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All Journal EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKADEMIK: Jurnal Mahasiswa Humanis
Edastami, Mayangsari
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh kepemilikan institusional, kepemilikan publik dan profitabilitas terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening Kusumadewi, Yunita; Edastami, Mayangsari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.733 KB) | DOI: 10.32670/fairvalue.v4i9.1544

Abstract

The purpose of this study was to determine whether there is an effect of institutional ownership, public ownership and profitability variables on tax avoidance with earnings management as the intervening variable..The research approach used in this research is quantitative research with causality type. The sample used was 13 companies during the 6-year study period (2015-2020) or 78 samples. Hypothesis testing using Sobel test (criteria from mediation). Sobel test is used to determine the effect of the mediating variable, namely earnings management. Based on the results of the tests that have been carried out, this study concludes that institutional ownership and public ownership have no effect on earnings management. profitability have an effect on earnings management.However, institutional ownership and profitability have no effect on tax avoidance, public ownership have an effect on tax avoidance. Meanwhile, earnings management is not able to mediate the variables of institutional ownership, public ownership and profitability on tax avoidance.
The Effect of Tax Planning and Leverage on Firm Value with Firm Size as a Moderating Variable Putra, Samuel Niko; Edastami, Mayangsari
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.2060

Abstract

This study aims to examine the influence of tax planning and leverage on firm value using firm size as a moderating variable. The model employed in this study is a descriptive quantitative research design using secondary data. The population in this study includes consumer goods sector companies listed on the Indonesia Stock Exchange from 2018-2023. The sample selection process used a purposive sampling method, resulting in 156 observations from 26 companies selected as samples. Hypothesis testing is conducted using a moderation analysis model. The results of the study indicate that tax planning affects firm value and leverage affects firm value. Firm size as a moderating variable is capable of moderating the influence of tax planning and leverage on firm value.
PENGARUH IMPLEMENTASI MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS DENGAN KEPEMILIKAN PEMERINTAH SEBAGAI VARIABEL MODERATING PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Iza, Maria; Edastami, Mayangsari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.847

Abstract

This research was written with the aim of determining the size of the board of commissioners, independent commissioners, and audit committee on profitability with government ownership as a moderating variable for state-owned enterprises in 2019-2022. This type of research is a causal study that is cause and effect. The type of data used in this study is quantitative data in the form of data on the size of the board of commissioners, independent commissioners, audit committee, government ownership, and profitability. The data source in this study is financial reports found on the Indonesia Stock Exchange (IDX) for 2019-2022 for a period of 4 years. The population in this study is state-owned enterprises listed on the IDX. The sample in this study is 26 companies. The sampling technique used in this study is non-probability sampling. The results of this study show that the size of the board of commissioners, independent commissioners, and audit committee have a positive effect on profitability. Meanwhile, government ownership successfully moderates (strengthens) the influence of the size of the board of commissioners and independent commissioners on profitability. However, government ownership does not successfully weaken the influence of the audit committee on profitability.
Pengaruh Tingkat Pertumbuhan, Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen Perusahaan Makanan dan Minuman Sherly, Sherly; Edastami, Mayangsari
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1027

Abstract

The objective of this study is to analyze the influence of certain key variables Growth rate, profitability, Leverage, and company size on dividend policy. The investigation endeavors to determine the extent to which these variables affect the aforementioned policy. Employed in this analysis are four independent variables: Growth rate, indicated by Growth; profitability, indicated by Return on Asset (ROA); Leverage, indicated by Debt to Equity Ratio (DER); and company size, indicated by FirmSize. The focus of this research is the dividend policy, represented here by the Dividend Payout Ratio (DPR) as the dependent variable. In the food and beverage sector, 96 companies were initially considered; however, only 18 of these met the requisite criteria with a total of 90 data samples eligible for analysis. Consequently, from the 480 data samples originally gathered, only 90 were suitable for further examination. It was concluded that the influence of the Growth rate on the dividend policy is both minimal and adverse. The effect of profitability on the dividend policy has similarly been identified as both slight and negative. In contrast, the research established that Leverage and company size both have a substantial and positive impact on the dividend policy. This study furnishes empirical evidence indicating that financial ratios, when contemplated by companies, facilitate the implementation of dividend policies internally.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Profitabilitas terhadap Nilai Perusahan Perbankan yang Terdaftar di Bursa Efek Indonesia Keys, Stevani Delpyana Maryani; Edastami, Mayangsari
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1028

Abstract

This research aims to see the impact of Capital Structure, Company Size, and Profitability on the Firm Value of Banking Companies listed on the Indonesia Stock Exchange for the 2019-2023 peiriiod. Quantiitatiivei reiseiarch wiith purposiivei sampliing meithod iis useid as a sampliing teichniiquei. 125 bankiing seictor company data liisteid on thei IiDX for thei 2019-2023 peiriiod weirei studiieid usiing thei Statiistiical Packagei for Sociial Sciieincei (SPSS) reiseiarch tool. Thei analysiis useid iis multiiplei liineiar analysiis iin analyziing thei data. Thei reisults of thiis reiseiarch iindiicatei that Capiital Structurei, Company Siizei, and Profiitabiiliity siimultaneiously havei a posiitiivei eiffeict on Fiirm Valuei. Capiital structurei partiially has a posiitiivei iinsiigniifiicant eiffeict on fiirm valuei. Company siizei partiially has a siigniifiicant neigatiivei eiffeict on fiirm valuei. Thein Profiitabiiliity seiparateily has a siigniifiicant posiitiivei eiffeict on fiirm valuei. Thei liimiitatiion of thiis study iis that reiseiarcheirs only focus on bankiing sub-seictor companiieis. Iit iis hopeid that furtheir reiseiarcheirs can conduct reiseiarch iin otheir seictors such as manufacture and insurance sector financial services. Thiis study iis eixpeicteid to add iinsiight to reiadeirs, company manageimeint, and iinveistors as a steip to makei deiciisiions iin maiintaining company performance, especially those related to the firm value of an entity.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Aktivitas terhadap Nilai Perusahaan Makanan dan Minuman yang Terdaftar di BEI Novita, Vika Arum; Edastami, Mayangsari
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1030

Abstract

This study was conducted with the aim of investigating the impact of Profitability, Liquidity, Solvency, and Activities on Firm Value within the food and beverage sector. The analysis utilized data collected over the period from 2019 to 2022. A total of 68 data samples were analyzed from 17 companies, which were chosen through purposive sampling criteria during the research period. Secondary data were employed in this study, consisting of financial reports accessed from www.ojk.go.id and the corporate website. Utilizing the SPSS software, the study implemented logistic regression complemented by classical assumption tests and multiple regression models. It was discovered that Profitability substantially enhances Firm Value. In contrast, a marked negative correlation between both Liquidity and Solvency with Firm Value was established. Furthermore, it was determined that Activities exert no influence on the value of the firm.
Co-Authors Iza, Maria Keys, Stevani Delpyana Maryani Kusumadewi, Yunita Novita, Vika Arum Putra, Samuel Niko sherly sherly