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 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 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 FIRM VALUE PERFORMANCE: PROFITABILITY PERSPECTIVE AND CAPITAL STRUCTURE AT STATE-OWNED BANK

2021 ◽  
Vol 6 (1) ◽  
pp. 140-150
Author(s):  
Kendri Nengah Sukendri ◽  
Ni Putu Ari Aryawati
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Entire Population ◽  
Analysis Technique ◽  
The Relationship

This study aims to determine the relationship and influence of profitability variables and capital structure on firm value toward BUMN's bank listed stated-owned enterprises 2014-2018 in Indonesia. The method of determining the sample is pooling data that examines the entire population and found as many as 4 companies using multiple linear regression with SPSS 23.0 analysis technique. Based on the results of the analysis found that profitability has a significant effect on firm value. Capital structure has no significant effect on firm value.

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.

PENGARUH LIKUIDITAS, SOLVABILITAS, RENTABILITAS TERHADAP NILAI PERUSAHAAN DI MEDIASI OLEH PROFITABILITAS PADA PERUSAHAAN LQ45 DI BEI PRIODE 2018-2020

2021 ◽  
Vol 10 (2) ◽  
pp. 190-213
Author(s):  
Hendianto ◽  
Ronny Buha Sitohang
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Quantitative Research ◽  
Sample Selection ◽  
Sample Technique ◽  
The Relationship ◽  
Purposive Sample

This study aims to determine the effect of liquidity, solvency, profitability on firm value mediated by profitability in LQ45 companies on the IDX for the 2018-2020 period. This research is included in quantitative research using multiple linear regression. The population in this study is the bLQ45 company listed on the BEIb for the 2018-2020 period. The sample selection used a purposive sample technique of 57 companies. The data were analyzed using the SPSS application. Based on the results of research conducted, it can be concluded that liquidity, solvency, and profitability have a significant effect on profitability. Liquidity and profitability also have a significant effect on firm value. However, solvency shows no significant effect. Profitability is not able to mediate the relationship between liquidity, solvency, and profitability to firm value in LQ45 Companies on the IDX for the 2018-2020 period.

scholarly journals PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (1) ◽  
pp. 49-57
Author(s):  
Tio Friska Simanjuntak ◽  
Yansen Siahaan ◽  
Ady Inrawan ◽  
Supitriyani Supitriyani
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Significant Relationship ◽  
Firm Value ◽  
Dividend Policy ◽  
Hypothesis Test ◽  
Regression Test ◽  
Relationship Of ◽  
The Relationship

The aim of this research are to determine: 1. The description of leverage, profitability, dividend policy and firm value. 2. The effect of leverage and profitability on firm value either simultaneously or partially. 3. The ability of dividend policy to moderated leverage and profitability relationship with firm value at Sub Sector Property and Real Estate on The Indonesia Stock Exchange partially.          The result of the research can be summarized as follows: 1. Leverage, profitability, dividend policy and firm value has decreased. 2. The results of multiple linear regression test without moderating is known that leverage and profitability has a positive effect on firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy weakens the relationship of leverage with firm value, while dividend policy strengthens the relationship of profitability with firm value. 4. The results of the first hypothesis test can be concluded that leverage and profitability have significant effect on firm value either simultaneously and partially. 5. The second hypothesis test results can be concluded that partially dividend policy can moderate but has no significant relationship of leverage with firm value while dividend policy can moderate has significant relationship of profitability with firm value.          This research suggest that company should manage assets efficiently, increase company profit, and increase dividend distribution so that firm value will also increase. Keywords: Leverage, Profitability, Dividend Policy and Firm Value

scholarly journals PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 12-19
Author(s):  
Evryl Claudia Tarigan ◽  
Jubi Jubi ◽  
Ady Inrawan ◽  
Supitriyani Supitriyani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship

