scholarly journals Accelerated Depreciation Tax Credit and Corporate Financialization Based on the PSM-DID Model

2020 ◽  
Vol 2020 ◽  
pp. 1-10
Author(s):  
Chunguang Ma ◽  
Hongjun Bei ◽  
Chuner Wang ◽  
Guihua Chen
Keyword(s):  
Practical Significance ◽  
Double Difference ◽  
Financial Assets ◽  
Fixed Asset ◽  
Manufacturing Enterprises ◽  
Tax Reduction ◽  
Fixed Assets ◽  
Accelerated Depreciation ◽  
D Investment ◽  
Fixed Asset Investment

In this paper, we use the data of China’s manufacturing listed companies from 2009 to 2018, adopt the method of propensity score matching and double difference (PSM-DID) to solve the sample’s selective bias, and select the accelerated depreciation policy of fixed assets issued by China in 2014 as a quasi-natural experiment to verify the robustness of the empirical results, which will affect the R&D investment of manufacturing enterprises and the structural tax reduction of China. This paper makes an empirical study on the effect of fixed asset investment to restrain the financialization of manufacturing enterprises. The results show that (1) accelerated depreciation policy of fixed assets significantly promotes the R&D investment and fixed asset investment of enterprises and reduces the level of enterprise financialization; (2) accelerated depreciation of fixed asset local tax policy, through guiding the R&D investment, fixed asset investment, and deferred income tax acquisition of enterprises. It guides the investment of enterprises to the real economic field, thus reducing the financial assets of enterprises. The investment has restrained the financial trend of real enterprises. The conclusion of this paper is of practical significance to support the formulation and implementation of the national structural tax reduction policy and to clarify the regulatory role and mechanism of the structural tax reduction policy.

scholarly journals Investment Of Fixed Equipment Assets On Improving Profitability (case study cv.Parahyangan Express BranchKarawang)

2020 ◽  
Vol 17 (1) ◽  
pp. 30-42
Author(s):  
Sri Suartini ◽  
Dian Hakip Nurdiansyah ◽  
Sheli Rosdayanti
Keyword(s):  
Primary Data ◽  
Test Results ◽  
Fixed Asset ◽  
Financial Report ◽  
Verification Method ◽  
Average Value ◽  
Fixed Assets ◽  
Data Source ◽  
Fixed Asset Investment

The purpose of this study to determine how much influence of fixed asset investment vehicles against profitability CV. Parahyangan Express Karawang Branch. This research uses a descriptive verification method with a primary data source that is a financial report CV. Parahyangan Express Karawang Branch period 2007 to 2016. The result of this research is r average investment value CV. Parahyangan Express in the period 2007 until 2016 tends to decrease, the average value of profitability CV. Parahyang n Express in the period 2007 to 2016 tends to decline. Based on test results t comparison t arithmetic with t table showing 2.840> 2.093 t count more than t table. vehicle fixed asset investment has a significant effect on profitability in a CV. Parahyangan Express. The percentage of influence of fixed asset investment of 30% means 30 % development of profitability CV. Parahyangan Express is influenced by in-kind fixed assets while 70 % is influenced by other factors not examined in this study.

Pengaruh Kinerja Keuangan Terhadap Investasi Aktiva Tetap

2013 ◽  
Vol 1 (3) ◽  
pp. 263-272
Author(s):  
R. Aditya M. Karnawiredja ◽  
Lukman Hidayat ◽  
Marwan Effendy
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Research Method ◽  
Secondary Data ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Asset Turnover ◽  
The Relationship ◽  
Descriptive Method ◽  
Fixed Asset Investment

The purpose of this study was to determine the effect of the company's financial performance empirically, either partially or simultaneously to the fixed asset investment. Ratio used to look at the financial performance is return on investment (ROI) and total assets turnover (TATO). The research method used in this research is descriptive method, the method of research which not only gives an overview of these phenomena, but to explain relationships, test hypotheses, make predictions and find meaning and implications of a problem is solved. The data used are secondary data and processed data the authors. This study analyzes the relationship between ROI, TATO and fixed asset investment. The statistical method used is multiple linear regression and tested significance.  These results indicate that the variable ROI and TATO simultaneous significant effect on the investment of fixed assets. Tests showed that the partial and variable ROI TATO significant effect on the investment of fixed assets.   Keywords: Return On Investment, Total Asset Turnover, Fixed Asset Investment

Energy Consumption and Economic Growth: The Mediated Moderator

2014 ◽  
Vol 962-965 ◽  
pp. 2161-2164
Author(s):  
Hui Liu ◽  
Chuan Mei Wang
Keyword(s):  
Economic Growth ◽  
Energy Consumption ◽  
Technological Progress ◽  
Regression Method ◽  
Moderating Effect ◽  
Hierarchical Regression ◽  
Fixed Asset ◽  
Technological Advances ◽  
Fixed Assets ◽  
Fixed Asset Investment

Technical progress plays an important role in energy consumption promoting the economic growth, and fixed asset investment plays a moderating effect on energy consumption promoting economic growth. This paper studies the intermediary effect of technological advances and the moderating effect of fixed asset investment in energy consumption promoting economic growth. With the acquisition of time series 2002-2011 data, using hierarchical regression method, the intermediary effect and the moderating effect are tested. The results show that: the intermediary effect of technological progress in energy consumption and economic growth is significant, and moderating effect of fixed assets investment in energy consumption and economic growth plays the role completely through the intermediary variable technological progress.

scholarly journals PENGARUH INVESTASI ASET TETAP DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SANSHIRO HARAPAN MAKMUR

