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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Journal of Taxation Analysis and Review
Anggelya Fitri Romadhona
STIE Sutaatmadja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND CEO COMPENSATION ON CASH HOLDING Trisandi Eka Putri; Asep Kurniawan; Anggelya Fitri Romadhona
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1030

Abstract

The purpose of this study was to determine the effect for managerial ownership, institutional ownership, capital structure and CEO compensation on the cash holding. This study uses quantitative methods and secondary data from the annual financial statements listed on the Indonesia Stock Exchange. The populations used in this study were the trade, service and investment sectors of companies listed on the Indonesia Stock Exchange for the period 2016-2020. The technique of entering the samples used purposive sampling technique. The analytical tehniqued used was multiple regression analysis with the help of SPSS version 22 program. The results of the study reveal that partially managerial ownership has a negative significant effect on cash holding, capital structure has negative significant effect on cash holding, CEO compensation has a positive significant effect on cash holding, while institutional ownership has no effect on cash holding. As for the simultaneous results that managerial ownership, institutional ownership, capital structure and CEO compensation have an effect on cash holding.
UNDERGROUND ECONOMY : TINJAUAN PERSPEKTIF FISKUS DAN WAJIB PAJAK Asri Lestari; Anggelya Fitri Romadhona; Aldi Supriatna; Rismayanti Nurfitriani; Sefti Sabilla Aziz
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 2 (2021): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i02.702

Abstract

The underground economy in Indonesia has now become a factor triggering the loss of state revenue from the tax sector. If these activities are not handled properly, the stability of the state financial system will be poor. Researchers conducted this study aimed to analyze and review the views of taxpayers and tax authorities. By using qualitative methods and descriptive approaches. This study uses primary data in the form of interviews. The data obtained were 5 taxpayers who we visited at their respective homes in Subang Regency. As well as 2 tax officers who work at KPP Pratama Subang. The result of this research is that the underground economy has a positive effect on taxpayers who do not comply with tax regulations. Because they do not need to spend money and time to process tax payments. However, these activities have a negative effect on the state, the consequence will be a loss of tax revenue for the state.
Co-Authors Aldi Supriatna Asep Kurniawan Asri Lestari Putri, Trisandi Eka Rismayanti Nurfitriani Sefti Sabilla Aziz