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Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

 1 
Pengaruh Ukuran Perusahaan, Debt to Equity Ratio, Kepemilikan Asing, dan Tingkat Implementasi IFRS Terhadap Nilai Perusahaan Aliefia Rahma Fauzia; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 2 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The research aims to test and obtain empirical evidence of size of company, debt to equity ratio, foreign ownership, and implementation ifrs level on firm value. The population in this research are companies in the manufacturing sector listed on Indonsia Stock Exchange (IDX) in the period 2016-2018. The number of research samples obtained is 60 companies with purposive sampling method and the amount of research data obtained is 180. The data analysis method used is multiple linier regression. The simultaneous test show that size of company, debt to equity ratio, foreign ownership, and implementation ifrs level affect stimultaneously on firm value. The partial test result show that size of company has negative affect on firm value, debt to equity ratio has positive affect on firm value, foreign ownership do not affect on firm value, while implementation ifrs level do not affect on firm value.
Pengaruh Corporate Governance, Kompleksitas Operasi dan Kepemilikan Asing Terhadap Audit Delay dengan Implementasi IFRS sebagai Variabel Moderasi Faris Quraizhiy; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The research aims to test and obtain empirical evidence of corporate governance, complexity of operaton and foreign ownership on audit delay with ifrs implementation as moderate variable. The population in this research are companies did initial public offering in indonesia stock exchange on period 20142016.. The number of research samples obtained is 51 companies with purposive sampling method and the amount of research data obtained is 153. The data analysis method used is multiple linier regression and moderate regression analysis. The simultaneous test shows that commisioner board, independent board of commisioner, audit committee, complexity of company and foreign ownership affect simultaneously on audit delay. The partial test results show thai board size, independent board and foreign ownership has negative affect on audit delay. Meanwhile audit committee and complexity of operation has positive affect on audit delay. Furthermore ifrs implementation doesn't moderate any effect from independent variable on audit delay.
Pengaruh Tax Avoidance, Kepemilikan Asing, Tingkat Implementasi IFRS dan Profitabilitas Terhadap Nilai Perusahaan Denada Febiola; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to examine the effect oh tax avoidance, foreign ownership, the level of IFRS implementation and profitability on firm value. The study was conducted on LQ 45 companies that were consistently listed on the Indonesia Stock Exchange in 2015-2018. The number of samples obtained was 30 companies using purposive sampling method and the amount of research data obtained was 120. The data analysis method used is multiple linier regression. Simultaneous test result indicate that tax avoidance, foreign ownership, the level of IFRS implementation and profitability simultaneously affect the firm’s value. The partial test results show that tax avoidance, foreign ownership and the level of IFRS implementation have no effect on firm value, while profitability has a positive effect on firm value.
Pengaruh Sales Growth, Kepemilikan Institusional dan Kepemilikan Asing Terhadap Tax Avoidance Maria Renata; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research objective is to determine the influence of sales growth,Institusional ownership and foreign ownership on tax avoidance. This research uses quantitative methods. The population in this study is companies that have IPO in 2014-2016 with data processed in 2016-2018 listed on the Indonesia Stock Exchange. The sampel selection method uses saturated sampling totaling 28 copanies with 84 observations based on certain criteria. Data analysis method used in this reseach is descriptive analysis and multiple linear regression analysis using SPSS version 25 application. The results of this study are that sales growth has a significant effect on tax avoidance. while institusional ownelship does not significantly infuence tax avoidance. In addition, foreign ownerships has nosignficant effect on tax avoidance. In addition, foreign ownership has no significant effect ion tax avoidance.
Pengaruh Ukuran Perusahaan, Komite Audit, Pertumbuhan Penjualan, dan Kepemilikan Asing Terhadap Penghindaran Pajak dengan Tingkat Implementasi IFRS sebagai Moderasi Eka Ismiyanti; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study uses a research model to obtain empirical evidence about the effect of company size, audit committee, sales growth, and foreign ownership on tax avoidance with the level of IFRS implementation as a moderating variable. The variables used in this research model are company size, audit committee, sales growth, foreign ownership, tax avoidance, and the level of IFRS implementation. The population of this study is companies registered in the Kompas 100 index in the period 2016 - 2018. Based on sampling using the purposive sampling method, the samples used in this study were 52 companies with a period of 3 (three) years producing 156 total observations. Data analysis was performed with descriptive statistical analysis, and Moderated Regression Analysis (MRA) with SPSS version 25. The results of the study concluded that company size and foreign ownership had no effect on tax avoidance, the audit committee and sales growth had an effect on tax avoidance. The level of IFRS implementation is not able to moderate either the influence of company size, audit committee, sales growth and foreign ownership on tax avoidance.
Pengaruh Capital Intensity, Inventory Intensity, dan Kepemilikan Asing Terhadap Tax Avoidance Mutia Safira; Ahalik
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine whether capital intensity, inventory intensity and foreign ownership effect tax avoidance. The population is manufacturing companies in the basic industrial and chemical sectors which are listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sample selection method uses purposive sampling totaling 40 companies with 120 observational data. The data analysis method used is multiple linear regression analysis using SPSS version 25 to test whether there is an influence between capital intensity, inventory intensity, and foreign ownership on tax avoidance. The results of the reasearch show that inventory intensity and foreign ownership have a significant effect on tax avoidance, while capital intensity has no effect on tax avoidance.
Co-Authors Aliefia Rahma Fauzia Denada Febiola Eka Ismiyanti Faris Quraizhiy Maria Renata Mutia Safira