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PENGARUH PROPORSI KOMISARIS INDEPENDEN, FINANCIAL DISTRESS, INTENSITAS ASET TETAP, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Riantami, Vivi Lestari; Triyanto, Dedik Nur
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to examine the effect of the proportion of independent commissioners, financial distress, fixed asset intensity, and sales growth on tax avoidance. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The number of sample companies used is 11 companies with a research year of 5 years. The total sample obtained from the reduction results using purposive sampling technique as many as 55 samples. Data analysis method uses panel data regression analysis using EViews 9.0 software by conducting several stages of testing. The results showed that financial distress had a significant effect on tax avoidance with a negative direction, while the proportion of independent commissioners, the intensity of fixed assets, and sales growth did not significantly influence tax avoidance
ANALISIS VARIABEL YANG MEMPENGARUHI EARNING PER SHARE STUDI EMPIRIS PADA PERUSAHAAN DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2016-2017 Amaraesty, Tashya; Triyanto, Dedik Nur
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to see and know the variables that affect earnings per share in basic and chemical companies listed on the Stock Exchange in the period 2016-2017. By using variable X1 (return on assets), variable X2 (net sales), variable X3 (inventory turnover), variable X4 (net profit margin), variable X5 (current ratio), variable X6 (debt to equity ratio). While the variable Y (earnings per share). The population in this study are all basic and chemical companies listed on the IDX. The sample selection technique taken was purposive sampling and obtained 57 companies with a research period in 2016-2017. Data analysis method is panel data regression analysis using software eviews 9.5. The results of the study show that simultaneously the return on assets, net sales, inventory turnover, net profit margin, current ratio, and debt to equity ratio have a significant effect on earnings per share. Partially the net sales variable, inventory turnover, current ratio and debt to equity ratio do not have a significant effect on earnings per share. While the variable return on assets, net profit margin has a significant effect on earnings per share.