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Journal : MEDIA BISNIS

Pengaruh Corporate Governance, Profitability, Dan Financial Distress Terhadap Tax Avoidance Edgina, Mendy; Surjadi, Julisar
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The aim of this research was to obtain empirical evidence regarding the effect of the proportion of independent commissioners, audit committees, audit quality, profitability, firm size, institutional ownership, and financial distress on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The research sample used a purposive sampling method with a total of 68 manufacturing companies listed on the Indonesia Stock Exchange used as samples in this study. Hypothesis testing and data analysis were carried out using a multiple linear regression model. The results of the study can be concluded that the variable audit committee and audit quality have an effect on tax avoidance, while the proportion of independent commissioners, profitability, firm size, institutional ownership, and financial distress have no effect on tax avoidance.
Kontribusi Profitabilitas terhadap Nilai Perusahaan di Indonesia Tonay, Revinna; Surjadi, Julisar
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5h2rqv58

Abstract

The aim of this research is to analyze the effect of independent variables on dependent variables, such as firm value. The object of this research includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a three years period from 2021 to 2023. This research uses the purposive sampling method as the sampling method and the multiple regression method to analyze the data. There are 77 companies with a total of 231 data that passed the research criteria. The results of this research show that profitability, liquidity, and capital structure have a positive effect on firm value. High profitability gives investors a positive picture of the company's future prospects. High liquidity indicates efficiency in the use of current assets and fulfillment of short-term obligations. High capital structure indicates that the company is growing and needs more funds, which are obtained through debt. Other independent variables, such as firm size, company growth, activity ratio, capital expenditure and institutional ownership have no effect firm value.