scholarly journals Analysis of Factors that Influence Tax Avoidance and Firm Value

2018 ◽  
Vol 8 (2) ◽  
pp. 205
Author(s):  
Mayke Kristika Antony ◽  
Gunasti Hudiwinarsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Southeast Asia ◽  
Path Analysis ◽  
Multiple Regression Analysis ◽  
Firm Value ◽  
Banking Sector ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Independent Variables

The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value. 

PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA KOPILOKA 3.0 PALEMBANG TAHUN 2021

2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Work Motivation ◽  
Employee Performance ◽  
Independent Variables ◽  
Analysis Technique ◽  
Level Of Training ◽  
Positive Effect

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.

scholarly journals PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI

2021 ◽  
Vol 4 (2) ◽  
pp. 67-76
Author(s):  
Zef Arfiansyah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Tax Avoidance ◽  
The State ◽  
Company Value ◽  
Positive Effect

This study aims to examine whether tax avoidance and tax risk affect the value of the company and examine whether the existence of an independent commissioner moderates the effect of tax avoidance and tax risk on company value. Multiple regression analysis of 180 companies a year was conducted. The results of this study indicate that tax avoidance has a positive effect on firm value, while tax risk has no effect. In addition, this study also concludes that independent commissioners are seen by investors as a party that inhibits tax avoidance by management so as not to maximize the shift in prosperity from the state to investors. This research has implications (1) for companies, the practice of avoidance of tax avoidance that will not aggressively increase the value of the company, (2) for taxation institutions it provides an overview of tax risks in Indonesia in the context of drafting legislation. Penelitian ini bertujuan untuk menguji apakah penghindaran pajak dan risiko pajak berpengaruh terhadap nilai perusahaan dan menguji apakah keberadaan komisaris independen memoderasi pengaruh penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Analisis regresi berganda terhadap 180 perusahaan tahun dilakukan. Hasil penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap nilai perusahaan, sedangkan risiko pajak tidak berpengaruh. Hal ini menunjukkan bahwa pemegang saham menilai positif penghindaran pajak yang dilakukan manajemen, mereka memandang bahwa penghindaran pajak tersebut dapat meningkatkan kesejahteraan pemegang saham. Di sisi lain, risiko pajak tidak berpengaruh terhadap nilai perusahaan. Selain itu, penelitian ini juga menyimpulkan bahwa komisaris independen dipandang investor sebagai pihak yang menghambat penghindaran pajak oleh manajemen sehingga tidak memaksimalkan pergeseran kemakmuran dari negara ke investor. Penelitian ini memberikan implikasi (1) bagi perusahaan, praktik penghindaran penghindaran pajak yang tidak agresif akan meningkatkan nilai perusahaan, (2) bagi institusi perpajakan hal ini memberikan gambaran risiko pajak di Indonesia dalam rangka penyusunan peraturan perundangan.

scholarly journals DETEKSI DETERMINAN KINERJA KARYAWAN

2019 ◽  
Vol 11 (03) ◽  
pp. 78-86
Author(s):  
Endah Yunianti ◽  
Sri Yuni Widowati ◽  
Aprih Santoso
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Hypothesis Testing ◽  
Work Environment ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Employee Performance ◽  
Sampling Technique ◽  
Independent Variables ◽  
Production Employees

This study was motivated by the decline in targets at PT. Mod Indi Semarang. For this reason, the problem can be formulated is how the sewing part efforts improve Employee Performance so that production is achieved. The purpose of this study was to analyze the influence of the Work Environment, Leadership, and Motivation on Employee Performance in the part of sewing production at PT. Indo Mod Semarang. The population of this study was 420 production employees at sewing PT. Indo Mod Semarang. The sample used in this study was 81 respondents using purposive sampling technique, which is a sampling technique that provides an opportunity to become a member of the sample with certain criteria. Then the method of collecting data through questionnaires and data analysis using SPSS 22 which includes tests of validity, reliability, classic assumption tests, multiple regression analysis, hypothesis testing using a t-test, F test, R2 test. The results of this study indicate that all independent variables, namely Work Environment, Leadership, and Motivation have a positive and significant effect on employee performance. Based on the determination coefficient value of 0.884, it is known that in this study the Work Environment, Leadership, and Motivation has a consequent on the variable employee performance of 88.4% while the rest, which is 11.6% is influenced by other variables that are not explained.

