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All Journal Trilogi Accounting & Business Research E-Jurnal Akuntansi TSM
ANNISA KANTI
Sekolah Tinggi Ilmu Ekonomi Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KUALITAS LABA SEBAGAI PEMODERASI HUBUNGAN ANTARA TATA KELOLA DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM ANNISA KANTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.28 KB)

Abstract

The purpose of this study was to examine the effect of Corporate Governance, and financial performance on stock returns with earnings quality with Accruals Quality proxy consisting of Innate Accruals Quality and Discretionary Accruals as moderating variable. This study uses multiple regression testing because the data used in the dependent variable and independent variables use the ratio scale. The research sample is a manufacturing company listed on the Jakarta Stock Exchange by taking a sample of 49 companies from 2016. Determination of the sample was done using purposive sampling method. Based on the results of the analysis, it can be concluded that CG and financial performance (Profitability) affect stock returns, while other financial performance (Leverage and Dividend Policy) also Earnings Quality (Accruals Quality) do not affect stock returns. Accruals Quality can moderate CG and Innate Accruals Quality can moderate the variables CG and PROF on stock returns.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Reyno Marchel; Annisa Kanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1601

Abstract

The purpose of this study is to obtain empirical evidence and analyze the effect of the independent variable on the dependent variable. The independent variables used in this study are firm size, firm age, independent board of commissioners, audit committee, sales growth, and leverage. While the dependent variable in this study is tax avoidance. The object of research used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2020. The number of samples in this study were 60 companies with a total of 180 data. The method used in this research is purposive sampling method and this study uses multiple regression analysis to test the hypothesis. The result of this research is that sales growth has an effect on tax avoidance. Meanwhile, firm size, firm age, independent board of commissioners, audit committee, and leverage have no effect on tax avoidance.Keywords: Audit Committee; Company Age; Company Size; Independent Board of Commissioners; Leverage; Sales Growth; Tax Avoidance
Co-Authors Reyno Marchel