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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Goodwood Akuntansi dan Auditing Reviu
Chahyani, Zahra Fauziah
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Economics, Econometrics & Finance Education Environmental Science Other

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PENGARUH STRUKTUR MODAL, MANAJEMEN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Chahyani, Zahra Fauziah; Mulyadi, Mulyadi; Panata Bangar Hasioan Sianipar
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i3.4908

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal, Manajemen Pajak dan Profitabilitas terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh emiten sub sektor makanan dan minuman pada Bursa Efek Indonesia periode 2019-2022. Penelitian ini menggunakan data kuantitatif, regresi linear berganda, teknik pengambilan sampel dengan metode purposive sampling, diperoleh 120 sampel pada awal penelitian, kemudian ditemukan data outlier sebanyak 12 data, maka sampel data observasi menjadi sebanyak 108 sampel. Pengujian hipotesis menggunakan SPSS versi 27. Hasil penelitian ini menunjukkan bahwa (1) Struktur Modal berpengaruh negatif tetapi tidak signifikan terhadap Nilai Perusahaan, (2) Manajemen Pajak berpengaruh negatif tetapi tidak signifikan terhadap Nilai Perusahaan, (3) Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (4) Struktur Modal, Manajemen Pajak dan Profitabilitas secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Kata Kunci: Struktur Modal, Manajemen Pajak, Profitabilitas, Nilai Perusahaan ABSTRACT This research aims to examine the effect of Capital Structure, Tax Management and Profitability on Firm Value. The population in this research is all food and beverage sub-sector issuers on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative data, multiple linear regression, a sampling technique using a purposive sampling method, 120 samples were obtained at the beginning of the research, then 12 outlier data were found, so the observation data sample became 108 samples. Hypothesis testing using SPSS version 27. The results of this research show that (1) Capital Structure has a negative but insignificant effect on Firm Value, (2) Tax Management has a negative but insignificant effect on Firm Value, (3) Profitability has a positive and significant effect on Firm Value, (4) Capital Structure, Tax Management and Profitability simultaneously have a positive and significant effect on Firm Value. Keywords: Capital Structure, Tax Management, Profitability, Firm Value
Apakah Persepsi Mahasiswa penting dalam Karier Auditor?: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Mukti, Aloysius Harry; Sari, Eka Lala; Handayani, Nur Tiara; Lestari, Rahmawati Indah; Amanda, Tiara Audia; Chahyani, Zahra Fauziah
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.2638

Abstract

Purpose: This study analyzes the perceptions that influence accounting students at Bhayangkara University Jakarta Raya in choosing a career as an auditor through several indicators. Methodology/Approach: The approach used was descriptive and quantitative. The sample in this study comprised 87 students from Bhayangkara University, Jakarta, Raya. Data were collected through questionnaires distributed to students using a purposive sampling method and processed using SPSS with classical assumptions and hypothesis testing. Results: The results indicate that financial rewards, professional training, professional recognition, and social value have negative and insignificant effects on accounting students’ interest in a career as an auditor. The work environment variable, market considerations, and personality have a positive and significant effect on accounting students’ interest in their career as an auditor. Limitations: (1) The number of samples that did not represent all populations must be carefully determined. (2). A normality test was performed using a scatter plot. Further research can utilize the Kolmogorov test so it can more precisely Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research elaborated the perception regarding auditor career.
Co-Authors Amanda, Tiara Audia Handayani, Nur Tiara Lestari, Rahmawati Indah Mukti, Aloysius Harry Mulyadi Mulyadi Panata Bangar Hasioan Sianipar Sari, Eka Lala