scholarly journals Karakteristik Anggota Dewan Perwakilan Rakyat Daerah sebagai Variabel Anteseden Tingkat Korupsi dan Implikasinya terhadap Kualitas Audit (Studi Kasus di Pemerintah Provinsi Banten)

2020 ◽  
Vol 8 (1) ◽  
pp. 16-29
Author(s):  
Rudi Zulfikar ◽  
Kurniasih Dwi Astuti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Background Knowledge ◽  
The Political ◽  
Test Results ◽  
Analysis Method ◽  
Negative Effect ◽  
Political Background

Tujuan penelitian ini untuk mengetahui pengaruh Personal Background, Political Background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Propinsi Banten terhadap tingkat Korupsi serta implikasinya terhadap Kualitas Audit. Populasi penelitian ini adalah seluruh anggota DPRD Provinsi Banten sejumlah 85 orang. Metode analisis data penelitian ini yaitu analisis regresi berganda. Hasil pengujian menunjukkan Personal background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Provinsi Banten berpengaruh menurunkan terhadap tingkat Korupsi. Hasil lainnya, Tingkat Korupsi berpengaruh negatif terhadap Kualitas Audit. Sedangkan Political Backgroundtidak berpengaruh.   The purpose of this study was to determine the effect of Personal Background, Political Background, knowledge and understanding of members of the Banten Province Regional Representative Council on the level of Corruption and its implications for Audit Quality. The population of this study was all members of the Banten Province DPRD numbering 85 people. The data analysis method of this research is multiple regression analysis. The test results show that the Personal background, knowledge and understanding of the members of the Regional Representatives Council of Banten Province has the effect of reducing the level of Corruption. Other results, the level of corruption has a negative effect on audit quality. While the Political Background has no effect.

scholarly journals Analisis Pengaruh Exterior dan Interior Toko terhadap Minat Belanja Konsumen

2019 ◽  
Vol 10 (2) ◽  
pp. 103
Author(s):  
Kholid Albar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Marketing Strategies ◽  
Shopping Center ◽  
Consumer Spending ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Positive Effect ◽  
Total Item

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>As one of the retail stores that are visited by consumers with a total item variance of products that reaches 1000 items, the Al-Fath store has its own impression in implementing its marketing strategies that are practiced into exterior and interior settings. The store atmosphere can be a positive means of communication, profitable and increase opportunities to influence consumer buying interest. For the purpose of this study, first to determine the effect of simultaneous and partial exterior and interior variables on consumer shopping interests at the Al-Fath store in the Yogyakarta Muslim Khasanah Shopping Center. Second is to find out which variables from the exterior and interior are the most dominant in influencing consumer shopping interests. The respondents were 100 people. Data were collected using instruments in the form of questionnaires. Data analysis techniques used were multiple regression analysis using the SPSS 17.0 for Windows program. The results of this study showed that from exterior and interior variables, more positive and significant variables towards consumer shopping interests, namely exterior with a coefficient of 0, 330 and interior with a coefficient of 0.522. The conclusion of this study is that independent variables, exterior and interior, have a positive and significant effect on consumer spending interest. Individually the variables that have a positive effect are exterior and interior. While the most dominant variable towards consumer spending interest is interior variables.</span></p><p><span>Keywords : </span><span>Interior, Exterior and consumer spending interest</span><span>ABSTRAK</span></p><p><span>Sebagai salah satu toko ritel yang banyak dikunjungi oleh konsumen dengan total item varians produknya yang mencapai 1000 item, toko Al-Fath memiliki kesan tersendiri dalam menerapkan strategi pemasarannya yang dipraktekkan kedalam tatanan exterior maupun interior. Suasana toko dapat menjadi sarana komunikasi yang positif, menguntungkan dan memperbesar peluang untuk mempengaruhi minat beli konsumen. Karena tujuan dari penelitian ini, Pertama untuk mengetahui pengaruh variabel exterior dan interior toko secara simultan maupun parsial terhadap minat belanja konsumen pada toko Al-Fath Pusat Perbelanjaan Khasanah Muslim Yogyakarta. Kedua untuk mengetahui variabel mana dari exterior dan interior yang paling dominan dalam mempengaruhi minat belanja konsumen. Responden sebanyak 100 orang.Data dikumpulkan dengan menggunakan instrument yang berupa kuesioner.Teknik analisis data yang dipergunakan adalah analisis regresi bergandadengan menggunakan program SPSS 17.0 for Windows.Hasil penelitian ini menunjukkan bahwa dari variabel-variabel exterior dan interior, variabel yang lebih berpengaruh positif dan signifikan terhadap minat belanja konsumen yaitu exterior dengan koefisien 0, 330 dan interior dengankoefisien 0,522. Kesimpulan dari penelitian ini adalah variabel independen yaitu exterior dan interior berpengaruh positif dan signifikan terhadap minat belanja konsumen. Secara sendiri </span><span>– </span><span>sendir ivariabel </span><span>–</span><span>variabel yang berpengaruh positif adalah exterior dan interior. Sedangkan variabel yang paling dominan terhadap minat belanja konsumen adalah variabel interior.</span></p><p><span>Kata kunci : </span><span>Interior, Eksterior dan Minat Belanja Konsumen</span></p></div></div></div>

