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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of International Conference Proceedings
Agus Arianto Toly
Petra Christian University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Analisa Pengaruh Corporate Governance, Ownership Structure, dan Cash on Hand Terhadap Nilai Perusahaan Agus Arianto Toly; Cindy Claudya; Rezky Santoso; Felicia Grace
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.2006

Abstract

The purpose of this study was to investigate the effects of corporate governance, ownership structure, and cash on hand on Firm Value on manufacturing companies listed in Indonesia Stock Exchange. The dependent used in this study was the firm value whereas the independent used in this study were the corporate governance, ownership structure, and cash on hand. This study used these following measurement methods: Tobin’s Q - used to measure the firm value; board size, independent director, and audit quality were used to measure the corporate governance, proportion of managerial ownership was used to measure the ownership structure, and natural logarithm of year-end cash was used to measure the cash on hand. This study also used the leverage, firm size, firm age, and dividend payment as controlling variables. The sample of this study consisted of 74 manufacturing firms obtained from Indonesia Stock Exchange from year 2014 to 2017. The technique used for this analysis was the multiple regression. The result of this study suggested that the cash on hand had negative and significant effects on firm value when the leverage, firm size, firm age, and dividend payment were used as controlling variables. On the other hand, this study also suggested that the corporate governance and managerial ownership had no significant effect on the firm value when the leverage, firm size, firm age, and dividend payment were used as controlling variables. Keywords: firm value, corporate governance, ownership structure, cash on hand
Effects of Engagement Rate and Endorsement Rate on Social Media Endorsement Services on Indonesian Tax Compliance Agus Arianto Toly; Michellyne Angel; Jessica Fionna Roedyanto
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2578

Abstract

As a matter of fact, the Indonesian tax compliance level is still low compared to the taxpayer population. Tax compliance is a mandatory requirement that must be met by taxpayers, who have met the subjective and objective tax requirements, including endorsers. Nowadays, endorsement services are becoming a popular job among Generation Z and Alpha, especially in Indonesia. Endorsement service income is influenced by the endorsement rate set by the endorser based on engagement rate on the endorser's social media. This paper aims to examine how engagement rate and endorsement rate on social media platforms contribute to Indonesian tax compliance with the endorser's income as a moderator. The results show that with the endorser's income as a moderator, engagement rate and endorsement rate significantly strengthened their influence on tax compliance. Furthermore, the endorser’s income itself did not significantly influence tax compliance, which means taxpayers' tax compliance behavior is not fixed by the endorser’s income. The possible impact of this study is to assess taxpayers understanding regarding endorsement service, especially endorsers, and to educate endorsers regarding the imposition of endorsement service tax to increase the tax compliance of Indonesians.
Co-Authors Cindy Claudya Felicia Grace Jessica Fionna Roedyanto Michellyne Angel Rezky Santoso