This study aims to determine how much influence Intellectual Capital, Company Size, Corporate Social Responsibility (CSR), and Ownership Structure have on the Company's Financial Performance in Manufacturing Companies Listed on the IDX in 2015-2019 . This study uses secondary data. The method used in this research is pane l data regression analysis . This study used 34 manufacturing companies listed on the IDX from 2015 to 2019 which were used as samples. The sample technique in this study used purposive sampling, namely the determination of the sample using certain criteria. Data processing is done with tools Eviews. From this research, the following conclusions are obtained: (1) There is a positive and significant influence between Intellectual Capital and Financial Performance . (2) There is a positive and significant influence between Company Size on Financial Performance . (3) There is a negative and significant influence between Corporate Social Responsibility on Financial Performance . (4) There is a negative and significant influence between Ownership Structure on Financial Performance . (5) There is a positive and significant influence between Intellectual Capital , Company Size, Corporate Social Responsibility, and Ownership Structure simultaneously on financial performance.
This study aims to find out how much the discussion of Company Value through Institutional Ownership as a moderation variable: Managerial Ownership and Company Growth (In Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2016-2020). Data collection methods through ICMD and IDX sites and literature studies. The method of analysis used is regression analysis. The results of this study were obtained: (1) Managerial Ownership partially affects the Value of the Company (2) Company Growth partially has a significant effect on the Company Value (3) Managerial Ownership and Company Growth partially affects the Value of the Company (4) Managerial Ownership partially affects the Value of the Company with institutional ownership as a moderation variable (5) The Company's growth partially has no significant effect on the Value of the Company with institutional ownership as a moderation variable (6) Managerial Ownership and Company Growth partially affect the Value of the Company with institutional ownership as a moderation variable.
Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh keputusan investasi, leverage dan Growth opportunity terhadap nilai perusahaan pada perusahaan Manufaktur yang isting di BEI tahun 2015-2019. Dalam penelitian ini model yang digunakan adalah regresi panel menggunakan eviews 10.Metoda dalam penelitian ini adalah metoda analisis Linear berganda.Hasil penelitian ini di peroleh: 1) Keputusan Investasi berpengaruh positif dan signifikan terhadap Nilai perusahaan, 2) Leverage tidak berpengaruh positif dan signifikan terhadap Nilai perusahaan, 3) Growth Opportunity tidak berpengaruh positif dan signifikan terhadap Nilai perusahaa, 4) Keputusan Investasi, Leverage dan Growth Opportunity seara bersama-sama berpengaruh positif dan signifikan terhadap Nilai perusahaan yang diproksikan dengan PBV pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019.
Tax avoidance (tax avoidance) is an effort made by taxpayers to reduce taxes by not violating the law or other applicable rules. However, tax evasion is actually something that the government does not want, so the government makes rules to prevent it. There are many factors that influence tax avoidance, among others: independent board of commissioners, thin capitalization and fiscal loss compensation. The purpose of this study was to determine the effect of independent commissioners, thin capitalization, and job loss compensation on tax avoidance. Tax avoidance is the dependent variable. The independent variables studied include the board of commissioners, independent, thin capitalization and fiscal loss compensation. The sample used is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. In taking the sample using purposive sampling method. The data used is secondary data and the analytical method used is descriptive statistical analysis, with classical assumption test and hypothesis testing with multiple regression method using eviews. The results obtained this study indicate that partially independent commissioners have a positive and significant effect on tax avoidance, partially thin capitalization has a significant and positive effect on tax avoidance, partially fiscal loss compensation has a positive and significant effect on tax avoidance. The value of the variable contribution that affects the independent board of commissioners, thin capitalization and fiscal loss compensation is 99.91%, the rest is 0.9% again the influence of other variables such as asset growth, finance and others. Keywords: Tax Avoidance, Independent Board of Commissioners, Thin Capitalization, Fiscal Loss Compensation.
This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.
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