scholarly journals PENGARUH EXPERIENTIAL MARKETING TERHADAP LOYALITAS KONSUMEN RESTORAN ORIENTAL DI BENGKULU

2019 ◽  
Vol 12 (1) ◽  
pp. 113-123
Author(s):  
Yayuk Winarsih ◽  
Sularsih Anggarawati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Customer Loyalty ◽  
Validity And Reliability ◽  
Experiential Marketing ◽  
Independent Variables ◽  
The Future

This research is conducted to analyze the influence of experiential marketing to customer loyalty at sumpit mas restaurant in Bengkulu. The population of the research is the customer of sumpit mas restaurant. The amount of samples are selected 150 costumers by using accidental sampling. The research consists of a dependent variable that is customer loyalty and five independent variables which are dimension of experiential marketing : sense, feel, think, act and relate. Data analysis was carried out quantitatively, using multiple regression analysis with previously tested for validity and reliability. The result showed that sense,feel,think,act and relate towards of the customer loyalty respectively. The result of this research convey that all of the independent variables simultaneously affect the customer loyalty positif and significantly. Partially test proved that all variables affect positif and significant to costumer loyalty where sense variable has affected most significantly. Therefore sumpit mas restaurant should be pay attetion seriously to increase all independent variables to enhance the customer loyalty such as to give cheff sharingpayment system, set the time standar in order taking, serve customer more friendly, hold costumer gathering event at sumpit mas. Management of the companies should improve experiental marketing so in the future customer loyalty more improve and better.

scholarly journals Influence of Investment Decisions, Corporate Social Responsibility and Company Growth in Companies Manufacturing of the Sub-Sector of Consumption Goods Registered in Indonesia Stock Exchange Year 2017-2019

2020 ◽  
Vol 3 (4) ◽  
pp. 3421-3432
Author(s):  
Anggiat Sinurat ◽  
Elfina Okto Posmaida Damanik ◽  
Risma Munthe ◽  
Eva Sriwiyanti ◽  
Sri Martina
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Corporate Social ◽  
Company Growth

This study aims to determine the effect of investment decisions, corporate social responsibility and company growth in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Several previous studies on different firm values. Therefore, other research needs to be done to retest the theory of value. The research data is obtained from sample companies which can be downloaded from the Indonesia Stock Exchange website. The data analysis technique used is multiple regression analysis. The data analysis process that is done first is the classical assumption test, multiple regression analysis and then testing the hypothesis. The results of the study partially show that only investment decisions have a positive and significant effect on firm value. Meanwhile, the growth of companies and corporate social responsibility has no effect on firm value. The results of the research simultaneously show that corporate social responsibility and company growth have a significant effect on firm value.

scholarly journals A REVIEW ON THE USE OF REGRESSION ANALYSIS IN STUDIES OF AUDIT QUALITY

