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All Journal Jurnal Kajian Manajemen Bisnis Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Al Ishlah Jurnal Pendidikan Jurnal Ekobistek Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business International Journal of Economics Development Research (IJEDR) UPI YPTK Journal of Business and Economics Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Governors
Anita Ade Rahma
Universitas Putra Indonesia YPTK Padang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Governors

 1 
Strength Of Profitability As Moderating Tax And Corporate Governance On Firm Value Mila Sari; Anita Ade Rahma
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.986 KB) | DOI: 10.47709/governors.v1i1.1674

Abstract

This study aims to determine and estimate the effect of tax planning, managerial ownership, and foreign commissioners on firm value with profitability as a moderating variable in manufacturing companies listed on the Indonesian stock exchange. Based on the results of partial hypothesis testing, it can be concluded that tax planning has no effect on firm value. Managerial ownership has an effect on firm value. The foreign board of commissioners has no effect on the value of the company. In tax planning, managerial ownership, and foreign commissioners simultaneously affect the value of the company. Tax planning has no effect on firm value with profitability as a moderation. Managerial ownership has an effect on firm value with profitability as moderating. Foreign board of commissioners affect the value of the company with profitability as moderating. Profitability has an effect on firm value. The amount of managerial ownership in a company has a very important role in increasing the value of the company. This is of course due to a greater attachment to management and care for the sustainability and progress of the company.
Executive Character, Leverage, Political Connection, and Profitability on Tax Avoidance: Moderated By Institutional Ownership Azra, Nadia Nostiva; Rahma, Anita Ade
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.3376

Abstract

The study examines the impact of executive character, leverage, political connections, and profitability on tax avoidance moderated by institutional ownership in manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2017-2021. The study uses quantitative data, which is used to prove the cause-and-effect relationship between independent variables, namely, executive character, leverage, political connection and profitability to the dependent variable. The results support the efficient transaction hypothesis theory, which suggests that RPT is profitable but reduces corporate tax aggressiveness. Leverage and profitability are proven to have a significant influence on tax avoidance. Meanwhile, executive character and political connections are the opposite, namely they do not have a significant effect on tax avoidance. Debt levels and profits have an important role in tax avoidance. the existence of institutional ownership also does not have a significant impact on tax avoidance. Likewise, institutional ownership is unable to strengthen the relationship between executive character, political connections and profitability with tax avoidance. However, unlike leverage, institutional ownership is able to strengthen the relationship between leverage and tax avoidance. So it is clear that the level of debt certainly needs to be the main monitoring if the company is going to carry out tax avoidance. The findings provide valuable insights for companies looking to improve their tax preventive strategies.
Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value: Intervened by Profitability Nurhaliza, Nurhaliza; Sanjaya, Sigit; Rahma, Anita Ade
GOVERNORS Vol. 3 No. 3 (2024): December 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4937

Abstract

This study aims to determine the Influence of Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value with Profitability as an Intervening variable in Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange 2019-2023. Based on test results Capital Structure has a positive and significant effect on Company Value, Company Size has a insignificant effect on Company Value, Sales Growth has a insignificant effect, GCG has a significant effect on Company Value, Profitability has a insignificant effect on Company Value, Capital Structure has a insignificant effect on Profitability, Company Size has a significant effect on Profitability, Sales Growth has a insignificant effect on Profitability, GCG has a significant effect on Profitability, Capital Structure does not mediate Company Value through Profitability as an Intervening variable, Company Size mediates against Company Value through Profitability as an Intervening variable, Sales Growth does not mediate against Company Value through Profitability as an Intervening variable, GCG mediates against Company Value through Profitability as an Intervening variable.
Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value: Intervened by Profitability Nurhaliza, Nurhaliza; Sanjaya, Sigit; Rahma, Anita Ade
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4937

Abstract

This study aims to determine the Influence of Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value with Profitability as an Intervening variable in Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange 2019-2023. Based on test results Capital Structure has a positive and significant effect on Company Value, Company Size has a insignificant effect on Company Value, Sales Growth has a insignificant effect, GCG has a significant effect on Company Value, Profitability has a insignificant effect on Company Value, Capital Structure has a insignificant effect on Profitability, Company Size has a significant effect on Profitability, Sales Growth has a insignificant effect on Profitability, GCG has a significant effect on Profitability, Capital Structure does not mediate Company Value through Profitability as an Intervening variable, Company Size mediates against Company Value through Profitability as an Intervening variable, Sales Growth does not mediate against Company Value through Profitability as an Intervening variable, GCG mediates against Company Value through Profitability as an Intervening variable.
Co-Authors ALDI, FEBRI Alfitriani Siregar Anatia Agusti Andi Febri Herawati Azra, Nadia Nostiva Bawamenewi, Desberatus Devi Edriani Febri Aldi Febri Aldi Febri Aldi Febri Aldi Helny, Helny hilda mary Ika Devy Pramudiana Ilona, Desi Indriyenni Indriyenni Irawanto Irwandi Leonardo Sari, Avid Mila Sari Nabawi, Lisa Nila Pratiwi Nila Pratiwi Novita, Wellia Nurhaliza, Nurhaliza Putri Hergianasari Rifki Putra Ananda Risal, Semuel Romi Iskandar Sasmita, Djenni SIGIT SANJAYA, SIGIT Titah Fadhilah Harahap Wijaya, Ronni Andri Winda Afriyenis Winda Afriyenis WINDA AFRIYENIS, WINDA Yusrizal Yusrizal