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All Journal Jurnal Ilmiah Akuntansi Kesatuan Indonesian Journal of Business and Management
Febriawan, Febriawan
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Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance dan Corporate Social Responsibilities terhadap Tindakan Pajak Agresif (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Listing di BEI Tahun 2010-2014 Rosita, Siti Ita; Febriawan, Febriawan
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i1.62

Abstract

Good Corporate Governance (GCG) is a system that regulates and controls companies to create added value for all stakeholders in order to achieve companie’s objectives. The elements of GCG playing essential role in a company are the size of the Board of Commissioners, the size of the Board of Directors, and the size of institutional ownerships. Corporate Social Responsibility (CSR) is a form of company’s awareness towards its neighborhood through many events held in order to preserve the environments, development participation, and other forms of social responsibilities. CSR also one of the implementations of GCG concept carried out by companies. The application of GCG and CSR is an essential factor for share holder to invest their fund. Investor are more likely to be interested investing in companies where GCG and CSR are applied, this is mainly because the company’s control system and environmental preservation efforts are considered to be more profitable for both share and stakeholders. This research is purposed to investigate (1) the influence of the size of Board of Commissionerson aggressive tax conducts (2) the influence of the size of Board of Directors on aggressive tax conducts (3) the influence of institutional ownerships on aggressive tax conducts (4) the influence of CSR on aggressive tax conducts. The samples used are manufacturing companies from the various sector listed in Indonesia Stock Exchange in the period of 2010-2014. These samples are collected using purposive samplings. There are 14 sample companies match the research criteria. The research analysis used is multiple regression analysis using statistical software SPSS 22. The research resulted that the size of Board of Commissioners has no significant effect on the aggressive tax conducts. Meanwhil, the suze of the Board of Directors, the institutional ownerships and CSR have significant effect on aggressive tax conducts
INTERVENING HARGA SAHAM PADA PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2023 Febriawan, Febriawan; Suriani, Seri; Chahyono, Chahyono
Indonesian Journal of Business and Management Vol. 7 No. 2 (2025): Indonesian Journal of Business and Management, Juni 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i2.5237

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas (ROA), likuiditas (CR) dan solvabilitas (DER) terhadap harga saham dan nilai perusahaan, serta untuk mengetahui pengaruh harga saham dalam memediasi pengaruh profitabilitas (ROA), likuiditas (CR) dan solvabilitas (DER) terhadap nilai perusahaan pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2023. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan time series dengan mengambil sampel sebanyak 84 periode pengamatan. Teknik penelitian menggunakan dokumentasi dengan teknik analisis data menggunakan analisis jalur. Hasil penelitian menemukan bahwa profitabilitas berpengaruh positif dan signifikan terhadap harga saham, likuiditas berpengaruh positif dan signifikan terhadap harga saham dan solvabilitas berpengaruh positif dan signifikan terhadap harga saham. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, solvabilitas berpengaruh negatif dan signifikan terhadap nilai perusahaan, harga saham berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil uji mediasi menemukan bahwa harga saham dapat memediasi pengaruh profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2017-2023. The purpose of this study is to determine the effect of profitability (ROA), liquidity (CR) and solvency (DER) on stock prices and company value, and to determine the effect of stock prices in mediating the effect of profitability (ROA), liquidity (CR) and solvency (DER) on company value in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2017-2023. This study is a quantitative study using a time series approach by taking a sample of 84 observation periods. The research technique uses documentation with data analysis techniques using path analysis. The results of the study found that profitability has a positive and significant effect on stock prices, liquidity has a positive and significant effect on stock prices and solvency has a positive and significant effect on stock prices. Profitability has a positive and significant effect on firm value, liquidity has a negative and not significant effect on firm value, solvency has a negative and significant effect on firm value, stock price has a positive and significant effect on firm value. The results of the mediation test found that stock price can mediate the effect of profitability, liquidity and solvency on firm value in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange with an observation period of 2017-2023.
Co-Authors Chahyono, Chahyono Siti Ita Rosita Suriani, Seri