2015 ◽  
Vol 1 (1) ◽  
pp. 107
Author(s):  
Agung Dodit Muliawan
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Audit Quality ◽  
Research Articles ◽  
Anglo Saxon ◽  
Multiple Regressions ◽  
Independent Variables ◽  
Anglo American

This study aimed to review how regression analysis has been used in studies of abstract phenomenon, such as audit quality, an importance concept in the auditing practice (Schroeder et al., 1986), yet is not well defined. The articles reviewed were the research articles that include audit quality as research variable, either as dependent or independent variables. The articles were purposefully selected to represent balance combination between audit specific and more general accounting journals and between Anglo Saxon and Anglo American journals. The articles were published between 1983-2011 and from the A/A class journal based on ERA 2010’s classifications. The study found that most of the articles reviewed used multiple regression analysis and treated audit quality as dependent variable and measured it by using a proxy. This study also highlights the size of data sample used and the lack of discussions about the assumptions of the statistical analysis used in most of the articles reviewed. This study concluded that the effectiveness and validity of multiple regressions do not only depends on its application by the researchers but also on how the researchers communicate their findings to the audience.KEYWORDSAudit quality, regression analysisABSTRAKKajian ini bertujuan untuk mereviu bagaimana analisa regresi digunakan dalam suatu fenomena abstrak seperti kualitas audit, suatu konsep yang penting dalam praktik audit (Schroeder et al., 1986) namun belum terdefinisi dengan jelas. Artikel yang direviu dalam kajian ini adalah artikel penelitian yang memasukkan kualitas audit sebagai variabel penelitian, baik sebagai variabel independen maupun dependen. Artikel-artikel tersebut dipilih dengan cara purposif sampling untuk mendapatkan keterwakilan yang seimbang antara artikel jurnal khusus audit dan akuntansi secara umum, serta mewakili jurnal Anglo Saxon dan Anglo American. Artikel yang direviu diterbitkan pada periode 1983-2011 oleh jurnal yang masuk dalam kategori A/A berdasarkan klasifikasi ERA pada tahun 2010. Kajian ini menemukan bahwa sebagian besar artikel-artikel tersebut menggunakan analisa regresi berganda dan menjadikan kualitas audit sebagai variabel dependen serta mengukurnya menggunakan proksi. Kajian ini juga menyoroti ukuran data sampel yang digunakan dan kurangnya pembahasan mengenai asumsi yang digunakan dalam analisa statistik. Kajian ini menyimpulkan bahwa efektivitas dan validitas penggunaan analisa regresi berganda dalam penelitian tidak hanya bergantung pada kemampuan peneliti untuk menggunakannya, namun juga pada kemampuan peneliti untuk mengkomunikasikan hasil penelitiannya kepada pembaca.KATA KUNCIKualitas audit, analisa regresi

scholarly journals Influence of Foreign Ownership, Ownership Concentrated, and Environmental Disclosure to Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 91-96
Author(s):  
Elfira Roza Fitri ◽  
Enni Savitri ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.

scholarly journals The Relationship Between Chaebol And Firm Value Using Bayesian Network

2017 ◽  
Vol 33 (6) ◽  
pp. 1113-1128 ◽  
Author(s):  
Eun-Jung Sun ◽  
Sung-Jin Park
Keyword(s):  
Regression Analysis ◽  
Bayesian Network ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Real World ◽  
Firm Value ◽  
Accounting Information ◽  
The Real ◽  
Independent Variables ◽  
The Relationship

The purpose of this study is to analyze the effects of being a chaebol company, the biggest company characteristic variable, on firm value. It tries to overcome the limitation of multiple regression analysis mostly used in preceding research. That is, as multiple regression analysis assumes uniform linearity between dependent and independent variables, it could not reflect the diverse types of the real world. Thus, based on being a chaebol company and financial information, company characteristic variables influencing firm value, this study derives causal relationships existing between them. The results could help managers and various accounting information users in their decision-making by providing them with information of what company characteristics would directly or indirectly influence firm value. To this end, this study utilizes Bayesian Network and attempts Markov Blanket. In the end, all the analysis methods used in this study not only provides significant results, but also raises its practical value by offering information of diverse situations that could occur in the real world.

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