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All Journal Media Ekonomi dan Manajemen Jurnal Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Khatulistiwa Proceeding National Conference Business, Management, and Accounting (NCBMA)
Eduard Ary Binsar Naibaho
Universitas Pelita Harapan
Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH TAX AVOIDANCE, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Tatap Maduma; Eduard Ary Binsar Naibaho
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5370

Abstract

THE INFLUENCE OF TAX AVOIDANCE, LEVERAGE, AND PROFITABILITY ON COMPANY VALUE WITH DIVIDEND POLICY AS MODERATING VARIABLES Corporate value is the main goal of every company. This research examines the relationship of tax avoidance, leverage, and profitability to firm value and uses dividend policy as a moderating variable. Tax avoidance is measured using the Cash Effective Tax Rate, leverage is measured using the Debt to Equity Ratio, profitability is measured using Return On Assets, firm value is measured using Tobins q and dividend policy uses the Dividend Payout Ratio indicator. The observation data in this research is from 600 datas of industrial sector companies consisting of capital goods, commercial and professional services, and transportation companies in Southeast Asia, namely Indonesia, Malaysia, Singapore, Thailand, Vietnam and the Philippines from 2015–2020. It uses secondary data from S&P Capital IQ and the company's financial statements. The results of this research indicate that tax avoidance has a positive direction but has no significant effect on firm value, leverage has a negative direction and has a significant effect on firm value, profitability has a positive direction but has no significant effect on firm value, dividend policy as a moderating variable weakens the positive relationship between tax avoidance with firm value, dividend policy as a moderating variable weakens the negative relationship between leverage and firm value, and dividend policy as a moderating variable weakens the positive relationship between capital structure and firm value. Keywords: dividend policy; firm value; leverage; profitability; tax avoidance
The Impact of Risk Management on Firm Performance: Corporate Governance as Moderating Variable Eduard Ary Binsar Naibaho; Ni Made Crivanty Mayayogini
Media Ekonomi dan Manajemen Vol 38, No 1 (2023): January 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i1.3432

Abstract

This research aims to examine the impact of risk management, especially operational risk, credit risk, and liquidity risk on firm performance with corporate governance as a moderating variable. The research was conducted using secondary data from 48 companies in the Southeast Asia region which are included in the Consumer Durable and Apparel, Consumer Service, and Consumer Staples industry categories at S&P Capital IQ during the 2017-2021 period. The sample collection technique in this study used a purposive random sampling method. The result of this study finds that operational risk and credit risk do not affect firm performance, while credit risk has a negative effect on firm performance. This study also found that corporate governance can reduce the negative effect of liquidity risk on firm performance but strengthen the relationship between operational risk and credit risk on firm performance. The result found in this study has implications and contribution for the company to develop a good corporate governance in order to maximize the risk management and also for investor to assess the company risks.
BINA DESA: PENINGKATAN LITERASI BISNIS DENGAN MODAL DIBAWAH SEPULUH JUTA BAGI MASYARAKAT DESA CIKANDE Apriani Simatupang; Andry Panjaitan; Veny Anindya Puspitasari; Riyad Solihin; Eduard Ary Binsar Naibaho
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 6, No 1 (2023): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v6i1.1954

