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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) El Dinar Jurnal Ilmiah Mahasiswa FEB Jurnal Produksi Tanaman JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding JABE (Journal of Applied Business and Economic) Iqtishoduna: Jurnal Ekonomi Islam IJEEIT : International Journal of Electrical Engineering and Information Technology JIAI (Jurnal Ilmiah Akuntansi Indonesia) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi JAKBS Relasi : Jurnal Ekonomi TGO Journal of Community Development KUNKUN Journal of Multidisciplinary Research ARTOKULO: Journal of Accounting, Economic and Management RECORD Journal of Loyality and Community Development Journal of Economic Research Journal of Management
Lia Rachmawati
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : KUNKUN Journal of Multidisciplinary Research

 1 
Effect of Non-Debt Tax Shield, Growth, Size, and Asset Structure of Firm Value and Capital Structure Lia Rachmawati
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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Abstract

This study aims to analyze the effect of non-debt tax shield, growth, size, and asset structure on firm value with capital structure as an intervening variable in coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2014-2018. The data used in this research is secondary data. The sample selection in this study was carried out by purposive sampling. Based on the existing criteria, a sample of 15 companies was obtained. The data analysis technique used is path analysis. Based on data analysis of the four independent variables, only the non-debt tax shield variable and size have a significant effect on capital structure, and of the four independent variables only size has a significant effect on firm value. The independent variable is able to moderate the non-debt tax shield, growth, and size capital structure variables, while the asset structure variable is not able to moderate the capital structure to firm value
Pengaruh Financial Self Efficacy, Sistem Informasi Akuntansi, dan Pengendalian Internal Pada Tindak Kecurangan Karyawan Qoni'atul Hanifah; Agustin HP; Lia Rachmawati
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial self efficacy, pengendalian internal, sistem informasi akuntansi terhadap tindak kecurangan karyawan PT. Permodalan Nasional Madani Persero. Data dalam penelitian ini yaitu data primer dan sekunder. Sedangkan jenis data yang digunakan dalam penelitian ini yaitu data subyek yang berupa respon tertulis yang diberikan kepada subyek penelitian (responden) sebagai tanggapan atas pernyataan tertulis (kuesioner) yang diajukan oleh peneliti. Metode pengolahan data menggunakan metode analisis jalur dengan bantuan alat analisis SPSS. Hasil penelitian menunjukkan bahwa Financial Self Efficacy berpengaruh terhadap tindak kecurangan karyawan. Sistem informasi akuntasi dan Pengendalian internal tidak berpengaruh terhadap tindak kecurangan karyawan. Dan ketiga variabel berpengaruh serentak terhadap tindak kecurangan
Co-Authors , Mukhlas Abdul Ghofur Abdul Rasid Achmad Hasan Hafidzi Adelia, Arin Putri Afroh, Ibna Kamilia Fiel Agrilia Priska Karismanda Agustin HP, Agustin Anindita, Dayinta Antonius Panji Santoso Aspirandi, Rendy Mirwan Ayu Cahyandari Ayu Nur Aprilya Bayu Wijayantini, Bayu Damianus Nakula Aji Irwanto Della Norma Sakinah Diana Dwi Astuti Diana Dwi Astuti Dinda Palupy Elizabeth, Jessica Fanzuri Yusuf, Hamzah Galuh Ambarwati Hamzah Fansuri Hamzah Fansuri Jusuf Hanif Bagus Azhar Hary Sulaksono Hermawan, Yolanda Nindy Ihrom Caesar Ananta Putra Ilmi, Mainatul Isendi, Alvin Jessica Shandy Darmadji Kartika Sari, Nurshadrina Ketty Suketi Koesriharti Koesriharti Kurnia Fajrin Mega Utami Lailatul Mukaromah Maria Stefania Waro Bheri Muhaimin Dimyati Muhamat Abdul Rohim Muhammad Firdaus Mustafa Samir Najmul Laili Nanda Widaninggar Norita Citra Yuliarti, Norita Citra Norma Ilviatus Suhro Nugroho, Dian Ari Nur Fadilah Nuril Janah Nurshadrina Kartika Sari Nurul Prayugho Qoni'atul Hanifah Rakhmawati, Ratih Ratih Rakhmawati Septin Dwi Rahmawati Shovi Hasanah Slamet Susanto St. Nur Fadilah Suwignyo Widagdo Suwigyo Widagdo Tutut Winarsih Widyani, Inneke Putri Wijanarko, Frendy Wildatul Azizah Wiranto, Ferry Wiwik Fitria Ningsih Yani Dahliani Yanuar Musri Amin Yuniorita Indah Handayani