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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi
Hijroh Rokhayati
Universitas Jenderal Soedirman
Economics, Econometrics & Finance

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Corporate Governance, Profitabilitas, dan Nilai Perusahaan Syamsul Bakhtiar; Hijroh Rokhayati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1492

Abstract

The purpose of this study was to analyze the effect of corporate governance on firm value, analyze the effect of profitability on firm value, and analyze the effect of mediating profitability on the relationship between corporate governance and firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique uses a purposive sampling method with the criteria for companies listed on the Indonesia Stock Exchange and annual reports available on the company's official website. The sample of this research is a company that is included in the consumer goods industry sector, totaling 50 companies. The data source in this study is secondary data obtained from the IDX website and the company's official website. The data analysis technique in this study used the Partial Least Square (PLS) SEM method with the help of SmartPLS 3.0 software. The results of the study show that corporate governance has a significant positive effect on firm value. Meanwhile, corporate governance has no significant effect on company profitability, and profitability has no significant effect on firm value. Profitability is not able to mediate the relationship between the influence of corporate governance on firm value.
ANALYSIS OF THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: SYSTEMATIC REVIEW Idah Paridah; Hijroh Rokhayati
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55990

Abstract

This research aims to analyze and synthesize theory, research results, other explanatory variables and measurement of research variables about the effect of tax avoidance on firm value. This study uses the systematic literature review (SLR) method which examines 36 articles with a year of observation 2013-2020. The results of the study present theoretical mapping, research results, other explanatory variables, and measurements of research variables from literature sample. The most widely used theory is agency theory. The synthesis of the research results shows three classifications: tax avoidance has a significant positive effect, a significant negative and has no effect on firm value. Other dominant explanatory variables that also have a significant positive effect on firm value are profitability, firm size, capital structure, leverage and transparency. The synthesis of research variable measurements provides proxies and formulations for the operationalization of variables. The contribution of this research provides conceptual insights and managerial decisions.
Co-Authors Idah Paridah Syamsul Bakhtiar