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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Sains Sosio Humaniora Jurnal Mantik Accounting and Business Journal
Erwin Abubakar
Program Studi Magister Ilmu Akuntansi, Universitas Sumatera Utara
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Mantik

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The Influence of Corporate Social Responsibility, Corporate Characteristic, Family Ownership, Profitabilitas and Corporate Governance on Tax Avoidance Anastasia Panjaitan; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1141.pp2331-2335

Abstract

The study aims to determine the effect of corporate social responsibility, corporate characteristic, family ownership, profitabilitas and corporate governance at mining companies listed on BEI. The population of this study is mining companies listed on BEI 2009-2019. Study’s sample were selected by purposive sampling as many as 18 companies. Number of observation used of this study as many as 190 observations. This study to analyze data with help of Partial Least Square (PLS) methode. The result of this study showed that did not effect between corporate social responsibility, corporate characteristic and corporate governance to tax avoidance. But family ownership take negative effect to tax avoidance and profitabilitas take positive effect to tax avoidance.
The Influence of Intellectual Capital on Firm Value with Profitability as Moderating Variables in Real Estate & Property Companies Registered in Indonesia Stock Exchange, 2008-2018 Novia Maheran; Azhar Maksum; Erwin Abubakar
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1169.pp2395-2399

Abstract

This study aims to determine and analyze the effect of intellectual capital on firm value with profitability as a moderating variable in real estate & property companies listed on BEI. The population of this study were 30 real estate & property companies listed on the Indonesia Stock Exchange in the period 2008 -2018.The samples were taken by applying saturated sampling technique or census sampling with a total of 330 observations. Data analysis method is secondary data using Eviews. The results of this study prove that simultaneously Intellectual Capital (VACA, VAHU and STVA) have a positive and significant effect on firm value, partially the VACA variable has a significant and significant effect on firm value while VAHU has a positive and insignificant effect and STVA has a negative and insignificant effect. on company value in real estate & property companies listed on the Indonesia Stock Exchange from 2008 to 2018. Meanwhile profitability was not significant in moderating VACA and VAHU, while Profitability was partially significant in moderating STVA to firm value
Co-Authors Anastasia Panjaitan Azhar Maksum Damanik, Imam Rohtuah Erlina Erlina Iskandar Muda Novia Maheran Rahmadani Rahmadani Rizqy Fadhlina Putri Yohannes Cosmas Simbolon