AbstrakTujuan penelitian ini adalah untuk mengetahui: 1. Gambaran likuiditas, profitabilitas, kebijakan dividen, dan nilai perusahaan. 2. Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial. 3. Kemampuan kebijakan dividen dalam memoderasi hubungan likuiditas dan profitabilitas dengan nilai perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia secara parsial. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi dan determinasi serta uji hipotesis.Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Likuiditas, profitabilitas, dan kebijakan dividen mengalami peningkatan sedangkan nilai perusahaan mengalami penurunan. 2. Hasil pengujian regresi linear berganda tanpa variabel moderating diketahui bahwa likuiditas berpengaruh negatif, sementara profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Hasil pengujian regresi linear berganda dengan variabel moderating diketahui bahwa kebijakan dividen memperkuat hubungan likuiditas dengan nilai perusahaan, sementara kebijakan dividen memperlemah hubungan profitabilitas dengan nilai perusahaan. 4. Hasil uji hipotesis pertama dapat disimpulkan bahwa likuiditas dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan secara simultan. Sedangkan secara parsial likuiditas berpengaruh tidak signifikan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan 5. Hasil uji hipotesis kedua dapat disimpulkan bahwa kebijakan dividen mampu memoderasi namun tidak signifikan hubungan likuiditas dan profitabilitas dengan nilai perusahaan secara parsial.Saran yang dapat diberikan adalah sebaiknya perusahaan mengelola aset lancarnya secara efisien, lebih produktif dalam mengelola aset dalam meningkatkan laba perusahaan, menjaga profitabilitas tetap meningkat dan meningkatkan pembagian dividen. Kata Kunci : Likuiditas, Profitabilitas, Kebijakan Dividen dan Nilai PerusahaanAbstract            The aim of this research are to determine: 1. The description of liquidity, profitability, dividend policy and firm value. 2. The effect of liquidity and profitability on the firm value either simultaneously or partially. 3. The ability of dividend policy in moderated the effect of liquidity and profitability on the firm value of the company at Food and Beverage Sub Sector Company Listed in Indonesia Stock Exchange partially. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coefficient, coefficient of determination,F test and t test.The results of this research concluded as follows: 1. Liquidity , profitability, and dividend policy has decreased, while firm value has decreased. 2. The results of multiple linear regression testing without moderating variable are known that liquidity has a negative effect, while profitability has a positive effect on the firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy strengthens weakens the relationship of liquidity with firm value, while dividend policy weakens the relationship of profitability with firm value. 4. The results of the first hypothesis can be concluded that liquidity and profitability has a significant effect on the firm value simultaneously. While partially liquidity has no significant effect and profitability has a significant effect on firm value 5. The result of the second hypothesis test can be concluded that dividend policy is able to moderate but there is no significant relationship between liquidity and profitability with the firm value partially.The result of this research suggests that the company should manage its current assets efficiently, be more productive in managing assets in increasing company profits, keeps profitability steady and increases dividend distribution.Keywords: Liquidity, Profitability,Dividend Policy and Firm Value

PENGARUH HARGA DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN OPPO SMARTPHONE (Studi kasus pada OPPO Store, Sinergy Celular Medan)

2019 ◽  
Vol 14 (1) ◽  
pp. 17
Author(s):  
Andi S Tarigan ◽  
Zulkarnaian Siregar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Brand Trust ◽  
Significance Level ◽  
Research Hypothesis ◽  
Analysis Technique ◽  
The Relationship

AbstrakPenelitian ini bertujuan untuk mengetahui Pengaruh Harga dan Brand Trust Terhadap Keputusan Pembelian pada Sinergy Celular Medan.Sampel dalam penelitian ini adalah seluruh pengunjung Sinergy Celular Medan sebanyak 77 orang.Teknik pengumpulan data yang digunakan adalah melalui kuesioner (angket) yaitu dengan cara menyebarkan kuesioner kepada sampel (responden) dan mengumpulkannya kembali. Teknik analisis data yang digunakan adalah Regresi Linear Berganda.Sebelum data diregresikan maka terlebih dahulu di uji keterkaitannya antara variabel, datanya diuji menggunakan uji normalitas data, multikolinearitas, dan heterokedastisitas.Serta untuk mengetahui kontribusi faktor Harga dan Brand TrustTerhadap Keputusan Pembelian digunakan rumus Koefisien Determinasi (R2). Hipotesis penelitian diterima apabila t hitung >  t tabel dengan tingkat signifikansi 0,1. Nilai t tabel dalam penelitian ini 1,993. Nilai t hitung variabel X1 sebesar 2,107 t hitung lebih besar dari t tabel maka hipotesis di terima, nilai t hitung variabel X2   sebesar 3,405 t hitung lebih besar dari t tabel maka hipotesis di terima. Kata kunci: Harga, Brand Trust, Keputusan Pembelian AbstractThis study aims to determine the Influence of Price and Brand Trust on Purchasing Decision at Sinergy Celular Medan. The sample in this study is all visitors Sinergy Celular Medan as many as 77 people.Data collection technique used is through questionnaire (questionnaire) that is by distributing questionnaires to the sample (respondent) and collect it back. Data analysis technique used is Multiple Linear Regression. Before the data is diregresikan then first in the test the relationship between variables, the data tested using the test of data normality, multicollinearity, and heterokedastisitas. And to know the contribution of price factors and Brand Trust Against Purchase Decision is used the formula Coefficient of Determination (R2). Research hypothesis accepted if t arithmetic> t table with significance level 0,1. The value of t table in this study is 1,993. Value t arithmetic variable X1 of 2.107 t arithmetic greater than t table then the hypothesis received, the value of t arithmetic variable X2 of 3.405 t arithmetic greater than t table then the hypothesis received. Keywords: Price, Brand Trust, Purchase Decision

THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973–2008

2012 ◽  
Vol 39 (1) ◽  
pp. 1-51 ◽  
Author(s):  
Robert J. Kirsch
Keyword(s):  
Accounting Standards ◽  
Financial Accounting ◽  
Working Relationships ◽  
International Accounting ◽  
International Accounting Standards ◽  
Financial Accounting Standards Board ◽  
Accounting Standard ◽  
Staff Members ◽  
The Us ◽  
The Relationship

ABSTRACT Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee/Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.

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