scholarly journals Determinant of Tax Aggressiveness and Relationship with Firm Value (Empirical Study Company Listed Go-Public in Indonesia Stock Exchange)

2020 ◽  
Vol 9 (2) ◽  
pp. 109
Author(s):  
Akhmad Hitten ◽  
Novita Novita
Keyword(s):  
Firm Value ◽  
Structural Equation ◽  
Stock Exchange ◽  
Control Variable ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Tax Aggressiveness ◽  
Section Data

This study aims to determine the effect of liquidity, profitability, and solvability on the level of tax aggressiveness with firm value as a control variable. Total sample was 86 non-financial company that implicate tax aggressiveness in Indonesia Stock Exchange (IDX), with purposive sampling, with cross section data period 2007 to 2017. This study using agency theory and signaling theory as the grand theory. The data were analyzed using Structural Equation Modeling- Partial Least Square (SEM-PLS). This study uses a SmartPLS 3.0 and must pass outer and inner criteria. The reason why the author choose SmartPLS is because this application program can explain each indicator of the variable, so will be easy to evaluate which indicator that not have the correspondent affect with the dependend variable. The previous studies of ETR showed inconsistent results in various countries. Test results show that liquidity and profitability have a negative and significant influenced with tax aggressiveness. Solvability has a negative and not significant influenced on tax aggressiveness. Firm value has a positive and significant influenced on tax aggressiveness.

scholarly journals The influence of trust, satisfaction, value, and brand image on loyalty

2020 ◽  
Vol 12 (2) ◽  
pp. 168
Author(s):  
Gandadinata Thamrin ◽  
Innocentius Bernarto ◽  
Yukichika Kawata
Keyword(s):  
Data Collection ◽  
Structural Equation ◽  
Brand Image ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Collection Method ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to investigate the influence of trust, satisfaction, values, and brand image on the loyalty of MaxxCoffee. Data collection in this study was conducted using a questionnaire given to students of Universitas Pelita Harapan as respondents. The research design uses convenience sampling with a total sample of 249 samples. The data collection method is utilizing questionnaires and the data is analyzed by the Partial Least Square of Structural Equation Modeling (PLS-SEM). The findings of this study are trust, satisfaction, and value have a positive effect on loyalty. Conversely, the brand image has no positive effect on Maxx Coffee customers’ loyalty. The contribution of this study is providing input to the management of Maxx Coffee to concern and maintain their trust, satisfaction, value, and brand image of Maxx Coffee to maintain the customers’ loyalty.

scholarly journals The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness

2019 ◽  
Vol 4 (3) ◽  
pp. 134-145
Author(s):  
Masna Ellyani ◽  
Ataina Hudayati
Keyword(s):  
Structural Equation ◽  
Stock Exchange ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Earning Management ◽  
Positive Role ◽  
Tax Aggressiveness ◽  
The Relationship

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management 

scholarly journals Bagaimana Good Corporate Governance (GCG) dalam Keberlanjutan Perusahaan?

2020 ◽  
Vol 3 (2) ◽  
pp. 225
Author(s):  
K. Kurniyati ◽  
K. Khairiyani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Price ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Good Corporate Governance

<p>This research aimed to examine the effect of Good Corporate Governance (GCG) on firm value. Good Corporate Governance (GCG) was measured by the Corporate Governance Perception Index (CGPI). CGPI was assessed by the Indonesian Institute of Corporate Governance (IICG), an independent institute that was conducting the development of Good Corporate Governance in Indonesia. The firm value was reflected by the stock price, PBV (Price to Book Value), and Tobin’s Q. This study used ten firms as a sample consistently listed in the Indonesian Stock Exchange and followed the CGPI program during 2014-2019. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that CGPI reflected Good Corporate Governance affected firm value (stock price, PBV, and Tobin’s Q).</p>

scholarly journals Effect of transformational leadership and organizational culture on employee performance mediated by job motivation

2019 ◽  
Vol 6 (6) ◽  
pp. 118-127
Author(s):  
G. Ngurah Suteja Putra ◽  
I Gusti Ayu Manuati Dewi
Keyword(s):  
Transformational Leadership ◽  
Organizational Culture ◽  
Leadership Style ◽  
Structural Equation ◽  
Employee Performance ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Job Motivation

This study aims to analyze the effect of transformational leadership and organizational culture on employee performance mediated by job motivation. The population in this study included 134 Civil Servants in the Secretariat of the Bali District/City Election Commission with a total sample of 100 people using the proportional random sampling method. Data analysis techniques were performed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. Job motivation is able to mediate the relationship between transformational leadership and organizational culture on employee performance partially. The Head of the Secretariat of the KPU of Regency/City in Bali needs to develop a transformational leadership style by providing motivation that inspires subordinates to work better when job motivation increases will be directly proportional to an increase in employee performance. In addition, a strong organizational culture such as information disclosure and participation of all members of the organization in achieving organizational goals can be developed continuously. When job motivation increases, it will encourage employees to improve the quality and timeliness of employees in completing work.

