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All Journal Eksis: Jurnal Riset Ekonomi dan Bisnis JESI (Jurnal Ekonomi Syariah Indonesia) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Pengabdian Masyarakat Indonesia (JPMI) The Academy Of Management and Business (TAMB) IJMA Jurnal Ekonomi Bisnis dan Kewirausahaan
Kusumaningdiah Retno Setiorini
Universitas Alma Ata
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Journal : IJMA

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THE EFFECT OF LEVERAGE, COMPANY SIZE, AND SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH BOARD OF COMMISSIONERS' COMPOSITION AS MODERATING VARIABLES (Study on Manufacturing Company Winner of Asia Sustainability Reporting Rating (ASRRAT) 2020) Khamdani Ahmad; Kusumaningdiah Retno Setiorini
IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2022.3(1).24-38

Abstract

This study aims to scientifically examine the effect of leverage, firm size, and sustainability report disclosure on firm value with the composition of the board of commissioners as a moderating variable in manufacturing companies that won the Asia Sustainability Reporting Rating (ASRRAT) 2020. This type of research is quantitative research with causal associative research design. The research population is a manufacturing company that won the Asia Sustainability Reporting Rating (ASRRAT) 2020 event for the 2016-2019 period. Obtained a sample of 13 companies using purposive sampling method. Data processing using IBM SPSS Statistic version 25 application with descriptive analysis, multiple linear regression, and MRA. The results of the study show that Leverage has a negative and significant effect on firm value, Firm Size has a positive and significant effect on firm value, Sustainability Report Disclosure has no effect on firm value. Leverage, Company Size and Sustainability Report Disclosure have a simultaneous effect on firm value. The composition of the board of commissioners which is reflected in the composition of the independent board of commissioners strengthens the influence of Leverage, Company Size and Sustainability Report Disclosure on Company Value. The determination value of Adjusted R Square is 0.213, which means that the value of the firm is influenced by the variables of Leverage, Company Size and Sustainability Report Disclosure of 21.3%, the remaining 78.7% is explained by other variables outside the research model
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Sektor Industrials Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021) Fisdiyah, Imawati; Suryono, Abi; Marsuking, Marsuking; Setiorini, Kusumaningdiah Retno
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).74-83

Abstract

This study aims to empirically examine the effect of profitability, leverage, company size, and capital intensity ratio on the effective tax rate (ETR). This type of research is quantitative research with secondary data from annual reports on the Indonesia Stock Exchange (IDX). The population is 58 industrial companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique is non-probability sampling using a purposive sampling method. From the selection results obtained a sample of 10 companies. Data processing uses the IBM SPSS Statistics version 25 application with data analysis in the form of statistical descriptive analysis, classical assumption test, multiple linear regression, hypothesis testing, and determination test. The results showed that profitability has no effect on the effective tax rate, leverage has no effect on the effective tax rate, company size has an effect on the effective tax rate, and capital intensity ratio has no effect on the effective tax rate. Meanwhile, profitability, leverage, company size, and capital intensity ratio together affect the effective tax rate.
Co-Authors Abi Suryono Al Haq Kamal Amalia Zulfat Arik Tri Mulyani Asri Dwi Ariyani Atik Aini Nazilah Cakranegara, Pandu Adi Citra Amelia Putri Dimas Wibisono Fisdiyah, Imawati Fitri Fidayanti Galuh Ardyanto Indana Zahrotul Aini Kalbuana, Nawang Khamdani Ahmad Marsuking Marsuking Meutia Layli Nila Hidayah Rosa Nikmatul Fajri Rosa Nikmatul Fajri Suryono, Abi Tri Rochmadi Tyagita Dianingtyas Sudibyo Zulfatun Ruscitasari