Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi
Enong Muiz
STIE Muhammadiyah Jakarta
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Penerapan Strategi Diferensiasi Memiliki Pengaruh terhadap Kinerja Perusahaan Enong Muiz; Sunarta Sunarta
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 8, No 1 (2018): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v8i1.15

Abstract

Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis Analisis Pengaruh Strategis Umum terhadap Kinerja Perusahaan pada Usaha Kecil Sepatu di Cipayung Ciputat, Tangerang Selatan. Instrumen yang digunakan untuk menangkap data variabel menggunakan kuesioner untuk mendistribusikan model Skala Likert. Uji validitas dihitung dengan rumus Product Moment and Reliability dihitung oleh Alpha Cronbach. Penelitian ini meng- gunakan pendekatan kuantitatif, karena menekankan pada pengujian teori melalui pengukuran variabel penelitian dengan angka dan analisis data dengan prosedur statistik. penelitian ini menggunakan jenis penelitian survei. sedangkan penelitian ini dilakukan dengan studi eksplanatif. Penelitian ini bertujuan untuk mengetahui hubungan antara strategi generik dan kinerja perusahaan serta untuk menguji penerapan strategi porter dan menjelaskan pengaruh perbedaan pada kinerja perusahaan. 
PENGARUH KARAKERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK / TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR PADA BEI TAHUN 2013-2016 Arviyanti Arviyanti; Enong Muiz
JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.118 KB) | DOI: 10.37932/ja.v7i1.22

Abstract

This study was conducted to determine empirical evidence of the influence of company characteristics and ownership structure on tax avoidance / tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2013-2016. The samples used were 15 companies for 4 years so the total sample of 60 company data. Analysis of the data used is GLS (General Least Square) with the help of Eviews version 9. For independent variables, variable company characteristics are proxied on profitability (Return on Assets / ROA), leverage (Debt to Equity Ratio / DER), company size (Size) , capital intensity (Capital Intensity Ratio / CIR). The ownership structure variable is proxied to managerial ownership (OWNMANAG) and institutional ownership (OWNINS). As for the dependent variable tax avoidance is proxied at the effective tax rate (ETR / Effective Tax Rate). The results of this study are the influence of company characteristics which are proxied on ROA, DER, Size, CIR, only ROA which has a significant negative effect on tax avoidance. DER and Size have no significant negative effect, while and CIR have positive but not significant effect on tax avoidance. Effect of Proposed Ownership Structure on managerial ownership does not have a significant positive effect on tax avoidance and institutional ownership does not have a significant negative effect on tax avoidance
Co-Authors Arviyanti Arviyanti Sunarta Sunarta