Dampak CR, DER dan NPM terhadap Tobin`s Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di BEI

Putri, Debi Eka; Sari, Eka Purnama

doi:10.36778/jesya.v3i2.195

Cited by 15 publications

(26 citation statements)

References 5 publications

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“…Pajak merupakan salah satu bagian dari kewajiban jangka pendek perusahaan (Putri & Sari, 2020). Likuiditas merupakan rasio yang mengukur kemampuan perusahaan dalam melaksanakan kewajiban jangka pendeknya, dan likuiditas dapat diprediksi akan memengaruhi agresivitas pajak perusahaan (Raflis & Ananda, 2020).…”

Section: Pendahuluanunclassified

“…Menurut Putri & Sari (2020), leverage juga dapat diprediksi dapat memengaruhi agresivitas pajak. Leverage merupakan rasio yang menandakan besarnya modal eksternal yang digunakan perusahaan untuk melakukan aktivitas operasinya.…”

Section: Pendahuluanunclassified

“…Leverage merupakan rasio yang menandakan besarnya modal eksternal yang digunakan perusahaan untuk melakukan aktivitas operasinya. Hasil perhitungan rasio leverage menunjukkan seberapa besar aset yang dimiliki perusahaan yang berasal dari modal pinjaman perusahaan tersebut (Putri & Sari, 2020). Muliawati & Karyada, (2020) menyatakan bahwa apabila perusahaan memiliki sumber dana pinjaman tinggi maka memiliki beban bunga akan mengurangi laba, sehingga dengan berkurangnya laba maka akan mengurangi beban pajak dalam satu periode berjalan.…”

Section: Pendahuluanunclassified

“…Perusahaan yang mempunyai aktiva lancar sebagian besar merupakan kas dan piutang yang belum habis masa, pada dasarnya akan dianggap sebagian besar terdiri atas persediaan. Likuiditas dapat diukur dengan rumus (2) sebagai berikut (Putri & Sari, 2020).…”

Section: Likuiditasunclassified

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Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30

Putri

Lie

Inrawan

et al. 2021

JIM

Self Cite

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This study aimed to determine the effect of liquidity, leverage, and capital intensity on tax aggressiveness. The population in this study are all companies listed in the IDX during the research period: 2017-2020 and not in the banking sector. The sampling technique used is purposive sampling. The sample obtained is as many as 13 companies, with the number of observations being 52. The findings are that there is no significant effect between liquidity, leverage, and capital intensity on tax aggressiveness. At a high level of liquidity, the company can pay off its short-term obligations, including in terms of taxation. The leverage of small or large companies does not affect management to do tax avoidance. Companies with high fixed assets bear an increased tax burden as well. Some companies have set assets whose economic benefits have expired but are not derecognized and for movable assets.

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Section: Pendahuluanunclassified

Section: Likuiditasunclassified

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Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30

Putri

Lie

Inrawan

et al. 2021

JIM

Self Cite

View full text Add to dashboard Cite

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“…Hasil uji ini tidak cocok dengan hipotesis 1 yang memiliki hipotesis likuiditas dapat memberikan kontribusi pada nilai perusahaan. Hasil uji ini berlawanan dengan penelitian (Rostanti & Effendi, 2019), namun sejalan dengan hasil penelitian (R. H. Putri et al, 2016), (D. E. Putri & Sari, 2020), dan (Desryadi Rahmatullah, 2019)…”

Section: Pembahasan a Pengaruh Likudias Terhadap Nilaiunclassified

Analysis of Company Value on Coal Sub Sector Companies in Bursa Efek Indonesia

Nurdiyana

Nur

2021

jeb

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The aim of this study was to examine the contribution of liquidity, leverage, and activity on firm value in coal sub-sector companies on the Indonesia Stock Exchange. The sample was taken through purposive sampling so that 20 coal sub-sector companies were obtained. The analytical method used is multiple linear regression analysis. Hypothesis testing is done by using the simultaneous test and partial test. Based on the result, this research claims that liquidity (current ratio) and activity (total asset turnover ratio) cannot contribute to company value, meanwhile, leverage (debt to asset ratio) can contribute to company value.

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Liquidity Relations, Current Ratio, Profitability, Gender Diversity, Company Size, and Company Value: Studies in Indonesia

Ummah,

Yuliana

2023

J. Keuang. dan Perbank.

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This study aims to test the influence of dependent variables (capital structure, current ratio, and profitability) on independent variables (company value) and test profitability moderation, gender diversity, and company size. Companies that use research data and are listed on the Indonesia Stock Exchange for the years 2017 through 2021 which are included in the research qualifications. Sourced from IDX website and company website. The results of the study found that the current ratio and profitability affect the value of the company. The size of the company negatively affects and the capital structure does not affect the value of the company. Profitability can strengthen the effect of the current ratio on company value and profitability cannot moderate the effect of capital structure on company value. Gender diversity can weaken the influence of capital structure and the current ratio to company value in a unidirectional manner. The influence of profitability on corporate values cannot be mitigated by gender diversity. The capital structure of the company can moderate its value depending on its size, which also has an impact on the company's value. The impact of the current ratio and profitability on the enterprise value cannot be mitigated by the company's size.

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Dampak CR, DER dan NPM terhadap Tobin`s Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di BEI

Cited by 15 publications

References 5 publications

Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30

Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30

Analysis of Company Value on Coal Sub Sector Companies in Bursa Efek Indonesia

Liquidity Relations, Current Ratio, Profitability, Gender Diversity, Company Size, and Company Value: Studies in Indonesia

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