2017 ◽  
Vol 3 (1) ◽  
pp. 20
Author(s):  
Mas Nur Mukmin ◽  
Gusprasetyo Gusprasetyo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Operating Cost ◽  
Operating Costs ◽  
Fixed Asset ◽  
Operating Income ◽  
Fixed Assets ◽  
Research Analysis ◽  
Fixed Asset Investment

Research the purpose of this is to determine the influence of Fixed Assets Investment and Operating Expenses to Operating Income simultaneously and partially in PT Makmur Sanshiro expectations. This research is classified as causal research. Analysis of data using multiple linear regression . The results showed, simultaneously Fixed Asset Investment and Operating Costs Operating affect the revenue. Only partially influenced Operating Cost to Operating Income.Keywords: Fixed Asset Investment, Operating Expenses, Operating Income

Influencing Factors and Decoupling Analysis of Carbon Emissions in China's Manufacturing Industry

2021 ◽  
Author(s):  
baoling jin ◽  
ying Han
Keyword(s):  
Carbon Emissions ◽  
Manufacturing Industry ◽  
Energy Intensity ◽  
Value Added ◽  
Carbon Intensity ◽  
Energy Structure ◽  
Investment Efficiency ◽  
Fixed Asset ◽  
Carbon Productivity ◽  
Fixed Asset Investment

Abstract The manufacturing industry directly reflects national productivity, and it is also an industry with serious carbon emissions, which has attracted wide attention. This study decomposes the influential factors on carbon emissions in China’s manufacturing industry from 1995 to 2018 into industry value added (IVA), energy consumption (E), fixed asset investment (FAI), carbon productivity (CP), energy structure (EC), energy intensity (EI), investment carbon intensity (ICI) and investment efficiency (IE) by Generalized Divisia Index Model (GDIM). The decoupling analysis is carried out to investigate the decoupling states of the manufacturing industry under the pressure of "low carbon" and "economy.” Considering the technological heterogeneity, we study the influential factors and decoupling status of the light industry and the heavy industry. The results show that: (1) Carbon emissions of the manufacturing industry present an upward trend, and the heavy industry is the main contributor. (2) Fixed asset investment (FAI), industry value added (IVA) are the driving forces of carbon emissions. Investment carbon intensity (ICI), carbon productivity (CP), investment efficiency (IE), and energy intensity (EI) have inhibitory effects. The impact of the energy consumption (E) and energy structure (EC) are fluctuating. (3) The decoupling state of the manufacturing industry has improved. Fixed asset investment (FAI), industry value added (IVA) hinder the decoupling; carbon productivity (CP), investment carbon intensity (ICI), investment efficiency (IE), and energy intensity (EI) promote the decoupling.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP INVESTASI AKTIVA TETAP PT. SEPATU BATA, Tbk DI BURSA EFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Financial Performance ◽  
Hypothesis Test ◽  
Data Use ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Fixed Asset ◽  
Processing Data ◽  
Regression Test ◽  
Simple Regression ◽  
Fixed Asset Investment

The purpose of this research is to determine impact of the financial performance of fixed asset investment. The data analyzedby simple regression test with hypothesis test, using test the coefficient of determination (R2), partial test (t test), while processing data use SPSS. The results showed that the coefficient of determination (R2) variable Return On Assets (ROA) able to explain the variations that occur in fixed asset investment, but it is partially noeffect and significant fixed asset investment.

scholarly journals CASH FLOW, DEBT ISSUANCE, EQUITY ISSUANCE, AND FIXED ASSET INVESTMENT ON MANUFACTURE COMPANY 2010-2014CASH FLOW, DEBT ISSUANCE, EQUITY ISSUANCE, AND FIXED ASSET INVESTMENT ON MANUFACTURE COMPANY 2010-2014

2020 ◽  
Vol 4 (1) ◽  
pp. 11-21
Author(s):  
Ritma Palupi
Keyword(s):  
Cash Flow ◽  
Equity Issuance ◽  
Pecking Order ◽  
Fixed Asset ◽  
Financing Decision ◽  
Manufacturing Company ◽  
Debt Issuance ◽  
Manufacture Company ◽  
Internal Fund ◽  
Fixed Asset Investment

Matters about financing decision based on pecking order theory’s hierarchy are currently appealing. This research strives to discover how corporate’s fixed asset investment reacts to cash flow, debt issuance, and equity issuance. Researcher uses 75 samples of manufacturing company in Indonesia during 2010-2014 period with 199 firm-year observation. Multiple linear regression’s result indicates that cash flow and debt issuance have influence towards corporate’s fixed asset investment, but the equity issuance have no influence towards corporate’s fixed asset investment. Also regression coefficient exhibits that manufacturing company in Indonesia follows pecking order theory’s hierarchy.  Cash flow’s influence towards fixed asset investment is more significant than debt issuance’s, and debt issuance’s influence is stronger than equity issuance. This points out that corporate’s fixed asset investment is more sensitive towards cash flow (internal fund) compared to debt issuance (external fund), and so is debt issuance is more sensitive compared to equity issuance. With all that in mind, it is concluded that manufacturing company in Indonesia follows pecking order theory in terms of financing decision, which uses internal fund at first then started to use external fund if deemed necessary. 

scholarly journals PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO

2020 ◽  
Vol 15 (3) ◽  
pp. 399
Author(s):  
Vionalisa Chandra ◽  
Ventje Ilat ◽  
Meily Y. B. Kalalo
Keyword(s):  
Hotel Industry ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Actual Situation ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Operational Activities ◽  
Accounting Policy

Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.

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