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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development)
Eko Edy Susanto
STIE Balikpapan
Economics, Econometrics & Finance

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Analysis Of The Effect Of Financial Performance On Company Value With Corporate Social Responsibility And Good Corporate Governance Moderation Eko Edy Susanto; Anita De Grave; Bambang Prihananto
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 4 (2021): July 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.708 KB) | DOI: 10.29138/ijebd.v4i4.1426

Abstract

This study aims to determine the effect of financial performance on firm value by disclosing corporate social responsibility and good corporate governance as a moderating variable. This research was carried out on the Indonesia Stock Exchange and accessed financial statements at the address www.idx.com. The independent variable in this study is financial performance. Variable moderation is corporate social responsibility and good corporate governance. The dependent variable is the value of the company. This research is a quantitative approach. The data used is secondary data in the form of the company's annual financial statements. The sample in this study is a Mining Company in Indonesia which is listed on the Indonesia Stock Exchange. The data retrieval technique used is the Proposal sampling technique with 17 sample companies within a period of 2 years, namely 2019 to 2020. Data analysis using multiple regression analysis with the help of SPSS version 24 program. The results of the study show (1) financial performance has an influence on company value positively, (2) corporate social responsibility has not been able to moderate financial performance against firm value, (3) good corporate governance has not been able to moderate financial performance against firm value.
The Effectiveness and Contribution of Hotel and Restaurant Tax Revenue to PAD Palopo City Ekki Satria Jaya; Eko Edy Susanto
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 5 (2022): September 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v5i5.1990

Abstract

Purpose: Regional Original Income is revenue from local tax levies, regional levies, separated regional wealth management and other income. Restaurant tax and hotel tax are included in local taxes. Restaurants and hotels are potential sectors in increasing the effectiveness of tax revenues and their contributions can spur economic development in Palopo City. The purpose of this study was to determine the effectiveness and contribution of restaurant taxes and hotel taxes to PAD in Palopo City. The research was conducted at the Regional Revenue Service of Palopo City. Design/methodology/approach: The analytical method used is a descriptive method, namely analyzing the realization of restaurant tax and hotel tax realization data from 2016-2020. Findings: The results of the overall study The effectiveness of restaurant tax revenues and hotel taxes in 2016-2020 is very effective. Revenue from restaurant tax and hotel tax in 2016-2020 made a good contribution to PAD. Practical implications: The leadership of DISPENDA should be committed to the targets to be achieved every year, and strive to increase the contribution of restaurant taxes and hotel taxes to local revenues. Originality/value: The paper is original Paper type: Research paper
Co-Authors Anita De Grave Bambang Prihananto Ekki Satria Jaya