scholarly journals PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS

2018 ◽  
Vol 12 (2) ◽  
pp. 126-145
Author(s):  
Tiara Ulfa Inanda ◽  
Eddy Suranta ◽  
Pratana Puspa Midiastuty
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Firm Value ◽  
Tax Avoidance ◽  
Ranking List ◽  
Majority Shareholder

This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financial companies that listed on Corporate Governance Perception Index (CGPI) ranking list. This research uses 3 hypotheses. data were analyzed using multiple linear regression using SPSS 22.0 program. The results showed that tax avoidance has no significant effect on firm value, corporate governance that moderates tax avoidance affects the firm's value and the majority shareholder that moderates tax avoidance does not affect the firm's value.

scholarly journals Corporate Governance, Profitability, Media Exposure, and Firm Value: the Mediation Role of Environmental Disclosure

2021 ◽  
Vol 8 (1) ◽  
pp. 69
Author(s):  
Firdaus Kurniansyah ◽  
Erwin Saraswati ◽  
Aulia Fuad Rahman
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Media Exposure ◽  
Environmental Disclosure ◽  
The Relationship

This study aims to examine and analyze environmental disclosure's effect in mediating the relationship between corporate governance, profitability, and media exposure towards firm value. Total 135 samples of companies that have been listed on IDX in 2015 - 2019 were obtained and analyzed using multiple linear regression. This study showed that corporate governance and profitability increase firm value as investors tend to see corporate governance and profitability as a signal in determining investing decisions. Meanwhile, media exposure and environmental disclosure cannot increase firm value. This study also finds that corporate governance decreases ecological disclosure. Meanwhile, profitability and media exposure cannot increase firm value. Thus, this study also proves that corporate governance, profitability, and media exposure cannot increase firm value through environmental disclosure.

scholarly journals TAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 8 (2) ◽  
pp. 270-279
Author(s):  
Kiswanto ◽  
Atta Putra Harjanto ◽  
Trisni Suryarini ◽  
Nining Apriliyana ◽  
Abdul Kadir
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Impact

Purpose of the study: The objective of the study is to analyze the impact of Corporate Governance and Corporate Social Responsibility Quality on Tax Avoidance.   Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. Purposive sampling method is used, resulting 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21. Main Findings: This study population is a manufacturing company in Indonesia. Data are then analyzed by descriptive statistics and multiple linear regression. It is a quantitative study with 150 companies as the population of the study. They are all manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013 up to 2015. Applications of this study: This study can be useful for good corporate governance dan corporasi social responsibility Novelty/Originality of this study: Tax avoidance, good corporate governance and good social responsibility are included in this study. There are only a few studies that use these variables. This study uses a different proxy from the previous one with the aim of getting more accurate results.

scholarly journals Kebijakan Deviden, Investasi, Pendanaan, dan Tata Kelola Terhadap Nilai Perusahaan pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2014 – 2017

2019 ◽  
Vol 4 (1) ◽  
pp. 56
Author(s):  
Mufidah Mufidah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Audit Committee ◽  
Dividend Policy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This research aimed to examine the influence of dividend policy,investment, funding and, corporate governance  to firm value  of the Company listed in indeks LQ45 in Indonesia. Firm value was proxied by Tobin’s Q (market-based financial performance). Dividend policy was measured by dividend payout ratio, investment was measured by price earning ratio and funding was measured by debt equity ratio,while Corporate governance was identified by number of audit committee. The study used 19 companies as a sample listed on Indonesian Stock Exchange in the period of 2014-2017. The sample was determined by using purposive sampling.  This study uses secondary data from financial statements of companies. Classic assumption test in this study include normality test, multicollinearity test, heterocedasticity test and autocorrelation test. Analysis of data using multiple linear regression analysis, t test, F test, and test the coefficient of determination. Analysis of data using multiple linear regression analysis with SPSS 22. The results showed only dividend policy had positive effect on firm value.

scholarly journals Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value

2019 ◽  
Vol 1 (1) ◽  
pp. 21
Author(s):  
Arie Pratama
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Negative Relationship ◽  
Tax Avoidance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Tax Amnesty ◽  
The Relationship ◽  
Avoidance Level

This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia’s Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.

scholarly journals THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE

2020 ◽  
Vol 7 (2) ◽  
pp. 1-8
Author(s):  
Levana Dhia Prawati ◽  
Jessica Pinta Uli Hutagalung
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Consumer Goods ◽  
Sampling Method ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Sales Growth ◽  
Regression Analyses ◽  
Independent Variables

This study aims to examine and obtain empirical evidence about the effect of capital intensity, executive character, and sales growth on tax avoidance in Indonesia public listed consumer goods industry companies over the period of 2016-2018. Using a purposive sampling method, the sample selected in this study is 30 companies. This study uses multiple linear regression analyses to examine the effect of independent variables on the dependent variable. This study shows that capital intensity and executive characteristics have significant effects on tax avoidance. Meanwhile, sales growth has no significant effect on tax avoidance.

scholarly journals MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 193
Author(s):  
Yudhanta Sambharakreshna ◽  
Nurul Kompyurini
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Analysis Method

<p>This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency of<br />company doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until<br />2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,<br />multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives and<br />profitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the tax<br />avoidance.</p>

scholarly journals Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value

2019 ◽  
Vol 1 (1) ◽  
pp. 21
Author(s):  
Arie Pratama
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Negative Relationship ◽  
Tax Avoidance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Tax Amnesty ◽  
The Relationship ◽  
Avoidance Level

This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia’s Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.

scholarly journals The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions

2021 ◽  
Vol 4 (1) ◽  
pp. 96-103
Author(s):  
I Gede Cahyadi Putra ◽  
I Ketut Sunarwijaya ◽  
I Gusti Ngurah Bagus Gunadi
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Good Corporate Governance ◽  
Saturated Sample ◽  
The Relationship ◽  
Positive Effect ◽  
Credit Institutions

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.

scholarly journals Pengaruh Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018

2020 ◽  
Vol 20 (3) ◽  
pp. 919
Author(s):  
Anju Galingging ◽  
Fery Xaverius Aritonang ◽  
Herlina Novita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Test Results ◽  
Activity Variable ◽  
Independent Variable

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.

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