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CEO Compensation: A Brief Study from Indonesia Wulandari Harjanti; Ali Farhan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5184

Abstract

Each country has different characteristics regarding the organizational behavior of its executives; Japan, Sweden, America, Norway and other countries have different patterns of compensating CEOs. This article is intended to explain the relationship between financial performance (ROE and ROA) and non-financial variables (Family ownership and CEO Power) on CEO compensation. The sample used in this research is 41 companies listed on the Indonesian stock exchange in 2017 – 2019. The method used is quantitative with multiple regression analysis. The results of the analysis show that ROE, Family Ownership, and CEO Power have a positive and significant effect on CEO Compensation, while ROA has a negative and significant effect on CEO Compensation.
Effect of Family Ownership, Leverage and Net Profit Margin on Profitability Case Study on Listed Company on BEI Sri Rahayu; Ali Farhan; Wulandari Harjanti; Parwita Parwita
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4285

Abstract

This research aims to analyze the effect of family ownership, leverage, and net income on company profitability. By using a sample of 33 companies listed on the Indonesia Stock Exchange and a quantitative approach with multiple linear regression analysis on SPSS v.16, the results show that only the net income variable has a significant effect on company profitability, while family ownership and leverage have no significant effect.
Relation beetween Profitability, Leverage, and Firmsize on Tax Avoidance Muhammad Andri Radiany; Wulandari Harjanti; Ali Farhan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5082

Abstract

This research is intended to examine the relationship between profitability, leverage and the size of the business (firmsize) on tax avoidance. The Sample used is 41 companies listed on the stock exchange in the period 2018-2019, sample determination using random sampling. The analysis tool used is linear regression multiple by using SPSS. Regression test results show that simultaneously profitability, leverage and business size (firmsize) influence significantly to tax avoidance, the test results also showed that these three variables have an effect of 35% on tax avoidance, meanwhile, partially profitability (NPM) has a negative influence and significant, leverage (DER) positive and insignificant effect, while firmsize has a negative and insignificant influence.