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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Mitra Manajemen SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASS (Journal of Accounting for Sustainable Society) E-JURNAL AKUNTANSI
Siska Priyandani Yudowati
Universitas Telkom
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pertumbuhan Perusahaan, Kebijakan Hutang dan Struktur Kepemilikan Terhadap Kebijakan Dividen Siska Priyandani Yudowati; Nur Baroroh
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3585

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial dan simultan dari Pertumbuhan Perusahaan, Kebijakan Hutang dan Struktur Kepemilikan Terhadap Kebijakan Dividen. Populasi penelitian ini adalah perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai tahun 2021 sebanyak 113 perusahaan. Pengambilan sampel dilakukan dengan teknik purposive sampling sehingga dihasilkan 11 perusahaan. Analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa Pertumbuhan Perusahaan, kebijakan Hutang dan Struktur Kepemilikan berpengaruh terhadap Kebijakan Dividen. Kata kunci: Pertumbuhan Perusahaan, Kebijakan Hutang, Struktur Kepemilikan, dan Kebijakan Dividen.
Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Komite Audit Terhadap Tax Avoidance Noriska Sitty Fadila; Dodi Pratomo; Siska Priyandani Yudowati
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p04

Abstract

Tax avoidance is mostly done by the tax-payer because it is legal. In this case there is not a violation of law, but can obtain the saving by avoid of tax. For companies, tax is expenses to reduce net profit of the company. Tax is the most biggest contributors of state income. In the goverment, tax avoidance could reduce the number of state revenue. This study aims to find out how the influence of managerial owned, board of commissioner and audit committee to tax avoidance.The population in the research is manufacturing companies are listed in the Indonesian Stock Exchange. By using purposive sampling in the observation period 2011-2014 with 11 sample. The data were analyze by using data panel regression with significance level 5%.The results of this study show that managerial owned and audit committeee has negative significant affect on tax avoidance. Other results show that the tax avoidance activity is not affected significantly by board of commissioner.
Co-Authors Anindya Sekar Ayu Miraningtyas Djusnimar Zultilisna Dodi Pratomo Fikrinah Naopal Indah Kusuma Dewi Kurnia Kurnia Mauliate Pauline Renata Media Labita Nanda Daru Ramdhani Noriska Sitty Fadila Nur Baroroh Nur Krisnaeni Prima Farmashinta Rosyida Alfi Qonitin Sri Rahayu Tania Sabrina Tri Hidayati