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All Journal Journal of Accounting and Management Innovation Jurnal Ekonomi Journal of Accounting and Management Innovation Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Penelitian Akuntansi
Tarigan, Louis Yosen Primsa
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analysis of Financial Performance from Synergistic Value Pre and Post Merger and Acquisition Tarigan, Louis Yosen Primsa; Lie, Michelle
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

The purpose of this study is to examine the synergistic effect on the financial performance of PT Bank Mandiri Tbk three years before and after acquisition period of PT Asuransi Jiwa InHealth using the Risk-Based Bank Rating Model. Financial ratios being used in this study are based on the three measurements Risk-Based Bank Rating bank soundness level criteria including, risk profile, earnings, and capital. The study is then continued with further analysis of reasoning regarding the impact of synergistic effect towards mergers and acquisitions’ financial performance. The result of this study indicates that there is no improvement in risk profile after acquisition because of increasing trend of credit risk with non performing loan as the indicator. Whereas earnings and capital have shown improvement after acquisition despite decreasing trend of net interest margin due to slowing down economy of Indonesia. Overall, it can be said that PT Bank Mandiri Tbk has always maintaining excellent financial performance before and after acquisition period of PT Asuransi Jiwa InHealth.
THE IMPACT OF COST OF DEBT, INVENTORY INTENSITY AND PROFITABILITY TOWARD TAX AVOIDANCE ON NON-CYCLICALS CONSUMER GOODS COMPANIES LISTED ON THE IDX Tarigan, Louis Yosen Primsa; Fortuna, Felicia
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

This research is conducted to determine the impact of the cost of debt, inventory intensity, and profitability toward tax avoidance. It observes non-cyclicals consumer goods companies listed on the Indonesia Stock Exchange in 2021 and 2022. There are 57 non-cyclicals consumer goods companies, from which 29 companies fulfill the criteria. For two years observation, total sample for the research is 58 units. The research used secondary data from the Indonesia Stock Exchange with purposive sampling method. The data collected for the research will be analyzed using classical assumption test and multiple linear regression analysis method. The analysis tool used is SPSS version 26. The result of this research show that cost of debt, inventory intensity, and profitability simultaneously do not significantly influence the tax avoidance. Meanwhile, the cost of debt is partially significant toward tax avoidance with significance value of 0.015 while the inventory intensity and profitability are partially insignificant toward tax avoidance in non-cyclical consumer good companies that are listed on the Indonesia Stock Exchange for Year 2021-2022.
The Impact of Profitability, Firm Size, and Sales Growth Toward Tax Avoidance in Agriculture Sector Companies Listed on the Indonesia Stock Exchange Tarigan, Louis Yosen Primsa; Giovanni, Cynthia
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.11004

Abstract

This study examines the effects of profitability, firm size, and sales growth on tax avoidance. The target population consists of companies in the agriculture sector that are listed on the Indonesia Stock Exchange during the years 2020 to 2022. Employing a purposive sampling technique, 14 companies were chosen, resulting in a total of 42 samples for analysis. The research data were subjected to descriptive statistics, classical assumptions, multiple linear regression, and hypothesis testing, all conducted using SPSS 26. The results indicate that both profitability and sales growth have a beneficial impact on tax avoidance, while firm size appears to negatively affect tax avoidance. This research is conducted using quantitative research design. The population for this study includes agriculture sector companies that have been listed on the Indonesia Stock Exchange website from 2020 to 2022.
Co-Authors Deva Aulia Ningrum Ubaidillah Fortuna, Felicia Giovanni, Cynthia Lie, Michelle