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All Journal Jurnal Ilmiah Publika Priviet Social Sciences Journal
Imar Halimah
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The influence of institutional ownership, independent commissioners, dividend policy, debt policy, and firm size on firm value Danang Choirul Umam; Imar Halimah
Priviet Social Sciences Journal Vol. 1 No. 2 (2021): August
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.35 KB) | DOI: 10.55942/pssj.v1i2.98

Abstract

This study aims to examine the effect of institutional ownership, independent commissioner, dividend policy, debt policy, and firm size on firm value. The dependent variable used in this study is firm value, while the independent variables are the Effect of Institutional Ownership, Independent Commissioner, Dividend Policy, Debt Policy, and Firm Size. The population in this study are manufacturing companies, especially in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2012 - 2017. The sample in this study was selected using the purposive sampling method and obtained as many as 36 samples of observations. The analytical technique used in this research is multiple linear regression analysis. The results of this study indicate that the variables of institutional ownership and firm size have a negative effect on firm value, while the variables of independent commissioners, dividend policy, and debt policy have a negative effect on firm value.
AGRESIVITAS PAJAK BERDASARKAN INTENSITAS DAN EARNING MANAJEMENT Imar Halimah; Wahyu Nurul Hidayati
Jurnal Ilmiah Publika Vol 11, No 1 (2023): JURNAL ILMIAH PUBLIKA
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8620

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh inventory intensity, capital intensity dan earning management terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah inventory intensity, capital intensity dan earning management sedangkan variabel dependennya adalah agresivitas pajak. Populasi pada penelitian ini adalah perusahaan pada perusahaan manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sampel dilakukan berdasarkan metode purposive sampling, berdasarkan metode tersebut diperoleh 50 sampel. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik, uji regresi data panel dan uji hipotesis menggunakan perhitungan statistik dengan penerapan Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, earning management tidak berpengaruh signifikan terhadap agresivitas dan inventory intensity, capital intensity dan earning management secara simultan berpengaruh signifikan terhadap agresivitas pajak.
Co-Authors Danang Choirul Umam Wahyu Nurul Hidayati