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All Journal IJEBA (International Journal of Economic, Business & Applications) Business and Finance Journal Jurnal Economica: Media Komunikasi ISEI Riau
Yulia Efni
Program Pascasarjana Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Profitability, Institutional Ownership on Tax Avoidance Moderated by Disclosure of Good Corporate Governance (Study on Consumer Goods Industry Companies Listed in the Indonesia Stock Exchange in 2016 – 2020) Evdi Muhammad; Yulia Efni; Elvi Rahmayanti
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 7, No 1 (2022)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.7.1.53-66

Abstract

This study aims to analyze the effect of profitability, institutional ownership on tax avoidance moderated by disclosure of good corporate governance. This study uses 24 consumer goods industrial sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period as research samples. The data is collected based on the annual report as well as the company's financial statements. Partial Least Square (PLS) is used as a method to analyze the data that has been obtained. The results showed that profitability had a significant negative effect on tax avoidance. Institutional ownership has no significant effect on tax avoidance. For testing the moderating variable, it is proven that the disclosure of good corporate governance is able to moderate the relationship between profitability and tax avoidance, but the disclosure of good corporate governance is not able to moderate the relationship between institutional ownership and tax avoidance.
EFEK KEBIJAKAN TAX AMNESTY TERHADAP REAKSI PASAR MODAL PADA PERUSAHAAN KOMPAS 100 DI BURSA EFEK INDONESIA: PENDEKATAN EVENT STUDY Fenti Riansari; Yulia Efni; Enni Savitri
Jurnal Economica Vol. 7 No. 2 (2019): Jurnal Economica, Oktober 2019
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.043 KB)

Abstract

Pemerintah menggunakan kebijakan tax amnesty untuk meningkatkan penerimaan pajak. Dana dari kebijakan tax amnesty akan digunakan dalam pembangunan Negara dan dialokasikan pada instrument investasi di pasar modal Indonesia.Tujuan dari penelitian ini adalah untuk menganalisa keberadaan abnormal return dan menganalisis perbedaan rata-rata abnormal return dan aktivitas volume perdagangan saham Kompas 100 sebelum dan sesudah peristiwa tax amnesty di Indonesia. Penelitian ini menggunakan metode event study.Dalam metode ini, observasi dilakukan pada abnormal return, rata-rata abnormal return dan rata-rata aktivitas volume perdagangan antara 7 hari sebelum dan 7 hari sesudah tanggal peristiwa. Penelitian ini menggunakan data sekunder. Data didapatkan dari Bursa Efek Indonesia (BEI). Seluruh perusahaan yang termasuk dalam indeks KOMPAS 100 tahun 2016 dan 2017 digunakan sebagai Populasi dan Sample dengan menggunakan purposive sampling sesuai dengn kriteria yang ditetapkan. Hasil penelitian berdasarkan uji statistik pada abnormal return dan aktivitas volume perdagangan menunjukkan, terdapat nilai abnormal return yang signifikan pada masing-masing peristiwa yang diujikan. Namun, tidak terdapat perbedaan yang signifikan baik untuk rata-rata abnormal return maupun aktivitas perdagangan pada sebelum dan sesudah masing-masing peristiwa. Maka dapat disimpukan bahwa pengumuman tax amnesty tidak memiliki kandungan informasi yang berarti bagi investor dan kenaikan yang terjadi pada pergerakan harga saham selama periode peristiwa bukan merupakan akibat peristiwa tax amesty melainkan disebakan faktor-faktor lain.
IMPACT OF FINANCIAL DISTRESS ON STOCK PRICE: THE CASE OF PULP & PAPER COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE Augustina Kurniasih; Heliantono; Agus Herta Sumarto; Yulia Efni
Jurnal Bisnis dan Keuangan Vol 7 No 2 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i2.2976

Abstract

Cellulose is an organic component that is widely found in wood fibers. Cellulose is the main component in the pulp/paper industry. As in wood, the raw material for pulp contains cellulose fibers. Cellulose is often used and processed to produce various types in the paper industry. Pulp is the primary material for different paper products, ranging from factories’ boards to daily necessities such as paper, tissue, tea bags, and magazines. Meanwhile, paper is a new change in literature and language that has played a significant role in the history of the development of human civilization. The pulp and paper industry in Indonesia provides a reasonably good contribution to the Indonesian economy. Several pulp & paper companies are listed on the Indonesia Stock Exchange. The results of previous studies indicate that several pulp & paper companies are in a stage of financial difficulty. This study aims to prove empirically that the Z-score as a measure of the company's economic challenges affects stock prices. The results showed that the Z-score affected stock prices. From several ratios that make up the Z-score, it is known that the ratio of working capital to total assets, market value of equity to book value of debt, and sales to total assets have a significant effect on stock prices.
Co-Authors Agus Herta Sumarto Augustina Kurniasih Elvi Rahmayanti Enni Savitri Evdi Muhammad Fenti Riansari Heliantono