Article Per Year (5 Year)
p-Index From 2019 - 2024
0.659
P-Index
This Author published in this journals
All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Publika Priviet Social Sciences Journal
Imar Halimah
Universitas Pamulang
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The influence of institutional ownership, independent commissioners, dividend policy, debt policy, and firm size on firm value Danang Choirul Umam; Imar Halimah
Priviet Social Sciences Journal Vol. 1 No. 2 (2021): August
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.35 KB) | DOI: 10.55942/pssj.v1i2.98

Abstract

This study aims to examine the effect of institutional ownership, independent commissioner, dividend policy, debt policy, and firm size on firm value. The dependent variable used in this study is firm value, while the independent variables are the Effect of Institutional Ownership, Independent Commissioner, Dividend Policy, Debt Policy, and Firm Size. The population in this study are manufacturing companies, especially in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2012 - 2017. The sample in this study was selected using the purposive sampling method and obtained as many as 36 samples of observations. The analytical technique used in this research is multiple linear regression analysis. The results of this study indicate that the variables of institutional ownership and firm size have a negative effect on firm value, while the variables of independent commissioners, dividend policy, and debt policy have a negative effect on firm value.
Analysis Of Financial Performance of Depok City Government Imar Halimah
EAJ (Economic and Accounting Journal) Vol 5, No 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p233-239

Abstract

This study aimed to determine the financial performance of the Depok City Government in 2016 and 2017. The data used in this study is the 2017 financial report, then analyzed using the ratio of independence and compatibility. The results of the analysis state that the financial performance of the Depok City Government in the aspect of independence in 2016 was 59%, and in 2017 has increased by 74%; this is included in the sedan category. Meanwhile, from the aspect of compatibility, it is not good in indirect expenditure, namely in 2016 by 25% and 2017 by 28.6%. In contrast, direct expenditure is likely reasonable in 2017, namely 54.4%, compared to 2016, only 49.5% in the poor category. The Depok city government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors with the potential to increase PAD so that it does not depend on revenue from the Central Government.
AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Imar Halimah; Wahyu Nurul Hidayati
Jurnal Ilmiah Publika Vol 11, No 1 (2023): JURNAL ILMIAH PUBLIKA
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.
Co-Authors Danang Choirul Umam Wahyu Nurul Hidayati