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Journal : Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan

STRATEGI PENGELOLAAN BISNIS, PROFIL PERUSAHAAN, DAN TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF UNTUK PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI Jefri, Ulfi; Amyati, Amyati; Sari, Devi Novita
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i1.233

Abstract

The purpose of this study is to examine the impact of business strategy, corporate characteristics, and corporate governance on effective tax rates. The sample used in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The method used is an associative quantitative method with a quantitative approach. The study population consisted of 75 companies, with a sample of 14 companies selected using purposive sampling techniques. This study uses multiple linear regression analysis, and the results show that the research variables Return on Asset (ROA), Leverage, and Company Size based on the results of the SPSS test partially have a significant influence on the dependent variable (effective tax rate) in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period. Meanwhile, the variables of business strategy, institutional ownership, and managerial ownership are based on the results of the SPSS test that partially have no influence on the effective tax rate on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period.  The results of the Fcalculate test (simultaneous) for business strategy variables, return on assets, leverage, company size, institutional ownership and managerial ownership using SPSS version 26 show that Fcalculate > Ftable is 3.311 > 2.25, with a significant value of 0.007 < 0.05 means that business strategy, return on assets, leverage, company size, institutional  ownership and managerial ownership have a significant effect on the effective tax rate in  manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Jefri, Ulfi; Anggraeni, Anggi Nur; Amyati, Amyati
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.273

Abstract

The purpose of this study is to look at the effect of financial performance on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The method used in this study is Associative with a quantitative approach. The research data used is secondary data obtained from the Company's financial statements that are the object of the research. The sampling technique uses the purposive sampling method. With a research population of 47 manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2018-2022 period and a sample of 9 companies with a research period of 5 years was obtained. With an analysis technique using  SPSS Software Version 23. The results of the study show that the financial performance that is proximated using the Current Ratio, Debt to Equity Ratio partially has a negative and significant effect on Stock Returns, and the Return on Asset variable  has a positive and significant effect on Stock Returns. Meanwhile, simultaneously and simultaneously that the Current Ratio, Debt to equity ratio and Return on Asset have a significant effect on the Return on Shares in manufacturing companies