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All Journal Jurnal Ilmiah Ilmu Manajemen (JUIIM)
Zulaecha, Hesty Ervianni
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Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Ilmu Manajemen (JUIIM)

 1 
Pengaruh Struktur Aset, Kebijakan Dividen, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Kebijakan Hutang Nurjanah, Siti; Zulaecha, Hesty Ervianni; Hamdani, Hamdani; Pambudi, Januar Eky
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.398

Abstract

The purpose of this study was to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesian stock exchange. The research time period used is 4 years, namely the 2016-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 . data processing program.The results showed that managerial ownership had a positive effect on earnings quality, while ios and leverage had no effect on earnings quality.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS DAN BIAYA OPERASIOANL TERHADAP PAJAK PENGHASILAN BADAN Tasrullah, Tatang; Zulaecha, Hesty Ervianni; Hidayat, Imam; Kimsen, Kimsen
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.400

Abstract

The purpose of this study is to examine the effect of Leverage, Company Size, Capital Intensity, Profitability and operating costs on Corporate Income Tax. The population in this study consisted of coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used are secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Leverage has a significant positive effect, and Firm Size has a significant negative effect. Meanwhile, Capital Intensity, Profitability and operating costs have no effect on Corporate Income Tax.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS dan KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK Irmadina, Zahra Puji; Zulaecha, Hesty Ervianni; Hidayat, Imam; Rachmania, Dewi
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.402

Abstract

The purpose of this study was to determine the effect of firm size, leverage, profitability, independent board of commissioners listed on the Indonesia Stock Exchange (IDX). The time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been set in the period of 42 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that firm size had no significant effect on tax management, leverage had no significant effect on tax management and profitability had a significant effect on tax management, independent commissioners had a positive effect on tax management, and simultaneously firm size, leverage, profitability and independent commissioners were simultaneously Together they affect tax management.
Co-Authors Hamdani Hamdani Imam Hidayat Irmadina, Zahra Puji KIMSEN, KIMSEN Pambudi, Januar Eky Rachmania, Dewi Siti Nurjanah Tasrullah, Tatang