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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Nurrahma Dewi, Nurrahma
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Economics, Econometrics & Finance

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PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI 2011-2013) Dewi, Nurrahma; Nasir, Azwir; ', Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This Study aims to identify and analyze the effect of character, company characteristic, and corporate social responsibility to tax avoidance. The executive character variable is proxied by corporate risk, meanwhile company characteristic variable is proxied by company size, multinational company, leverage, capital intensity ratio. Then at least, corporate social responsibility disclosure variable. This study uses secondary data with 57 mining companies sample listed in Indonesia Stock Exchange for three periods (2011-2013). The sampling technique used is purposive sampling analysis. The analytical method used is multiple regression by using spss 1.7. Based on the results of hypothesis testing found that corporate risk is as proxy of executive character, multinational company and leverage are as proxy of characteristic company, and corporate social responsibility disclosure affect and significant tax avoidance. Meanwhile company size and capital intensity ratio are as proxy characteristic company haven’t affect and haven’t significant tax avoidance.Keyword : Executive Character, Company Characteristic, Corporate Social Responsibility Disclosure, and Tax Avoidance.
Pengaruh Tata Kelola Perusahaan, Modal Intelektual dan Pengungkapan Laporan Keberlanjutan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi (Studi pada Perusahaan yang Terdaftar di LQ 45 Periode 2014-2017) Dewi, Nurrahma; Kamaliah, Kamaliah; Silfi, Alfiati
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.712 KB) | DOI: 10.31258/je.27.2.p.190-204

Abstract

This purpose of this research is to test the influence of corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure on firm value with financial performance as mediating variable. The population are 45 companies listed on LQ 45 index during 2014-2017. The sampling method is purposive samping, so that obtained about 18 companies a sample. This research uses secondary data obtained in the form of annual reports and sustainability reports. Data analysis technique in this research uses path analysis with SPSS IBM 25.The result of hypothesis testing found that institutional ownership and sustainability report have an effect on firm value, while audit commitee, independent commissioner and intellectual capital have no effect on firm value. Financial performance ia able to mediate audit commitee, independent commissioner, intellectual capital and sustainability report on firm value. Meanwhile, financial performance is unable to mediate institutional ownership and firm value. The results of this research found that corporate governance which proxied by institutional ownership, audit commitee and independent commissioner board, intellectual capital and sustainability report disclosure effect on firm value about 54,5%. While the remaining are influenced by other variables.
Co-Authors ', Hariadi Alfiati Silfi Azwir Nasir Kamaliah Kamaliah, Kamaliah