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All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Ilmiah ESAI Alamtana Jurnal Ekonomi, Manajemen, Akuntansi
Lihan Rini Puspo Wijaya
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ilmiah ESAI

 1 
Pengaruh Kepemilikan Institusional dan Kebijakan Dividen terhadap Nilai Perusahaan Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1089

Abstract

A company is to get optimal profits that can improve the welfare of the owners and managers ofthe company. The main objective is reflected in the value of the company. This study aims toexamine whether institutional ownership influences dividend policy, whether dividend policyinfluences the value of the company, and whether institutional ownership and dividend policyinfluence the value of the company. The research population is companies that go public andare listed on the Indonesia Stock Exchange (IDX). The research sample was 94 companieswhose shares were included in the LQ 45 index that distributed dividends. The research periodis for 3 years, namely 2013 - 2015 using report data in the form of performance summariesissued by the Indonesia Stock Exchange (IDX) every August. Data testing uses classicalassumption testing and hypothesis testing using linear regression analysis. The results of thestudy show that institutional ownership does not affect dividend policy, dividend policy does notaffect the value of the company, and institutional ownership and dividend policy does not affectthe value of the company
Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019 Oky Afriyan; Nurmala Nurmala; Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2411

Abstract

The purpose of this study was to examine the effects of profitability, intensity of fixed assets, and leverage on tax avoidance by focusing on manufacturing companies registered in Indonesia Stock Exchange in the period of 2017 – 2019. Tax avoidance was a dependent variable, while profitability, fixed assets, and leverage were independent variables. The sampling method used was purposive sampling with a sample of 54 companies with the observation period of three years in a row to produce a total of 162 samples. The analysis technique used in this research was multiple linear regression analysis. Data were analyzed using SPSS 25. The results of this study indicate that profitability has an effect on tax avoidance; intensity of fixed assets has an effect on tax avoidance, and leverage has an effect on tax avoidance.  
Co-Authors Annisa Fitri Arthie Arditha Rachman Depita Anggraini Destia Pentiana Dewi Ermaya Dimas Prakoswo Widiyani Endah Yuni Puspitasari Kusmaria Kusmaria Kusmaria Muhamad Abdul Azis Azis Nurhidayah Nurhidayah Nurmala Nurmala Oki Arifin Oki Arifin Oky Afriyan Pingkan Meilintang Zukryandry Zukryandry