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All Journal Akbis: Media Riset Akuntansi dan Bisnis Polinomial : Jurnal Pendidikan Matematika Journal of Accounting Research, Organization and Economics (JAROE)
DIANA, ERIKA
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Economics, Econometrics & Finance Education Social Sciences

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PENGARUH NON-DEBT TAX SHIELDS DAN KARAKTERISTIK PERSONAL CHIEF EXECUTIVE OFFICER TERHADAP FINANCIAL LEVERAGE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DIANA, ERIKA; Hastuti, Cut Sri Firman
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 3 Nomor 1 Tahun 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.717 KB) | DOI: 10.35308/akbis.v0i0.1018

Abstract

Abstract: This study aims to examine the effect of non-debt tax shields and personal characteristics of the chief executive officer on final leverage on manufacturing companies listed on the Indonesia stock exchange in 2013-2017. The type of research used is hypothesis testing. The sample chosen using purposive sampling is as many as 70 companies. Data obtained from annual reports and analyzed using multiple linear regression analysis methods. The results of the study show that non-debt tax shields affect financial leverage, while the gender chief executive officer, experience of the chief executive officer has no effect on financial leverage. Keyword: Financial Leverage, Non-Debt Tax Shields and Character Personal Chief Executive Officer Abstrak: Penelitian ini bertujuan untuk menguji pengaruh non-debt tax shields dan karakteristik personal chief executive officer terhadap finalcial leverage pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2013-2017. Jenis penelitian yang digunakan adalah pengujian hipotesis. Sampel yang dipilih menggunakan purposive sampling yaitu sebanyak 70 perusahaan. Data diperoleh dari laporan tahunan dan dianalisis menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan non debt tax shields berpengaruh terhadap financial leverage, sedangkan gender chief executive officer, pengalaman chief executive officer tidak berpengaruh teradap financial leverage. Kata Kunci: Financial Leverage, Non-Debt Tax Shields dan Karakter Personal Chief Executive Officer.
Examining the Factors Affecting Firm Values : The Case of Listed Manufacturing Companies In Indonesia Diana, Erika
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.15532

Abstract

Objective This study aims to examine the effect of cash holding, earnings management, profitability, company size, and financial leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Design/methodology This study used hypothesis testing. Samples were selected using purposive sampling as many as 82 companies. Data obtained from annual reports and analyzed using panel data regression analysis method. Results The results showed that cash holding, earnings management, and profitability as inde-pendent variables, company size and financial leverage as control variables jointly affect the value of the company. Partially, earnings management has no effect on firm value, while cash holding, profitability, company size, and financial leverage have an effect on firm value.
Hubungan antara Minat Belajar dengan Hasil Belajar Matematika Siswa Kelas VIII pada Materi Perbandingan Diana, Erika; Syafri, Fatrima Santri
Polinomial : Jurnal Pendidikan Matematika Vol. 5 No. 1 (2026)
Publisher : Papanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jp.v5i1.3085

Abstract

This study was undertaken to ascertain the extent of the association between learning interest and mathematics achievement among eighth-grade students on the topic of proportion at SMP Negeri 21 Kota Bengkulu. The researcher employed a quantitative paradigm with a correlational design. A cohort of 28 students was designated as the sample through purposive sampling. Data were amassed using a learning-interest questionnaire adapted from Herdiyanto (2019) and a mathematics achievement test. The analytical procedure encompassed both descriptive and inferential statistics, preceded by prerequisite examinations comprising normality and linearity tests, followed by Pearson’s correlation analysis. The findings revealed that learning interest exhibits a remarkably strong and statistically significant nexus with students’ mathematics outcomes (r = 0.971; p < 0.05). These results underscore that learning interest contributes substantially to students’ academic attainment in the topic of proportion. Consequently, the study advocates that educators intensify strategies aimed at cultivating students’ learning interest to bolster their academic performance.
Co-Authors Cut Sri Firman Hastuti Fatrima Santri Syafri, Fatrima Santri