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All Journal The Indonesian Accounting Review Golden Ratio of Finance Management Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Murni, Nur Suci I Mei
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Economics, Econometrics & Finance Education Social Sciences

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FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021 Trihardhani, Kirana; Nahumury, Joicenda; Murni, Nur Suci I Mei; Nita, Riski Aprillia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6406

Abstract

This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.
Liquidity, Stock Price, Financial Performance, and Stock Returns Before and After the Acquisition in Raw Goods Sector Companies Murni, Nur Suci I Mei; Permata, Elisa Ihrama Intan
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1196

Abstract

The purpose of this study is to compare liquidity, stock price, financial performance, and stock returns between three years before and three years after the company made an acquisition. The indicators used in this study are current ratio (CR), earnings per share (EPS), return on assets (ROA), and stock return (Ri). The research method employed is a mixed-methods approach, combining quantitative and qualitative methods, with secondary data sourced from the company's annual financial statements and existing news reports. The population in this study consisted of companies that made acquisitions during the 2010-2019 period in the raw goods sector, listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling.. The data of this study were analyzed using the Wilcoxon Signed Ranks Test analysis technique with SPSS 26 software. The study's findings indicate that the current ratio, earnings per share, return on assets, and stock return have no significant difference before and after the acquisition.
Factors That Infl uence the Revaluation of Fixed Assets in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2017 Amelinda, Fadhilah; Murni, Nur Suci I Mei
The Indonesian Accounting Review Vol. 8 No. 1 (2018): January - June 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1530

Abstract

This study aims to determine the effect of leverage, liquidity, fi xed assets intensity, and fi rm size on the revaluation of fi xed assets. The population of this study is manufacturing sector companies in Indonesia. The research samples are manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2017. Sampling technique is conducted using purposive sampling method. The data used are secondary data. The research data include fi nancial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) obtained from ww.idx.co.id in 2014-2017. The data collection strategy in this study is the archive strategy, that is, the data collection derived from existing records or databases. Data analysis is done using logistic regression analysis. The results of this study show that the variables of leverage, liquidity, and fi xed assets intensity have no effect on the company’s decision to carry out fi xed assets revaluation, while the variable of fi rm size has an effect on the company’s decision to carry out fixed assets revaluation.
Co-Authors Amelinda, Fadhilah Joicenda Nahumury Nita, Riski Aprillia Permata, Elisa Ihrama Intan Trihardhani, Kirana