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All Journal Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Ideguru: Jurnal Karya Ilmiah Guru Medikonis
Hari Purnama
Universitas PGRI Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Medikonis

 1 
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INTERVENING PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2015-2019 Hari Purnama
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.26

Abstract

ABSTRACT This study aims to examine the effect of Leverage, Company Size and Managerial Ownership on Tax Avoidance. To test the effect of Leverage and Company Size on Managerial Ownership. To test the effect of Leverage and Company Size on Tax Avoidance which is moderated by Managerial Ownership. The variables of this study consist of independent and dependent variables. The independent variables of this study are Leverage, and Company Size, the dependent variable is Tax Avoidance and Management Ownership moderation variables. The population in this study were all pharmaceutical companies on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling. The data collection method uses literature and documentation. The analysis technique used is path analysis or path analysis using multiple linear regression with a significance level of 5%. Leverage has no effect on Tax Avoidance. Meanwhile, Company Size and Managerial Ownership have a positive and significant effect on Tax Avoidance. Leverage has no effect on managerial ownership. Firm size partially has a significant effect on managerial ownership. Managerial Ownership is not able to mediate the effect of Leverage on Tax Avoidance. Managerial Ownership is able to mediate the relationship between the influence of Company Size on Tax Avoidance.
PERANAN CSR DALAM MEMEDIASI PENGARUH DIGITALISASI, KEPUTUSAN INVESTASI DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Farmasi di BEI Periode 2016-2020) Hari Purnama
Medikonis Vol 13 No 1 (2022): Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i1.52

Abstract

ABSTRACT This study aims to examine the effect of digitization, investment decisions and financial performance on firm value. To examine the effect of digitization and investment decisions on financial performance. To examine the effect of Digitalization and Investment Decisions on Corporate Value moderated by CSR. The variables of this study consisted of independent, dependent and mediating variables. The independent variables of this study are digitalization, investment decisions and financial performance, the dependent variable is firm value and the moderating variable is CSR. The population in this study are all pharmaceutical companies on the Indonesia Stock Exchange for the 2016-2020 period. Sampling technique purposive sampling. Methods of data collection using literature and documentation. The analytical technique used is path analysis or path analysis using multiple linear regression with a significance level of 5%. The results of research on digitization, financial performance and CSR have a positive and significant effect on firm value. While the Investment Decision does not affect the Company Value. Digitalization, and Financial Performance have a positive and significant impact on CSR. Meanwhile, investment decisions have no effect on CSR. CSR is able to mediate the relationship between the influence of digitalization, investment decisions and financial performance on firm value. Keywords: Digitalization, Investment Decision, Financial Performance, CSR and Company Value
Co-Authors Anindya Setya Suciani Nur Ika Yuliastuti Widya Rahayuningsih Yati Suhartini