Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Bima Journal : Business, Management and Accounting Journal Escalate : Economics and Business Journal
Lyandra Aisyah Margie
Pamulang University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Influence Of Good Corporate Governance, Capital Structure And Sales Growth On Firm Value Dyah Ayu Tri Utami; Lyandra Aisyah Margie
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1313-1322

Abstract

Purpose: This study aims to examine and analyze the influence of Good Corporate Governance, capital structure, and sales growth on firm value in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Methodology: This research employs an associative quantitative approach using empirical panel data. The sample consists of 14 companies selected through purposive sampling, resulting in 70 firm-year observations. Data were analyzed using panel data regression with the assistance of EViews 12 software. Good Corporate Governance is proxied by independent commissioners and managerial ownership. Results: The results indicate that, simultaneously, independent commissioners, managerial ownership, capital structure, and sales growth influence firm value. Partially, managerial ownership has a significant effect on firm value, while independent commissioners, capital structure, and sales growth do not show a significant effect. Novelty: This study provides a comprehensive panel data analysis of governance and financial factors affecting firm value in the non-cyclical consumer sector. Findings: Managerial ownership emerges as a key governance mechanism in enhancing firm value compared to other governance and financial indicators. Originality: The originality of this study lies in its sector-specific focus and recent empirical data within the Indonesian capital market. Conclusions: Strengthening managerial ownership structures may be more effective in increasing firm value than relying solely on board composition or financial leverage. Type of Paper: Empirical Quantitative Research Paper.
The Effect of Transfer Pricing, Thin Capitalization, Sales Growth, and Institutional Ownership on Tax Avoidance Muhammad Azi Rahino; Lyandra Aisyah Margie
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.718

Abstract

The divergence of interests between the government and companies in fulfilling tax obligations can encourage tax avoidance practices. This study aims to analyze the effect of transfer pricing, thin capitalization, sales growth, and institutional ownership on tax avoidance. The study used a quantitative approach with a descriptive and causal associative design. The population consisted of 93 property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample was selected using purposive sampling, resulting in 70 observations. Secondary data were obtained from annual reports and financial statements, then analyzed using panel data regression with EViews 13. The results showed that thin capitalization and sales growth had a positive and significant effect on tax avoidance, while transfer pricing and institutional ownership had no significant effect. Simultaneously, all variables had a significant effect on tax avoidance
Co-Authors Dyah Ayu Tri Utami Muhammad Azi Rahino