muhammad - ridho
UNISNU JEPARA

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PENGARUH TAX AVOIDANCE, CORPORATE GOVERNANCE INDEX, KEBIJAKAN HUTANG DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN muhammad - ridho
Accounting Global Journal Vol 3, No 1 (2019): Accounting Global journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v3i1.3057

Abstract

ABSTRAKPenelitian in dilakukan untuk menguji pengaruh Tax Avoidance, Corporate Governance Index, Kebijakan Hutang dan Growth Opportunity terhadap Nilai Perusahaan pada perusahaan yang terdaftar di Corporate Governance Perception Index. Penelitian ini menggunakan data sekunder yaitu data kuantitatif, populasi dalam penelitian ini berjumlah 72 perusahaan yang sudah terdaftar di CGPI dan BEI. Teknik pengambilan sampel dengan metode purposive sampling dan data diperoleh sesuai kriteria yaitu berjumlah 17 perusahaan. Penelitian dibatasi oleh perusahaan perbankan dan manufaktur pada tahun2015-2017. Hasil penelilian menunjukkan bahwa Tax Avoidance dan Corporate Governance Index, berpengaruh signifikan terhadap nilai perusahaan, sedangkan Kebijakan Hutang dan Growth Opportunity tidak berpengaruh signifikan terhadap nilai perusahaan. Variabel Tax Avoidance, Corporate Governance Index, Kebijakan Hutang dan Growth Opportunity mempengaruhi variabel Nilai Perusahaan sebanyak 24,5% sedangkan sisanya dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini.Kata kunci: Tax Avoidance, Corporate Governance Index, Kebijakan Hutang, Growth Opportunity dan Nilai perusahaan.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR GO PUBLIC Muhammad - Ridho
Jurnal Ekonomi Dan Bisnis Vol 22, No 01 (2019): JURNAL EKONOMI DAN BISNIS MARET 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1994.729 KB) | DOI: 10.31941/jebi.v22i01.763

Abstract

This study aims to determine the effect of profitability, liquidity level, company size, business risk, growth opportunity, managerial ownership, asset structure on the capital structure of manufacturing companies in the Indonesia Stock Exchange (IDX). The type of data used is secondary data in the form of financial statements that are officially published through www.idx.co.id and the company's official website. The technique used for sampling companies in this study is to use a purposive sampling method with predetermined criteria. The sample of this researcher amounted to 172 samples. The analytical method used in this study is a multiple linear regression analysis method using the classical assumption test. The results showed that profitability (ROA) partially had a negative and not significant effect on Capital Structure (DER), Liquidity Level (CR) partially had a negative and significant effect on Capital Structure (DER), Company Size (SIZE) partially positive influence and not significant to capital structure (DER), Business Risk partially has a negative and not significant effect on Capital Structure (DER), Growth Opportunity (GROWTH) partially has a positive and significant effect on Capital Structure (DER), Managerial Ownership (DMOWN) is partially influential positive and not significant to Capital Structure (DER), Asset Structure (SA) partially has a negative and significant effect on Capital Structure (DER).