scholarly journals Keputusan Investasi, Leverage, Profitabilitas, dan Ukuran Perusahaan Sebagai Faktor Penentu Nilai Perusahaan Manufaktur

2020 ◽  
Vol 19 (1) ◽  
pp. 10-23
Author(s):  
I Made Purba Astakoni ◽  
I Wayan Wardita
Keyword(s):  
Firm Value ◽  
Structural Equation ◽  
Hypothesis Test ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Test Results ◽  
Significant Positive Effect ◽  
Positive Effect

Abstract-The purpose of this study is 1) to find out and analyze the effect of investment decisions on firm value, 2) to find out and analyze the effect of leverage on firm value, 3) to find out and analyze the effect of profitability on firm value; 4) to find out and analyze the effect of company size on company value. The population in this study are cosmetics and household use manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2011-2018. Sampling was done purposively with predetermined criteria. The data analysis of this study uses the Partial Least Square (PLS) approach. PLS is a Structural Equation Modeling (SEM) equation model based on components or variants. Based on the hypothesis test, the first hypothesis is obtained; which states that investment decision variables have a significant positive effect on firm value is acceptable. Second hypothesis test results; which states that leverage has a significant positive effect on firm value is acceptable. Third hypothesis test results; which states profitability has a significant positive effect on firm value is acceptable. The fourth hypothesis test results; which states that company size has a significant positive effect on the value of the company can not be accepted (rejected). The result of the model accuracy test by looking at R Square Adjusted which contributed the model in explaining the structural relationship of the studied variables was 0.604 (or 60.40%). Keywords: Investment Decisions; Leverage; Profitability; Firm Size and Firm Value. Abstrak-Tujuan dari studi ini adalah 1) untuk mengetahui dan menganalisis pengaruh keputusan investasi terhadap nilai perusahaan,2) untuk mengetahui dan menganalisis pengaruh leverage terhadap nilai perusahaan, 3) untuk mengetahui dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan; 4) untuk mengetahui dan menganalisis pengaruh ukuran perusahaan terhadap nilai perusahaan. Populasi dalam studi ini adalah perusahaan manufaktur sektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2018. Pengambilan sampel dilakukan secara purposive dengan kriteria yang telah ditetapkan sebelumnya. Analisis data studi ini menggunakan pendekatan Partial Least Square (PLS). PLS adalah model persamaan Structural Equation Modeling (SEM) yang berbasis komponen atau varian. Berdasarkan uji hipotesis yang dilakukan didapat hipotesis pertama ; yang menyatakan variabel keputusan investasi berpengaruh signifikan positif terhadap nilai perusahaan dapat diterima. Hasil uji hipotesis kedua ; yang menyatakan leverage berpengaruh signifikan positif terhadap nilai perusahaan dapat diterima. Hasil uji hipotesis ketiga ; yang menyatakan profitabilitas berpengaruh signifikan positif terhadap nilai perusahaan dapat diterima. Hasil uji hipotesis keempat ; yang menyatakan ukuran perusahaan berpengaruh signifikan positif terhadap nilai perusahaan tidak dapat diterima (ditolak). Hasil uji ketepatan model dengan melihat R Square Adjusted yang memberi kontribusi model dalam menjelaskan hubungan struktural variabel yang diteliti adalah sebesar 0,604 (atau 60,40%). Kata kunci: Keputusan Investasi; Leverage; Profitabilitas; Ukuran perusahaan dan Nilai perusahaan

scholarly journals Unlocking the Relationship Between Talent Management Practices and Performance Sustainability in the Sports Industry

2021 ◽  
Vol 12 (3) ◽  
pp. 366-380
Author(s):  
Abdul Gaffar Khan ◽  
Somiron Banik ◽  
Md. Aftab Uddin ◽  
Syed Moudud-Ul-Huq
Keyword(s):  
Performance Management ◽  
Structural Equation ◽  
Management Practices ◽  
Deductive Reasoning ◽  
Talent Management ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Sports Industry

The present study investigated the effect of talent management practices on performance sustainability in the sports industry. The study used the deductive reasoning approach to predict new cricketer performance sustainability. The hypotheses were tested using partial least square structural equation modeling (PLS-SEM) techniques. The self-administered structured questionnaires were used to collect data. The total sample size was 270, which were collected from respondents playing in Bangladesh Premier League domestic and international matches. The results revealed that onboarding and engagement, player development, performance management, and strategic teamwork planning positively influence performance sustainability. However, the findings suggested that policymakers and other concerned authorities should implement this result to sustain players' performance continuously. This is the first paper that applies talent management practices to magnify performance sustainability.

