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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Akuntansi Prima Elektriese: Jurnal Sains dan Teknologi Elektro International Journal Of Economics Social And Technology International Journal of Science and Environment Jurnal Pengabdian Bukit Pengharapan
Piter, Jhon
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The Effect of Tax Avoidance And Leverage On Profitability In Sub-Sector Companies (Property, Real Estate And Building Construction) Registered On The Idx 2020-2023 Annisa, Putri; Piter, Jhon; Tiurma Uli Sipahutar, Tetty
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.297

Abstract

This study was conducted to gain a better understanding of how tax avoidance and leverage affect the profitability of real estate and building construction sub-sector companies listed on the IDX from 2020 to 2023. A quantitative method based on multiple linear regression analysis was used in this work. The researcher compiled a sample of 36 companies with 144 observations using secondary data obtained from the IDX website. The sample was intended to represent the real estate property and building development industry and comprised of financial statements from 92 companies. There was no significant effect of ETR or DER on ROA, either alone or in combination, according to the results of this study. This is due to factors related to companies not fully implementing a strategy for balanced tax and leverage. This is in line with concerns voiced by those in the know.
The Effect Of Liquidity And Profitability On Firm Value In The Pharmaceutical Sub-Sector Listed On The Indonesia Stock Exchange For The Period 2021–2024 Yuwandi, Feri; Piter, Jhon; Brandlee, Rio
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.10785

Abstract

This study was conducted to gain a deeper understanding of how liquidity, as measured by the Current Ratio (CR), and profitability, as measured by Return on Assets (ROA), affect firm value, as measured by Price to Book Value (PBV), in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2021–2024. This study used a quantitative method with a multiple linear regression analysis approach. The sample in this study consisted of 13 companies with a total of 52 observations obtained through a purposive sampling technique based on secondary data in the form of financial reports accessed through the official IDX website. The sample represents companies in the pharmaceutical subsector during the study period. The results show that the Current Ratio (CR) and Return on Assets (ROA) has a positive and significant effect on PBV. Simultaneously, CR and ROA also have a significant effect on firm value. This indicates that the level of liquidity and a company's ability to generate profits are important factors in increasing investor perceptions of firm value. These findings indicate that companies need to manage current assets efficiently and improve profitability to increase their market value.
Co-Authors Annisa, Putri Banurea, Wina Marliana Brandlee, Rio Howard, Verlyn Ismayuni, Tri Utari Lubis, Dwi Ananda Melati, Yohana Suci Nainggolan, Benny Rojeston Marnaek Padang, Hotman Putri, Amarsha Romy, Elly Sari, Dea Puspita Siagian, Yosie Mei Four Tami Simbolon, Kiki Tristiawanti Sipahutar, Tetty Tiurma Uli Sisilia, Mariska Sitompul, Melva Melany Sitorus, Paskah Ria Solin, Yosefa Pebe Karina Teng, Sauh Hwee Tiurma Uli Sipahutar, Tetty Yuwandi, Feri