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Journal : International Journal of Economics Development Research (IJEDR)

The Effect of Sales Growth, Company Age, Firm Size and Leverage on Tax Avoidance on Trading Service Company and Listed Investments on The Indonesia Stock Exchange in The Period 2017-2021 Ira Widianingrum; Jaquene Kangra; Siti Dini; Anggono Anggono
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5147

Abstract

  This study aims to examine the effect of Sales Growth, Company Age, Firm Size, and Leverage on Tax Avoidance. The research focuses on Trading and Investment Services companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Data collection took place from the end of November 2022 to the beginning of February 2023, allowing for comprehensive analysis and alignment with relevant literature, such as books and journals. The analysis technique employed is multiple linear regression. The results indicate that, simultaneously, Sales Growth, Company Age, Firm Size, and Leverage have a significant effect on Tax Avoidance. However, when analyzed individually, Sales Growth has no significant effect on Tax Avoidance. Firm Size, Company Age, and Leverage each have a negative and insignificant effect on Tax Avoidance. The Adjusted R Square value is 0.49, indicating that 49 percent of the variance in Tax Avoidance is explained by the independent variables of Sales Growth, Company Age, Firm Size, and Leverage. The remaining 51 percent is influenced by other factors not examined in this study, such as earnings management and dividend policy.
The Effect of Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Asset on Capital Adequacy Ratio in Banking Companies Listed in The Indonesia Stock Exchange Fanny Dewi Lie Gunardy; Melisa Cantika Dewi; Siti Dini; Anggono Anggono
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 4 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4522

Abstract

The aim of this research is to examine the influence of Investment Policy Ratio, Net Profit margin, loan to Deposit Ratio, Return on Assets and Capital Adequacy Ratio. In this research, researchers used quantitative research methods. The population used in the research was 53 banking companies and a sample of 29 banks with a total of 87 observations. The data analysis techniques used multiple linear regression analysis with SPSS version 26. The research results show that the Investing Policy Ratio and Net Profit Margin have no effect on the Capital Adequacy Ratio. Loan to Deposit Ratio has a positive and significant effect on the Capital Adequacy Ratio. Return on Assets has a negative and significant effect on the Capital Adequacy Ratio. Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Assets simultaneously have a positive and significant effect on the Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange. The determination size of 14.4% means that the Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Assets can explain the Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange.