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All Journal Journal of Management and Social Sciences
Endang Ranitawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Cash Holding dengan Penghindaran Pajak sebagai Variabel Moderasi Endang Ranitawati
Jurnal of Management and Social Sciences Vol. 2 No. 4 (2024): Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v2i4.565

Abstract

The purpose of this study is to empirically prove that cash holding can be influenced by the profitability of net working capital cash conversion cycle firm size and leverage either directly or indirectly mediated by tax availability in basic and chemical industrial manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The measurement of the intervening tax avoidance variable uses the cash effective tax rate application, with purposive sampling in this study. Based on the existing criteria, a sample of 31 manufacturing companies in the basic and chemical industry sectors were obtained that were "listed" on the IDX for the period 2018-2021. and Firm Size significantly affect Cash Holding without being mediated by Tax Avoidance while Leverage can significantly affect Cash Holding mediated by Tax Avoidance for manufacturing companies in the basic and chemical industry sectors listed on the IDX for the period 2018 – 2021.
Analisis Manajemen Laba Memediasi Saat Pengimplementasian Tata Kelola dan Pengungkapan Tanggungjawab Sosial Terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Endang Ranitawati; Yahya Yahya
Jurnal of Management and Social Sciences Vol. 2 No. 1 (2024): Januari : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v2i1.347

Abstract

The aim of this research is to prove empirically that earnings management mediates the implementation of corporate governance relationships and disclosure of corporate social responsibility in influencing the financial performance of manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2019 - 2022 period, either directly or indirectly. The proposed research problem refers to previous research and the existence of research gaps in previous research. In this research, seven hypotheses have been formulated using a purposive sampling method and using secondary data obtained from annual reports published by the BEI. Based on existing criteria, a sample of 31 manufacturing companies in the basic industrial and chemical sectors were "listed" on the IDX for the 2018 - 2021 period. This research shows the results obtained based on Partial Least Square - Structural Equation Model (PLS-SEM) analysis in the SmartPLS 3.0 program . The research results show that corporate governance has a significant positive influence on the company's financial performance.
Co-Authors Yahya Yahya