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Pengaruh Kepemilikan Manajerial Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Yamashita; Yudha, Agam Mei; Dewi, Rindy Citra; Saputra, Deni
Journal of Science Education and Management Business Vol. 1 No. 1 (2022): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v1i1.42

Abstract

This study aims to determine how much influence Managerial Ownership and Company Growth have on Firm Value with Institutional Ownership as a Moderating Variable (In Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period). From this research, the following conclusions are obtained: (1) There is a significant influence between Managerial Ownership on Company Value. (2) There is a significant influence between the growth of the company on the value of the company. (3) There is a significant influence between Managerial Ownership and Company Growth on Firm Value. (4) Managerial ownership partially has a significant effect on firm value with institutional ownership as a moderating variable. (5) Company growth partially has no significant effect on firm value with institutional ownership as a moderating variable in the company (6) managerial ownership and company growth partially significant effect on firm value with institutional ownership as a moderating variable
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Sari, Putri Intan Permata; Putri, Ebi Abady; Petra, Berta Agus; Dewi, Rindy Citra
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.795 KB) | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
OPTIMALISASI DESAIN PROMOSI MELALUI SOSIAL MEDIA DAN MARKETPLACE DALAM PEMASARAN ONLINE UNTUK MENINGKATKAN PENJUALAN PADA UMKM KAMPUNG AKRILIK Sopali, Mardhatila Fitri; Charli, Chintya Ones; Dewi, Rindy Citra
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i4.259

Abstract

This activity aims to help MSMEs (Micro, Small and Medium Enterprises) in Acrylic Village to be able to maintain their business in the midst of the Covid-19 pandemic, by developing Acrylic Village MSMEs, several wider marketing strategies are used through digital media or e-commerce by using online platforms, media social, google business marketplace and so on. The implementation methodology used in this research is descriptive qualitative with data collection techniques in the form of direct observation, interviews, literature study and documentation. The results of the activities in the research at the Acrylic Village MSMEs, namely the creation of various kinds of e-commerce digital marketing by creating online platforms such as websites, Facebook, Instagram and market places (Sophee, Lazada and Tokopedia), it is hoped that MSMEs can use them as much as possible so that they can expand their sales reach, increasing consumers, increasing sales and making their products known to the wider community and creating more creative content about selling Acrylic Village MSME products on social media and websites.
PENGARUH PROFITABILITAS, LEVERAGE,CORPORATE GOVERNANCE,DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MIUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Chania, Fitriyanti; Putra, Ramdani Bayu; Dewi, Rindy Citra
Journal of Information Systems Management and Digital Business Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v2i3.1963

Abstract

This study aims to examine the influence of profitability, leverage, corporate governance, and sales growth on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Tax avoidance has become a significant issue for companies as it relates to the strategic management of taxes to minimize tax liabilities, while maintaining compliance with legal requirements. Profitability, leverage, corporate governance, and sales growth are key financial and managerial variables that may affect tax avoidance practices. Using a sample of food and beverage companies from the IDX, this research employs multiple regression analysis to analyze the relationships between the independent variables and tax avoidance. The results of this study are expected to provide valuable insights for policymakers, regulators, and company management in managing tax-related decisions and corporate governance practices in the context of the Indonesian food and beverage industry.keyword: Profitabilitas, Leverage, Corporate Governance, Sales Growth, Tax Avoidance