Impact of Financial Leverage, Size and Assets Structure on Firm Value: Evidence from Industrial Sector, Jordan

Al-Slehat, Zaher Abdel Fattah

doi:10.5539/ibr.v13n1p109

Cited by 48 publications

(40 citation statements)

References 16 publications

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“…In this case, both primary and secondary methods of data analysis and collection are used by the researcher to get a full understanding and in-depth analysis of the features of the corporate text that affect the business decisions. In this case, the researcher used survey methods to gather data from the Jordanian individuals about corporate tax and the factors that impact and influence them in the business decision-making (Al-Slehat et al, 2020). Apart from that, secondary methods such as thematic analysis are also used by the researcher to get an understanding of the past areas of corporate tax.…”

Section: Methodsmentioning

confidence: 99%

Corporate Tax Features in Jordan Affecting Business Decisions: Strengthening Finance Accountability in Emerging Economies

Shakatreh

Mansour

Alatyat

2022

J. Professional Business Review

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Purpose: This paper attempted to evaluate the attributing factors of corporate tax that impact and influence the financial decision-making of the businesses of Jordan. The attributes of mandatory disclosure of Jordan and opportunities in the financial report have been comprehensively discussed to analyze the financial accountability factor. Theoretical framework: the paper discussed the hypotheses related to the features of corporate tax that impact the business decisions in Jordan, the sectors of financial accountability in emerging markets, the link between corporate governance and financial reports, and the connection between attributes of taxpayers and VAT compliance. Design/methodology/approach: the descriptive type of research design is implemented to follow both qualitative and quantitative methods of research. The data were measured and evaluated using correlation, and regression to understand the link and connection between the research variables. Findings: it can be concluded that there are various factors that impact the decision-making of the businesses in corporations such as the size of the business. Also, there is in rising opportunity for the financial reports and a link between the attributes of the taxpayers and VAT compliance. Moreover, the accounting framework of Jordan is also discussed comprehensively and the strategies that are followed for mandatory disclosure of businesses in Jordan or also discussed. Among the factors, the agency cost and profitability together with financial leverage also have an impact on the decision-making of the businesses. Research, Practical & Social implications: the stance of financial accountability in emerging economies like Jordan is being discussed with in-depth understanding. Originality/value: identifying the features of corporate tax that impact the business decisions in Jordan, understanding the sectors of financial accountability in emerging markets, identifying the link between corporate governance and financial reports, understanding the connection between attributes of taxpayers and VAT compliance.

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Section: Methodsmentioning

confidence: 99%

Corporate Tax Features in Jordan Affecting Business Decisions: Strengthening Finance Accountability in Emerging Economies

Shakatreh

Mansour

Alatyat

2022

J. Professional Business Review

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“…Nilai perusahaan dipengaruhi faktor-faktor seperti likuiditas, profitabilitas, ukuran perusahaan, dan struktur aset. Struktur aset merupakan salah satu variabel yang berkaitan dengan sumber kekayaan perusahaan yang menggambarkan aset lancar dan aset tetap (Al-Slehat et al, 2020). Struktur aset merupakan jumlah aset perusahaan yang dapat memberikan manfaat di masa mendatang (Farizki et al, 2021).…”

Section: Pendahuluanunclassified

Struktur Aset, Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Nilai Perusahaan

Grediani¹,

Dianingsih²

2022

E-Jurnal Akuntansi

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This study aims to examine the factors that affect firm value. The data used in this study are trading companies listed on the Indonesia Stock Exchange between 2016-2020. The data sampling technique was purposive sampling. The data was obtained from the web of trading companies and the website of the Indonesian stock exchange. Testing the research hypotheses using regression analysis using SPSS 26. The results show that firm size and profitability affect firm value. While the variable structure of assets and liquidity have no effect on firm value. Research contributes to investors in assessing companies related to the transparency of the company's financial reporting. Keywords: Structure; Firm Size; Liquidity; Proitability; Firm Value

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“…Penelitian ini juga menggunakan tiga variabel kontrol yang terdiri dari leverage, profitabilitas dan ukuran perusahaan. Leverage merupakan rasio dari total utang dibagi total ekuitas sebagaimana digunakan oleh Munawar (2019) dan Al-Slehat (2019). Selanjutnya, profitabilitas menunjukkan kemampuan perusahaan dalam menghasilkan laba bersih dengan menggunakan modal sendiri yang dapat diukur dengan return on equity (ROE) sebagaimana ditawarkan oleh Fauzi & Nurmatias (2019).…”

Section: Cgovit = ……………………………(3)unclassified

Respon Investor atas Tanggung Jawab Sosial Tata Kelola Perusahaan di Indonesia: Perspektif Resource Based View

et al. 2021

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This study aims to examine the effect of corporate social responsibility disclosure and corporate governance disclosure on firm value in Indonesia. This study uses a Resource Based View perspective which is still rarely used in testing firm value. This study uses data and information from manufacturing companies listed on the IDX from 2016 to 2019. After purposive sampling, the final sample that can be used is 260 observations. Testing the data using multiple linear analysis with panel data. The test results show that corporate social responsibility and corporate governance have no effect on firm value. The test results in this study indicate that the Financial Services Authority as the supervisor of issuers in the Indonesian capital market, needs to improve corporate governance and corporate social responsibility arrangements. Keywords: Governance; Sustainability; Disclosure; Firm Value.

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Impact of Financial Leverage, Size and Assets Structure on Firm Value: Evidence from Industrial Sector, Jordan

Cited by 48 publications

References 16 publications

Corporate Tax Features in Jordan Affecting Business Decisions: Strengthening Finance Accountability in Emerging Economies

Corporate Tax Features in Jordan Affecting Business Decisions: Strengthening Finance Accountability in Emerging Economies

Struktur Aset, Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Nilai Perusahaan

Respon Investor atas Tanggung Jawab Sosial Tata Kelola Perusahaan di Indonesia: Perspektif Resource Based View

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