scholarly journals THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE(Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018)

2020 ◽  
pp. 489-499
Author(s):  
Anna Christin Silaban
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Building Construction ◽  
Company Size ◽  
Positive Direction ◽  
Construction Companies ◽  
The Relationship

The objectives of this study are as follows: 1) To examine the effect of Profitability on Tax Avoidance; 2) To examine the effect of Leverage on Tax Avoidance; 3) To assess the extent to which Company Size can moderate the relationship between Profitability and Tax Avoidance; and 4) To assess the extent to which Company Size can moderate the relationship between Leverage and Tax Avoidance. This type of research used in this research is casual associative research (causal associative research). The population in this study were property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) during the period 2013-2018. The sample selection was using purposive sampling method. The analysis method used to test the hypothesis is Moderated Regression Analysis (MRA). The results showed that: 1) Profitability has no effect on tax avoidance in a negative direction; 2) Leverage affects tax avoidance in a positive direction; 3) Company size is unable to moderate the relationship between profitability and tax avoidance; and 4) Firm size is unable to moderate the relationship between leverage and tax avoidance. KEYWORDS: Profitability, Leverage, Company Size, Tax Avoidance

scholarly journals THE EFFECT OF COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE WITH LEVERAGE AS INTERVENING VARIABLES

2020 ◽  
pp. 81-93
Author(s):  
Siti Sarpingah
Keyword(s):  
Empirical Evidence ◽  
Direct Effect ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Company Size ◽  
Positive Direction ◽  
Negative Direction ◽  
Construction Companies ◽  
Multiple Test

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of company size on leverage; 2) Finding empirical evidence regarding the effect of propitability on leverage; 3) Finding empirical evidence regarding the effect of company size on tax avoidance; 4) Finding empirical evidence regarding the effect of profitability on tax avoidance; and 5) Finding empirical evidence regarding the effect of leverage on tax avoidance. The type of research used in this study is casual associative research. The population in this study are property, real estate, and building construction companies that are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange (IDX) during 2013-2018. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Firm size directly affects Leverage in a positive direction, 2) Profitability does not directly affect leverage in a negative direction; 3) Company size has a direct effect on Tax Avoidance in a negative direction; and 4) Profitability has no direct effect on Tax Avoidance in the negative direction, and 5) Leverage has a direct effect on Tax Avoidance in a positive direction. KEYWORDS: COMPANY SIZE, PROFITABILITY, LEVERAGE, TAX AVOIDANCE

scholarly journals Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019

2021 ◽  
Vol 4 (2) ◽  
pp. 2241-2256
Author(s):  
Albert Wijaya ◽  
Juliana Juliana ◽  
Valen Avelina
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Building Construction ◽  
Research Approach ◽  
Company Size ◽  
Construction Companies ◽  
Company Value ◽  
Debt Policy

Property issuers must be prepared to face another year of sluggish market where after three years there has been a continuous cycle of weakness. The purpose of this research is to see the influence. Capital Structure, Liquidity, Company Size, Debt Policy and Profitability against Company Value in property companies, re-evaluation and construction of buildings listed on the Indonesia Stock Exchange for the 2016-2019 Period. Quantitative research approach. This type of descriptive quantitative research. The nature of this research is due and effect / causal. The population in this study were 83 types of property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 Period. The sample is 23 companies. The result is that the capital structure has no partial effect on company value in companies, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 Period. Liquidity does not partially affect the value of property, real estate and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The size of the company does not have a partial effect on the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. The debt policy does not have a partial effect on company value in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Profitability has a partial effect on company value in property, real estate, and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Capital structure, liquidity, company size, debt and profitability simultaneously influence the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period.

scholarly journals ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG

2021 ◽  
Vol 10 (2) ◽  
pp. 182-195
Author(s):  
Ristiana Inda Sari ◽  
Suhendro Suhendro ◽  
Riana Rachmawati Dewi
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Building Construction ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Construction Companies ◽  
Debt Policy

ABSTRACT This study aims to examine and analyze the effect of profitability, firm size, asset structure, and managerial ownership on debt policy. The method in this research is quantitative. The sample selection used a purposive sampling method so as to obtain a sample of 21 property, real estate, and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data used in this research is secondary data. The data analysis method used is multiple regression analysis. The results showed that profitability and firm size had an effect on debt policy. Meanwhile, the asset structure and managerial ownership have no effect on debt policy.   Keywords: Profitability, Firm Size, Asset Structure, Managerial Ownership, Debt Policy

scholarly journals THE EFFECT OF FINANCIAL PERFORMANCE ON SHARE RETURN WITH COMPANY SIZE AS MODERATED VARIABLES

2021 ◽  
pp. 58-72
Author(s):  
Anna Christin Silaban
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Sample Selection ◽  
Absolute Difference ◽  
Company Size ◽  
Construction Companies ◽  
Equity Ratio ◽  
The Relationship ◽  
Positive Effect

