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All Journal JPM (Jurnal Pemberdayaan Masyarakat) CARADDE: Jurnal Pengabdian Kepada Masyarakat INVENTORY: JURNAL AKUNTANSI Manajemen Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Madaniya Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat)
Heny Sidanti
Universitas PGRI Madiun
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : INVENTORY: JURNAL AKUNTANSI

 1 
PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR PERTANIAN SUBSEKTOR PERKEBUNAN DI BEI) Heny Sidanti; Vivi Cornaylis
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.287 KB) | DOI: 10.25273/inventory.v1i2.2440

Abstract

This study aims to provide empirical evidence about the effect of tax aggressiveness on corporate value with profitability as a moderating variable (empirical study of manufacturing companies in the agricultural sector of the estate sub-sector in BEI). The type of research used in this study is quantitative research. Population in this research is manufacturing company of agricultural sub-sector of plantation at BEI 2012-2016. There are 7 sample in this research which were taken by using purposive sampling methode. Data analysis used were descriptive statistic, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 17.0. partial test results (t test), tax aggressiveness doesn’t affect on corporate value. While the results of the moderation t test, profitability can’t moderate the influence of tax aggressiveness on corporate value.
ANALISIS PERBEDAAN PELAPORAN CSR PADA BUMN DAN BUMS YANG TERDAFTAR DI BEI TAHUN 2014 Heny Sidanti; Alfian Syaikhori
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.769 KB) | DOI: 10.25273/inventory.v1i1.2287

Abstract

The purpose of this study was to analyze the empirical evidence of differences in reporting Corporate Social Responsibility (CSR) in state-owned enterprises and private enterprises listed on the Stock Exchange in 2014. This research is a quantitative research. The study population was BUMN and BUMS listed in the Indonesia Stock Exchange (BEI). Samples are 22 companies consisting of 12 BUMN companies and 10 companies BUMS listed in the Indonesia Stock Exchange (BEI). The analysis technique used using independent samples t-test. The results showed that there was no significant difference between Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of economic sectors. A description of the analysis showed that CSR BUMN in sectors of the economy is greater than the company BUMS, but the differences were considered less significant. There were no significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the environmental sector. A description of the analysis showed that CSR state-owned companies in the environmental sector is greater than the company BUMS, but the differences were considered less significant. There are significant differences between the Corporate Social Responsibility (CSR) of the company's state-owned enterprises with private enterprises in terms of the employment sector. A description of the analysis showed that CSR state-owned enterprises in the employment sector is greater than the company BUMS, and the difference is considered to be very significant CSR.Keywords : BUMN , BUMS, CSR
Co-Authors Ahmad Nur Aziz Alfian Syaikhori Apriyanti Ayu Setya Sujianti Dea Seven Angella Dea Seven Angella Yusriesa DIAN CITANINGTYAS ARI KADI Dzaqi Khoiruddin Lutfiy Evi Maulida Yanti Hari Purwanto Hari Purwanto Hendra Setiawan Hendra Setiawan Herizal Metik Asmike Muhammad Haiqal Nastain Illa Noor Rizal Ula Ananta Fauzi Selamat Muliadi Vivi Cornaylis Wisnu Waluyo