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All Journal Jurnal Scientia Jurnal Akuntansi dan Manajemen Bisnis (JAMAN)
Heru Harmadi Sudibyo
STIE Kusuma Negara, Jakarta
Economics, Econometrics & Finance Education Mathematics

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PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Heru Harmadi Sudibyo
Jurnal Akuntansi dan Manajemen Bisnis Vol. 2 No. 1 (2022): April : Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.189 KB) | DOI: 10.56127/jaman.v2i1.211

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak, baik secara parsial maupun secara simultan. Sampel penelitian ini adalah perusahaan tambang yang sudah listing dari Bursa Efek Indonesia, data dikumpulkan dari tahun 2015 – 2019. Data yang terkumpul diolah dengan SPSS 25. Kesimpulan penelitian ini adalah variabel profitabilitas berpengaruh positif terhadap penghindaran pajak, variabel leverage tidak berpengaruh terhadap penghindaran pajak, dan variabel pertumbuhan penjualan berpengaruh negatif terhadap penghindaran pajak.
INFLUENCE OF CAPITAL STRUCTURE AND PROFITABILITY ON COMPANY VALUE Heru Harmadi Sudibyo
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.2089

Abstract

This study aims to analyze the impact of capital structure and profitability on firm value in the food and beverage sub-sector of manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sample consists of 10 companies selected through purposive sampling. Data is collected through written votes, and secondary data is obtained from www.idx.co.id. The analytical methods used include regression and correlation tests, conducted using SPSS version 25.0. The findings indicate that capital structure (DER) does not influence firm value, while profitability (ROE) has a strong positive effect on the company's value. Simultaneously, both capital structure (DER) and profitability (ROE) significantly affect firm value, as evidenced by an f-count of 1.418, surpassing the f-table value of 3.20.
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