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All Journal Jurnal Riset Terapan Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal Neraca Peradaban Balance : Jurnal Akuntansi dan Manajemen JURNAL ECONOMINA Jurnal Pengabdian Masyarakat Bangsa Journal of Economics, Bussiness and Management Issues Jurnal Abdi Citra Jurnal Nusa Akuntansi
Zenabia, Tsarina
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Journal : Jurnal Nusa Akuntansi

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FINANCIAL PERFORMANCE MEMODERASI HUBUNGAN AGENCY COST DAN DIVIDEND POLICY Zenabia, Tsarina; Effriyanti
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.54

Abstract

Dividend distribution is still the main attraction for investors compared to capital gains because dividends promise a more certain thing and dividend distribution aims to maximize shareholder prosperity. This study examines the effect of agency costs on dividend policy with financial performance as moderation in the non-cyclical manufacturing industry. Quantitative research method with secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2018-2022. Partial test results of executive compensation and free cash flow have a positive effect on dividend policy with prob. value 0.0014 < α 0.05 and 0.0027 < α 0.05. Return on equity (ROE) successfully moderates the negative effect of common stock distribution and dividend policy with prob. value 0.0153 < α 0.05. Similarly, ROE strengthens the positive relationship of free cash flow on dividend policy with prob. value 0.0004 < α 0.05 with an initial coefficient of 1.0968 before moderation to 4.4727 after moderation.
PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN BIAYA OPERASIONAL TERHADAP PENGENAAN PAJAK PENGHASILAN BADAN Nurfadillah, Sadriyah; Zenabia, Tsarina
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.165

Abstract

This research aims to find out and provide empirical evidence regarding tax planning, capital structure and operational costs regarding the imposition of corporate income tax in Consumer Non-Challical companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research. The number of samples in this study was 90 observation data from 18 Consumer Non-Challical companies in the food and beverage sub-sector for the period 2018-2022 which was obtained using a purposive sampling method based on the criteria that had been carried out. The data used is secondary data, namely in the form of audited financial reports for 2018-2022 obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The data analysis technique used is multiple linear regression analysis using e-views 12 software. The results of this research based on partial test results state that tax planning, capital structure and operational costs influence the imposition of corporate income tax. Based on the simultaneous test, it is stated that tax planning, capital structure and operational costs simultaneously influence the imposition of corporate income tax.
PENGARUH INTELLECTUAL CAPITAL, KEPUTUSAN INVESTASI DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MULTINASIONAL SEKTOR NON-CYCLICALS YANG TERDAFTAR DI BEI (PERIODE 2019-2023) Sena, Teresia; Zenabia, Tsarina
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.251

Abstract

This study aims to analyze the effect of intellectual capital, investment decisions and financial performance on firm value in manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange in 2019-2023. Firm value is measured by Price Book Value (PBV), intellectual capital is measured by Value Added Intellektual Capital (VAIC), investment decisions are measured by Price Earning Ratio (PER) and financial performance is measured by Return On Asset (ROA). The sample selection technique in this study used purposive sampling and obtained 32 sample companies. Panel data regression hypothesis testing using eviews software version 9. The results of this study indicate that Intellectual capital, investment decisions and financial performance simultaneously have a significant positive effect on firm value. Intellectual capital has a positive and significant effect on firm value. Investment decisions have a positive and significant effect on firm value. Financial performance has no positive and significant effect on firm value.
Co-Authors Abu Yazid, Abu Ahmad, Syauqi Annisa Annisa Dwita, Marviana Nur Effriyanti Eka Kusuma Dewi, Eka Kusuma Falih , Latifah Safara Fina Fitriyana Finatariani, Endah Harahap, Abid Muhammad Maradina, Julian Neneng Hasanah Novianti, Dian Nurfadillah, Sadriyah Nuryani, Anum Pratiwi, Wening Putri, Yolanda Gusvia Rafiqi, Muhamad Hasbi Risthi, Alyssa Riyadi, Tomi Rosyati, Tati Saga, Baharuddin Sena, Teresia Septiningrum, Liana Dwi Setianingsih Setianingsih, Setianingsih Sicilia, Mita Wahyuningsih Wahyuningsih Widiyati, Dian Zaldy, Suhatman