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All Journal Jurnal Ilmiah ESAI
Dian Nirmala Dewi
Program Studi Akuntansi, Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung
Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Berpengaruh Pada Penghindaran Pajak : (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Rizky Oktaviana; Lihan Rini Puspo Wijaya; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2542

Abstract

The purpose of this study is to find out the factors influencing Tax Avoidance such as Capital Intensity, Firm Size, Leverage, Return On Assets (ROA), and Sales Growth. The population of this study includes all manufacturing companies in various sectors listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique with predetermined criteria, there are 50 companies as samples during 2017-2019. All of data required are obtained from IDX website. Multiple regression analysis is run with tax avoidance as the dependent variable, while capital intensity, firm size, leverage, return on assets (ROA), and sales growth as independent variables. The results of the test show that return on assets (ROA) had an effect on tax avoidance, while capital intensity, firm size, leverage, and sales growth had no effect on tax avoidance.
Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 issomatusaada issomatusaada; Dian Nirmala Dewi; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2543

Abstract

This study aims to determine the effect of leverage and profitability on firm value. This research uses purposive sumpling technique. The population used in this study were 10 companies producing 6 samples based on predetermined criteria. This study uses secondary data from the Indonesia Stock Exchange website, SahamOk, in the form of finance reports and annual reports. Data analysis used classical assumption test, multiple linear analysis test, and t test. Leverage variables used in this study are Debt to Equity Ratio (DER) and Debt Ratio (DR). Profitability variables used in this study are Return On Equity (ROE) and Earning Per Share (EPS). The firm value variable in this study uses Tobin's Q. The results show that ROE and EPS have an effect on firm value but the DER and DR variables have no effect.
Co-Authors Dewi, Anita Kusuma issomatusaada issomatusaada Lihan Rini Puspo Wijaya Rizky Oktaviana