The Effect of Growth and Systematic Risk on the Firm’s Value: Profitability as a Mediating Variable

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Mulyanto Nugroho ◽  
Abdul Halik
Keyword(s):  
Firm Value ◽  
Structural Equation ◽  
Systematic Risk ◽  
Partial Least Square ◽  
Least Square ◽  
Insurance Companies ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
The Impact ◽  
Positive Effect

This research aimed to examine the impact of growth and systematic risk on company value, mediated by profitability in insurance companies listed on the Indonesia Stock Exchange (IDX). There are 88 companies in the financial sector in the insurance sub-sector listed on the IDX. They were taken as the population by using the purposive sampling technique. The sample of this study consisted of fourteen insurance companies. The data is analyzed using partial least square structural equation modeling (PLS-SEM). It was found that growth has a significant positive effect on profitability, and profitability has a significant positive effect on firm value. It means that profitability fully mediates the effect of growth on firm value. On the contrary, growth does not have a significant direct effect on firm value. Systematic risk has no significant effect on profitability and firm value. These findings are expected to have a good impact on investors and firms’ managers in Indonesia by looking at the growth and its impact on current corporate values.

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 4 (1) ◽  
pp. 426-436
Author(s):  
Anisa Hediyanti Muasiri ◽  
◽  
Erna Sulistyowati ◽  
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Structural Equation ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Analysis Technique ◽  
Modeling Data

This study aims to test the influence of intellectual capital and corporate governance on firm value with profitability as a moderating variable. The population of this study is banking companies listed on IDX during 2015 –2019 amounted to 45 companies. Sampling techniques using purposive sampling so that research samples obtained as many as 15 companies. The research data used is secondary data obtained from the annual report and GCG reportof banking companies listed on IDX during 2015 –2019. This study uses structural equation modeling data analysis technique –partial least square (SEM-PLS) with WarpPLS 7.0 software. The result of this study shows that: (1) Intellectual capital positively and significantly affects the firm value, (2) Corporate governance has no effect on the firm value, (3) Profitability can moderate the influence of intellectual capital on the firm value, (4) Profitability can’t moderate the influence of corporate governance on the firm value.Keywords: Intellectual Capital, Corporate Governance, Firm Value, Profitability

scholarly journals Analysis of Banking Risk, Good Corporate Governance, Capital and Earning Influences on the Indonesia’s Commercial Bank Performances

2021 ◽  
Author(s):  
M. Nuruddin Subhan
Keyword(s):  
Corporate Governance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Structural Equation ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Good Corporate Governance ◽  
Bank Soundness

This study aims to analyze the effect of commercial bank soundness in Indonesia based on Bank Indonesia regulation number 13/24/DPNP date 25 October 2011, which concern on the implementation guide for Bank Regulation in Indonesia number 13/1/PBI/ 2011 on assessment of bank healthy. In general, those assessments cover risks, good corporate governance (GCG), earning and capital. While, the performance of commercial bank is measured based on credit growth and profit growth. A total of 45 commercial banks listed on the Indonesia Stock Exchange are the population of the study which will be analyzed using the structural equation modeling program - partial least square (SEM-PLS). The results show that credit risk, GCG and earnings have no effect on bank’s performance in Indonesia. Market risk, liquidity risk and capital negatively affect the performance of commercial banks in Indonesia. This research is expected to contribute to the policy making of central banks and also commercial bank organization in particular to improve their performance. This research also contributes to the theory by enriching the discussion on related themes.

scholarly journals Unlocking the Relationship between Talent Management Practices and Performance Sustainability in Sports Industry

2021 ◽  
Vol 12 (3) ◽  
pp. 0-0
Keyword(s):  
Performance Management ◽  
Structural Equation ◽  
Management Practices ◽  
Deductive Reasoning ◽  
Talent Management ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Sports Industry

The present study investigated the effect of talent management practices on performance sustainability in the sports industry. The study used the deductive reasoning approach to predict new cricketer performance sustainability. The hypotheses were tested using partial least square structural equation modeling (PLS-SEM) techniques. The self-administered structured questionnaires were used to collect data. The total sample size was 270, which were collected from respondents playing in Bangladesh Premier League, Domestic and International matches. The results revealed that onboarding and engagement, player development, performance management, and strategic teamwork planning positively influence performance sustainability. However, the findings suggested that policymakers and other concerned authorities should implement this result to sustain players' performance continuously. Meanwhile, this is the first paper that applies talent management practices to magnify performance sustainability.

Sign in / Sign up

Export Citation Format

Share Document