Anisa Wantifa Pratiwi
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PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Anisa Wantifa Pratiwi; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.3470

Abstract

This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.
Faktor-faktor yang mempengaruhi nilai perusahaan perbankan di Indonesia Anisa Wantifa Pratiwi; Siti Nurlaela; Yuli Chomsatu
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10470

Abstract

Penelitiani inii bertujuan untuk menganalisis pengaruhi kepemilikani institusionali, dewani komisarisi independeni, komitei auditi, profitabilitas terhadap nilai perusahaan. Dalamii penelitianii iniii jenis datai yangii digunakanii adalahi datai kuantitatifi dengani populasii perusahaanii perbankani yangi terdaftari di Bursai Efeki Indonesiai tahuni 2015i-2020. Penentuani sampeli dilakukani dengani metodei purposivei samplingi sehinggai diperolehi 9 perusahaani yangi memenuhii kriteriai selama 6 tahuni. Metode analisis datai yangi digunakani adalah statistik deskriptif, pengujian hipotensis dengan regresilinear berganda. Berdasarkan hasil analisis dapat disimpulkan bahwai kepemilikani institusionali, komitei auditi, profitabilitas berpengaruhi terhadapi nilaii perusahaani, sedangkani dewani komisarisi independeni tidak berpengaruhi terhadapi nilaii perusahaani.