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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Henny Triyana Hasibuan
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education

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PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN INDEKS LQ45 TAHUN 2019-2021 Kaleb Yordan Simanjuntak; Henny Triyana Hasibuan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.09.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i09.p03

Abstract

The purpose of this study is to analyze and increase theoretical knowledge regarding the effect of dividend policy, profitability and leverage on firm value. The theory applied in this research is signaling theory and agency theory. The population in this study are companies listed on the LQ45 Index. The sample in this study was obtained from a purposive sampling technique. The data obtained will be analyzed using multiple regression analysis method. The results obtained are dividend policy and profitability have a partial and cumulative positive effect on firm value while leverage has a negative effect on firm value.
PENGARUH PEMAHAMAN PAJAK, SOSIALISASI PAJAK, DAN NORMA SUBJEKTIF TERHADAP KESADARAN PAJAK MAHASISWA PELAKU USAHA Ketut Krisnanda Dewi Sukmayana; Henny Triyana Hasibuan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.11.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i11.p14

Abstract

In order to increase tax revenue, the Ministry of Finance together with the Directorate General of Taxes are currently inviting the younger generation, especially students, to increase their understanding and awareness of taxes. This is targeted on students because as seen from the existing phenomenon there has been an increase in young business actors from the students themselves, so guidance is needed for students to realize their tax obligations from an early age. The purpose of this study was to determine the effect of tax understanding, tax socialization, and subjective norms on tax awareness of business students. This research was conducted at the Wida Community, Faculty of Economics and Business, Udayana University with a saturated sample method of 43 people. Data collection was conducted using a questionnaire using google form. The data collected was then processed using Statistical Package for the Social Sciences (SPSS) with multiple linear regression analysis techniques. The results of the study show that tax understanding and tax socialization have a positive and significant effect on the tax awareness of business students. However, subjective norm variables which are categorized into family, lecturers, and relatives have no role in influencing the level of tax awareness of business actors students.
Co-Authors Kaleb Yordan Simanjuntak Ketut Krisnanda Dewi Sukmayana