scholarly journals Corporate governance and tax aggresiveness, an evidence on manufacturing companies in Indonesia

2017 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Ida Farida Adi Prawira
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Hypothesis Testing ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Spss Software ◽  
Analyze Data

The aim of this research is to find out about the influence of corporate governance (Size of Board Commissioners and size of directors) toward tax aggressiveness in manufacturing companies, which are listed in Indonesian Stock Exchange. The sample of this research was 58 manufacturing companies over three years is 2013-2015 with a total of 174 samples, using a purposive sampling method. In this research, researchers used documentation study to collected secondary data with web browsing. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method.To analyze data using SPSS software version 21. The results of hypothesis testing showed that have an influence among corporate governance (Size of Board Commissioners and size of directors) toward tax aggressiveness in manufacturing companies with an indicator books tax different.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

scholarly journals Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

2020 ◽  
Vol 3 (2) ◽  
pp. 85-107
Author(s):  
Anggi Aditya Fahmi ◽  
Priyo Hari Adi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Committees ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.    

scholarly journals Likelihood of Auditor Switching: Evidence for Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 29-40
Author(s):  
Hadri Kusuma ◽  
Diana Farida
Keyword(s):  
Data Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Certified Public Accountant ◽  
Manufacturing Companies ◽  
Auditor Switching ◽  
Correlation Tests ◽  
Public Accountant

This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was secondary data. The data analysis used in this research were 133 selected companies after applying purposive sampling method. The methods of data analysis were descriptive statistics, correlation tests, and generalized linear model (GLM). The results of this research indicated that the variables of financial distress, profitability, Certified Public Accountant (CPA) reputation and management change are significantly determinants of the likelihood of auditor switching. The paper further discusses and interprets the finding of the study.

scholarly journals The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Nurul Ajizah ◽  
Sarwenda Biduri
Keyword(s):  
Data Analysis ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN

2018 ◽  
Vol 12 (1) ◽  
pp. 54-58
Author(s):  
Nungky Wanodyatama Islami
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Return On Equity ◽  
Positive Effect ◽  
Analyze Data

This study aims to analyze the effect of corporate governance as measured by the variables of the board of commissioners, the proportion of independent members of the board of commissioners, the number of board of commissioners and audit committee meeting on the profitability of the company as measured by return on equity (ROE). The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange during 2013-2016. Sampling technique used in this research is purposive sampling method and obtained 48 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2013-2016. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the size of the board of commissioners has a positive effect on the profitability of the company. (2) the proportion of independent members of the board of commissioners positively affects the profitability of the company. (3) the board of commissioners meeting positively affect the profitability of the company. (4) audit committee negatively affect the profitability of the company. 

scholarly journals The effect of policy on debt and profitability with firm values with corporate governance as moderate variables

2022 ◽  
Vol 10 (8) ◽  
pp. 39-46
Author(s):  
Randy Chaidir ◽  
Rosidi Rosidi ◽  
Wuryan Andayani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Debt Policy ◽  
Positive Effect

This study aims to determine the effect of debt policy and profitability on firm value moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method in order to obtain a total of 195 samples that met the specified criteria. This research was tested using Moderated Regression Analysis. The results of this study provide evidence that debt and profitability policies have a positive effect on firm value.  Corporate is unable to influence the policy of debt to the value of the company, meaning that corporate governance cannot parse the information asymmetry caused by the policy of debt to corporate value and corporate governance strengthen the influence of profitability on firm value, which means that with the increasing corporate governance can strengthen the effect of profitability on firm value.

scholarly journals Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak

2021 ◽  
Vol 21 (3) ◽  
pp. 1222
Author(s):  
Mufrihatul Awaliyah ◽  
Ginanjar Adi Nugraha ◽  
Krisnhoe Sukma Danuta
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.

scholarly journals ANALISA PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL STATEMENT FRAUD

2019 ◽  
Vol 6 (2) ◽  
pp. 149
Author(s):  
Arief Satria Ardhiansyah ◽  
Hadri Kusuma ◽  
Olivi Sabilla Sa’dani
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Significant Influence ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Other Hand

The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.

scholarly journals ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 133 ◽  
Author(s):  
Krisnati Adi Cahyani ◽  
I Putu Sugiartha Sanjaya
Keyword(s):  
Data Analysis ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Family Based

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX

scholarly journals Effect of Good Corporate Governance on Profitability

2019 ◽  
Vol 7 (2) ◽  
pp. 90-96
Author(s):  
Devina Subarnas ◽  
Yuliana Gunawan
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Good Corporate Governance ◽  
The Board Of Directors

The research aims to decide the effect of good corporate governance on profitability in banking companies listed on Indonesia stock exchange from 2016 to 2017. This researchwas an explanatory research, using secondary data. The sample was selected using the purposive sampling method, which resulted in a total of 28 sample companies. The data analysis used was multiple linear regression. The results show that the board of directors significantly affect profitability and independent commissioners does not significantly affect profitability. Simultaneously, board of directors and independent commissioners significantly affect profitability.

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