Nuryadin Serlin Supandi Siera Fini Trixie Elvaretta Nikijuluw Vania Maria Djojo Vivi Fachrani Azzahra Yanti Yanti Yanti, Harti Budi