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All Journal Jurnal Ekonomi KIAT Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Nina Nursida
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh Corporate Social Responsibility, Leverage, Dan Proporsi Komisaris Independen Terhadap Kinerja Keuangan Perusahaan Nina Nursida
Jurnal Ekonomi KIAT Vol. 28 No. 1 (2017): Juni 2017
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2017.vol28(1).2902

Abstract

This research was aims to examine empirically the influence of corporate social responsibility, leverage, and the proportion of independent commissioners to the company's financial performance. Through purposive sampling techniques acquired 41 companies that follow PROPER and listed on the Indonesia Stock Exchange as a sample. Performed during the observation period of 3 years, namely the period 2011 through 2013. The results showed that for the model 1 only leverage significant effect on short-term profitability (ROE), while the CSR and the proportion of independent commissioners had no significant effect. For model 2 CSR only significant effect on long-term profitability (Tobin's Q), while the leverage and the proportion of independent commissioners had no significant effect.
PENGARUH CEO TENURE, MULTINASIONAL COMPANY, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Nina Nursida; Yolanda Pratami; Raja Ade Fitasari M
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1422.945 KB) | DOI: 10.31955/mea.v6i3.2683

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh CEO Tenure, Multinational Company, Intensitas Aset Tetap, dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2020 sampai dengan 2021. Penelitian ini merupakan penelitian kuantitatif. Alat analisis yang digunakan adalah metode analisis regresi linear berganda dengan bantuan SPSS 26. Melalui teknik purposive sampling dari total populasi yang berjumlah 208 perusahaan diperoleh 114 perusahaan yang memenuhi kriteria sebagai sampel. Hasil penelitian menunjukkan bahwa bahwa CEO Tenure, Intensitas Aset Tetap, Multinational Company tidak berpengaruh signifikan terhadap tax avoidance, sedangkan Ukuran Perusahaan berpengaruh signifikan terhadap Tax Avoidance.
Co-Authors Raja Ade Fitrasari Mochtar Yolanda Pratami