The purpose of this study are as follows: 1) To examine the effect of ROA on Stock Returns; 2) To assess the effect of CR on Stock Returns; 3) To assess the effect of DER on Stock Returns; 4) To examine the effect of PER on Stock Returns; 5) To assess the effect of PBV on Stock Returns; and 6) To assess the extent to which Company Size can moderate the relationship between ROA, CR, DER, PER, PBV and Stock Return. This type of research used in this study is a casual associative research (causal associative research). The population in this study are property, real estate, and building construction companies that are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange during 2013-2018. Sample selection with purposive sampling method. The analytical method used to test the hypothesis is multiple regression analysis with the absolute difference test. The results showed that: 1) ROA has a positive effect on stock returns; 2) CR does not have a significant positive effect on stock returns; 3) DER has a positive effect on stock returns; 4) PER has a positive effect on stock returns; 5) PBV has no effect on stock returns; and 6) Company size is not able to moderate the relationship between ROA, CR, DER, PER, PBV with stock returns. KEYWORDS: Return On Assets, Current Ratio, Debt to Equity Ratio, Price Earning Ratio, Price to Book Value, Company Size, Stock Return

Profitability Moderate The Effect Of Firm’s Characteristic On Capital Structure

2019 ◽  
Vol 23 (2) ◽  
pp. 213
Author(s):  
Ceacilia Srimindarti, Firdaus Damas Septio Ardiansyah, Pancawati Hardiningsih, R.M. Oktaviani
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Positive Influence ◽  
Financial Statement ◽  
Company Size ◽  
Analysis Tool ◽  
The Capital Structure

The objective of this study is to examine and analyze the influence of the asset structure and the company size on the capital structure with profitability as a moderating variable. Company managers must make an efficient comparison between internal and external capital to maximize the benefits. The populations of this study areproperty and real estate companies which were listed in Indonesia stock exchange. The sample selection use purposive sampling method. The criteria which used for sampling were: (1) publishing financial statement; (2) make a profit; (3) holding data on asset structure and profitability; (4) using rupiah. The analysis tool usedin this research is PLS. The result of this study showed that asset structure and company size had a positive influence on the capital structure. Profitability moderate the influence of asset structure on the capital structure, and moderate the influence of the company size on a capital structure.

scholarly journals Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies

2017 ◽  
Vol 8 (3) ◽  
pp. 183
Author(s):  
Rusna Oktaviyani ◽  
Agus Munandar
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Sales Growth ◽  
Moderating Variables ◽  
Property Companies ◽  
The Relationship ◽  
Positive Effect

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.

scholarly journals Detection of Fraudulent Financial Statement; Can Perspective of Fraud Diamond Theory be applied to Property, Real Estate, and Building Construction Companies in Indonesia?

2019 ◽  
Vol 4 (6) ◽  
Author(s):  
Dien Noviany Rahmatika ◽  
Maulida Dwi Kartikasari ◽  
Dewi Dewi Indriasih ◽  
Inayah Adi Sari ◽  
Armya Mulia
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Building Construction ◽  
Financial Statement ◽  
Construction Companies ◽  
Accounting Scandals ◽  
Fraudulent Financial Statements

The increasing number of cases related to accounting scandals in the world has caused various parties to assume that management has commited fraudulent financial statement. Detection of fraudulent financial statements must be carried out so it can be prevented fraud and the possibility of a scandal is prolonged. This research examines the effects of pentagon fraud theory (pressure, opportunity, rationalization, competence and arrogance toward fraudulent financial statement: The property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2014-2018 periods The data used were the secondary data based on the purposive sampling method, the number of companies were 29 companies with 5 years observation. Based on logistic regression analysis, pressure has an impact on fraudulent financial statements on the significant value of 0.045. Opportunity has no impact on fraudulent financial statements on the significant value of 0.077. Rationalization has no impact on fraudulent financial statements on the significant value of 0.291. Competence has no impact on fraudulent financial statements on the significant value of 0.107. Arrogance has an impact on fraudulent financial statements on the significant value of 0.001.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 15 (2) ◽  
pp. 169
Author(s):  
Fivi Anggraini
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Financial Distress ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Analysis Data ◽  
Building Construction ◽  
Business World ◽  
Construction Companies

<p><em>Tight competition between companies in the business world in attracting investors is becoming a strong motivation for them to maximize their firm values. This study aims to determine the effect intellectual capital on firm value with financial distress as an intervening variable on real estate and building construction companies listed in Indonesia Stock Exchange in 2014-2018. Sampling method by using purposive sampling with a total   the samples obtained were 40 from real estate and building construction companies listed in IDX. The data was analysed by using multiple linear regression analysis and path analysis. Data analysis was processed with the SPSS 16. The results of this study showed that intellectual capital have significantly negative effect on financial distress. Simultaneously and partially intellectual capital and financial distress have a significant direct effect on firm value. The indirect test results showed that intellectual capital has a significant effect on firm value with financial distress as an intervening variable. </em></p>

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

scholarly journals DETERMINANTS OF EARNING PERSISTENCE

ACCRUALS ◽  
2020 ◽  
Vol 4 (01) ◽  
pp. 104-119
Author(s):  
Ardela Soehartinah Gunawan ◽  
Icih Icih ◽  
Trisandi Eka Putri
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Audit Committees ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Company Size ◽  
Observation Period

This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.

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