Abstract

ABSTRACTThis activity provides solutions to the problems of the Cikande village communit. These problems include several communities affected by Covid 19 in terms of termination of employment (PHK). Another problem is that in one family, the breadwinner is only the head of the family. This results in a lack of residents' income to meet household consumption. If the source of income is only the head of the family and has an income below or equal to the UMR (Regional Minimum Wage), then the income is not enough to meet the needs of each family. Therefore, this activity is carried out to increase community business literacy so that homewives who do not work can increase family income. This activity is carried out in the form of counseling by providing business ideas that homewives can run with a business capital of less than Rp. 10,000,000.00. The benefits of this activity add to the public's insight into running a business that can be done with capital that is not too large. 31  housewives participated in this activity, and 6 fathers took part. Of all participants, 58% run a business from the business idea submitted. Business ideas run mostly as Dropshippers.sKeywords: Business idea, dropshipper, business, welfareABSTRAKKegiatan ini memberikan solusi atas permasalahan masyarakat desa Cikande. Permasalahan tersebut antara lain: beberapa masyarakat terkena dampak Covid 19 dalam hal pemutusan hubungan kerja (PHK). Permasalahan lain, dalam satu keluarga pencari nafkah hanya kepala keluarga. Hal ini mengakibatkan kurangnya pendapatan warga dalam memenuhi konsumsi rumah tangga.  Jika sumber pendapatan hanya kepala keluarga dan memiliki pendapatan dibawah atau setara dengan UMR (Upah Minimum Regional) maka pendapatan yang dimiliki kurang untuk memenuhi kebutuhan setiap keluarga. Oleh karena itu, kegiatan ini dilakukan untuk meningkatkan literasi bisnis masyarakat sehingga ibu-ibu rumah tangga yang tidak bekerja dapat mengambil bagian dalam menambah pendapatan keluarga. Kegiatan ini dilakukan dalam bentuk penyuluhan, dengan memberikan ide-ide bisnis yang dapat dijalankan ibu rumah tangga dengan modal bisnis dibawah Rp 10.000.000,00. Manfaat kegiatan ini menambah wawasan masyarakat untuk menjalankan bisnis yang dapat dilakukan dengan modal yang tidak terlalu besar. Ibu rumah tangga yang menjadi peserta dalam kegiatan ini ada 31 orang dan ada 6 bapak-bapak yang ikut serta. Dari seluruh peserta 58% yang menjalankan bisnis dari ide bisnis yang disampaikan. Ide bisnis yang dijalankan sebagian besar sebagai Dropshipper.Kata Kunci:  Ide bisnis, dropshipper, bisnis, sejahtera.
PENGARUH PROFITABILITAS, CAPITAL STRUCTURE, FREE CASH FLOW TERHADAP NILAI PERUSAHAAN DENGAN EARNING PER SHARE SEBAGAI VARIABEL MODERASI Eduard Ary Binsar Naibaho; Gabeando Edgar
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability, capital structure, and free cash flow on firm value with earnings per share as a moderating variable for five countries in Southeast Asia, namely Indonesia, Malaysia,the Philippines, Vietnam, and Thailand. enterprise value using TobinQ proxies. Data sources in this study used secondary data from companies available on S&P Capital IQ with a total of 300 observations that matchthe criteria used using a purposive sampling technique from consumer goods industry companies for Southeast Asian countries, namely Indonesia, Malaysia, the Philippines, Vietnam, and Thailand, for the period 2017–2021. This study found that profitability and free cash flow have a positive effect on firm value, while capital structure has a negative effect on firm value. This study also shows earnings per share as a moderating variable does not strengthen the relationship between profitability on firm value but strengthening the relationship between capital structure and free cash flow on company value.Bahasa Indonesia Abstrak: Penelitian ini memiliki tujuan mengetahui pengaruh profitabilitas, Capital Structure, Free Cash Flow terhadap nilai perusahaan dengan earning per share sebagai variabel moderasi untuk lima negara di Asia Tenggara yaituIndonesia, Malaysia, Filipina, Vietnam, Thailand. Nilai perusahaan menggunakan proksi TobinQ. Sumber data yang digunakan dalam penelitian menggunakan data sekunder dari perusahaan yang tersedia di S&PCapital IQ dengan total 300 observasi yang sesuai kriteria yang digunakan dengan menggunakan teknik purposive sampling dari perusahaan industry consumer goods untuk negara Asia Tenggara yaitu Indonesia, Malaysia, Filipina, Vietnam, Thailand periode 2017-2021. Penelitian ini mendapatkan hasil bahwa profitabilitas dan Free Cash Flow memiiliki pengaruh positif terhadap nilai perusahaan, sedangkan Capital Structure memiliki pengaruh negatif terhadap nilai perusahaan. Penelitian ini juga menunjukan Earning per Share sebagai variable moderasi tidak memperkuat hubungan antara profitabilitas terhadap nilai perusahaan namun memperkuat hubungan antara Capital Structure dan Free Cash Flow terhadap nilai perusahaan.
Co-Authors Apriani Simatupang Gabeando Edgar Ni Made Crivanty Mayayogini Panjaitan, Andry Manodotua Riyad Solihin Tatap Maduma Veny Anindya Puspitasari