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All Journal Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal Jurnal Riset Terapan Akuntansi Dynamic Management Journal Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Islamic Thought and Humanities Prosiding Simposium Nasional Multidisiplin (SinaMu) Santri : Jurnal Ekonomi dan Keuangan Islam JUTRIANCE
Triana Zuhrotun Aulia
Universitas Muhammadiyah Tangerang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Nilai Perusahaan Ichwan Syahrul Gunawan; Dirvi Surya Abbas; Triana Zuhrotun Aulia
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2275

Abstract

The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value. Keywords Managerial Ownership, Institutional Ownership Company Value
Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan Mia Novianti; Dirvi Surya Abbas; Triana Zuhrotun Aulia
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2276

Abstract

This study aims to examine the effect of liquidity and profitability on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.id.co.id. The sample in this study amounted to 10 manufacturing companies in the industrial and chemical sectors in the 2018-2021 period. The method used in this research is purposive sampling method. The independent variables used in this study are Liquidity and Profitability, while the dependent variable used in this study is Firm Value. Data were analyzed using multiple linear regression test and firm value was measured using PBV, hypothesis testing was carried out by partial test (t test). The results of this study indicate that liquidity and profitability have an effect on firm value.
Pengaruh Tax Minimization dan Audit Tenure Terhadap Transfer Pricing Luthfi Setyo Maharani; Dirvi Surya Abbas; Triana Zuhrotun Aulia
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.100

Abstract

This research was conducted to determine the effect of tax minimization and audit tenure on transfer pricing with firm size as a moderating variable carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 23 company samples with 115 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the audit tenure variable is proven to have a negative influence on the company's decision to carry out transfer pricing practices, while the tax minimization variable has no effect on the company's decision to carry out transfer pricing practices.
PENGARUH PERENCANAAN PAJAK, FEE AUDIT, DAN GCG TERHADAP MANAJEMEN LABA DENGAN PEMODERASI KEPEMILIKAN MANAJERIAL Eko Sudarmanto; Triana Zuhrotun Aulia; Siti Rosmayanty
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.76

Abstract

The purpose of this study is to determine the effect of tax planning, audit fees, good corporate governance on earnings management with managerial ownership as moderator for food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. This study uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling technique use purposive sampling and obtained a sample of 10 companies. The data analysis technique used is moderation regression analysis. The results of this study indicated that audit fees, independent board of commissioners, and institutional ownership have an effect on earnings management, tax planning has no effect on earnings management and managerial ownership is able to moderate audit fees and institutional ownership on profit management, managerial ownership not being able to moderate tax planning and independent board of commissioners against earnings management.
Co-Authors Abbas, Dirvi Surya Anis Viona Hamdani Hamdani Ichwan Syahrul Gunawan Imam Hidayat Kimsen Kimsen Luthfi Setyo Maharani Mia Novianti Nurul Rahmawati Pambudi, Januar Eky Septi Ludianah Siti Rosmayanty Sudarmanto, Eko Sustari Alamsyah Winda Mulyani