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Journal : Jurnal Mahasiswa Entrepreneur

PENGARUH GROWTH OPPORTUNITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Febiawanticha, Resma; Wahyuni, Ika; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 3 (2022): MARET 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.223 KB) | DOI: 10.36841/jme.v1i3.2033

Abstract

The purpose of this study is to find out growth opportunity has a significant effect on capital structure, profitability has a significant effect on capital structure, growth opportunity has a significant effect on firm value, profitability has a significant effect on firm value, capital structure has a significant effect on firm value, growth opportunity has a significant effect on firm value through capital structure, profitability has a significant effect on firm value through capital structure. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM) Based on the results of the study, it is known that growth opportunity has a positive but not significant effect on capital structure. Profitability has a positive and significant effect on capital structure. Growth opportunity has a positive and significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Growth opportunity has a positive but not significant effect on firm value through capital structure. Profitability has a positive and significant effect on firm value through capital structure.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN TAX PLANNING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI PERIODE 2016-2020 Rizkia, Linda; Sari, Lita Permata; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 8 (2022): AGUSTUS 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.762 KB) | DOI: 10.36841/jme.v1i8.2204

Abstract

Profit management is an activity carried out by the company's management to manipulate profit figures in the company's financial statements. Profit management is a system that managers logically do to change the value of profits and is designed using evaluation methods. The purpose of changing accounting techniques and accounting procedures is to benefit from different parties. Profit is one of the important elements in financial statements used to measure management performance. Profit is one of the important elements in financial statements used to measure management performance. The purpose of this study is to analyze and test the influence of Good corporate governance on profit management through Tax planning. The population in this study is manufacturing companies of the Textile and Garment sub-sector. The semple retrieval technique was determined by puposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model – Partial Least Square (PLS-SEM). The results of the hypothesis test of direct influence using the Smart PLS 3.0 application, showed that Good corporate governance has a significant effect on Tax planning, Good corporate governance does not have a significant effect on profit management, Tax planning has a positive but not significant effect on profit management. . The results of the hypothesis test of indirect influence show that the variable Good corporate governance on profit management through Tax planning has a positive but not significant effect.
Co-Authors Afia Rohmatul, Vivi Afia Rohmatul Afifuddin, Muhammad Agustin, Dinda Nurfiqi Amelia, Sofiyatul Anggraini, Anisa Dewi Aprilia, Ila Aulia Ardhya Yudistira Adi Nanggala Ardiansyah, Johan Putra Pradana Arief, Mohammad Yahya Ariyantiningsih, Febri Atika Nur Hidayah Aulia, Rieza Nuril Az-Zahra, Irene Elsa Wahyu Azzuhro, Elok Ferina Yuan Berlian, Dinda Trisa Bulu, Orviana Cahya, Muhammad Alif Nur Chofifa, Siti Damayanti, Alvina Desy Ratnasari Dian Widiarti Diefayoni, Kevin Septyan Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Dwipa, Bram Mahara Dwitama, Andika Ediyanto Endang Mardiati Erliana, Elfira Fajri, Saiful Fanani, Mariska Nur Fandiyanto, Randika Farisi, Jufair Febiawanticha, Resma Febriyanti, Fina Fransiska, Feni Ghina, Kaisul Hakiki, Fiqih Nur hamdun, Edy kusnadi Harisetiowati, Santi Ihsan, Anas Malik Fauzan Barqul Ika WAHYUNI Iqbal, Zainul Islamia, Alfia Istifaza, Zulfa Karnadi, Karnadi Khofifah, Ana KHOTIMAH, KHOSNUL KHUSNUL HOTIMAH Kustiani, Kustiani Labiba, Ines Laili, Siti Wiladatul Lita Permata Sari Lusiana Tulhusnah Mansur, Mohammad Sahel Minullah, Minullah Muhammad Rofiqi Mujiono, Bagas Azrul Nanda Widaninggar, Nanda Novia Indriani Nurfadilah Nurfadilah Nurhasanah Nurhasanah Nuriyana, Nida Nurkholis Nurkholis Oktaviani, Sherly Pramesthi, Riska Ayu Pramita, Risky Yunas Restu Pratama, Rico Arif Putra, Fely Eka Yuda Hasan Radja, Asmirayanti Ina Ramadhani, Izra Haflinda Ramadhani, Kholifatur Rianto, Agung Dwi Rifki, Mohammad Fais Fadilatul Rini Kartika Sari Riskiya, Siti Rizkia, Linda Rohmatilla, Sitti Romadhani, Riska Suci Rosadi, Gufron Rosiva, Maulindatur Safitri, Vira Dianita Sarwono, Aji Setiana, Beta Soeliha, Siti Susanti, Ratna Koba Syah, Aditiya Risqiyanto Syarif Hidayatullah Syarifuddin, Moh Triska Dewi Pramitasari Ulfatun Hasanah Uswatun Hasanah Utami, Lutvia Wahyu Vantovi, Ciko Legi Verawati Verawati Wahida, Zinta Nur wahyuni wahyuni Wakid, Royhan Tofail Widiyanto, Ahmad Irfan Wilda Al Aluf, Wilda Al Wulandari, Firda Wulandari, Meliza Novi Yakin, Ainol Yatim, Yatim Yudha Praja, Yudha Yuliana Putri Yuninda, Zilfiyana